Earnings management behavior is a concern of standard-setters, regulators and the accounting profession. This study examines the ethics of this practice using a national sample of 763 accounting practitioners, faculty and students. Possible determinants of the ethics of this practice such as perceived role of ethics and social responsibility, and personal moral philosophies (i.e. idealism and relativism) are explored. Results indicate a positive relationship between social responsibility, focus on long-term gains, idealism, and the ethical perception of earnings management and negative (...) relationship between focus on short-term gains, relativism and the ethical perception of this practice. Implications for the accounting profession as it deals with the issue of earnings management are discussed. (shrink)

Significant research has found that corporations have a social responsibility beyond maximizing shareholders' value. This study examines the effect of high-profile corporate bankruptcies on perception of corporate social responsibility. Undergraduate and graduate business students rated the importance of corporate social responsibility on profitability, long-term success and short-term success, before and after high-profile bankruptcies. The results indicated that students in general perceived corporate social responsibility to be more important to profitability and long-term success of the firm and less important to short-term (...) success after media publicity of corporate scandals. Several demographic factors such as gender, age and college major played a role in this perception. These findings have important implications for business education, especially as it relates to corporate social responsibility. (shrink)

College cheating represents a major ethical problem facing students and educators, especially in colleges of business. The current study surveys 666 business students in three universities to examine potential determinants of cheating perceptions. Anti-intellectualism refers to a student’s negative view of the value and importance of intellectual pursuits and critical thinking. Academic self-efficacy refers to a student’s belief in one’s ability to accomplish an academic task. As hypothesized, students high in anti-intellectualism attitudes and those with low academic self-efficacy were least (...) likely to perceive college cheating as unethical. Considering that college cheating has been found as a predictor of workplace cheating, the results urge business instructors to reduce anti-intellectualism among students and to encourage them to put forth their best efforts. The results also serve employers by focusing attention on these two psychological variables during the hiring and promotion processes. (shrink)

College cheating represents a major ethical problem facing students and educators, especially in colleges of business. The current study surveys 666 business students in three universities to examine potential determinants of cheating perceptions. Anti-intellectualism refers to a student's negative view of the value and importance of intellectual pursuits and critical thinking. Academic selfefficacy refers to a student's belief in one's ability to accomplish an academic task. As hypothesized, students high in anti-intellectualism attitudes and those with low academic self-efficacy were least (...) likely to perceive college cheating as unethical. Considering that college cheating has been found as a predictor of workplace cheating, the results urge business instructors to reduce anti-intellectualism among students and to encourage them to put forth their best efforts. The results also serve employers by focusing attention on these two psychological variables during the hiring and promotion processes. (shrink)

The accounting profession has emphasized the need for ethics education in the accounting curriculum. The current study examines professional commitment and anticipatory socialization, operationalized by perception of financial reporting, as possible determinants of Accounting students' ethical perceptions and intentions. Accounting students with higher levels of professional commitment and higher perception of the importance of financial reporting were more likely to perceive questionable actions as unethical and less likely to engage in such actions compared to those students with lower commitment and (...) lower perception of financial reporting. The results have implications for accounting instructors and accounting employers as they socialize students in the accounting profession at this early stage. (shrink)

The accounting profession has emphasized the need for ethics education in the accounting curriculum. The current study examines professional commitment and anticipatory socialization, operationalized by perception of financial reporting, as possible determinants of Accounting students' ethical perceptions and intentions. Accounting students with higher levels of professional commitment and higher perception of the importance of financial reporting were more likely to perceive questionable actions as unethical and less likely to engage in such actions compared to those students with lower commitment and (...) lower perception of financial reporting. The results have implications for accounting instructors and accounting employers as they socialize students in the accounting profession at this early stage. (shrink)

Here we develop a view of language as a form of material engagement, one that foregrounds its embodied and ecological character. Achieving such a view, however, requires disabusing ourselves of certain received and deeply entrenched notions. We present a thought experiment meant to illuminate the materiality of language, as a technological activity on par with the construction and manipulation of artifacts. We explore its implications, justifying the comparison with actual languages while emphasizing revealing differences. Ultimately, we hope to expose the (...) embodied and enactive nature of language, offering a view of language as continuous with our engagement with the environment, as opposed to a picture of language as an essentially symbolic system or code. (shrink)

