This paper describes a presentation on ethics for accounting and business students. In 2001 and 2002, major corporate failures such as Enron and Worldcom, combined with questionable accounting practices, made ethics a paramount concern to persons working in business and accounting. While financial statement analysis and regulatory requirements are important technical topics, the issue of ethics provides faculty a unique and very appropriate setting to discuss deeper truths about doing business and living life well. This paper briefly describes the development (...) and assessment of one approach to presenting ethics built around a computerized slide show (PowerPoint). The goal of the presentation is to increase students’ understanding of the essential role of ethics to accounting and business. Following the presentation, students indicated a heightened recognition of the importance of ethics. Educators should do all that they can to encourage students to do the “right” thing, even in difficult circumstances. This encouragement may serve them well in school and later in their careers. (shrink)

Accounting educators are being called on to provide a greater emphasis on ethics education. This paper examines three important issues concerning ethics education in accounting. First, the question of whether ethics can indeed be taught is examined. Next, several innovative approaches are presented which have been used by accounting educators to integrate ethics into the classroom. Finally, results of a survey of students concerning their perspectives of ethical issues in accounting education, the accounting profession, and society at large are presented (...) and discussed. Survey results reveal that students consider a lack of ethics damaging to the accounting profession and society. Results also indicate that accounting students are seeking ethical and moral direction. (shrink)

This paper presents a framework for board self-evaluation based on a model grounded in the governance and team effectiveness literatures. It develops arguments for the creation of board effectiveness committees that are assigned responsibility for evaluating board construction, activities and outputs and the fit of these factors to environmental conditions. It presents the board effectiveness committee as an important element in the governance process.

The education of students and professionals in business ethics is an increasingly important goal on the agenda of business schools and corporations. The present study provides a meta-analysis of 25 previously conducted business ethics instructional programs. The role of criteria, study design, participant characteristics, quality of instruction, instructional content, instructional program characteristics, and characteristics of instructional methods as moderators of the effectiveness of business ethics instruction were examined. Overall, results indicate that business ethics instructional programs have a minimal␣impact on increasing (...) outcomes related to ethical perceptions, behavior, or awareness. However, specific criteria, content, and methodological moderators of effectiveness shed light on potential recommendations for␣improving business ethics instruction. Implications for␣future research and practice in business ethics are discussed. (shrink)

This study examined whether having attended a public, private or religious affiliated grade and/or high school influenced a college student’s ethical decision making process. We also examined whether having taken an ethics course in college influences a student’s ethical decision making process. Our sample included 508 accounting students (237 men and 271 women) from Albania, Ecuador, Ireland and the United States. Our analyses indicated no differences in ethical decision making that associated with either grade-or-high-school education. While our data showed no (...) difference in the reported attitudes between students from Ecuador and the United States after controlling for social desirability response bias, we found significant differences between the attitudes students from the United States and students from both Albania and Ireland. While gender was also significant for six of our seven scenarios, social desirability response bias was significant in all of our scenarios. (shrink)

Scholars have proposed a number of courses and programs intended to improve the ethical behavior of scientists in an attempt to maintain the integrity of the scientific enterprise. In the present study, we conducted a quantitative meta-analysis based on 26 previous ethics program evaluation efforts, and the results showed that the overall effectiveness of ethics instruction was modest. The effects of ethics instruction, however, were related to a number of instructional program factors, such as course content and delivery methods, in (...) addition to factors of the evaluation study itself, such as the field of investigator and criterion measure utilized. An examination of the characteristics contributing to the relative effectiveness of instructional programs revealed that more successful programs were conducted as seminars separate from the standard curricula rather than being embedded in existing courses. Furthermore, more successful programs were case based and interactive, and they allowed participants to learn and practice the application of real-world ethical decision-making skills. The implications of these findings for future course development and evaluation are discussed. (shrink)

Higher education has not been spared from the effects of the disruptive aspects of technology. MOOCs, teach bots, virtual learning platforms, and Wikipedia are among technics marking a digi...

