This study used a national sample of professionals and a questionnaire containing equitable relief vignettes to explore whether the new equitable relief subset of the revised innocent spouse rules is helpful to the IRS when making relief decisions. The study also addressed the ethical and gender issues associated with equitable relief innocent spouse cases. The results suggested that several equitable relief factors are useful as discriminators in the relief decision. The results also demonstrated that the recognition of an ethical issue (...) and perceptions of moral intensity affected the decision to grant relief in innocent spouse situations. Finally, women subjects were more ethical and more sympathetic toward the victim in an innocent spouse situation than were their male counterparts. These findings have numerous personal and societal implications for businesses, IRS agents, CPAs, and attorneys, as well as other nations wishing to reform their tax structures while assessing the tradeoff between equity and tax revenue generation. (shrink)

Management plays an important role in reinforcing ethics in organizations. To support this aim, managers must use incentive and goal programs in ethical ways. This study examines experimentally the potential ethical costs associated with incentive-driven and goal-induced employee behavior from a managerial perspective. In a quasi-experimental setting, 243 MBA students with significant professional work experience evaluated a hypothetical employee’s ethical behavior under incentive pay systems modeled on a business case. In the role of the employee’s manager, participants evaluated the ethicality (...) of the employee’s incentive-driven and goal-induced ethical/unethical behavior and the outcomes of behavior, with consequences that were either favorable or unfavorable to the organization. The results indicated that participants discounted the ethical considerations of incentive-driven and goal-induced behavior when consequences were favorable to the organization. Participants’ morals and outcome orientations were also significantly related to their ethical judgments and intentions to intervene. The implications of these findings for research and practice are discussed. (shrink)

This study assesses the relationships among unethical corporate values, bullying experiences, psychopathy, and selling professionals’ ethical evaluations of bullying. Information was collected from national/regional samples of selling professionals. Results indicated that unethical values, bullying, and psychopathy were positively interrelated. Psychopathy and unethical values were negatively associated with moral intensity, while moral intensity was positively related to ethical issue importance. Psychopathy and unethical values were negatively related to issue importance, and issue importance and moral intensity were positively related to ethical judgment. (...) Finally, ethical judgment and moral intensity were positively linked to ethical intention; psychopathy was negatively associated with ethical intention. (shrink)

Companies offer ethics codes and training to increase employees' ethical conduct. These programs can also enhance individual work attitudes because ethical organizations are typically valued. Socially responsible companies are likely viewed as ethical organizations and should therefore prompt similar employee job responses. Using survey information collected from 313 business professionals, this exploratory study proposed that perceived corporate social responsibility would mediate the positive relationships between ethics codes/training and job satisfaction. Results indicated that corporate social responsibility fully or partially mediated the (...) positive associations between four ethics program variables and individual job satisfaction, suggesting that companies might better manage employees' ethical perceptions and work attitudes with multiple policies, an approach endorsed in the ethics literature. (shrink)

Ethics training is commonly cited as a primary method for increasing employees' ethical decision making and conduct. However, little is known about how the presence of ethics training can enhance other components of an organization's ethical environment such as employees' perception of company ethical values. Using a national sample of 313 business professionals employed in the United States, the relationship between ethics training and perceived organizational ethics was explored. The results of the analysis provide significant statistical support for the notion (...) that businesspersons employed in organizations that have formalized ethics training programs have more positive perceptions of their companies' ethical context than do individuals employed in organizations that do not. The analysis also indicated that job satisfaction was related to employees' attitudes about their ethical context. The managerial implications of the results are outlined, along with the limitations of the study and recommendations for future research. (shrink)

Companies offer ethics codes and training to increase employees’ ethical conduct. These programs can also enhance individual work attitudes because ethical organizations are typically valued. Socially responsible companies are likely viewed as ethical organizations and should therefore prompt similar employee job responses. Using survey information collected from 313 business professionals, this exploratory study proposed that perceived corporate social responsibility would mediate the positive relationships between ethics codes/training and job satisfaction. Results indicated that corporate social responsibility fully or partially mediated the (...) positive associations between four ethics program variables and individual job satisfaction, suggesting that companies might better manage employees’ ethical perceptions and work attitudes with multiple policies, an approach endorsed in the ethics literature. (shrink)

