Recent ethical breeches by corporate governorsat the highest levels have called into questionwhether ethical attitudes have changed sincethe Corporate Raider scandals of the mid-1980s. We exploit a unique opportunity to follow-up ona previous investigation of college students inthe mid-1980s to analyze this question. Usinga similar survey instrument, we find thatstudents surveyed in 2001 are significantlyless accepting of the ethically questionablesituations in seven of 15 scenarios and moreaccepting in only one. Seven scenarios showedno significant change. We conclude that,overall, ethical attitudes of (...) students in 2001appear to have become higher over time. To theextent that current students are futurebusiness leaders, we find these results to beencouraging for the long term. (shrink)

Recent highly publicized ethical breaches including those at Enron and WorldCom have focused attention on ethical behavior within the accounting profession. At the heart of the debate is whether ethical attitudes of accountants are to blame. Using a nationally representative sample of accounting practitioners and a multidisciplinary student sample at two Southern United States universities, we compare sample responses to 25 ethically charged vignettes to test whether they differ. Overall, we find no significant difference - even for a specific "accounting (...) tricks" vignette, which resembles the Enron and WorldCom situations. We do find, however, that the practitioners were more accepting of vignettes that involved physical harm to individuals and those that were legal. We postulate that accounting practitioners may apply a legalistic framework to their assessment of the acceptability of each vignette. Focusing on an "accounting tricks" vignette, we also find no significant difference between auditors and institutional practitioners compared to all other types of accountants in the sample. We conclude that ethical attitudes of accounting practitioners do not differ significantly by specialty area. (shrink)

Recent highly publicized ethical breaches including those at Enron and WorldCom have focused attention on ethical behavior within the accounting profession. At the heart of the debate is whether ethical attitudes of accountants are to blame. Using a nationally representative sample of accounting practitioners and a multidisciplinary student sample at two Southern United States universities, we compare sample responses to 25 ethically charged vignettes to test whether they differ. Overall, we find no significant difference – even for a specific “accounting (...) tricks” vignette, which resembles the Enron and WorldCom situations. We do find, however, that the practitioners were more accepting of vignettes that involved physical harm (PH) to individuals and those that were legal (but ethically questionable). We postulate that accounting practitioners may apply a legalistic framework to their assessment of the acceptability of each vignette. Focusing on an “accounting tricks” vignette, we also find no significant difference between auditors and institutional practitioners compared to all other types of accountants in the sample. We conclude that ethical attitudes of accounting practitioners do not differ significantly by specialty area. (shrink)

We address a previous finding in the business ethics literature in which accounting professionals in higher rank levels, i.e., “manager” or “partner” of auditing firms, appear to have lower moral reasoning ability than their junior counterparts. Prior investigations have relied upon a similar methodology for estimating ethical beliefs, namely testing “moral reasoning ability” using either the Moral Judgment Interview or Defining Issues Test. In the present study, we use a multiple vignettes approach to test for the existence of the inverse (...) rank-ethical beliefs effect. With only 2 of the 30 vignettes resulting in both managers and partners being more accepting of the ethically charged behaviors, the results presented here using this alternative methodology are generally not supportive of the inverse rank-ethical beliefs phenomenon. We also use a multivariate analysis in order to control for demographic characteristics. Our results suggest that the most robust predictor of ethical attitudes among accounting practitioners is age, not rank within a firm. (shrink)

We survey students at two Southern United States universities (one public and one private, religiously affiliated). Using a survey instrument that includes 25 vignettes, we test two important hypotheses: whether ethical attitudes are affected by religiosity (H1) and whether ethical attitudes are affected by courses in ethics, religion or theology (H2). Using a definition of religiosity based on behavior (church attendance), our results indicate that religiosity is a statistically significant predictor of responses in a number of ethical scenarios. In seven (...) of the eight vignettes for which religiosity is significant, the effect is negative, implying that it reduces the acceptability of ethically-charged scenarios. Completion of ethics or religion classes, however, was a significant predictor of ethical attitudes in only two of the 25 vignettes (and in the expected direction). We also find that males and younger respondents appear to be more accepting of the ethically-questionable vignettes. We conclude that factors outside of the educational system may be more influential in shaping responses to ethical vignettes than are ethics and religion courses. (shrink)

