This research explores the relationship between work context and professional ethics. Specifically, we analyze through an online survey of professional accountants the degree to which changing work conditions have altered individual accountants ’ commitment to the core professional value of auditor independence. We argue that certain changes in the condition of work have made some categories of accountants more susceptible to the logic of commercialism rather than the logic of professionalism. We find general support for this argument. We observe that (...) accountants working outside of public accounting have a higher commitment to independence than do accountants working in the context of public accounting firms. We further observe that accountants in large international accounting firms report lower commitment to auditor independence than do others in public accounting. And we observe that older accountants report stronger commitment to auditor independence. One finding, however, contradicts our general thesis. We find that commitment to one’s client does not necessarily result in a loss of commitment to the core professional value of independence. We conclude that changes in the context of work have contributed to the demise of ethics among professional accountants and suggest that further research be done to elaborate the relationship between client commitment and independence commitment. (shrink)

The main purpose of this paper is to better understand how sustainability rating agencies, through discourse, promote an “ideology of numbers” that ultimately aims to establish a regime of normalization governing social and environmental performance. Drawing on Thompson’s (Ideology and modern culture: Critical social theory in the era of mass communication, 1990 ) modes of operation of ideology, we examine the extent to which, and how, the ideology of numbers is reflected on websites and public documents published by a range (...) of sustainability rating agencies. Our analysis indicates that the ideology of numbers promotes a relatively narrow vision of corporate social and environmental responsibility. That is, it establishes some areas of visibility while leaving in the shadow certain aspects of the ways in which companies fulfill, or fail to meet, their social and environmental responsibilities. The ideology of numbers also exerts power by identifying those companies that are deemed to be worthy of inclusion, or not, in a supposedly socially responsible corporate elite. (shrink)

What ethical challenges do internal auditors (IAs) encounter in their professional role, and how do they navigate these hurdles, especially when weaving risks into their ethical judgments? Anchored in philosophical concepts distinguishing norms from values, and the notion that risk is intrinsically moral, this research delves into interviews of 33 Canadian public sector IAs across various government strata. This primary data are enriched by insights from archival documents and an ethics training session attended by 11 internal audit executives. Our analysis (...) reveals two primary ethical challenges faced by IAs—ethical issues and dilemmas—which unfold in the various contexts we explicate in this study. To address them, IAs tend to favor axiological logic (values driven) over deontological logic (norms driven). However, in some situations, a prudential logic centered on risk becomes their touchstone. Our key takeaways are threefold: (1) a highlight of the ethical quandaries IAs grapple with; (2) evidence that prudential logic, with its merits and flaws, is used to bridge the gap that sometimes exists between professional norms and individual values; and (3) an emphasis on the weak reliance of IAs on the Institute of Internal Auditors Code of Ethics, hinting at avenues for its enhanced outreach and pedagogy. (shrink)

For many years questions have been posed about the way ethics is taught in accounting education. The teaching of ethics is often criticized for emphasizing the legal dimension to the detriment of the moral one, among other reasons. This case study focuses on an accounting course intended to develop and stimulate students’ critical thinking on accounting and its role in daily life. The investigation is based on an empirical study that took place in the 2015–2016 academic year, when the first (...) author undertook non-participant observation and examined the final term assignment (a short essay) of the great majority of the 120 students enrolled in this course. One of the course’s main features was to expose the students to critical thinking, through analyses and discussions of the roles of accounting and accountants in organizations and society—using research articles as a backdrop to stimulate analysis and discussion. Our investigation suggests that the course is able to sensitize students to professional ethics and responsibilities. Our argument, broadly supported by an empirical case analysis, is that a course centered on a dialogical approach and critical thinking on the role of accounting and accountants in society may impact the development of ethical sensitivity in future accounting practitioners. (shrink)

For many years questions have been posed about the way ethics is taught in accounting education. The teaching of ethics is often criticized for emphasizing the legal dimension to the detriment of the moral one, among other reasons. This case study focuses on an accounting course intended to develop and stimulate students’ critical thinking on accounting and its role in daily life. The investigation is based on an empirical study that took place in the 2015–2016 academic year, when the first (...) author undertook non-participant observation and examined the final term assignment (a short essay) of the great majority of the 120 students enrolled in this course. One of the course’s main features was to expose the students to critical thinking, through analyses and discussions of the roles of accounting and accountants in organizations and society—using research articles as a backdrop to stimulate analysis and discussion. Our investigation suggests that the course is able to sensitize students to professional ethics and responsibilities. Our argument, broadly supported by an empirical case analysis, is that a course centered on a dialogical approach and critical thinking on the role of accounting and accountants in society may impact the development of ethical sensitivity in future accounting practitioners. (shrink)

