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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

During the seventeenth century the major cognitive faculties--sense, imagination, memory, and understanding or intellect--became the central focus of argument in metaphysics and epistemology to an extent not seen before. The theory of the intellect, long an important auxiliary to metaphysics, became the focus of metaphysical dispute, especially over the scope and powers of the intellect and the existence of a `pure' intellect. Rationalist metaphysicians such as Descartes, Spinoza, and Malebranche claimed that intellectual knowledge, gained independently of the senses, provides the (...) framework for constructing a new theory of nature. Other writers, including Hobbes and the early Gassendi, denied the existence of a distinct intellectual faculty, and so challenged the metaphysicians' abilities directly to perceive the essences of substances. The theory of the senses, which had long been a part of philosophical discussion, took on a new urgency, for adherents of the new corpuscularian philosophy needed to replace the dominant Aristotelian theory of real sensory qualities and sensible species. The revival of skepticism and a renewed interest in method also brought the faculties into prominence, for skeptical challenges typically were directed toward the faculties of sense and understanding, and the theory of method was conceived as providing instructions for the proper use of one's cognitive equipment. The theory of the faculties, then, is an important key to theories of knowledge in the seventeenth century. Indeed, rather than speaking of seventeenth century epistemology, it would be less anachronistic and more informative to speak of theories of cognition. The familiar (and over-stated) point that epistemology became fundamental to metaphysics during that century can then be restated as the point that the theory of faculties became central in metaphysical dispute. (shrink)

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

The late 20th century saw a remarkable flourishing of philosophy in France. The work of French philosophers is wide ranging, historically informed, often reaching out beyond the boundaries of philosophy; they are public intellectuals, taken seriously as contributors to debates outside the academy. Gary Gutting tells the story of the development of a distinctively French philosophy in the last four decades of the 20th century. His aim is to arrive at an account of what it was to 'do philosophy' (...) in France, what this sort of philosophizing was able to achieve, and how it differs from the analytic philosophy dominant in Anglophone countries. -/- His initial focus is on the three most important philosophers who came to prominence in the 1960s: Michel Foucault, Gilles Deleuze, and Jacques Derrida. He sets out the educational and cultural context of their work, as a basis for a detailed treatment of how they formulated and began to carry out their philosophical projects in the 1960s and 1970s. He gives a fresh assessment of their responses to the key influences of Hegel and Heidegger, and the fraught relationship of the new generation to their father-figure Sartre. He concludes that Foucault, Derrida, and Deleuze can all be seen as developing their fundamental philosophical stances out of distinctive readings of Nietzsche. The second part of the book considers topics and philosophers that became prominent in the 1980s and 1990s, such as the revival of ethics in Levinas, Derrida, and Foucault, the return to phenomenology and its use to revive religious experience as a philosophical topic, and Alain Badiou's new ontology of the event. Finally Gutting brings to the fore the meta-philosophical theme of the book, that French philosophy since the 1960s has been primarily concerned with thinking the impossible. (shrink)

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

"An essential overview of an important intellectual movement, Logical Empiricism in North America offers the first significant, sustained, and multidisciplinary attempt to understand the intellectual, cultural, and political dimensions of ...

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

" The essays, mostly commissioned by the editor, explore the presuppositions and consequences of arguing for the importance of the author's intentions in the ...

This book offers a detailed look at Guattari's working methods in transdisciplinary experimentation from the time of his youth to his final years.His youthful adventures in the post-war Youth Hostels movement, decisive contact with institutional pedgagogy and the mentor figures of Fernand Oury and his brother Jean, give rise to an extraordinary penchant for organizational innovation in his life at Clinique de La Borde in Cour-Cheverny, France, and collective forms of expression manifested in publishing ventures and diverse collaborative research formations.Guattari's (...) highly original and hitherto neglected theories of a-signifyng semiotics and minor cinema are explored in depth with reference to the political goals of the critique of infoculture and the molecular revolutionary tendencies that are released in the search for a people to come.Guttari's engagement with eco-politics and art practices displays his originality as a political thinker and is firmly grounded on his exporation of how subjectivity is produced inlate capitalism.Guattari's ground-breaking conception of transversal politics is fully explored in relation to Michel Foucault's sense of the concept and its role in global political theory. (shrink)

Drug companies are moving their research from academic medical centers to physicians’ private offices. The shift brings in more subjects, and could mean faster and better results. It also changes the physician's relationship to patients, dangles monetary lures in front of physicians, and could produce subjects who don't understand what they're participating in and results that are unreliable.

