We add texture to the conclusion of Duchon and Drake (Journal of Business Ethics, 85, 2009, 301) that extreme narcissism is associated with unethical conduct. We argue that the special features possessed by financial accounting facilitate extreme narcissism in susceptible CEOs. In particular, we propose that extremely narcissistic CEOs are key players in a recurring discourse cycle facilitated by financial accounting language and measures. Such CEOs project themselves as the corporation they lead, construct a narrative about the corporation and themselves (...) using financial accounting measures, and then reflect on how their accounting-constructed performance is perceived by stakeholders. We do not present empirical evidence about whether the use of accounting language and measures leads to unethical behaviour by extreme narcissistic CEOs — although the conclusions of Duchon and Drake (2009) suggest empirical support is probable. Rather, we focus on developing alertness to the potential for accounting, when engaged by an extremely narcissistic CEO, to be a precursor or implement of unethical behaviour. (shrink)
Rogers, C. R. and Skinner, B. F. Some issues concerning the control of human behavior.--Broudy, H. S. Didactics, heuristics, and philetics.--Craig, R. An analysis of the psychology of moral development of Lawrence Kohlberg.--Scudder, J. R., Jr. Freedom with authority: a Buber model for teaching.--Hook, S. Some educational attitudes and poses.--Strike, K. A. Freedom, autonomy, and teaching.--Elkind, D. Piaget and Montessori.--Raywid, M. A. Irrationalism and the new reformism.--Doll, W. E., Jr. A methodology of experience: the process of inquiry.--Neff, F. C. (...) Competency-based teaching and trained fleas.--Brown, A. "What could be bad?" Some reflections on the accountability movement. (shrink)
This paper explores the potential for systematic scrutiny of the language of top management to reveal signals of possible deceptive conduct. The language used in letters signed by Ramalinga Raju, Chair of the Indian multi-national company Satyam, are analysed using a multi-method quantitative approach. We explore the language in Raju’s annual report letters from 2002–2003 to 2007–2008; and in his letter of January 7, 2009 in which he confessed to deceptive conduct. We analyse the frequency of personal pronouns, the tone (...) of positivity or negativity, the frequency of words of extreme emotion and aspects of the characteristics of language use indicated by the DICTION 5.0 text analysis master variable, CERTAINTY. The text of Raju’s letters appears to have been influenced by his self-confessed deceptive behaviour. Raju’s word choice changed noticeably in his five annual report letters prior to the collapse of Satyam as the scale and impact of his financial misstatements increased. The methods presented should be considered for adoption by auditors and regulators—as a way of assessing whether signals emerging from language use warrant closer (including audit) scrutiny of a firm’s financial reporting and governance. They should also be considered for use by monitors of entity risk, such as credit rating agencies and financial analysts. (shrink)
The authors of this lively and thorough introduction to philosophy from a Christian perspective introduce you to the principal subdisciplines of philosophy, including epistemology, metaphysics, philosophy of science, ethics and philosophy ...
Destructive narcissism is recognized increasingly as a serious impairment to good corporate leadership and ethical conduct. The Chief Executive Officer’s letter to shareholders (an important formal corporate communications medium) has potential to provide linguistic traces of destructive narcissism and insight to aspects of corporate leadership and the ambient ethical culture of a company. We demonstrate this potential through selective analyses of the letters of the Chief Executive Officers of Enron, Starbucks, and General Motors.
This mixed-methods study explored the moral growth of undergraduates in a recreation management internship experience. The quantitative phase reported moral judgement gains in Personal Interest and Post-conventional schema, and N-2 scores, as measured by the Defining Issues Test 2 (DIT-2), among 33 interns. The case-study method used a pattern matching technique to show congruence between the theoretical patterns of Neo-Kohlbergian theory of moral development and observed patterns of judgement and action among 10 intern cases representing low and high levels of (...) post-conventional reasoning as measured by the DIT-2. (shrink)
A review of medical ethics literature relating to the importance of the participation of patients in decision-making introduces the role of rights-based mediation as a voluntary process now being developed innovatively in America. This is discussed in relation to the theory of communicative ethics and moral personhood. References are then made to the work of medical ethics committees and the role of mediation within these. Finally it is suggested that mediation is part of an eirenic ethic already being used informally (...) in good patient care, and that there is a case for developing it further. (shrink)