Les théories contractualistes de l’âge classique se fondent sur la conception d’un état de nature qui devient, à cause de ses contradictions internes, un état de guerre auquel il faut remédier par un artifice rationnel, le pacte. Alors même que ces contradictions sont issues des passions humaines, celles-ci semblent impensables dans le cadre purement juridique de ces théories, où ne sont analysés ni les mécanismes passionnels d’adhésion au politique, ni la menace de dissolution de l’État. Nous nous attachons à comparer (...) le rôle que Hobbes et Spinoza font jouer aux passions dans l’élaboration de leurs doctrines politiques : tandis que Hobbes témoigne d’un souci constant des passions, tout en les mettant à l’écart lorsqu’il s’agit de penser la construction et le fonctionnement de l’édifice politique, Spinoza permet de penser deux groupes de passions – celles qui résistent nécessairement au corps politique et celles qui lui font obstacle ponctuellement. Ces dernières constituent tout à la fois des facteurs de décomposition et de recomposition du corps collectif. Cette approche du politique à partir des causes de sa dissolution permet d’apporter un éclairage à la signification du droit naturel moderne tel qu’il se construit chez Hobbes et chez Spinoza. (shrink)

Qu'entendre par modernité? Résulte-t-elle d'une transposition des schèmes théologiques et des dispositifs théologico-politiques propres au christianisme médiéval, ou bien s'est-elle affirmée contre son propre passé théologique, en rupture avec les formes héritées du passé? Et comment situer, dans ce processus, les philosophies de Hobbes et de Spinoza, comprises tantôt comme héritières des théologies de la toute-puissance divine, de l'augustinisme ou de la Réforme, tantôt comme inaugurant le.

Comment la pensée médiévale continue-t-elle à agir dans la philosophie juridico-politique moderne, c'est-à-dire dans un horizon intellectuel et historique qui n'est plus le sien? Telle est la question qui anime les contributions au présent ouvrage. Cette action persistante de la pensée médiévale, qui est en même temps transformation de ce qui agit, est étudiée dans le cadre de trois grandes problématiques. 1. Le transfert de la notion de plenitudo potestatis de l'ordre ecclésiastique à l'ordre politique. 2. Le déplacement d'un univers (...) qui trouvait son fondement en Dieu vers un univers qui comporte, non un, mais deux fondements possibles entre lesquels se développe une tension (laquelle deviendra plus tard une concurrence) : Dieu et l'homme. C'est dans le cadre de cette tension entre les deux fondements théologique et éthique que se forment les doctrines du sujet psychologique et affectif, d'une part, et du sujet de droit, d'autre part. 3. Enfin, la constitution d'une théorie du pouvoir politique sur les hommes qui n'est plus pensée dans les catégories de la propriété des choses alors que celles-ci fournissaient, au Moyen Age, le principe d'intelligibilité de celle-là. Ce volume entend ainsi apporter un éclairage nouveau sur la naissance et la constitution de la philosophie juridico-politique moderne. (shrink)

L'objectif est ici de déterminer la mesure dans laquelle nous serions aujourd'hui sortis des catégories conceptuelles sur lesquelles la pensée politique moderne s'est construite.

Les sociétés démocratiques sont confrontées à l'émergence d'enjeux environnementaux décisifs qui concernent tant les modes de production, d'échange et de consommation que l'habitat, les transports, l'agriculture, l'industrie et même nos modes de vie. La prise en charge de ces enjeux ne saurait s'opérer simplement par des mesures ponctuelles ou locales. Elle doit aujourd'hui être repensée la temporalité de l'action politique, confrontée à une urgence qui ne cessera de s'accroître dans les prochaines années.