Ethics training is commonly cited as a primary method for increasing employees ethical decision making and conduct. However, little is known about how the presence of ethics training can enhance other components of an organization's ethical environment such as employees perception of company ethical values. Using a national sample of 313 business professionals employed in the United States, the relationship between ethics training and perceived organizational ethics was explored. The results of the analysis provide significant statistical support for the notion (...) that businesspersons employed in organizations that have formalized ethics training programs have more positive perceptions of their companies ethical context than do individuals employed in organizations that do not. The analysis also indicated that job satisfaction was related to employees attitudes about their ethical context. The managerial implications of the results are outlined, along with the limitations of the study and recommendations for future research. (shrink)

This study explored several proposed relationships among professional ethical standards, corporate social responsibility, and the perceived role of ethics and social responsibility. Data were collected from 313 business managers registered with a large professional research association with a mailed self-report questionnaire. Mediated regression analysis indicated that perceptions of corporate social responsibility partially mediated the positive relationship between perceived professional ethical standards and the believed importance of ethics and social responsibility. Perceptions of corporate social responsibility also fully mediated the negative relationship (...) between perceived professional ethical standards and the subordination of ethics and social responsibility. The results suggested that professions should develop ethical standards to encourage social responsibility, since these actions are associated with enhanced employee ethical attitudes. (shrink)

Archival research reports that managers often use the FIN 48 uncertain tax liability accrual to manage earnings. To assess solutions to this problem, we deconstruct the ethical and psychological reasoning that leads to FIN 48 opportunistic behavior. Hence, we employ a survey of seasoned accounting managers to assess the influences of cynicism, two measures of moral disengagement, and pressure from a CFO on the propensity to engage in FIN 48 earnings management. Specifically, we manipulate the influence of the study scenario (...) supervisory CFO as either a latent bully or a transformational leader. While the CFO bully main effect condition enhances FIN 48 earnings management, the CFO transformational leader condition interacts with less cynical accounting managers to reduce FIN 48 earnings management. We also find that both dispositional trait and situational state moral disengagement factors independently mediate the relationship between the cynicism model antecedent and FIN 48 earnings management. Collectively, study findings provide implications for both theory and practice. (shrink)

Companies often develop codes prescribing an ethical organizational environment. However, the ability of ethics codes to increase individuals' tolerance of diversity is not fully considered in the ethics literature. This relationship was explored using a sample of 143 business and legal professionals. After accounting for the impact of several covariates, results indicated that professionals employed in organizations that had an ethics code were more tolerant of societal diversity than were professionals working in organizations that did not have an ethics code. (...) The findings also showed that a traditional orientation toward gender roles was also related to the acceptance of diversity. These findings imply that companies to some degree define societal norms, possibly through training programs that make employees aware of their differences. (shrink)

While numerous studies have examined the impact that powerful CEOs have on their compensation and overall firm decisions, relatively little is known about how powerful CFOs influence their compensation and important firm financial reporting and operational outcomes. This is somewhat surprising given the critical role CFOs play in the financial reporting process of a firm. Using managerial power theory and the theory of power and self-focus :635–658, 2013), we predict that powerful CFOs employ a two-part strategy to camouflage excessive incentive (...) compensation above what efficient contracting would dictate. First, powerful CFOs use their power and influence to negotiate shorter incentive pay duration to maximize the present value of their performance—based compensation. Second, when their incentive equity compensation vests, we suggest that CFOs manage earnings to further enhance their personal income. Consistent with our theoretical expectations, we find higher levels of income-increasing accrual-based earnings management and real transactions management, a potentially unethical practice, in firms with powerful CFOs who have short pay durations. We discuss the implications of our analysis in the context of mitigating CFO power and managing the ethical environment “tone at the top.”. (shrink)