At the same time that social justice concerns are on the rise on college campuses, empathy levels among US college students are falling. Social injustice resulting from organizational decisions and actions causes profound and unnecessary human suffering, and research to understand antecedents to these decisions and actions lacks attention. Empathy represents a potential tool and critical skill for organizational decision-makers, with empirical evidence linking empathy to moral recognition of ethical situations and greater breadth of understanding of stakeholder impact and improved (...) financial success. This study explores the potential relationship between empathy and social justice, using a multifaceted operationalization of social justice, which includes management actions and social sympathies. Results broadly support the positive empathy and social justice relationship and suggest higher education interventions to develop empathy in college business students. (shrink)

Real-world information is imperfect and is usually described in natural language (NL). Moreover, this information is often partially reliable and a degree of reliability is also expressed in NL. In view of this, the concept of a Z-number is a more adequate concept for the description of real-world information. The main critical problem that naturally arises in processing Z-numbers-based information is the computation with Z-numbers. Nowadays, there is no arithmetic of Z-numbers suggested in existing literature. This book is the first (...) to present a comprehensive and self-contained theory of Z-arithmetic and its applications. Many of the concepts and techniques described in the book, with carefully worked-out examples, are original and appear in the literature for the first time. The book will be helpful for professionals, academics, managers and graduate students in fuzzy logic, decision sciences, artificial intelligence, mathematical economics, and computational economics. (shrink)

Involuntary commitment links the healthcare, public health, and legislative systems to act as a “carceral health-service.” While masquerading as more humane and medicalized, such coercive modalities nevertheless further reinforce the systems, structures, practices, and policies of structural oppression and white supremacy. We argue that due to involuntary commitment’s inextricable connection to the carceral system, and a longer history of violent social control, this legal framework cannot and must not be held out as a viable alternative to the criminal legal system (...) responses to behavioral and mental health challenges. Instead, this article proposes true alternatives to incarceration that are centered on liberation that seeks to shrink the carceral system’s grasp on individuals’ and communities’ lives. In this, we draw inspiration from street-level praxis and action theory emanating from grassroots organizations and community organizers across the country under a Public Health Abolition framework. (shrink)

In spite of a renewed interest in the relationship between spirituality and managerial thinking, the literature covering the link between Islam and management has been sparse – especially in the area of ethics. One potential reason may be the cultural diversity of nearly 1.3 billion Muslims globally. Yet, one common element binding Muslim individuals and countries is normative Islam. Using all four sources of this religion’s teachings, we outline the parameters of an Islamic model of normative business ethics. We explain (...) how this ethics model seeks to balance the needs of multiple stakeholders, and discuss its enforcement mechanisms. This Islamic approach to business ethics is centered around criteria that are in common with stakeholder theory such as justice and balance, and includes unique additional criteria such as trust and benevolence. (shrink)

This book addresses Muslim business community members who have to deal with ethical situations on a day-to-day basis. It gives key principles of management from an Islamic point of view. Its goal is to help Muslims engaged in business to act in accordance with the Islamic system of ethics. The writer’s experience with different Islamic activities give him a practical background that supports and enlightens his academic knowledge in the vital fields of business management and administration.

In the past few decades, much political-philosophical reflection has been dedicated to the realm of "the political." Many of the key figures in contemporary political theory—Jacques Rancière, Alain Badiou, Reinhart Koselleck, Giorgio Agamben, Ernesto Laclau, and Slavoj i ek, among others—have dedicated themselves to explaining power relations, but in many cases they take the concept of the political for granted, as if it were a given, an eternal essence. In An Archaeology of the Political, Elías José Palti argues that the (...) dimension of reality known as the political is not a natural, transhistorical entity. Instead, he claims that the horizon of the political arose in the context of a series of changes that affirmed the power of absolute monarchies in seventeenth-century Europe and was successively reconfigured from this period up to the present. Palti traces this series of redefinitions accompanying alterations in regimes of power, thus describing a genealogy of the concept of the political. Perhaps most important, An Archaeology of the Political brings to theoretical discussions a sound historical perspective, illuminating the complex influences of both theology and secularization on our understanding of the political in the contemporary world. (shrink)

