In 1990, the Federal Trade Commission (FTC) issued a consent order to the American Institute of Certified Public Accountants (AICPA). The order decreed the AICPA to lessen its longstanding ethics code which had until then banned the receipts of commissions, referral fees and contingent fees. The FTC alleged that the AICPA banned receipt of the fees as an attempt to restrain trade (FTC, 1990).In the present study, we sought to determine if CPAs'' preference for bans on commissions, referral fees and (...) contingent fees is related to their moral reasoning whereby CPAs perceive the bans to serve as a means of resolving ethical issues. While determining this matter cannot prove whether the bans did or did not actually result in restrained trade, it can offer insight into the perceived ethical importance to CPAs of the overturned rules. Based on a random sample of AICPA members and using Rest''s Defining Issues Test (DIT) to measure moral reasoning, we did not find a CPA''s moral reasoning to be related to his/her preference for ethics rules which ban commissions, referral fees or contingent fees. However, our results did indicate that most CPAs prefer banning commissions, referral fees and contingent fees, with those CPAs holding a higher financial stake in public accounting, namely partners, favoring banning referral fees and contingent fees significantly less than CPAs with a lesser stake. Further, we noted a significant negative relationship between financial stake and moral reasoning. These results seem to suggest that self-interest among CPAs may influence their moral reasoning.Further study is needed to examine the relationship between self-interest of CPAs and their moral reasoning. If self-interest clouds moral judgments made by CPAs, capital markets are in danger. Rendering an independent audit opinion must exclude self-interest. (shrink)
Increasingly research in the field of business and society suggests that ethics and corporate social responsibility can be profitable. Yet this work raises a troubling question: Is it ethical to use ethics and social responsibility in a strategic way? Is it possible to be ethical or socially responsible for the wrong reason? In this article, we define a strategy concept in order to situate the different approaches to the strategic use of ethics and social responsibility found in the current literature. (...) We then analyze the ethics of such approaches using both utilitarianism and deontology and end by defining limits to the strategic use of ethics. (shrink)
In this article, we examine the relationship of the multinational firm’s market environment, stakeholders, resources, and values to the development of strategic social planning and strategic social positioning. Using a sample of multinational enterprises in Mexico, we examine the relationship of these different ways of conducting social strategy to the creation of value by the firm. The market conditions of munificence and dynamism, and the resource for continuous innovation are found to be related to strategic social positioning. The social responsibility (...) orientation of the firm is related to strategic social planning. Positioning is related to value creation for the multinational firm, but planning is not. We discuss the implications of these findings for research and practice. (shrink)
In this paper, we explore the impact of individualism and collectivism on three basic aspects of ethical decision making - the perception of moral problems, moral reasoning, and behavior. We argue that the inclusion of business practices within the moral domain by the individual depends partly upon individualism and collectivism. We also propose a pluralistic approach to post-conventional moral judgment that includes developmental paths appropriate for individualist and collectivist cultures. Finally, we argue that the link between moral judgment and behavior (...) is related to individualism and collectivism. (shrink)
The decision to internalize corporate social responsibility (CSR) activities, to outsource them in the form of corporate philanthropy, or to collaborate with otherorganizations is of great significance to the ability of the firm to reap benefits from such activity. Using insights provided by the new institutional economics and the resourcebased view of the firm, this paper describes how the variables of centrality and specificity affect CSR governance choice. This framework is tested using data collected from Central America and Mexico. Support (...) is found for the relevance of centrality, but not for specificity. The paper discusses directions for future research and concludes with the managerial implications of this research. (shrink)
This book, a member of the Series in Affective Science, is a unique interdisciplinary sequence of articles on the cognitive neuroscience of emotion by some of ...
This first chapter locates crucial elements of James's notion of truth within James's 'The Will to Believe." James recognizes evidential criteria in the formation of belief, in contrast to a common claim that for him beliefs are generated in an evidential vacuum. Jamess view of evidence in "The Will to Believe" also stands as a pragmatic reappraisal of traditional epistemology, and such criteria are individualistic. But his treatment should not be taken as subjectivist, in the sense that personal whim or (...) desire always override evidential criteria in the formation of belief. Rather, James's view allows him to avoid both subjectivism and traditional evidentialism. The second chapter suggests that "The Will to Believe" also contains a notion of pluralism, which is intimately related to radical empiricism. James develops two levels of pluralism, individualistic and social. Whereas the first chapter concerns inquiry on an individual level, the second locates the individual within society. James's position on pluralism is also discussed briefly in relation to contemporary ethical theory. Perhaps James's most important notion is that of an "intellectual republic." Such a republic would emerge from a productive mediation between the two levels of pluralism outlined in the essay. In closing, it is suggested that the relationship between James and Josiah Royce illustrates James's ideal of such mediation. The third chapter develops notions of social inquiry hinted at by James within the more radically social philosophy of John Dewey. Following a brief discussion of Platonic assumptions regnant in contemporary discussions, Dewey's views are offered as an alternative to some unpalatable consequences of Platonism. A brief discussion of Dewey's metaphysics and epistemology follows; Dewey manages to avoid both Platonism and relativism, while maintaining the stable and precarious elements traditionally associated with either approach. In conclusion, it is suggested that Dewey's use of the stable and precarious constitute a basis for his notion of criticism, where inquiry is viewed not as a bid for ultimate clarity, but rather as a pattern of interrelationships between elements imbedded within context. Since escape from context is impossible, clarity is also contextual. (shrink)
In this commentary, we critique the appropriate behavioural features for evolutionary genetic analysis, the role of the environment, and the viability of a general evolutionary genetic model for all common mental disorders. In light of these issues, we suggest that the authors may have prematurely discounted the role of some of the mechanisms they review, particularly balancing selection. (Published Online November 9 2006).
Adaptive management is commonly identified as a way to address situations where ecological and social uncertainty exists. Two discourses are common: a focus on experimentation, and a focus on collaboration. The roles of experimental and collaborative adaptive management in contemporary practice are reviewed to identify tools for bridging the discourses. Examples include broadening the scope of contributions during the buy-in and goal-setting stages, using conceptual models and decision support tools to include stakeholders in model development, experimentation using indicators of concern (...) to stakeholders, an experimental focus that reflects the level of statistical confidence required by management, and the engagement of stakeholders in data interpretation so that those affected by management outcomes can learn and adapt accordingly. In this context, a framework of questions that managers can use to reflect on both ecological and social uncertainties as they relate to individual management contexts is proposed. (shrink)
Hegel may be read as endorsing a republican conception of freedom as non-domination. This may then be allied to an expressive conception of freedom not as communal integration and non-alienation, but rather as the development of new powers and capabilities. To this extent, he may be understood as occupying a position between nondomination and expressive freedom. This not only informs contemporary discussions of republicanism and democracy, but also suggests a ‘capabilities solution’ to the otherwise intractable problem of the rabble. Key (...) Words: creativity • democracy • domination • expression • freedom • G.W.F.Hegel • rabble • republicanism. (shrink)