Utilizing a national sample of 106 attorneys and hierarchical regression analysis, this study identified several individual tendencies that could adversely affect women attorneys' career experiences. The findings indicated that self-esteem was negatively associated with a traditional gender outlook, and that Machiavellianism was positively associated with conservative beliefs about gender. Tolerance for diversity was negatively related to a traditional gender outlook, while work-based social agency was positively related to the preference for established gender roles. The results imply that confidence brings about (...) greater acceptance of women's organizational roles, and that self-serving tendencies lower individuals' tolerance of women's employment. Diversity tolerance appears to prompt a nontraditional gender outlook, while social agency seems to prompt a traditional gender outlook. The organizational implications of the results are discussed along with the research limitations and recommendations for future inquiry. (shrink)

This study assessed the relationship between ethical reasoning and the decision to grant equitable relief using an innocent spouse vignette where a wife had partial knowledge of her husband''s tax fraud. A path model derived from various ethics theories was tested using a sample of 357 accounting, legal, and human resource professionals, and after careful examination of the measurement and structural relationships in the path model, the results provided partial support for the study''s hypotheses. Moral intensity was marginally associated with (...) an increased recognition of an ethical issue and positively related ethical judgments made in an innocent spouse situation, and moral intensity was also negatively related to the decision to grant relief. The ethical judgment variable was positively related to the decision to grant relief, while ethical issue awareness was marginally associated with the decision to deny relief. The implications of these findings are discussed, along with the limitations of the study and suggestions for future research. (shrink)

A corporate culture strengthened by ethical values and other positive business practices likely yields more favorable employee work responses. Thus, the purpose of this study was to assess the degree to which perceived corporate ethical values work in concert with group creativity to influence both job satisfaction and turnover intention. Using a self-report questionnaire, information was collected from 781 healthcare and administrative employees working at a multi-campus education-based healthcare organization. Additional survey data was collected from a comparative convenience sample of (...) 127 sales and marketing employees working for a variety of firms operating in the south-central United States. The results indicated that group creativity and corporate ethical values were positively related, and that both variables were associated with increased job satisfaction. Conversely, corporate ethical values and job satisfaction were associated with decreased turnover intention. Sales managers should create work cultures that precipitate increased ethical values and group creativity, and suggestions about how they may institutionalize these factors are provided. (shrink)

This study explores the ability of career satisfaction to mediate the relationship between corporate ethical values and altruism. Using a sample of individuals employed in a four-campus, regional health science center, it was determined that individual career satisfaction fully mediated the positive relationship between perceptions of corporate ethical values and self-reported altruism. The findings imply that companies dedicating attention to positive corporate ethical values can enhance employee attitudes and altruistic behaviors, especially when individuals experience a high degree of career satisfaction.

Recent data breaches underscore the importance of organizational cybersecurity. However, the high costs of such security can force chief financial officers (CFOs) to make difficult financial and ethical trade-offs that have both business and societal implications. We employ a 2 × 2 randomized experiment that varies both an observed scenario CFO’s investment decision (invest/not invest in security) and organizational outcomes (positive/negative) to investigate these trade-offs. Participant managers assess the observed CFO’s investment behavior and indicate their own intentions to invest. Results (...) indicate that when the observed scenario CFO invests in security, managers primarily follow their peers when making investment decisions. However, when the observed CFO does not invest in security, managers make their own decisions by engaging in more in-depth reasoning that includes assessment of the seriousness of consequences, as well as the ethical and societal considerations. Moderated mediation findings further deconstruct and corroborate these relationships. (shrink)

Workplace incivility is a current challenge in organizations, including smaller firms, as is the development of programs that enhance employees’ treatment of coworkers and ethical decision making. Ethics programs in particular might attenuate tendencies toward interpersonal misconduct, which can harm ethical reasoning. Consequently, this study evaluated the relationships among the presence of ethics codes and employees’ locus of control, social aversion/malevolence, and ethical judgments of incivility using information secured from a sample of businesspersons employed in smaller organizations. Results indicated that (...) ethics code presence was associated with a more internal locus of control and stronger ethical judgment of workplace incivility. Social aversion/malevolence was negatively related to ethical judgment, and internal locus of control was positively related to ethical judgment. Smaller firms should develop ethics codes to manage individuals’ perceptions of control, thus encouraging enhanced ethical reasoning in situations that involve the mistreatment of coworkers; they should also monitor counterproductive tendencies that harm such reasoning and precipitate incivility. (shrink)