Literature on maternal exposures and the risk of epigenetic changes or diseases in the offspring is growing. Paternal contributions are often not considered. However, some animal and epidemiologic studies on various contaminants, nutrition, and lifestyle‐related conditions suggest a paternal influence on the offspring's future health. The phenotypic outcomes may have been attributed to DNA damage or mutations, but increasing evidence shows that the inheritance of environmentally induced functional changes of the genome, and related disorders, are (also) driven by epigenetic components. (...) In this essay we suggest the existence of epigenetic windows of susceptibility to environmental insults during sperm development. Changes in DNA methylation, histone modification, and non‐coding RNAs are viable mechanistic candidates for a non‐genetic transfer of paternal environmental information, from maturing germ cell to zygote. Inclusion of paternal factors in future research will ultimately improve the understanding of transgenerational epigenetic plasticity and health‐related effects in future generations. (shrink)

: Events surrounding the September 11 terrorist attacks on the United States raise compelling moral questions about the effects of war and globalization on children in many parts of the world. This paper adopts Sartre's notion of freedom, particularly its connection with materiality and intersubjectivity, to assess the moral responsibility that we have as a global community toward our most vulnerable members. We conclude by examining important first steps that should be taken to address the plight of children.

Events surrounding the September 11 terrorist attacks on the United States raise compelling moral questions about the effects of war and globalization on children in many parts of the world. This paper adopts Sartre's notion of freedom, particularly its connection with materiality and intersubjectivity, to assess the moral responsibility that we have as a global community toward our most vulnerable members. We conclude by examining important first steps that should be taken to address the plight of children.

In two recent works, Intellectuals and Power and General Theory of Victims, François Laruelle offers a critique of the public intellectual, including Jean-Paul Sartre, claiming such intellectuals have a disregard for victims of crimes against humanity. Laruelle insists that the victim has been left out of philosophy and displaced by an abstract pursuit of justice. He offers a non- philosophical approach that reverses the victim/intellectual dyad and calls for compassionate insurrection. In this paper, we probe Laruelle's critique of the committed (...) intellectual's obligations to victims, specifically, through an examination of Sartre's "A Plea for Intellectuals." We hope to show the value of Laruelle's theory on victims, crime and power for imagining future-oriented intellectuals. (shrink)

The success of business firms and other organizations relies on the trustworthiness of reports and other documents prepared by management accountants. This study examines the personal ethical values and ethical value types of management accountants. Data were obtained from a survey of members of the Institute of Management Accountants (IMA). The survey, composed of the Rokeach Values Survey and demographic questions, was delivered by the IMA Research Lab to membership samples. Importantly, the results indicated that the highest-ranked values were consistent (...) with values included in the IMA’s Statement of Ethical Professional Practice. That management accountants hold high ethical values better enables them to provide reliable and meaningful work to business firms and other organizations. Another important finding is that older management accountants are more concerned with moral values than their younger colleagues. This finding has notable implications for the future of the profession. (shrink)

This paper is a critical analysis of the concept of mental disorder recently advanced by Jerome Wakefield. Wakefield suggests that mental disorders are most aptly conceived as "harmful dysfunctions" involving two distinct and separable components: the failure of the mechanism in the person to perform a natural function for which the mechanism was designed by natural selection, and a value judgment that the dysfunction is undesirable.

Wakefield's (2000) responses to our paper herein (Murphy and Woolfolk 2000) are not only unsuccessful, they force him into a position that leaves him unable to preserve any distinction between disorders and other problems. They also conflate distinct scientific concepts of function. Further, Wakefield fails to show that ascriptions of human dysfunction do not ineliminably involve values. -/- We suggest Wakefield is analyzing a concept that plays a role in commonsense thought and arguing that the task of science is (...) to identify the natural processes that accord with that commonsense concept. We argue that this represents an attempt to use conceptual analysis to legislate what should be acceptable science. We conclude that this constraint on science is unacceptable and that therefore Wakefield's overall position should be rejected. (shrink)

Although medical providers rely on similar tools to “treat” intersex and trans individuals, their enactment of medicalization practices varies. To deconstruct these complexities, we employ a comparative analysis of providers who specialize in intersex and trans medicine. While both sets of providers tend to hold essentialist ideologies about sex, gender, and sexuality, we argue they medicalize intersex and trans embodiments in different ways. Providers for intersex people are inclined to approach intersex as an emergency that necessitates medical attention, whereas providers (...) for trans people attempt to slow down their patients’ urgent requests for transitioning services. Building on conceptualizations of “giving gender,” we contend both sets of providers “give gender” by “giving sex.” In both cases too, providers shift their own responsibility for their medicalization practices onto others: parents in the case of intersex, or adult recipients of care in the case of trans. According to the accounts of most providers, successful medical interventions are achieved when a person adheres to heteronormative gender practices. (shrink)

