. Recent corporate scandals have focused the attention of a broad set of constituencies on reforming corporate governance. Boards of directors play a leading role in corporate governance and any significant reforms must encompass their role. To date, most reform proposals have targeted the legal, rather than the ethical obligations of directors. Legal reforms without proper attention to ethical obligations will likely prove ineffectual. The ethical role of directors is critical. Directors have overall responsibility for the ethics and compliance programs (...) of the corporation. The tone at the top that they set by example and action is central to the overall ethical environment of their firms. This role is reinforced by their legal responsibilities to provide oversight of the financial performance of the firm. Underlying this analysis is the critical assumption that ethical behavior, especially on the part of corporate leaders, leads to the best long-term interests of the corporation. We describe key components of a framework for a code of ethics for corporate boards and individual directors. The proposed code framework is based on six universal core ethical values: (1) honesty; (2) integrity; (3) loyalty; (4) responsibility; (5) fairness; and (6) citizenship. The paper concludes by suggesting critical issues that need to be dealt with in firm-based codes of ethics for directors. (shrink)
The discussion about the relationship between tone at the top and financial reporting practices has been primarily focused on the oversight role played by the board of directors and other structural elements of corporate governance. Another relevant determinant of tone at the top is the corporate narrative language, since it is a fundamental way in which the chief executive officer enacts leadership. In this study, we empirically explore the association between financial reporting aggressiveness and five thematic indicators capturing (...) different traits of ethical leadership from 535 annual letters to shareholders. We find that aggressive financial reporting is positively associated with CEO letters using a language which is resolute, complex, and not engaging. Our empirical findings highlight the importance of examining discretionary corporate narratives for the auditing process and the role of tone at the top in influencing accounting practices. (shrink)
Some philosophers have claimed that pleasures and pains are characterized by their particular or . Most contemporary writers reject this view: they hold that hedonic states have nothing in common except being liked or disliked (alternatively: pursued or avoided) for their own sake. In this article, I argue that the hedonic tone view has been dismissed too quickly: there is no clear introspective or scientific evidence that pleasures do not share a phenomenal quality. I also argue that analysing hedonic (...) states in terms of liking or wanting is implausible. If it is correct that pleasures and pains are not united by any particular hedonic tone, we should instead simply conclude that there are several different hedonic tones. This pluralistic understanding of the hedonic tone view has generally been overlooked in the literature, but appears to be fairly plausible as a philosophical account of pleasure and pain. (shrink)
What is the core of pedagogical practice? Which qualities are primary to the student–teacher relationship? What is a suitable language for pedagogical practice? What might be the significance of an everyday presentational pedagogical act like for example the glance of a teacher? The pedagogical relation as lived relationality experientially sensed, as well as phenomenologically described and interpreted, precedes educational methods and theories and profoundly challenges educational practice and reflection. The paper highlights the aporetic character of pedagogical practice, reflection and research (...) by suggesting that the pedagogical relation opens up for a practice that is ethically and existentially normative rather than developmentally and socially normative, and thus fundamentally shifts the meaning of education. (shrink)
Starting from the practice of hermeneutic phenomenological writing as it has been advanced by van Manen, this paper addresses the understanding of an ‘experiential givenness’ of the world as basis for our ‘lived writing’; an understanding that is essential to the new phenomenological writer if s/he is to be part of the phenomenological writing process. As the ultimate givenness of the world is the basis of knowledge, we constantly strive to “reach out on life beyond itself”, and thus need the (...) right language to let the phenomenological text speak. The phenomenological writer’s understandings of the chiasm of world and self, the depth of phenomenological awareness, and the interlacement of ethic-aesthetical poetic writing, are qualities discussed as essential for the phenomenological writer to understand in a felt–sensed way in order to write a phenomenological text. A deconstructive approach to reflective phenomenological writing is put forth by provocatively asking what it means to be involved in, and profoundly enclosed with the “wordliness of the world”. The radical hermeneutic phenomenological openness to what it means to be human and how to encounter the human givenness of phenomenological seeing and writing renders it possible for the writer’s personal voice to evolve. (shrink)