Within the discipline of psychology, the conventional history outlines the development of two fundamental approaches to the scientific study of emotion—“basic emotion” and “appraisal” traditions. In this article, we outline the development of a third approach to emotion that exists in the psychological literature—the “psychological constructionist” tradition. In the process, we discuss a number of works that have virtually disappeared from the citation trail in psychological discussions of emotion. We also correct some misconceptions about early sources, such as work by (...) Darwin and James. Taken together, these three contributions make for a fuller and more accurate account of ideas about emotion during the century stretching from 1855 to just before 1960. (shrink)

Within the discipline of psychology, the conventional history outlines the development of two fundamental approaches to the scientific study of emotion—“basic emotion” and “appraisal” traditions. In this article, we outline the development of a third approach to emotion that exists in the psychological literature—the “psychological constructionist” tradition. In the process, we discuss a number of works that have virtually disappeared from the citation trail in psychological discussions of emotion. We also correct some misconceptions about early sources, such as work by (...) Darwin and James. Taken together, these three contributions make for a fuller and more accurate account of ideas about emotion during the century stretching from 1855 to just before 1960. (shrink)

Les violations des droits de la personne sont de plus en plus fréquentes et de plus en plus graves dans les sociétés occidentales. C’est la conséquence de « l’entreprisation » de notre monde. Devenue l’organisation domi­nante dans nos sociétés, l’entreprise constitue dans son principe même une menace pour la dignité de la personne, dans la mesure où elle est fondée sur l’ins­trumentalisation des êtres humains. Quiconque veut protéger l’homme de l’ex­ploi­tation et de l’aliénation ne peut donc que souhaiter l’abolition de (...) l’entreprise. Mais, dans ce cas, il faut supprimer les conditions qui la rendent possible. Or, paradoxalement, certains droits fondamentaux font partie de ces conditions. D’où la nécessité de les repenser. (shrink)

In various guises (usually referred to as the “basic emotion” or “discrete emotion” approach), scientists and philosophers have long argued that certain categories of emotion are natural kinds. In a recent paper, Colombetti (2009) proposed yet another natural kind account, and in so doing, characterized and critiqued psychological constructionist approaches to emotion, including our own Conceptual Act Model. In this commentary, we briefly address three topics raised by Columbetti. First, we correct several common misperceptions about the discrete emotion approach to (...) emotion. Second, we discuss misconceptions of our Conceptual Act Model. Finally, we briefly comment on Columbetti's Dynamical Discrete Emotion model. (shrink)

There exists increasing pressure for small and medium-sized enterprises (SMEs) to engage in corporate social responsibility (CSR) practices, including social reporting. Curiously in this promotional programme of CSR reporting, the only group whose ideas are not sought in this debate are the SME leaders themselves. The present ethnographic field analysis, based on discussions within entrepreneurs' circles, tends to suggest that the argument for expanding formalisation of CSR to SMEs rests upon several fallacies. It implicitly assumes that an apparent solution for (...) large multinationals can be transposed to SMEs, and it underestimates the drawbacks of bureaucracy. Moreover, many SMEs experience inconsistency between the idealistic CSR communication of some large companies and their actions, especially in the supply chain. The author concludes that reports do not constitute the validation for real CSR, nor the proof of superior ethical behaviour. Formalisation can even be counterproductive. Conversely, the absence of social reporting does not imply that SMEs do not behave responsible. CSR in SMEs needs a specific approach, adapted to the informal nature and entrepreneurial character of the small business. The essence of CSR lies in the implementation of responsible business practices. It lies in the right attitudes, in the corporate culture, not in formalisation. (shrink)

Niccolò Machiavelli is the most prominent and notorious theorist of violence in the history of European political thought - prominent, because he is the first to candidly discuss the role of violence in politics; and notorious, because he treats violence as virtue rather than as vice. In this original interpretation, Yves Winter reconstructs Machiavelli's theory of violence and shows how it challenges moral and metaphysical ideas. Winter attributes two central theses to Machiavelli: first, violence is not a generic technology (...) of government but a strategy that tends to correlate with inequality and class conflict; and second, violence is best understood not in terms of conventional notions of law enforcement, coercion, or the proverbial 'last resort', but as performance. Most political violence is effective not because it physically compels another agent who is thus coerced; rather, it produces political effects by appealing to an audience. As such, this book shows how in Machiavelli's world, violence is designed to be perceived, experienced, remembered, and narrated. (shrink)