Five experiments investigated how people use categories to make inductions about objects whose categorisation is uncertain. Normatively, they should consider all the categories the object might be in and use a weighted combination of information from all the categories: bet-hedging. The experiments presented people with simple, artificial categories and asked them to make an induction about a new object that was most likely in one category but possibly in another. The results showed that the majority of people focused on the (...) most likely category in making inductions, although there was a group of consistently normative responders who used information from both categories (about 25% of our college population). Across experiments the overall pattern of results suggests that performance in the task is improved not by understanding the underlying principles of bet-hedging but by increasing the likelihood that multiple categories are in working memory at the time of the induction. We discuss implications for improving everyday inductions. (shrink)

(1979). Some Observations on the Problems of Grading Examinations with Several Components: a reply to P. J. Squire. Educational Studies: Vol. 5, No. 3, pp. 225-230.

Keywords: A theological approach to understanding time and change in a modern way must consider the relationships between thermal physics and time as elucidated during the past century and a half. The fact of temporal change, including death and decay, has been a religious problem since antiquity, so that some traditions have simply attempted to transcend the world of change. However, a major current of the Christian tradition has seen change as a fundamental aspect of God's creation, and one with (...) which God becomes identified in the Incarnation. This implies approval of history, as having an ultimate value, rather than transcendence of it.We examine thermodynamics, and especially its Second Law, in order to understand more precisely the issues of temporal change. The Second Law states a universal tendency toward increasing disorder, and several implications of this law are discussed. Of particular significance, however, is the work of Prigogine and others on nonequilibrium thermodynamics, drawing attention to such phenomena as the enhancement of chemical reaction rates and the formation of “dissipative structures” in nonequilibrium situations. Such possibilities may be of considerable importance for understanding chemical and biological evolution.These ideas can be included in an evolutionary picture in which, following Teilhard de Chardin, the Body of Christ is seen as the future of evolution‐an “ultimate dissipative structure” in which the world of time and change is united with God. Suffering, death, and decay receive their meaning from the future. Within this framework it is therefore possible to believe that the material world of history may be part of the eschatological future and that science provides hints, though not predictions, of how that may happen. (shrink)

Ian Barbour has distinguished eight theologies of God's role in nature, together with corresponding models of divine activity. This essay examines these ideas in the light of a theology of the cross. Three of Barbour's approaches—the neo‐Thomist, the kenotic, and the existentialist—are able to provide different aspects of a theology of divine action that is consistent with belief that God's definitive revelation takes place in the Crucifixion and Resurrection of Jesus of Nazareth. These approaches encourage attention to a part of (...) traditional doctrines of Providence, the idea that God acts by “cooperation” with natural processes. The kenotic character of divine involvement in the world means that the regularities of the basic interactions of physics are maintained. The idea of cooperation can be extrapolated into the past, to give some insight into ways of understanding God's activity in originating the universe. (shrink)

During the Philippine-American War, the Anti-Imperialist League was the organizational vanguard of an anti-imperialist movement. Research on this period of U.S. imperialism has focused on empire building, ignoring the gendered activity of anti-imperialists in the metropole. The author outlines the constitutive relationship between gendered structures and experience that informed anti-imperialists' “contentious politics,” using archival sources of the Anti-Imperialist League and anti-imperialist debates in newspapers. The author shows how anti-imperialist leaders informally included women's monetary donations, labor, networks, and reputations while formally (...) excluding their full membership. Finally, the author shows how masculinist ambivalence, or the pattern of the gendered inclusions/exclusions of anti-imperialists, explains the incremental transformations and reproductions of gendered structures in anti-imperialists' contentious politics. The author suggests masculinist ambivalence has theoretical utility for explaining gendered inclusions and exclusions in movements that are not explicitly about gender conflict or change. (shrink)

The application of neuroimaging technology to the study of the injured brain has transformed how neuroscientists understand disorders of consciousness, such as the vegetative and minimally conscious states, and deepened our understanding of mechanisms of recovery. This scientific progress, and its potential clinical translation, provides an opportunity for ethical reflection. It was against this scientific backdrop that we convened a conference of leading investigators in neuroimaging, disorders of consciousness and neuroethics. Our goal was to develop an ethical frame to move (...) these investigative techniques into mature clinical tools. This paper presents the recommendations and analysis of a Working Meeting on Ethics, Neuroimaging and Limited States of Consciousness held at Stanford University during June 2007. It represents an interdisciplinary approach to the challenges posed by the emerging use of neuroimaging technologies to describe and characterize disorders of consciousness. (shrink)