This article is a discussion of Ralph Johnson’s concept of practice of argumentation. Such practice is characterized by three properties: (1) It is teleological, (2) it is dialectical, and (3) it is manifestly rational. I argue that Johnson’s preferred definition of practice—which is Alasdair MacIntyre’s concept of practice as a human activity with internal goods accessible through partcipation in that same activity—does not fit these properties or features. I also suggest that this failure should not require Johnson to adjust the (...) properties to make them fit the practice concept. While MacIntyre’s concept of practice clearly has some attractive features, it does not provide what Johnson wants from a concept of practice. (shrink)
ArgumentThis article adopts a historical perspective to examine the development of Laboratory Animal Science and Medicine, an auxiliary field which formed to facilitate the work of the biomedical sciences by systematically improving laboratory animal production, provision, and maintenance in the post Second World War period. We investigate how Laboratory Animal Science and Medicine co-developed at the local level yet was simultaneously transnational in orientation. Adapting the work of Tsing, we argue that national differences provided the creative “friction” that helped drive (...) the formation of Laboratory Animal Science and Medicine as a transnational endeavor. Our analysis engages with the themes of this special issue by focusing on the development of Laboratory Animal Science and Medicine in Norway, which both informed wider transnational developments and was formed by them. We show that Laboratory Animal Science and Medicine can only be properly understood from a spatial perspective; whilst it developed and was structured through national “centers,” its orientation was transnational necessitating international networks through which knowledge, practice, technologies, and animals circulated. (shrink)
Educational practice is concerned in profound ways with what is pedagogically good and right for children, and as parents and teachers we intend to help each child to cultivate his or her personal and educational potential in a human fashion. In the spirit of ancient Aristotle and Plato, Continental pedagogues and philosophers have for centuries explored the meaning of pedagogical practice/praxis and of the pedagogical good, the quality of both being regarded not as a means to an educational end, but (...) as the end itself. But what, indeed, is the pedagogical good, and what is the significance of the pedagogical good for students? Somehow we know the good, and yet we know it not. We recognize the good experientially, but the real meaning of what we intuit eludes our grasp. So how do we explore this elusive pedagogical quality - and is it possible to explore it? Based on phenomenological interviews with both young students and adults recalling episodes from school, as well as artistic narratives, this paper aims to illuminate experiential aspects of the pedagogical good and to reflect on the significance of the good in terms of pedagogical relational practice. It is suggested that the pedagogical good is not a quality that we as teachers can possess, or do, or practise, but rather a relational force beyond our pedagogical practice that opens up the world to children and preconditions the pedagogical relation. (shrink)
ABSTRACT: It is not uncommon, in argumentation and in various professions, to diagnose a gap between theory and practice; and in the next step argue that they should be brought into line with each other. But what does this mean? I shall argue that some version of a gap is sound, as it leaves theory with a critical, independent role in relation to practice – something that an equilibrium view does not.
This article addresses the issue of theory development in critical realist research. It shows how findings that cannot be accounted for by an established critical realist theory pertaining to a domain, so-called anomalies, may be used to elaborate the domain theory and increase its explanatory power. The main resource for such theoretical repairs is the multi-level character of critical realist theories, i.e. specific theories and theories of domains are based in general meta-theoretical models and assumptions. The specific case examined here (...) is the historical development of education in Norway, which deviates from the expectations generated by Archer's domain theory of the emergence of state educational systems. A reformulation of Archer's theory so that it includes two-cycle developmental trajectories as well as one-cycle trajectories, will accommodate the Norwegian findings and increase the theory's explanatory power. This elaboration of the theory can be seen as an example of an epistemological dialectic, partly constituted by cultural syncretism, but more completely understood as the absenting of an absence in the established theory. (shrink)
In this paper I shall examine Ralph Johnson’s concept of argumentation practice. He provides the following three desiderata for a critical practice: It is teleological, it is dialectical, and it is manifestly rational. I shall argue that Johnson’s preferred definition of practice – which is MacIntyre’s concept of practice as human activity with internal goods accessible through participation in that same activity – does not satisfy his desiderata.