In this review, we highlight evidence suggesting that concepts represented in language are used to create a perception of emotion from the constant ebb and flow of other people’s facial muscle movements. In this “construction hypothesis,” (cf. Gendron, Lindquist, Barsalou, & Barrett, 2012) (see also Barrett, 2006b; Barrett, Lindquist, & Gendron, 2007; Barrett, Mesquita, & Gendron, 2011), language plays a constitutive role in emotion perception because words ground the otherwise highly variable instances of an emotion category. We (...) demonstrate that language plays a constitutive role in emotion perception by discussing findings from behavior, neuropsychology, development, and neuroimaging. We close by discussing implications of a constructionist view for the science of emotion. (shrink)

Pathologizing ugliness refers to the framing of unattractive features as a type of disease or deformity. By framing ugliness as pathology, cosmetic procedures are reframed as therapy rather than enhancement, thereby potentially avoiding ethical critiques regularly levelled against cosmetic surgery. As such, the practice of pathologizing ugliness and the ensuing therapeuticalization of cosmetic procedures require an ethical analysis that goes beyond that offered by current enhancement critiques. In this article, I propose using a thick description of the goals of medicine (...) as an ethical framework for evaluating problematic medical practices. I first describe the goals of medicine based on Daniel Callahan's account. I then propose that the goals work best in conjunction with ancillary ethical concepts, namely medical knowledge and skills, standards of practice and medical duties and virtues. Next, I apply the thick description of the goals of medicine in critiquing the practice of framing ugliness as disease. Here, I demonstrate ethical conflicts between aesthetic judgments that underpin the practice of pathologizing ugliness and medical judgments that inform ethical medical practices. In particular, the thick description of the goals of medicine helps reveal ethical conflicts in at least three key domains common to clinical practices, which include (a) disease determination, (b) diagnostic evaluation and (c) establishing clinical indications. My analysis offers a novel way of critiquing the practice of pathologizing ugliness in cosmetic surgery, which tends to be neglected by enhancement critiques. (shrink)

The context of economic globalization has contributed to the emergence of a new form of social action which has spread into the economic sphere in the form of the new social economic movements. The emblematic figure of this new generation of social movements is fair trade, which influences the economy towards political or social ends. Having emerged from multiple alternative trade practices, fair trade has gradually become institutionalized since the professionalization of World Shops, the arrival of fair trade products in (...) the food industry, and the establishment of an official "fair trade" label. With the strength that this institutionalization has generated, fair trade can now be considered a real trade system that questions, as much as it renews, the traditional economic system. In parallel, this transformation has exacerbated the tensions within the movement, which can be characterized as a clash between a "radical, militant" pole and a "softer, more commercial" one. However, it is not the actual institutionalization of fair trade which is being debated among fair trade actors on either side of the fence, but rather the challenges inherent in finding an economic institutionalization acceptable to social economic movements. Therefore the institutionalization process of fair trade should not be seen as mere degradation of social action, but rather as typical of the institutionalization process of new social economic movements. If we need to worry about the highjacking and alteration of the fair trade movement by the dominant economic system, the opposite is no less likely, as new social economic movements contribute to an ethical restructuring of markets. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Reaching the Age of Majority:The Life Trajectory of the CIHR Institute of AgingYves Joanette, Anne Martin-Matthews, Réjean Hebert, and Joanne GoldbergThe Canadian Institutes of Health Research (CIHR) was created in 2001 under the Canadian Institutes of Health Research Act S.C. 2000, c. 6 (Government of Canada, 2000). The creation of CIHR was in follow-up to the Canadian Medical Research Council (MRC) as well as to the National Health Research (...) and Development Program of Health Canada that, up until that point in time, had supported the breadth of health research in Canada. Two important characteristics of CIHR were crucial for the development of research on aging. The first was that CIHR, unlike MRC, was entrusted with the challenge of supporting the whole spectrum of health research, from the basic biomedical perspective to clinical research, research on health services and policies as well as social aspects of health research, not to mention research on ethics and other perspectives (including the science of research). The second characteristic of the nascent CIHR that impacted the community of research on aging was the decision that a small part of the overall CIHR budget would be used to address priority-driven questions or topics (strategic competitions), while the majority of the budget would be invested in grants and awards programs that would be investigator-initiated, as in the time of the MRC (open competition). Since its inception, CIHR has included 13 institutes that are central to the priority-driven actions. Institutes not only play an important convener role within their communities and among their stakeholders, but they are also expected to listen to the needs, gaps and opportunities in their area and to introduce initiatives---most of the time involving more than one Institute---in order to tackle these needs and gaps and to seize upon the opportunities.The Institute of Aging was introduced at the same time as the other 12 Institutes and it is clear that many challenges were awaiting the new Institute since, at that time, research on aging was still in its early years. This article is about the trajectory of the CIHR Institute of Aging in its first 18 years of existence. Having now reached an age that is either the age of majority or quite close to it, it is important to be able to provide a reflection on the evolution of the priorities over this period, while also taking a peek at some of the priorities that will surely come in the near future.The Early Years (2001-2004)The founding Scientific Director of the Institute of Aging was Dr. Réjean Hébert. A well-known and prolific [End Page 1] geriatrician and researcher, Dr. Hébert was the perfect person to launch the Institute. One of his first actions was, in fact, to harmonize the French and English names of the Institute. In French, the name of the Institute focused on Aging (Institut du vieillissement) while, in English, the name of the Institute focused on Healthy Aging. The CIHR Institute of Healthy Aging thus became the CIHR Institute of Aging in all versions of its documentation. But above and beyond this important name change, the real work of Dr. Hebert, accompanied by the first Institute Advisory Board1, chaired by Prof. Dorothy Pringle, was to identify the gaps, the needs and the opportunities. After a rigorous process came the first Strategic Plan of the CIHR Institute of Aging, which was clearly influenced by Dr. Réjean Hébert's vision of the aging population as an opportunity, instead of a catastrophe, for our society that comes, of course, with its own challenges. Dr. Hébert left CIHR during his first mandate as he was called upon to become the Dean of his Faculty, and then went on to become the first CIHR Scientific Director to sit as a Minister of Health and Social Services in the Québec Government. The main outcomes of Dr. Hebert's years (2001-2004) can be summarized as follows2.• Organizing many workshops and meetings to ensure that the Institute of Aging would become the premier national convener for research on aging, bridging between disciplines... (shrink)

