Even while proclaiming that God is dead, Nietzsche often praises Islam and explicitly endorses the Laws of Manu. His praise of Islam and the Laws of Manu is usually tied to a critique of Christianity. Nietzsche’s own social ethic, based in Will to Power, advocates the exploitation of the weak. Tariq Ramadan often speaks appreciatively of Nietzsche, but his vision of social justice seems very similar to the Christian social ethic that Nietzsche constantly attacks. This essay examines the role that (...) Islam plays for Nietzsche and the role that Nietzsche plays for Ramadan. Despite their differences, both thinkers criticize the provincial tendencies in Western thought. (shrink)
This paper presents an analysis of the opinions of U.K. Finance Directors – also known as Chief Financial Officers (CFOs) in North America – on factors which may effect the roles and responsibilities of the external auditor to the organization. A number of proposals have been put forward over the years to enhance auditor independence and these were treated as dependent variables in this study. A questionnaire was mailed to 3 000 named Finance Directors and 776 useable replies were received. (...) From the responses to the questionnaire, three independent variables were identified: opinions on the value of the audit in general; opinions on the impact of the audit on the organization; and the relationship between the Finance Director and the auditor. The results reveal that those Finance Directors concerned in general about the value of auditing favoured the banning of non-audit work and the rotation of auditors. In addition, those Finance Directors with good relationships with their external auditors preferred the banning of non-audit services and the rotation of external auditors. Those respondents favouring the separate regulation of auditors were also concerned about the impact of the audit on the organization. The results of this study shed some light on the sensitivity of U.K. Finance Directors to ethical issues regarding external auditor independence. (shrink)
This study examines the personal values and value types of Chinese accounting practitioners and students, using the values survey questionnaire developed and validated by Schwartz (1992, Advances in Experimental Social Psychology 25, 1–65). A total of 454 accounting practitioners and 126 graduate accounting students participated in the study. The results show that Healthy, Family Security, Self-Respect, and Honoring of Parents and Elders are the top four values for both accounting practitioners and accounting students, although these values are not ranked in (...) the same order. Social Power, An Exciting Life, Devout, and Accepting My Portion in Life are the lowest rated four values for the accounting practitioners whereas Devout, An Exciting Life, Detachment, and Accepting My Portion in Life form the bottom four values for the accounting students. Both accounting practitioners and students ranked Security as the highest value type and Tradition as the lowest one, and the students rated Self-Direction as significantly more important than the practitioners. With respect to gender differences, both the male accounting practitioners and students rated the value type Achievement significantly higher than their female counterparts and there were several significant gender differences in personal values for both accounting practitioners and students. In addition, the perceived values are linked to social and cultural factors as well as to the influence of Western values. (shrink)
This study uses the Schwartz Values Questionnaire and version 2 of the Defining Issues Test to investigate the values, value types (clusters of related values) and level of moral reasoning of a sample of 108 MBA students in a Canadian university. There are no statistically significant differences in the levels of moral reasoning attributed to gender. Male and female MBA students rank 'family security' and 'healthy' as their two most important values. For males, hedonism, achievement and self-direction are the three (...) most important value types, while for females they are benevolence, hedonism and security, respectively. There are statistically significant gender differences for the value types hedonism, achievement, stimulation and power. Overall, however, there are more similarities than differences between the male and the female students. Regression analysis indicates a statistically significant positive association between the postconventional level of moral reasoning as measured by P-scores and the value-type universalism. The findings provide further evidence that value types affect the postconventional level of moral reasoning. (shrink)
The ethical decision making process behind the treatment of missing data has yet to be examined in the research literature in any discipline. The purpose of the current paper is to begin to discuss this decision-making process in view of a Foucauldian framework. The paper suggests how the ethical treatment of missing data should be considered from the adoption of this theoretical framework.
This study examines values and value types as well as scores in levels of moral reasoning for␣students enrolled in a business program. These two factors are measured using the Schwartz Personal Values␣Questionnaire and the Defining Issues Test 2. No statistically significant differences in levels of moral␣reasoning, rankings of values, and value types could be attributed to gender. However, eight significant correlations between value types and levels of moral reasoning provide evidence that a systematic relationship exists. The relationships are not only (...) internally consistent but also consistent with the model of values based on motivational goals (Schwartz S. H. and K. Boenke: 2004, Journal of Research in Personality, 38 230–255). (shrink)
This study investigates the impact of job satisfaction and personal values on the work orientation of accounting practitioners in China. Satisfaction with work varies across individuals and how individuals view work (i.e., work orientation) may depend not only on satisfaction with various facets of their work but also on their beliefs and values. We used the questionnaire from Wrzesniewski et al. (J Res Pers 31, 21–33, 1997) to measure work orientation. Job satisfaction was measured by the Job Descriptive Index (JDI) (...) developed by Smith et al. (The Measurement of Satisfaction in Work and Retirement. Rand McNally, Skokie, IL, 1969) and personal values were measured by the Schwartz Value Questionnaire Survey (Schwartz, Adv Exp Social Psychol 25, 1–65, 1992). Our sample consisted of 370 accounting practitioners from six major cities in China; 268 were females and 102 were males. We found that 41.9 % of the respondents viewed their work as a career, 37.6 % as a calling and 20.5 % as a job and that job satisfaction to be the highest among the “calling” group and lowest among the “job” group. There were no significant gender differences in the work orientation of the respondents. Our study showed that the value types achievement and hedonism and satisfaction with promotion were significant predictors of the career orientation, while the value type benevolence and satisfaction with the present job were predictors of the calling orientation. Dissatisfaction with work was the major predictor of the job orientation. Furthermore, length of employment was positively associated with both the calling and job orientation, but negatively associated with the career orientation. (shrink)
This study examines whether the gender of the directors on fully independent audit committees affects the ability of the committees in constraining earnings management and thus their effectiveness in overseeing the financial reporting process. Using a sample of 525 firm-year observations over the period 2003 to 2005, we are unable to identify an association between the proportion of female directors on audit committees and the extent of earnings management.
This article develops the concept of experiential careers, drawing theoretical attention to the routinization and de-routinization of specific experiences as they unfold over social career trajectories. Based on interviews and ethnographic fieldwork in two religious communities, we compare the social-temporal patterning of religious experience among newly religious Orthodox Jews and converted Muslims in two cities in the United States. In both cases, we find that as newly religious people work to transform their previous bodily habits and take on newly prescribed (...) religious acts, the beginning of their religious careers becomes marked by what practitioners describe as potent religious experiences in situations of religious practice. However, over time, these once novel practices become routinized and religious experiences in these situations diminish, thus provoking actors and institutions in both fields to work to re-enchant religious life. Through this ethnographic comparison, we demonstrate the utility of focusing on experiential careers as a sociological unit of analysis. Doing so allows sociologists to use a non-reductive phenomenological approach to chart the shifting manifestations of experiences people deeply care about, along with the patterned enchantments, disenchantments, and possible re-enchantments these social careers entail. As such, this approach contributes to the analysis of social careers and experiences of “becoming” across both religious and non-religious domains. (shrink)
The idea that claims about the physical world might be arrived through a priori reasoning has a long history in physics. But it is clear that empiricist notions of the nature of science, and in particular the empirical nature of physics, have held sway in this century. Yet, in the idea of thought experiments in science, we might find the survival of earlier a priori reasoning to the truth of claims about the physical world. This paper challenges the notion that (...) science can be understood as a purely empirical endeavor and points out what reforms would be necessary for teaching the image of science to our young. (shrink)