"Dans ce second volume de l'Histoire de la philosophie islamique, nous allons expliquer qu'après un succès notable de conciliation entre la raison et la foi dans l'histoire de l'Islam, les théologiens acharites et hanbalites ont remis en cause cet héritage. L'acteur principal de cette lutte a été Al-Ghazâli. Avec lui, le monde musulman a perdu la bataille de la conciliation entre la raison et la foi. Avant de perdre cet héritage, le monde musulman l'a transmis à l'Occident grâce à des (...) penseurs comme Saint-Thomas d'Aquin qui a influencé Descartes, Spinoza et Leibniz. Cette philosophie a été ensuite critiquée et reniée à l'époque moderne par les philosophes Kant, Hegel et Nietzche qui ont proclamé l'émancipation de la raison de tout ordre transcendantal divin. Depuis cette rupture entre la transcendance et la philosophie, l'humanité assiste à une crise de la pensée. Pour sortir de cette crise de la pensée, l'auteur propose de rétablir la conciliation entre la raison et la foi dans un retour à l'héritage de conciliation qui remonte aux Grecs et aux philosophes musulmans avant de passer à l'Occident durant le Moyen Âge et la Renaissance."--Page 4 of cover. (shrink)

"Ce livre propose en deux volumes une vue d'ensemble de l'histoire de la philosophie islamique depuis ses origines au ville siècle jusqu'à son déclin au IIIe siècle. Sa principale idée est que la force de la philosophie islamique à ses débuts a été la conciliation entre la raison et la foi, entre la philosophie d'Aristote et la révélation coranique grâce aux Mutazilites et aux philosophes, Al-Kindi et Al-Fârâbî. Dans ce premier livre, nous racontons la genèse de la philosophie islamique grâce (...) aux sources antiques de la Perse et de la Grèce et à la culture latine qui ont été associées à la révélation coranique. Le mutazilisme qui a été la première théologie dans l'histoire de l'Islam, a été éminemment rationnel et conciliateur. Mais le monde musulman a perdu cet héritage suite à une réaction forte des Acharites et des Hanbalites qui ont évincé les Mutazilites. Pourtant, il resta au monde musulman, la philosophie d'obédience grecque qui a parcouru un long chemin avec Al-Kindi et Al-Fârâbî. Or, celle-ci a été à son tour oubliée par les musulmans en raison d'une nouvelle orientation de la philosophie par Ibn-Rûshd et par ibn-Sina qui a abouti à son déclin."--Page 4 of cover. (shrink)

Organisms change their shape and behavior during ontogenesis in response to incentives—what biologists call “phenotypic plasticity” or what is called here more specifically “behavioral plasticity.” Such plasticity is usually in the direction of enhancing welfare or fitness. In light of basic concepts in economics, such behavioral plasticity is nothing but rationality. Such rationality is not limited to organisms with neural systems. It also characterizes brainless organisms such as plants, fungi, and unicellular organisms. The gist of the article is the distinction (...) between rationality and intelligence. Whereas rationality is ubiquitous in all organisms, intelligence varies in degrees depending on division of labor that may involve the evolution of a neural system. This article aims to defend the universality of rationality—the Organismus oeconomicus hypothesis. It argues that neither the notion of bounded rationality of behavioral economics nor Herbert Simon’s “procedural rationality” can ultimately undermine the Organismus oeconomicus hypothesis. (shrink)

In this comparative survey of 191 Egyptian and 92 U.S. executives, we explore the relationship between national culture and ethical decision-making within the context of business. Using Reidenbach and Robin’s (1988) multi-criteria ethics instrument, we examine how differences on two of Hofstede’s national culture dimensions, individualism/collectivism, and power distance, are related to the manner in which business practitioners make ethical decisions. Egypt and the U.S. provide an interesting comparison because of the extreme differences in their economies and related business development. (...) Our results indicate that respondents from the U.S, individualistic and low in power distance, were likely to view the decision making outcome in ethics scenarios as more unethical than the more collectivistic and high power distance Egyptians, when applying ethical criteria based on justice, utilitarianism, relativism, and (contrary to our predictions) egoism. However, we also found that both Egyptians and Americans rely on justice, utilitarianism, and relativism in predicting their intentions to behave ethically, and that Americans substitute egoism for justice, when the behavioral intentions of peers are examined. (shrink)