This article analyzes the concept of narrative.How do we recognize a narrative when we seeone? Which criteria do we or should we apply?The article itself serves as a (possible)example of a narrative, and is thus adiscussion of itself as a narrative product. Ialso discuss the possible narrative structureof the process leading up to the completedarticle. I first discuss two approaches tocategorization and the most commonly referredto criteria for identifying narratives. Next Idiscuss various roles found in narratives andthe roles found in (...) the current article. FinallyI discuss the problems principally involved inpunctuation of sequences and thus in decidingwhich narrative we are dealing with. Itis concluded that the categorization criteriaare too vague to perform the job they areintended to do. (shrink)
Relying on an expanded view of leadership and the moral reasoning framework developed by Lawrence Kohlberg (1981), this study explores the moral reasoning of the chief executive officers at the 11 largest automobile manufacturers in the world. Using the CEO's letter to their stakeholders found in the organizations' annual social responsibility reports, the CEOs' moral reasoning is compared to other managers' moral reasoning, and the moral reasoning exhibited within the CEO group is analyzed for differences due to regional location. Contrary (...) to conventional understanding based on prior research, the CEOs in our sample did not exhibit moral reasoning at a higher level than a cross section of managers but there were differences within the sample of CEOs when looking at nationality. Implications of these results for CEOs, managers, academics, and others are explored. (shrink)
Experiences with art have been of longstanding concern for phenomenologists, yet the psychological question of the appearing of art appreciation has not been addressed. This article attends to this lack, exemplifying the merits of a phenomenological psychological investigation based on three semi-structured interviews conducted with museum visitors. The interviews were subjected to meaning condensation as well as to descriptions of the first aesthetic reception, the retrospective interpretation, and the “horizons of expectations” included in the meeting with art. The findings show (...) that art appreciation appears as variations in experiential forms comprised of gratifying experiences of beauty, challenges to the understanding, and bodily-informed alterations of the emotions. The phenomenological psychology of actual, lived experience can embrace the phenomenological theories of art appreciation by Heidegger and Merleau-Ponty, yet highlight the psychological importance of experiences with art. (shrink)
In educational discourse dialogue tends to be viewed as being (morally) superior to monologue. When we look at them as basic forms of communication, we find that dialogue is a two-way, one-to-one form and monologue is a one-way, one-to-many form. In this paper I revisit the alleged (moral) superiority of dialogue. First, I problematize certain normative features of dialogue, most notably reciprocity. Here I use Socrates as my example (the Phaedrus). Second, I discuss monologue, using Jesus as my example (St. (...) Luke's gospel). I argue that there are values in the monological form that tend to be overlooked and unrecognized, for example the freedom of the audience not to respond. (shrink)
It is proposed that mangers have to be moral, have to be concerned about the distribution of benefits and the allocation of harms brought about by their decisions and actions, in order to build trust, commitment, and effort among the stakeholders of the firm. Trust, commitment, and effort on the part of all of the stakeholders are essential for long-term corporate success, given the economic conditions of intense global competition that now exist for the foreseeable future.
This demonstration recreates an example of introspective training from E.B. Titchener's laboratory manual of 1901-1905. The purpose is to prompt thought about the prospects of introspective training as a means of improving the quality of introspective reports about conscious experience. The demonstration requires speakers or headphones, and a high-speed internet connection is recommended.