Management plays an important role in reinforcing ethics in organizations. To support this aim, managers must use incentive and goal programs in ethical ways. This study examines experimentally the potential ethical costs associated with incentive-driven and goal-induced employee behavior from a managerial perspective. In a quasi-experimental setting, 243 MBA students with significant professional work experience evaluated a hypothetical employee’s ethical behavior under incentive pay systems modeled on a business case. In the role of the employee’s manager, participants evaluated the ethicality (...) of the employee’s incentive-driven and goal-induced ethical/unethical behavior and the outcomes of behavior, with consequences that were either favorable or unfavorable to the organization. The results indicated that participants discounted the ethical considerations of incentive-driven and goal-induced behavior when consequences were favorable to the organization. Participants’ morals and outcome orientations were also significantly related to their ethical judgments and intentions to intervene. The implications of these findings for research and practice are discussed. (shrink)

The first part of the essay explores the relations between the will and practical reason or judgement. The second part takes up decision in the realm of belief, i.e. deciding that such and such is so. This phenomenon raises two questions. Since we decide that as well as to, should we speak of a doxastic will? Secondly, should we regard ourselves as active in the formation of our judgements as in the formation of our intentions? The author's answer to these (...) two further questions is ‘no’ and ‘yes’, respectively: the boundaries between the active and the passive are not marked by the will. (shrink)

The new edition of this highly successful text will once again provide the ideal introduction to free will. This volume brings together some of the most influential contributions to the topic of free will during the past 50 years, as well as some notable recent work.

In recent years, bioethical discourse around the topic of ‘genetic enhancement’ has become increasingly politicized. We fear there is too much focus on the semantic question of whether we should call particular practices and emerging bio-technologies such as CRISPR ‘eugenics’, rather than the more important question of how we should view them from the perspective of ethics and policy. Here, we address the question of whether ‘eugenics’ can be defended and how proponents and critics of enhancement should engage with each (...) other. (shrink)

L’Homme presents what has been termed Descartes’ “physiological psychology”. It envisions and seeks to explain how the brain and nerves might yield situationally appropriate behavior through mechanical means. On occasion in the past 150 years, this aim has been recognized, described, and praised. Still, acknowledgement of this aspect of Descartes’ writing has been spotty in histories of neuroscience and histories of psychology. In recent years, there has been something of a resurgence. This chapter argues that, in seeking to explain psychological (...) functions such as sense perception, attention, memory, and emotional response, Descartes ascribed a range of active functions to the brain acting on its own (independently of mind). (shrink)

Synthetic meat made from animal cells will transform how we eat. It will reduce suffering by eliminating the need to raise and slaughter animals. But it will also have big public health benefits if it becomes widely consumed. In this paper, we discuss how “clean meat” can reduce the risks associated with intensive animal farming, including antibiotic resistance, environmental pollution, and zoonotic viral diseases like influenza and coronavirus. Since the most common objection to clean meat is that some people find (...) it “disgusting” or “unnatural,” we explore the psychology of disgust to find possible counter-measures. We argue that the public health benefits of clean meat give us strong moral reasons to promote its development and consumption in a way that the public is likely to support. We end by depicting the change from farmed animals to clean meat as a collective action problem and suggest that social norms rather than coercive laws should be employed to solve the problem. (shrink)

In the subsequent pages, I want to develop a distinction between wanting and valuing which will enable the familiar view of freedom to make sense of the notion of an unfree action. The contention will be that, in the case of actions that are unfree, the agent is unable to get what he most wants, or values, and this inability is due to his own "motivational system." In this case the obstruction to the action that he most wants to do (...) is his own will. It is in this respect that the action is unfree: the agent is obstructed in and by the very performance of the action. (shrink)

Political liberalism has increasingly come under fire from both the right and the left, in politics as well as in philosophy. In this new study, G.B. Madison offers a systematic rebuttal to these contemporary critics, attempting to demonstrate that the basic principles of classical liberal philosophy are not only internally valid and coherent but also directly relevant to the problems faced by society in the post-industrial age. Building on the theory of Frank H. Knight and other liberal tinkers, Madison outlines (...) the postmodern theory of reason that is presupposed within classical liberal theory and makes the case that as a political philosophy liberalism can be justified entirely within its own terms, without reference to arbitrary or absolute values. (shrink)