Recent high-profile corporate scandals are reminiscent of the corporate raider scandals of the 1980s, suggesting that ethical scandals may occur in waves. This article provides a framework for analysis of this question by suggesting that ethical attitudes may be cyclical about long-term secular trends. We provide some empirical evidence from previously published work for the existence of cycles as well as a potential mechanism for their propagation, namely widespread publicity about a particularly salient event, e.g., Enron. Further, we posit that (...) long-run secular trends would be affected through more deliberate, cognitive means, e.g., instruction in business ethics. We also discuss an important research implication, namely that traditional cross-sectional “book-end” studies surveying ethical attitudes at two different points in time may be unable to disentangle short-run cyclical movements from long-term secular trends. (shrink)

As a result of numerous, highly publicized, ethical breaches, firms and their agents are under ongoing scrutiny. In an attempt to improve both their image and their ethical performance, some firms have adopted ethical codes of conduct. Past research investigating the effects of ethical codes of conduct on behavior and ethical attitudes has yielded mixed results. In this study, we again take up the question of the effect of ethical codes on ethical attitudes and find strong evidence to suggest that (...) business professionals employed at firms with ethical codes of conduct are significantly less accepting of ethically questionable behavior toward most stakeholders. One notable exception relates to ethical actions toward customers. (shrink)

Kniga 1. Intonat︠s︡ionnai︠a︡ teorii︠a︡ Asafʹeva: na puti postizhenii︠a︡ khorovogo ispolnitelʹstva -- Kniga 2. Materialʹnai︠a︡ i dukhovnai︠a︡ substant︠s︡ii muzykalʹno-ispolnitelʹskogo iskusstva.

I’ll attempt to describe contemporary moral naturalism by an analysis of cognitivist and non-cognitivist theories, elucidating a normative dichotomy in current ethics. Although a recent model in the history of philosophy, post-humean moral naturalism has a myriad of different theories under its name. I’ll attempt to delineate a standard definition of the naturalistic perspective of morality to then divide cognitivist and non-cognitivist theories in order to better understand key points of their difference. This will uncover a normative dichotomy between theories (...) of action, purely descriptive, and of value, which focuses on prescriptiveness. (shrink)

Study of the social determinants of consciousness is one of the more timely problems of contemporary philosophy. It requires a complex study of various factors determining the social nature of human consciousness and the cultural-historical mediation of humankind's reflection of the world. Esthetics, which studies the phenomenon of esthetic consciousness, has a place among these scientific disciplines.

The name Nikolai Fedorovich Fedorov has entered the ranks of the most outstanding thinkers who are worthy representatives of Russian philosophy. However, we shall not forget that this has become obvious only in recent years in the homeland of this unique philosopher. The scandal created by the publication in 1982 of Fedorov's works in the series Filosofskoe nasledie [Philosophical Heritage] is still remembered. On instructions from above, publication of the works was followed by dismissals, investigations, and allegations about the resurrection, (...) under conditions of "developed socialism," of the works of a "religious-conservative utopian"; there was also an anti-Fedorov campaign in the press. True, enthusiastic investigators—philosophers, literary figures, and artists—did not cease their efforts either before or after this ill-starred scandal to study and publish the works of this "strange" thinker. But it should be said—and this is pointed out in the book under review here—that under conditions of unfree development of philosophical thought, Fedorov's ideas were sometimes distorted to better accord with official attitudes, to make them "acceptable" for publication under the circumstances of that time, as well as for the sake of adapting them for the propaganda of various unofficial ideas, such as "native soil" ideas. Both Fedorov's person and his works have been surrounded by legend. Paradoxical though it may seem, foreign students of the works of the Russian philosopher have had more favorable conditions to study his legacy and have written many articles and books about him. Among them, the dissertation by Michael Hagemeister, Nikolai Fedorov. Studies of His Life, Works, and Influence, published as a book in the series Marburg Studies in the History and Culture of Eastern Europe in 1989, occupies a worthy place. (shrink)

In the creep literature, time has often been elevated from its role as a means of ordering events to that of a fully fledged state variable. It is hoped that this paper will highlight the dangers of this approach and will illustrate the proper role of time in mathematical physics, emphasizing the important distinction between coordinate and state variables.