Educational practice is concerned in profound ways with what is pedagogically good and right for children, and as parents and teachers we intend to help each child to cultivate his or her personal and educational potential in a human fashion. In the spirit of ancient Aristotle and Plato, Continental pedagogues and philosophers have for centuries explored the meaning of pedagogical practice/praxis and of the pedagogical good, the quality of both being regarded not as a means to an educational end, but (...) as the end itself. But what, indeed, is the pedagogical good, and what is the significance of the pedagogical good for students? Somehow we know the good, and yet we know it not. We recognize the good experientially, but the real meaning of what we intuit eludes our grasp. So how do we explore this elusive pedagogical quality – and is it possible to explore it? Based on phenomenological interviews with both young students and adults recalling episodes from school, as well as artistic narratives, this paper aims to illuminate experiential aspects of the pedagogical good and to reflect on the significance of the good in terms of pedagogical relational practice. It is suggested that the pedagogical good is not a quality that we as teachers can possess, or do, or practise, but rather a relational force beyond our pedagogical practice that opens up the world to children and preconditions the pedagogical relation. (shrink)
Organizational justice is a behavioral science concept that refers to the perception of fairness of the past treatment of the employees within an organization held by the employees of that organization. These subjective perceptions of fairness have been empirically shown to be related to 1) attitudinal changes in job satisfaction, organizational commitment and managerial trust beliefs; 2) behavioral changes in task performance activities and ancillary extra-task efforts to assist group members and improve group methods; 3) numerical changes in the quantity, (...) quality and efficiency of divisional outputs; and—though this is far more tentative—4) eventual changes in the competitive advantage and financial performance of the full organization. The authors propose that these constructs can be applied to all stakeholders, rather than just to the current employees of the firm, and that objective determinations of fairness by the managers can be related to subjective perceptions of fairness by the stakeholders that will result in the sequential series of attitudinal, behavioral and numerical changes that will lead to performance improvements. In short, the authors propose a normative stakeholder theory of the firm, based upon ethical principles, that will have testable descriptive hypotheses derived from the behavioral constructs. (shrink)
Worries about the artistic integrity (for lack of a better term) of twelve-tone music are not new. Critics, philosophers, musicians, even composers them- selves have assailed the idiom with a fervor usually reserved for individual artists or works. Just why it is supposed to be defective is not entirely clear, however. I want to revisit these questions by way of putting some insights from music history and theory together with some insights from the philosophy and psychology of music. To (...) ﬁnd out whether twelve-tone composition is defective we will need to reﬂect carefully upon our concepts of music and art in general, so if all goes well our conclusions should have some broader import. Because I will be pulling together considerations from several domains, I will need to lay a fair amount of groundwork at the beginning; but once that is done, we will have a vantage on the present issues that would not otherwise be open to us. (shrink)
The aim of the study was to verify the hypothesis that positive affective tone of narratives is connected to the experience of posttraumatic growth among transplant patients. Kidney transplant patients and liver transplant patients participated in the study. In the first stage, about 10 weeks after transplant, the participants told two stories about important, freely chosen events from their lives. During the second meeting 10-12 months later we measured posttraumatic growth. Results indicated that the affective tone of narratives (...) about past events was associated with the level of post-traumatic growth measured 10-12 months later. This proves that the affective tone of narratives about life, understood as a relatively constant individual characteristic, promote posttraumatic growth. (shrink)
Audio-visual material is extremely useful in the teaching of Business Ethics, yet no bibliography of the commercially available films and videotapes seems to be available. We have prepared a formal listing, complete with titles, descriptions, sources, prices and a brief evaluation, and have explained our selection and use of this material.