The success of the stakeholder theory in management literature as well as in current business practices is largely due to the inherent simplicity of the stakeholder model––and to the clarity of Freeman’s powerful synthesised visual conceptualisation. However, over the years, critics have attacked the vagueness and ambiguity of stakeholder theory. In this article, rather than building on the discussion from a theoretical point of view, a radically different and innovative approach is chosen: the graphical framework is used as the central (...) perspective. The major shortcomings of the popular stakeholder framework are systematically confronted with the graphical scheme to illustrate their visual impact. The graphical illustrations of the imperfections help explain the sometimes-oversimplified generalisation inherent to every graphical model. They also make some interrelationships easier to understand. The analysis demonstrates that, with the tacit but implicit acceptance of simplification of the discussed explanatory elements, Freeman’s framework remains a rather good approximation of reality. Only a few minor changes to the stakeholder model are consequently proposed. (shrink)

The success of the stakeholder theory in management literature as well as in current business practices is largely due to the inherent simplicity of the stakeholder model-and to the clarity of Freeman's powerful synthesised visual conceptualisation. However, over the years, critics have attacked the vagueness and ambiguity of stakeholder theory. In this article, rather than building on the discussion from a theoretical point of view, a radically different and innovative approach is chosen: the graphical framework is used as the central (...) perspective. The major shortcomings of the popular stakeholder framework are systematically confronted with the graphical scheme to illustrate their visual impact. The graphical illustrations of the imperfections help explain the sometimes-oversimplified generalisation inherent to every graphical model. They also make some interrelationships easier to understand. The analysis demonstrates that, with the tacit but implicit acceptance of simplification of the discussed explanatory elements, Freeman's framework remains a rather good approximation of reality. Only a few minor changes to the stakeholder model are consequently proposed. (shrink)