Given the recent ethics scandals in the United States, there has been a renewed focus on understanding the antecedents to ethical decision-making in the research literature. Since ethical norms and standards of behavior are not universally consistent, an individual’s choice of referent may exert a large influence on his/her ethical decision-making. This study used a social identity theory lens to empirically examine the relative influence of the macro- and micro-level variables of national culture and peers on an individual’s intention to (...) behave ethically. Our sample consisted of respondents from Germany, Italy, and Japan. The results indicated that both national culture and peers were found to act as significant referents in ethical decision-making dilemmas. Although peers exerted a much stronger influence on an individual’s ethical decision-making, the impact of peers varied depending on the national culture levels of individualism and power distance. (shrink)

This study investigates the relationship between intention to behave ethically and gender within the context of national culture. Using Reidenbach and Robin's measures of the ethical dimensions of justice and utilitarianism in a sample of business students from three different countries, we found that gender is significantly related to the respondents' intention to behave ethically. Women relied on both justice as well as utilitarianism when making moral decisions. By contrast, men relied only on justice, and did not rely on utilitarianism (...) when faced with the same ethical issues. Further, women's intention to behave was contextual, significantly affected by two national culture dimensions (uncertainty avoidance and individualism), whereas men's decisions were more universal, and not related to national culture dimensions. (shrink)

This study investigates the relationship between intention to behave ethically and gender within the context of national culture. Using Reidenbach and Robin's measures of the ethical dimensions of justice and utilitarianism in a sample of business students from three different countries, we found that gender is significantly related to the respondents' intention to behave ethically. Women relied on both justice as well as utilitarianism when making moral decisions. By contrast, men relied only on justice, and did not rely on utilitarianism (...) when faced with the same ethical issues. Further, women's intention to behave was contextual, significantly affected by two national culture dimensions (uncertainty avoidance and individualism), whereas men's decisions were more universal, and not related to national culture dimensions. (shrink)

Die religios-weltanschauliche Neutralitat ist der "Schlusselbegriff" des deutschen Religionsverfassungsrechts. Trotz seiner zentralen Stellung bestehen erhebliche Unsicherheiten uber den genauen Bedeutungsgehalt dieses Verfassungsgrundsatzes. Um eine moglichst ganzheitliche Betrachtung zu ermoglichen, nahert sich Elias Bornemann dem Neutralitatsgebot von mehreren Seiten. Er erarbeitet die historischen Grundlagen des Rechtsbegriffs, beleuchtet Bezuge zur politischen Philosophie und schafft rechtsdogmatische Anknupfungspunkte. Hierauf aufbauend werden in Rechtsprechung und Wissenschaft verschiedene Konzepte religios-weltanschaulicher Neutralitat identifiziert und sowohl auf ihre Verfassungsmassigkeit als auch ihre Leistungsfahigkeit hin untersucht. Die Ordnungs- und (...) Analyseleistungen dieser Arbeit sind damit Struktur und Anleitung fur die kunftige Diskussion uber das verfassungsrechtliche Verhaltnis von Staat und Religion. (shrink)

Abstract In this paper I propose a mereological account of ordinary macro-events of experience that is based on two central features of these entities, namely their spatio-temporal character, and their status as things that belong to event-kinds. I argue that, from the perspective of descriptive metaphysics, these features must be incorporated in the analysis of the part-whole relations of events, and I show the steps involved in achieving this task. Furthermore, I argue that the program initiated here is quite promising: (...) the analysis of event-part that I propose stands up quite well against the more serious objections, and the apparatus I provide for the mereological conditions of events can be easily modified to yield similar conditions for material objects. (shrink)

The notion of hyle seems problematic for a phenomenological foundation of experience. For this very reason, its completed invalidity was generally postulated. At the same time, there are many reflections in Husserlian writings that help us understand it better. This paper attempts to show how hyletic experience, by existing in the lived body, triggers in parallel rhythmic, vibrating, and sonorous experiences as bodily experiences. Sounds are experienced by the body before any reflections or conscious experiences of them. In this way, (...) the aporetical instance of hyletic data founds a proposal of resolution in the fundamental corporeal experience of sound. (shrink)

