This paper describes the results of a field experiment involving 400 employees from ten financial institutions operating within the Shenzhen Special Economic Zone of the People's Republic of China. It was found that, when faced with an agency-based problem, employees indicated they would be less inclined to advise management of the existence of unethical work practices. Younger employees without supervisory experience displayed significant risk aversion. Traditional Chinese values associated with Confucian work dynamism, were shown to be poor predictors of moral (...) choice response. A parsimonious regression model was developed that provides evidence that the universal trait Masculinity/Femininity acted to offset the negative influence of the agency problem. On the other hand, an operative's level of education attainment exerted a negative influence on moral response scores. (shrink)

This paper describes the results of a field experiment involving 400 employees from ten financial institutions operating within the Shenzhen Special Economic Zone of the Peoples Republic of China. It was found that, when faced with an agency-based problem, employees indicated they would be less inclined to advise management of the existence of unethical work practices. Younger employees without supervisory experience displayed significant risk aversion. Traditional Chinese values associated with Confucian work dynamism, were shown to be poor predictors of moral (...) choice response. A parsimonious regression model was developed that provides evidence that the universal trait Masculinity/Femininity (Human-heartedness) acted to offset the negative influence of the agency problem. On the other hand, an operatives level of education attainment exerted a negative influence on moral response scores. (shrink)

Moral choice, as a precursor to behaviour, has an important influence on the success or failure of business entities. According to Rest, 1983, Morality, Moral Behavior and Moral Development (John Wiley & Sons, New York), moral choice is prompted, amongst other things, by a motivational component. With this in mind, data obtained from a sample of four hundred financial sector operatives, employed in a rapidly developing region of China, was used to construct a relatively stable set of motivational typologies which (...) could be used to predict choice within an agency-based context. A non-egoist version of the agency theory was developed, which permitted the modelling of alternative heuristic patterns. Altruists and persons identified as bordering on the verge of being classified as psychological egoists, refused to reorganize their motives when responding to a problem that included both moral hazard and adverse selection criteria. It was also possible to identify certain personal and contextual issues which discriminated between the typologies. (shrink)

During 2012 students enrolled in a Master’s management accounting unit were invited to complete a compulsory class quiz, which was arranged to include a mild form of deception allowing them an opportunity to cheat. Prior to the test students were coached concerning the importance of the ICMA code of ethical conduct, which formed the basis of the quiz. Following the test, students were made aware of the deception and asked to judge the propriety of their actions using a research instrument (...) based on moral intensity theory (Jones in The Academy of Management Review, 16(2), 366–395, 1991). Academic dishonesty, in its many forms is endemic in universities and in this study a significant number of students take advantage of an opportunity to maximise test scores and earn an advertised reward by cheating. Others adopted a virtuous position and opted not to use the information. As reported from an earlier investigation, Woodbine and Amirthalingam (2013) again demonstrate the effect of cognitive dissonance (Festinger 1957) although previously the research instrument did not clearly differentiate between respondent types. A logistic regression of subsequent data establishes that high achievers (in terms of their test scores) are more likely to take advantage of the disclosed information to maximise scores and that this is somewhat offset by aspects of their moral character. Immediately following the field experiment, students met to reflect on their actions. A summary of their responses is provided, which tends to support prior evidence that many are somewhat blasé in their attitude to this form of opportunistic behaviour. These findings have ramifications in terms of the way tertiary institutions emphasise academic excellence before moral development, while acting to manage the incidence of misbehaviour. (shrink)

A study of 612 CPAs employed in four separate regions of the People’s Republic of China shows that they exhibit ethical orientations that are not significantly different from one another and that they do not, as a group identify with the Subjectivist description provided in the Forsyth et al. (Journal of Business Ethics 8(83):813–833, 2008) meta-analytic international study involving the Ethical Position Questionnaire. Confirmatory factor analysis did however establish the validity of the instrument as a measure of idealistic and relativistic (...) tendencies. It was established that the ethical tone within local accounting firms plays a significant role in forming ethical positions and that these variables together work to influence ethical judgement making with respect to issues involving independence and objectivity. The constructs of relativism and idealism act as reliable predictors of moral choice, but need to be carefully interpreted in the context of field research. The study highlights concerns about the ethicality of a fledgling group of professionals having to cope with the exigencies associated with the world’s fastest developing economy. (shrink)