In his Florentine Histories, Machiavelli offers an ambivalent portrayal of the revolt of the textile workers in late fourteenth-century Florence, known as the tumult of the Ciompi. On the face of it, Machiavelli's depiction of the insurgent workers is not exactly flattering. Yet this picture is undermined by a firebrand speech, which Machiavelli invents and attributes to an unnamed leader of the plebeian revolt. I interpret this speech as a radical and egalitarian vector of thought opened up by Machiavelli's text. (...) The revolutionary address reveals an untimely and not entirely self-conscious political radicalism, a plebeian politics that repudiates the logic of oligarchic privilege and is simultaneously not available for subsumption under the mantle of civic republicanism. (shrink)

Psychological research on emotion perception anchors heavily on an object perception analogy. We present static “cues,” such as facial expressions, as objects for perceivers to categorize. Yet in the real world, emotions play out as dynamic multidimensional events. Current theoretical approaches and research methods are limited in their ability to capture this complexity. We draw on insights from a predictive coding account of neural activity and a grounded cognition account of concept representation to conceive of emotion perception as a stream (...) of synchronized conceptualizations between two individuals, which is supported and shaped by language. We articulate how this framework can illuminate the fundamental need to study culture, as well as other sources of conceptual variation, in unpacking conceptual synchrony in emotion. We close by suggesting that the conceptual system provides the necessary flexibility to overcome gaps in emotional synchrony. (shrink)

The effort to define the term “emotion” has a long history in the discipline of psychology. Izard’s survey (2010) canvassed prominent emotion theorists and researchers on their working definitions of emotion. The particular assumptions about emotion reported, as well as the conclusion that the term “emotion” lacks a consensus definition, both have historical precedent. In this commentary, I place Izard’s findings in this historical context and discuss the implications of his survey for the future of emotion research.

First published in 1962, this classic study examines the relationship between authority and justice, life, truth, and order. Simon, himself a passionate proponent of liberty, defends authority as an essential concomitant of liberty.

Teaching business ethics and corporate social responsibility should neither be misconstrued as a plea for moral rectitude, nor as a limited utilitarian recipe for managing public interest issues or stakeholders — as it too often is. Rather, teaching CSR should allow students to recognize corporations as social institutions so that they can gauge their impact on a social scale and better weigh the values that inform them.However, this vision of CSR training has not found many supporters in North American schools (...) of management, even as the demand for ethics education continues to increase. Our paper endeavours to clarify the bipolar origins of the rising concern around ethics in the business world and how demand for more ethical corporate management is impacting demand for ethics education in management programs. We have noted that despite the intensity of demand, there is a great deal of skepticism and strong resistance to the integration of ethics and social responsibility into the education of management students. Therefore, while providing a preliminary assessment of ethical training in North American schools of management, we raise questions regarding current objectives and those that could be pursued. With these factors in mind, teaching choices that inspired the development of a new course in economic and social ethics can be presented and justified. (shrink)

Are there any advantages to thinking and speaking about ethical business in the language of citizenship? We will address this question in part by looking at the possible relevance of a vast literature on individual citizenship that has been produced by political philosophers over the last fifteen years. Some of the central elements of citizenship do not seem to apply straightforwardly to corporations. E.g., “citizenship” typically implies membership in a state and an identity akin to national identity; but this connotation (...) of citizenship is obviously problematic for multinational corporations. However, the language of citizenship does help to focus our attention on various legal and political virtues (or vices) for corporations—topics that have been largely neglected by discussions under other rubrics, such as CSR or sustainability. We finish with an evaluation of the potential benefits and costs of conceptualizing and talking about ethical business practices in the language of citizenship. (shrink)

Are there any advantages to thinking and speaking about ethical business in the language of citizenship? We will address this question in part by looking at the possible relevance of a vast literature on individual citizenship that has been produced by political philosophers over the last fifteen years. Some of the central elements of citizenship do not seem to apply straightforwardly to corporations. E.g., “citizenship” typically implies membership in a state and an identity akin to national identity; but this connotation (...) of citizenship is obviously problematic for multinational corporations. However, the language of citizenship does help to focus our attention on various legal and political virtues (or vices) for corporations—topics that have been largely neglected by discussions under other rubrics, such as CSR or sustainability. We finish with an evaluation of the potential benefits and costs of conceptualizing and talking about ethical business practices in the language of citizenship. (shrink)

When and how did pop music earn so much cultural capital? This text investigates five key moments when popular music and avant-garde art transgressed the rigid boundaries separating high and low culture to form friendly alliances.