Professors Bill Shaw and John Corvino, in a response article published in the July, 1996 issue of Business Ethics Quarterly, provide a clearly courteous and obviously well-intended criticism of my original position on the question of why a manager, and in consequence an organization, should be moral. I disagree with their reasoning and, because I believe that this form of the “Why Be Moral?” question lies at the heart of any potential juncture between our field of business ethics and the (...) economic and behavioral disciplines of business management, I should like to reply in what I hope will be equally courteous and well-intended terms. (shrink)
This article is the result of a survey taken to determine the respect and position of Business Ethics as a field of study within Schools of Business Administration. 379 questionnaires were delivered to individual, not institutional, subscribers to Business Ethics Quarterly. 158 were filled out and returned, for a response rate of 41.6%. The general finding from an analysis of those responses is that many persons active in the teaching and research of Business Ethics at large (over 10000 students) and (...) very large (over 30000 students) universities, both public and private, believe that neither their teaching nor their research "count" for merit salary increases and promotion/tenure decisions at their institutions, and that few enjoy high levels of support from deans, faculty, or students. (shrink)
Tagba is a tone language that presents tonal patterns that appear quite regular at first glance. However, these are difficult to model under standard autosegmental hierarchical assumptions regarding the placement of skeleton, segments and tones. In this paper, we will present Tagba tonology and demonstrate that it can be accounted for by readjusting the tiers of hierarchization. From this, we reason that the proposed hierarchy is parametric and language specific.
We have a very decent belief structure or general paradigm underlying Business Ethics as a formal field of study. It has an explicitmoral base. It can be stated in simple and direct terms. It has been developed over a number of recent years by a group of respected scholars from a variety of academic disciplines. It is, however, subject to multiple interpretations and open to extensive conflicts. We caneasily tolerate if not benefit from the differing interpretations. We must—at some point—moderate (...) if not resolve the debilitating conflicts. The argument I wish to make in this paper is that we have reached that point. It is time to resolve the conflicts, and the way todo so is to generate awkward, undeniable facts through basic empirical research. Those facts will then have to be incorporated intoacceptable—and eventually accepted—theory. (shrink)
A group of economists has recently begun addressing questions at the intersection of ethics and economics. They are preparing newdefinitions of individual choice that combine self-interest and other interest, new processes of interpersonal exchange that result incooperation rather than conflict. and new measures of social well-being that include rights as well as outcomes. This article surveysthat work, and suggests areas where conceptual inputs from business ethicists are clearly needed, and where multiple opportunities for interactive research are obviously present.
Support in different modes, expressions and actions is at the core of the public welfare culture. In this paper, support is examined as an everyday interpersonal phenomenon with a variety of expressions in language and ways of relating, and its essential meaning is explored. The fulcrum for reflection is the lived experience shared by a young woman with mental health problems of her respective encounters with two professionals in mental health facilities. A phenomenological analysis of the contrasting accounts suggests that, (...) when the professional relationship includes openness and risk, a certain degree of freedom of action is possible for both parties involved in the inevitably asymmetrical relationship. Support as “given” eludes controllable and measurable objectives, but imposes itself on the lived experiences of both the giver and the receiver as subject to readiness for acceptance. By not making assumptions about what support is, we open ourselves to the possibility of reciprocally experiencing moments revealing the essential meaning of support as lived. (shrink)
Tone semantics is a psychoacoustic-based theory of gestalt perception that deals with tone perception and the assignment of functional relationships between tones in the musical context. The theory provides an operational account of semantics in terms of complex dynamic systems theory and forms the basis for non-symbolic research in music imagination. This is illustrated by an application in the automatic recognition of tone centers from acoustical input. An analysis of the basic concepts and related epistemological and methodological (...) principles reveals a promising paradigm for music research. (shrink)
The first issue of Business Ethics Quarterly appeared five years ago. This article classifies the content of the 141 articles that have appeared since that time along 18 dimensions, and 118 categories within those dimensions, to determine trends within the discipline. The major trend appears to be a shift in focus towards the increased discussion of a new approach/paradigm for the field, and towards a normative/descriptive interface of the theory. The major problem seems to be a lack of explicit conceptual (...) definition and beginning empirical effort to support that new focus, which may thus prove unsustainable over time. (shrink)
Bullshit is not the only sort of deceptive talk. Spurious definitions are another important variety of bad reasoning. This paper will describe some of these problematic tactics, and show how Harry Frankfurt’s treatment of bullshit may be extended to analyze their underlying causes. Finally, I will deploy this new account of definition to assess whether Frankfurt’s definition of bullshit is itself legitimate.