A controlled experiment was conducted with a cohort of graduate accounting students, which involved a mild form of deception during a class ethics quiz. One of the answers to a difficult question was inadvertently revealed by a visiting scholar, which allowed students an opportunity to use the answer in order to maximise test scores and qualify for a reward. Despite an attempt to sensitize students prior to the test to the importance of moral codes of conduct, a high incidence of (...) cheating was reported. Students who took the opportunity to cheat were more condoning of the behaviour compared to control group members and this difference in attitudes was consistent regardless of the intensity of the issue specified in the survey. The cognitive dissonance associated with the academic dishonesty is believed to reveal behavioural orientations that reflect conscious and unconscious desires to alleviate the discomfort associated with the behaviour by attempting to condone it. This inappropriate behaviour appears to attract students professing no religious faith and is significantly influenced by the reported level of religious commitment. (shrink)

A cross sectional study of a sample of Australian accounting students during 2011 is used to test whether the relationship concept of guanxi is accepted as a social networking concept across cultures. While favour-seeking guanxi appears to be equally important across cultural groups (as a universal set of values), its negative variant, rent-seeking guanxi continues to be sanctioned to a greater extent by students holding temporary visas from Mainland China. Contrary to the findings of Fan, Woodbine, and Scully (2012) (...) involving Chinese auditors, this study of Australian and Chinese students did not identify favour-seeking guanxi as a factor influencing ethical judgment, whereas rent-seeking guanxi was strongly significant as a predictor of judgment making for Australian students. Major concerns are expressed about the need to sensitize Chinese students to make them more aware of unethical practices prevalent in their home country. These findings have significant implications for educators delivering ethics courses to cohorts that include international students as well as the professional bodies involved in designing development programs. (shrink)

A cross sectional study of a sample of Australian accounting students during 2011 is used to test whether the relationship concept of guanxi is accepted as a social networking concept across cultures. While favour-seeking guanxi appears to be equally important across cultural groups (as a universal set of values), its negative variant, rent-seeking guanxi continues to be sanctioned to a greater extent by students holding temporary visas from Mainland China. Contrary to the findings of Fan, Woodbine, and Scully (2012) (...) involving Chinese auditors, this study of Australian and Chinese students did not identify favour-seeking guanxi as a factor influencing ethical judgment, whereas rent-seeking guanxi was strongly significant as a predictor of judgment making for Australian students. Major concerns are expressed about the need to sensitize Chinese students to make them more aware of unethical practices prevalent in their home country. These findings have significant implications for educators delivering ethics courses to cohorts that include international students as well as the professional bodies involved in designing development programs. (shrink)

Accountants and auditors are often faced with ethical dilemmas, which they have to process using resources available to them. Although they may be sensitive to the ethicality of the issues and have the cognitive ability to work through a judgment process, the final action they take may be dependent on a number of motivational factors, endogenous to the issue. Agency issues are a continuing area of concern providing accountants with an ability to shirk their responsibilities and hide confidential information, which (...) may affect their career prospects if disclosed. This ongoing study explores these notions within a stakeholder context and uses a post test only field experiment to gain evidence to support the existence of an agency problem and that membership to one of a number of motivational typologies directly affects the way accountants respond to ethical issues. This association causes them to adopt informational heuristics that may result in less than optimal decisions. This study identified two specific endogenous constructs, namely social consensus and venal intent that discriminate between motivational types and which possibly provide psychological underpinnings explaining membership orientation. (shrink)

Postmodern view of Australian multiculturalism. Discusses the ways in which identity and imagery merge and interact in a multicultural society, within a postmodern theoretical framework, and examines topics such as liberalism and multiculturalism, and cultural postmodernity. Includes chapter notes, a bibliography and an index. Clark is director of the Institute of Ethics and Public Policy at Monash University, Forbes is professor of geography at Flinders University of South Australia, and Francis is a postgraduate student at Monash University. The contributors (...) include sociologists, literary theorists, geographers and a philosopher. (shrink)