My concern in this paper will be to explore and develop a version of nonsocratic skepticism about weakness of will. In my view, socratism is incorrect, but like Socrates, I think that the common understanding of weakness of will raises serious problems. Contrary to socratism, it is possible for a person knowingly to act contrary to his or her better judgment. But this description does not exhaust the common view of weakness. Also implicit in this view is the belief that (...) actions which are contrary to one's better judgment are free in the sense that the agent could have done otherwise. To take seriously the possibility of acting contrary to one's better judgment is at the same time to raise problems about the distinction between weakness and compulsion. I argue that the common view, according to which the differentiating feature is that the weak are able to conform their behavior to their practical judgments, is unjustified. Instead, I have proposed that weakness of will involves the failure to develop certain normal capacities of self-control, whereas compulsion involves desires which even the possession of such capacities would not enable one to resist. (shrink)

Evolutionary explanations for sexual behavior and orgasm most often posit facilitating reproduction as the primary function. Other reproductive benefits of sexual pleasure and orgasm such as improved bonding of parents have also been discussed but not thoroughly. Although sex is known to be highly reinforcing, behaviorist principles are rarely invoked alongside evolutionary psychology in order to account for human sexual and social behavior. In this paper, I will argue that intense sexual pleasure, especially orgasm, can be understood as a primary (...) reinforcer shaped by evolution to reinforce behavior that facilitates reproductive success. Next, I will describe an evolutionary account of social shaping. In particular, I will focus on how humans evolved to use orgasm and sexual arousal to shape the social behavior and emotional states of others through both classical and operant conditioning and through both reproductive and non-reprod... (shrink)

Drawing heavily on recent empirical research to update R.M. Hare's two-level utilitarianism and expand Hare's treatment of "intuitive level rules," Gary Varner considers in detail the theory's application to animals while arguing that Hare should have recognized a hierarchy of persons, near-persons, & the merely sentient.

This book presents a theory that unifies these theories by using a philosophical approach to disclose an oversight in the theory of relativity.

This book offers a powerful response to what Varner calls the "two dogmas of environmental ethics"--the assumptions that animal rights philosophies and anthropocentric views are each antithetical to sound environmental policy. Allowing that every living organism has interests which ought, other things being equal, to be protected, Varner contends that some interests take priority over others. He defends both a sentientist principle giving priority to the lives of organisms with conscious desires and an anthropocentric principle giving priority to certain very (...) inclusive interests which only humans have. He then shows that these principles not only comport with but provide significant support for environmental goals. (shrink)

The conundrum of the unconstitutional constitution -- The quest for a compelling unity -- The permeability of constitutional borders -- The sounds of silence : militant and acquiescent constitutionalism -- "The first page of the constitution" : family, state, and identity.

With its unique combination of depth, clarity, and humor that has enchanted millions, this beloved classic by bestselling author Gary Zukav opens the fascinating world of quantum physics to readers with no mathematical or technical background. "Wu Li" is the Chinese phrase for physics. It means "patterns of organic energy," but it also means "nonsense," "my way," "I clutch my ideas," and "enlightenment." These captivating ideas frame Zukav's evocative exploration of quantum mechanics and relativity theory. Delightfully easy to read, (...) The Dancing Wu Li Masters illuminates the compelling powers at the core of all we know. (shrink)

Made-Up Minds addresses fundamental questions of learning and concept invention by means of an innovative computer program that is based on the cognitive ...

Development of a vaccine for schistosomiasis, a parasitic disease currently affecting over 200 million people worldwide, has been targeted as a priority by the World Health Organisation. Research demonstrating the ability of humans to acquire natural immunity to schistosome infection, together with the successful use of attenuated vaccines in animals both under laboratory and field conditions, suggest that development of a human vaccine is feasible. Attenuated vaccines for schistosomiasis are considered neither safe nor practicable for human use, however, and therefore (...) other approaches must be considered. This review examines progress currently being undertaken in a number of different areas towards achieving the goal of a safe and effective human vaccine for schistosomiasis. (shrink)