John Locke's Essay Concerning Human Understanding is among the most important books in philosophy ever written. It is a difficult work dealing with many themes, including the origin of ideas; the extent and limits of human knowledge; the philosophy of perception; and religion and morality. This volume focuses on the last two topics and provides a clear and insightful survey of these overlooked aspects of Locke's best-known work. Four eminent Locke scholars present authoritative discussions of Locke's view on the ethics (...) of belief, personal identity, free will and moral theory. (shrink)

This volume presents readings in philosophy from around the world and across history, from the Buddha to bell hooks, organized around traditional Anglo-European philosophical themes such as freedom and the existence of God. An introductory section discusses the nature of philosophy and gives advice on reading philosophical texts, and introductions to selections provide background and questions for thought.

Scrap yard challenge : junkyard wars -- Freedom, origination, and irony -- Mimesis and cruelty -- Improvisation, origination, re-novation -- Conclusion : improvisation, thinking, writing.

Gary L. Cesarz - Spinoza's Book of Life: Freedom and Redemption in the Ethics - Journal of the History of Philosophy 43:3 Journal of the History of Philosophy 43.3 361-362 Steven B. Smith. Spinoza's Book of Life: Freedom and Redemption in the Ethics. New Haven: Yale University Press, 2003. Pp. xxvi + 230. Cloth, $35.00. Smith's well-crafted narrative contributes substantially to revealing the moral and political intentions "at the core" of the Ethics . Its focus is the role and (...) possibility of freedom in Spinoza's metaphysics, based on Smith's thesis that a version of teleological eudaemonism and democratic politics are the principal themes of the Ethics. Indeed, Smith considers the Ethics a "founding document of . . . democratic individualism" . He places Spinoza in his Enlightenment context, building on known.. (shrink)

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

These are the questions that Gary H. Stahl addresses in this original and provocative work.

Since the 1970s Gary Watson has published a series of brilliant and highly influential essays on human action, examining such questions as: in what ways are we free and not free, rational and irrational, responsible or not for what we do? Moral philosophers and philosophers of action will welcome this collection, representing one of the most important bodies of work in the field.

If the practice of maternal‐fetal medicine sometimes results in abortion, can a physician strongly opposed to abortion maintain his own integrity and still practice in this field?

Environmental ethics consists of a set of competing theories about whether human actions and attitudes to nature are morally right or wrong. Ecocentrists are holists whose theory locates the primary site of value in biological communities or ecosystems and who tend to regard actions interfering with the progress of an ecosystem toward its mature equilibrium state as prima facie wrong. I suggest that this form of ecocentrism may be built on a questionable scientific foundation, organismic ecology, and that a better (...) scientific foundation for environmental ethics may be found in individualistic neo-Darwinian population biology. However, the latter approach probably requires a corresponding shift away from ethical holism and toward approaches locating value primarily in individuals. I call such environmental ethicists ‘extensionists’ and briefly outline an extensionist environmental ethic. (shrink)

A prominent and respected philosopher of animal rights law and ethical theory, Gary L. Francione is known for his criticism of animal welfare laws and regulations, his abolitionist theory of animal rights, and his promotion of veganism and nonviolence as the baseline principles of the abolitionist movement. In this collection, Francione advances the most radical theory of animal rights to date. Unlike Peter Singer, Francione maintains that we cannot morally justify using animals under any circumstances, and unlike Tom Regan, (...) Francione's theory applies to all sentient beings, not only to those who have more sophisticated cognitive abilities. (shrink)

A prominent and respected philosopher of animal rights law and ethical theory, Gary L. Francione is known for his criticism of animal welfare laws and regulations, his abolitionist theory of animal rights, and his promotion of veganism and nonviolence as the baseline principles of the abolitionist movement. In this collection, Francione advances the most radical theory of animal rights to date. Unlike Peter Singer, Francione maintains that we cannot morally justify using animals under any circumstances, and unlike Tom Regan, (...) Francione's theory applies to all sentient beings, not only to those who have more sophisticated cognitive abilities. (shrink)

Gary L. Francione is a law professor and leading philosopher of animal rights theory. Robert Garner is a political theorist specializing in the philosophy and politics of animal protection. Francione maintains that we have no moral justification for using nonhumans and argues that because animals are property—or economic commodities—laws or industry practices requiring "humane" treatment will, as a general matter, fail to provide any meaningful level of protection. Garner favors a version of animal rights that focuses on eliminating animal (...) suffering and adopts a protectionist approach, maintaining that although the traditional animal-welfare ethic is philosophically flawed, it can contribute strategically to the achievement of animal-rights ends. As they spar, Francione and Garner deconstruct the animal protection movement in the United States, the United Kingdom, Europe, and elsewhere, discussing the practices of such organizations as PETA, which joins with McDonald's and other animal users to "improve" the slaughter of animals. They also examine American and European laws and campaigns from both the rights and welfare perspectives, identifying weaknesses and strengths that give shape to future legislation and action. (shrink)