This paper examines the effectiveness of ethics education provided by Malaysian universities. A total of 264 accounting students attending ethics courses in public and private universities responded to a pre and post questionnaire (treatment group) and another 57 students who did not complete an ethics course (control group) were included for comparative purposes. Statistical analysis reveals that business ethics courses are effective as students demonstrate higherlevel of ethical sensitivity upon completion of the course. In contrast, the control group students demonstrate (...) lower levels of ethical sensitivity. Students in the “good” and “average” academic performance category, females, and Malay students, gained most from an ethics education. Students from public universities were also found to benefit more than their private university counterparts. The results contribute to the dearth of research in this area and present a case for introducing compulsory business ethics courses in all Malaysian universities offering accounting programs. (shrink)

This paper examines the effectiveness of ethics education provided by Malaysian universities. A total of 264 accounting students attending ethics courses in public and private universities responded to a pre and post questionnaire (treatment group) and another 57 students who did not complete an ethics course (control group) were included for comparative purposes. Statistical analysis reveals that business ethics courses are effective as students demonstrate higherlevel of ethical sensitivity upon completion of the course. In contrast, the control group students demonstrate (...) lower levels of ethical sensitivity. Students in the “good” and “average” academic performance category, females, and Malay students, gained most from an ethics education. Students from public universities were also found to benefit more than their private university counterparts. The results contribute to the dearth of research in this area and present a case for introducing compulsory business ethics courses in all Malaysian universities offering accounting programs. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Epigram into Lyric: Francis Bacon Translates from the Greek Anthology GORDON BRADEN If sir francis bacon did not exactly invent modern science and technology, he did predict it, with remarkable accuracy. The unfinished project of which the writings of his later years were to be component parts is a reformation of the life of the human mind from the ground up—“a complete Instauration of the arts (...) and sciences and all the learning of mankind, raised upon proper foundations ”1—and the most (arguably the only) successful such plan ever drafted. It foresaw both the previously unimaginable worldly triumph of the human race over nature in the centuries that followed and the intellectual means by which that triumph was to be achieved. He also wrote poetry. It is no surprise that someone of his time and place and station should have done so, and its existence is not in itself remarkable. Not much of it has survived, and we have no particular reason to think there was more; and, despite the extensive scholarly and critical scrutiny that Bacon’s work has received, very little attention has been given to this part of it. Still, one poem has achieved something of an afterlife and is worth attention, especially alongside the triumphalism of Bacon’s Magna Instauratio. It concerns hopelessness. Serious attention has been given to Bacon’s remarks on literature and the imagination, including his proposal, amid all his other plans, for what he calls “literary history” (historia literarum).2 But his poems are a different matter. They can be found in the great 19th-century edition of Bacon’s collected works, tucked in between his Prayers and his Christian Paradoxes.3 Most of the poems are from a small volume of psalm translations published under his own name the year before arion 27.1 spring/summer 2019 his death; these are now available in one of the published volumes of the new Oxford edition of Bacon’s works.4 There is also 12-line poem in hexameter couplets that begins sounding like a translation of Horace’s Integer vitae but goes on to be a fairly straightforward completion of its opening thesis and never gets around to sweetly laughing, sweetly speaking Lalage; a manuscript in the British Library attributes it to Bacon, though it is also printed in two of Thomas Campion’s books of airs as if it were one of his.5 My own interest is in the one remaining poem, a 32-line translation of a 10-line poem from the Greek Anthology (9.359 in the Palatine Anthology, though known in Bacon’s time from the Planudean). It first appears in print in 1626, anonymously, as “Certaine verses concerning the present estate of Man,” appended with other “characters, and many other witty conceits ” to an edition of Thomas Overbury’s poem “A Wife.”6 Three years later the classical scholar Thomas Farnaby prints it with an ascription to Bacon in a selection of poems from the Greek Anthology, along with the original text of the Greek poem, a Latin translation of it, and the editor’s facing translation of Bacon’s poem back into Greek.7 Bacon’s poem can also be found, both complete and in fragmentary form, in quite a few manuscripts, which are being collated for the first time for The Oxford Francis Bacon, though the editors have not yet decided where to put it. Isolated citations and quotations of the poem occur over the next several centuries; Francis Turner Palgrave includes it in his much-reprinted Golden Treasury, with the title “Life.”8 But there has been little discussion of the poem. It is the subject of an excellent scholarly article by Herbert Grierson, but that was over a hundred years ago.9 Paul Fussell has some sharp observations on Bacon’s use of his stanza form, but they fit onto a single page.10 Other comment is mostly incidental. I want to gather and slightly enhance what has been learned or said about the poem, and explore why it has snagged my interest. The Greek original is variously attributed; the most commonly mentioned name is Posidippus, probably the Mace50 epigram into... (shrink)