Using Reidenbach and Robin‘s ( Journal of Business Ethics 7, 871–879, 1988) multi-criteria ethics instrument, we carried out the first empirical test of Robertson and Crittenden‘s (Strategic Management Journal 24, 385–392, 2003) cross-cultural map of moral philosophies to examine what ethical criteria guide business people in Russia and the U.S. in their intention to behave. Competing divergence and convergence hypotheses were advanced. Our results support a convergence hypothesis, and reveal a common emphasis on relativism. Americans are also influenced by the (...) justice criterion while Russians tend to emphasize utilitarianism. (shrink)

The COVID-19 pandemic has been one of the most acute global crises in recent history, which profoundly impacted the world across many dimensions. During this period, racism manifested in ways specifically related to the pandemic, including xenophobic sentiments, racial attacks, discriminatory policies, and disparate outcomes across racial/ethnic groups. This paper examines some of the pressing questions about pandemic racism and inequity. We review what research has revealed about the nature and manifestations of racism, the entrenchment of structural racism, and trajectories (...) of racism during COVID-19. (shrink)

We investigated the ethical behavior of Turkish university students to compare the difference in ethical behavior between business students and non-business students, examine the impact of key contingency variables on how they make decisions when confronted with an ethical dilemma, and investigate the process underlying the ethical behavior of Turkish students. Data were collected from business students at a major private university in Western Turkey. The results indicate that a Turkish student’s peers, marital status, and education level exert a significant (...) effect on their ethical behavior. Further, business students specifically differed from non-business students in their enhanced use of egoism when confronted with an ethical dilemma. The results of this research may have important educational policy implications for business ethics in Turkey. (shrink)

Confidentiality is a central bioethical principle governing the provider–patient relationship. Dating back to Hippocrates, new laws have interpreted it for the age of precision medicine and electronic medical records. This is where the discussion of privacy and technology often ends in the scientific health literature when Internet-related technologies have made privacy a much more complex challenge with broad psychological and clinical implications. Beyond the recognised moral duty to protect patients’ health information, clinicians should now advocate a basic right to privacy (...) as a means to safeguard psychological health. The article reviews empirical research into the functions of privacy, the implications for psychological development and the resigned sentiment taking hold regarding the ability to control personal data. The article concludes with a call for legislative, educational and research steps to readjust the equilibrium between the individual and ‘Big Data’. (shrink)

Beekun and Badawi, both professors of management and strategy, have written this primer on leadership integrating contemporary business techniques with traditional Islamic knowledge. The leadership paradigm is changing, and a leadership model based on ethical principles is finally emerging-a position that Islam has taken from the start. The synthesis of the authors results in a highly practical and inspiring manual for developing leadership skills.

The book deeply analyses the bilateral relations between Switzerland and the European Union and their effect on the former's sovereignty in the context of Europeanisation. This touches on philosophical debates on the complexity of sovereignty. What sovereignty is at stake when talking about Swiss-EU relations? This issue not only faces the elusiveness of sovereignty as a concept, but also the proliferation of hypocrisy on its presence within states. The book encounters the deconstructionist hypothesis stating that there is nothing to worry (...) about but the belief there is something to worry about. Derrida's deconstruction of sovereignty allows indeed one to grasp the fictional essence of sovereignty based on the metaphysics of presence. The presence of self-positing sovereign inches per secondeity is fictional since absent in the present, but spectrally present in the belief of its presence to come. Sovereignty is a matter of credibility, or the credible promise of a normative statement to come. Hence, the book challenges the realist/neorealist argument stating that states are credibly sovereign until proven otherwise and explains that the debate on state sovereignty calls for the unveiling of this hypocritical epistemology cunningly disguised as an objective presence. Swiss-EU relations thus become the cornerstone to not only theorise but also test sovereignty and deconstruct the two ontological and epistemological sides of the same coin, or the modern hypocrisy of sovereignty. This deconstruction constitutes the very problématique of any attempt to understand whether and how a state can be sovereign and solve the problem as to how to neutralise the différance and identify the difference between credible and incredible claims of sovereignty. This problématique connects the theory and practice of sovereignty innovatively, providing positivist evidence on the arguable credibility of the Swiss claim of sovereignty and confirming the presence of a theological dimension within politics.<. (shrink)