The study of anarchism as a philosophical, political, and social movement has burgeoned both in the academy and in the global activist community in recent years. Taking advantage of this boom in anarchist scholarship, Nathan J. Jun and Shane Wahl have compiled twenty-six cutting-edge essays on this timely topic in New Perspectives on Anarchism.

In 1862 the leading British photographer Francis Bedford was commissioned by Queen Victoria to accompany her son and heir, the future King Edward VII, on an ambitious journey around the Middle East. This book documents that journey.

First Published in 2000. Routledge is an imprint of Taylor & Francis, an informa company.

First published in 1997. Routledge is an imprint of Taylor & Francis, an informa company.

First Published in 1999. Routledge is an imprint of Taylor & Francis, an informa company.

It is well known that we owe the term ‘aesthetics’ in its philosophical sense to the 18th century German philosopher Alexander Baumgarten. The eighteenth century's interest in aesthetics, however, pre-dated the invention of the term. In 1725, Francis Hutcheson published an Inquiry into the Original of Our Idea of Beauty and Virtue. This may be said to be the first sustained and significant work in philosophical aesthetics as we now know it. Hutcheson's volume preceded Baumgarten's by 10 years, and (...) within Scotland it inaugurated a series of philosophical writings on taste and beauty that continued for almost a century. Contributors included major philosophical figures like David Hume, Thomas Reid and Adam Smith, as well as influential figures less well known today such as Alexander Gerard, George Turnbull and Lord Kames. (shrink)

First published in 1993. Routledge is an imprint of Taylor & Francis, an informa company.

First Published in 1999. Routledge is an imprint of Taylor & Francis, an informa company.

This chapter is divided into three separate sections devoted in order to Europe, North America, and Australasia. In the first section, attention is given to the reception of Scottish philosophical writings principally in France and Germany, from the late decades of the eighteenth century to the mid-nineteenth century. The second section recounts the place and influence of Scottish philosophy in the liberal arts colleges of colonial America, and the great influence of key figure such as Francis Allison, John Witherspoon, (...) and Samuel Stanhope Smith in post-revolutionary politics and education. The story is traced into the early years of the twentieth century, with some reference to John Clark Murray and the place of Scottish philosophy in Canada also. The third section deals with the role of philosophy in the establishment of universities in Australia. It details the notable number of Scottish educated philosophers who contributed to the study of philosophy in Australia and ends with the best known of them—John Anderson. (shrink)

This concluding chapter addresses the conceptual questions that arise in connection with identifying a philosophical tradition, and giving it a distinctive national label. It argues against the common identification of ‘Scottish philosophy’ with the ‘School of Common Sense’, and argues that Francis Hutcheson initiated an approach to philosophical questions that pre-dates the appeal to common sense developed by Reid. It contends that the ‘School of Common Sense’ was just one attempt to formulate a satisfactory response to David Hume. By (...) examining the work of Andrew Seth and Henry Jones, it explores the idea of a shared philosophical agenda, and argues that a common project rooted in a long-standing institutional framework is what sustained the Scottish philosophical intellectual tradition. The chapter ends by considering the factors that may be said to have brought that tradition to an end. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Reviewed by:Scottish Philosophy after the Enlightenment by Gordon GrahamDeborah BoyleGRAHAM, Gordon. Scottish Philosophy after the Enlightenment. Edinburgh: Edinburgh University Press, 2022. xvii + 254 pp. Cloth, $110.00Histories of Scottish philosophy typically focus on the school of "common sense" from the eighteenth century, beginning with Francis Hutcheson and ending with Dugald Stewart. As Gordon Graham notes in the preface to this volume, nineteenth-century Scottish philosophy is (...) "an area of the history of philosophy that has generally gone almost entirely unexplored." His collection of eleven standalone essays (only one of which has been previously published) argues that something recognizable as "Scottish philosophy" continued into the nineteenth century—although Graham thinks it ended, then, too—and suggests conceptions of Scottish philosophy that go beyond the old trope of "common sense."Unusually for a work in the history of philosophy, the first chapter is autobiographical. Graham recalls that as an undergraduate studying moral philosophy at St. Andrews in 1968, the only Scottish philosopher he was assigned to read was Hume, whose work was taught in the ahistorical manner that dominated philosophy at that time, and that upon his appointment to the Regius Chair of Moral Philosophy at Aberdeen in 1995 he found little appreciation for the university's most famous former professor, Thomas Reid. Thus began Graham's establishment of the Reid Project at the University of Aberdeen (later the Centre for the Study of Scottish Philosophy and now the Institute for the Study of Scottish Philosophy), the founding of the Journal of Scottish Philosophy, and his editorship of several book series on Scottish philosophy. The story of Graham's scholarship over the years is really the story of the recovery of the history of Scottish philosophy after its near-total neglect in the twentieth century.Graham seems wary of the contextualist turn that historians of philosophy have embraced since around the 1980s, which he likens to "antiquarianism," but at the same time he notes that our current philosophical interests are "not an infallible or even an especially reliable guide to what is intellectually significant" from the past. His solution is to look for intellectual "trajectories" in the history of philosophy—although not with the Whiggish view that these culminate in the present—and to locate particular figures within those trajectories. Thus he is especially interested in identifying the various themes—not just "common sense"— [End Page 551] that can unite the work of different philosophers born and working in Scotland in order to provide a more expansive account of Scottish philosophy.Scottish Philosophy after the Enlightenment provides a close look at the lives and work of major figures of this period, with a chapter devoted to each: William Hamilton (chapter 2), James Frederick Ferrier (chapter 3), Alexander Bain (chapter 4), Thomas Carlyle (chapter 5), Alexander Campbell Fraser (chapter 9), and Andrew Seth Pringle-Pattison (chapter 10). Although Graham argues that Pringle-Pattison's work marks the culmination and end of distinctively Scottish philosophy, he devotes the final chapter to the work of twentieth-century philosopher John McMurray on the grounds that McMurray's conception of human agency is rooted in Scottish debates from the previous two centuries over realism and idealism (chapter 11). Along the way, the book helpfully introduces other thinkers currently much less well known, such as Edward Caird, Henry Calderwood, Henry Jones, James Hutchison Stirling, John Tulloch, and John Veitch.Instead of thinking of Scottish philosophy as simply equivalent to common sense philosophy, Graham offers various alternative conceptions of Scottish philosophy, characterized as various "trajectories" that can be seen as originating in the eighteenth century and developing through the nineteenth: as a concern with realism and idealism that developed in the nineteenth century into responses (whether critical or favorable) to Hegelianism (chapter 6); as a prolonged conversation about the relationship between science and philosophy and the possibility of progress in the scientific study of the mind (chapter 7); and as the continuation of eighteenth-century post-Humean Scottish philosophers' aim of defending theism, even in the face of Darwin's findings (chapters 8 and 9). Presenting Scottish philosophy through these different lenses is highly illuminating and makes a persuasive case for the need for further... (shrink)

Rapports fondamentaux.--Développements transcendantaux de la pensée (la loi de création d'après Wronski)--Développements métaphysiques de la réalité (l'armature métaphysique).