This volume examines the historical end of the Platonic tradition in relation to creation theories of the natural world through the Neoplatonist philosopher Proclus' (412-485) elaboration of an investigation of Plato's theory of metaphysical archetypal Forms. Proclus proceeds to a systematic construction of this theory and grounds it in ontological monism. He presents the Forms as constructing, through their combinations, the presuppositions for the creation of the natural world, in such a way that it functions in an orderly and harmonious (...) way, showing the natural world is not produced by chance or means of automatizations, but on the basis of a teleological planning. This volume also reflects Proclus' dealing with the topics of objective reality and the nature of the "universals.". (shrink)

Hegel and the Representative Constitution presents the first comprehensive historical discussion of the institutional dimension of G.W.F. Hegel's political thought. Elias Buchetmann traces this much-neglected aspect in unprecedented contextual detail and makes the case for reading the Philosophy of Right from 1820 as a contribution to the lively and widespread public debate on the constitutional question in contemporary Central Europe. Drawing on a broad range of primary source material, this volume illuminates the wider political discourse in post-Napoleonic Germany, carefully (...) locates Hegel's institutional commitments within their immediate cultural and political context, and reveals him as something closer to a public intellectual. By exploring this indispensable thinker's demand for the constitutional protection of popular participation in government, it contributes beyond Hegel scholarship to shed new light on the history of democratic theory in early nineteenth-century Europe and encourages critical reflection on questions of representation today. (shrink)

In Less Than Nothing, the pinnacle publication of a distinguished career, Slavoj i ek argues that it is imperative that we not simply return to Hegel but that we repeat and exceed his triumphs, overcoming his limitations by being even more ...

This study focuses on the cultural context of ethical decision making by considering the relationship between power distance and ethical judgment. Specifically, we propose that this relationship exists because of the influence of peers on ethical judgment and perceptions of justice. Considering the importance of peers in stage three of Kohlberg's model of moral development, we argue that peers are the basis for social comparisons, social cues and social identification and, hence, are critical to an individual's beliefs about justice. Using (...) scenarios developed by Reidenbach and Robin, data were collected from German and Italian graduate business students. Germany and Italy differ substantially in power distance, but not in the three other cultural dimensions of Hofstede. Results show that the ethical assessment of the respondents from the two countries differs when justice criteria are used. Theoretical and practical implications of the results are discussed. (shrink)

The concept of truth arguably plays a central role in many areas of philosophical theorizing. Yet, what seems to be one of the most fundamental principles governing that concept, i.e. the equivalence between P and , is inconsistent in full classical logic, as shown by the semantic paradoxes. I propose a new solution to those paradoxes, based on a principled revision of classical logic. Technically, the key idea consists in the rejection of the unrestricted validity of the structural principle of (...) contraction. I first motivate philosophically this idea with the metaphysical picture of the states-of-affairs expressed by paradoxical sentences as being distinctively . I then proceed to demonstrate that the theory of truth resulting from this metaphysical picture is, in many philosophically interesting respects, surprisingly stronger than most other theories of truth endorsing the equivalence between P and (for example, the theory vindicates the validity of the traditional laws of excluded middle and of non-contradiction, and also vindicates the traditional constraint of truth preservation on logical consequence). I conclude by proving a cutelimination theorem that shows the consistency of the theory. (shrink)

This study focuses on the cultural context of ethical decision making by considering the relationship between power distance and ethical judgment. Specifically, we propose that this relationship exists because of the influence of peers on ethical judgment and perceptions of justice. Considering the importance of peers in stage three of Kohlberg's model of moral development, we argue that peers are the basis for social comparisons, social cues and social identification and, hence, are critical to an individual's beliefs about justice. Using (...) scenarios developed by Reidenbach and Robin, data were collected from German and Italian graduate business students. Germany and Italy differ substantially in power distance, but not in the three other cultural dimensions of Hofstede. Results show that the ethical assessment of the respondents from the two countries differs when justice criteria are used. Theoretical and practical implications of the results are discussed. (shrink)