Combining profound classical scholarship with striking anthropological and sociological insight, Cornford rejected the post-Darwinian rationalist assumption ...

Translating current research into accessible terms, Taylor discusses the brain's electrical and chemical processes, amnesia, mystical states, and multiple personality and the nature of dreaming, memory, pain, and intelligence.

The timely feature article by van der Pijl et al 1 highlights not only the widespread frequency with which unconsented episiotomies and other procedures during labour are reported by women but also that there is hardly any discussion in the literature on the ethics of consent for procedures in labour. Those national and international bodies with responsibility for midwifery and obstetric practice need not only to recognise but also act to remedy this unacceptable situation. The studies quoted used the recollection (...) of women in reporting consent or lack of it and, although this is an entirely appropriate measure, it gives no insight into what, if any, informed decision-making the care providers carried out. Such information would be useful to determine how better practice might be achieved. A study into the practice of episiotomies by Dutch midwives and obstetricians is referred to and is not reassuring.2 They frequently expressed surprise that consent should be necessary and women were minimally involved in the decision for performing episiotomy. This and other examples quoted of lack of valid consent have a corrosive effect on the fundamental but fragile trust and necessary trustworthiness of the relationship between the person being cared for …. (shrink)

Résumé éditeur : "Nous avons perdu les deux repères qui permettaient autrefois de nous définir entre les dieux et les bêtes. Nous ne savons plus qui nous sommes, nous autres humains. De nouvelles utopies en naissent. D'un côté, le post-humanisme prétend nier notre animalité et faire de nous des dieux promis à l'immortalité par les vertus de la technique. D'un autre côté, l'animalisme veut faire de nous des animaux comme les autres et inviter les autres animaux à faire partie de (...) notre communauté morale. Alors forgeons une nouvelle utopie à notre mesure. Ne cherchons plus à nier les frontières naturelles - celles qui nous séparent des dieux ou des animaux - et défendons un humanisme conséquent, c'est-à-dire un cosmopolitisme sans frontières.". (shrink)

Teaching and learning of medical ethics and law are at the heart of medical education because they are integral to all clinical encounters and public health interventions, and a foundation in medical ethics and law is essential for students to become virtuous doctors. The first model curriculum for medical ethics and law within medical education in the UK, published in 1998, has recently been reviewed and updated. Now called a core content of learning, it emphasizes that teaching and learning of (...) medical ethics and law should be attuned to the students' needs appropriate both to their particular stage of training and to relevant specialty-specific ethical issues; is a shared obligation of all teachers throughout the course; and should be integrated vertically and horizontally throughout the whole medical curriculum. The General Medical Council and the British Medical Association have confirmed that the revised core content of learning is consistent with their guidance on undergraduate education. (shrink)

Demeurer fidèle à la singularité et à la richesse de l'expérience humaine en y introduisant le plus de raison possible, telle est la tâche première de la philosophie. De livre en livre, depuis près de trente ans, Francis Wolff s'attelle sereinement à élaborer une philosophie au sens classique du terme, ni une simple exégèse des Classiques ni la déconstruction des systèmes. Une philosophie qui englobe une métaphysique, une théorie de la connaissance, une définition de l'être humain et toutes leurs (...) conséquences morales, politiques et esthétiques. Dans ce dialogue passionnant, amical et sans concession avec André Comte-Sponville, Francis Wolff invite à une traversée de son œuvre dans un style accessible et allègre. Il montre les liens qui unissent sa vision du monde à son esthétique (l'universalité de la musique, des images et des récits), en passant par l'anthropologie (l'homme, « animal dialogique »), l'éthique (l'existence de la liberté et l'objectivité du bien) et la politique (de la démocratie au cosmopolitisme). Donnant corps à une philosophie généreuse et résolument contemporaine, le livre dévoile un autoportrait attachant ainsi qu'un itinéraire familial singulier croisant une des grandes tragédies du siècle dernier. André Comte-Sponville note dans son Avant-Propos : « Je ne connais pas, à notre époque et dans notre pays, de philosophe dont la pensée soit plus forte, plus savante et plus rigoureuse que la sienne. ». (shrink)