This study aims to examine the ethical decision-making model proposed by Schwartz, where we consider the factors of non-rationality and aspects that affect ethical judgments of auditors to make the decision to blow the whistle. In this paper, we argue that the intention of whistleblowing depends on ethical awareness and ethical judgment as well as there is a mediation–moderation due to emotion and perceived moral intensity of auditors. Data were collected using an online survey with 162 external auditors who worked (...) on audit firms in Indonesia as well as 173 internal auditors working in the manufacturing and financial services. The result of multigroup analysis shows that emotion can mediate the relationship between EAW and EJW. The nature of this relationship is more complex and then tested by adding moderating variables using consistent partial least squares approach. We found that EMT and PMI can improve the relationship between ethical judgments and whistleblowing intentions. These findings indicate that internal auditors are more likely to blow the whistle than external auditors; and reporting wrongdoing internally and anonymously are the preferred way of professional accountants to blow the whistle in Indonesia. (shrink)
This work empirically tests the concept of the ‘whistleblowing triangle,’ which is modeled on the three factors encapsulated by the fraud triangle, in the Indonesian context. Anchored in the proposition of an original research framework on the whistleblowing triangle and derived hypotheses, this work aims to expand the body of knowledge on this topic by providing empirical evidence. The sample used is taken from audit firms affiliated with both the big 4 and non-big 4 companies operating in Indonesia. The results (...) of analysis using the PLS-PM method found a significant relationship between the components of the whistleblowing triangle and the intention of blowing the whistle. We found that financial incentives are the most significant predictor of auditors’ intention to blow the whistle in Indonesia. Other components, such as opportunity and rationalization, also play an important role in supporting auditors’ intention to blow the whistle. Our findings also suggest that related pressures are the top priority for audit firms in Indonesia to consider in increasing whistleblowing intention. We expand the previous literature on whistleblowing which has been derived from the components of the fraud triangle :28–56, 2016; Smaili and Arroyo in J Bus Ethics, https://doi.org/10.1007/s10551-017-3663-7, 2017) by adding empirical evidence. (shrink)
Whistleblowers who need to decide whether or not they should report wrongdoing usually experience several anxieties and pressures before making a final decision. As whistleblowers continue to attract the attention of a wide range of stakeholders, more research is necessary to understand the effects of the perceived seriousness of threats and perceived seriousness of wrongdoing, as well as the effect of the rationalization process on the intention to blow the whistle. We make the original proposal that the rationalization process can (...) affect how PST and PSW trigger whistleblowing intentions. We tested our model using employees of tax offices operating in an emerging economy. We suggest several research findings, which can be summarized as follows: PST reduces individuals’ intention to blow the whistle. That is, the greater the threat perceived by whistleblowers, the higher the likelihood they will choose to remain silent; we find evidence of a positive relationship between PSW and whistleblowing intention, whereby PSW increases individuals’ intention to blow the whistle. That is, the more serious the wrongdoing perceived by potential whistleblowers, the more likely they are to choose to blow the whistle; and we find evidence of the important role of rationalization in moderating the relationships between PST, PSW, and whistleblowing intention. The implications of these findings for business ethics scholars, managers, and end-users interested in whistleblowing are also presented. (shrink)
In his novel The Perfect Crime , Jean Baudrillard interprets the excesses of rationality and the modernity that leads to the assasination of humanity. He presents us with what he calls the history of a crime. This work by Baudrillard is an excellent reference which leads us to a sad reality: th..
El pensamiento mítico de los pueblos indígenas muestra una postura filosófica ante la vida basada en el respeto a la misma y en la armonía con la sacralidad de la naturaleza como particularidad específica de su conciencia mítica. Esta concepción resguarda una ética de la vida particular de estos pueblos, en quienes la naturaleza es divinizada y juega un rol principal. En el pensamiento racional occidental la naturaleza es vista como objeto, y sometida a una explotación similar a la de (...) los humanos en desventaja. Pero el pensamiento mítico aporta una matriz conservacionista vital para una Ética Ecológica que descanse en el respeto a la vida y a la naturaleza. (shrink)
Con esta ponencia se analizan y discuten algunas formas de desarrollo de la inteligencia social considerada como expresión de un nuevo contexto simbólico de prácticas culturales que reúnen diversos ejercicios colectivos de comunicación. Se hace énfasis en los espacios y relaciones que se estructuran y proyectan en torno al aprendizaje que se produce a través de las redes virtuales. Se intenta comprender y analizar lo que supone aprender con los otros y desde el otro bajo nuevos modos libres, espontáneos e (...) intencionales de creación de redes inteligentes en el marco de la información y comunicación que supone el ciberespacio. Se discuten diversas tendencias en la creación de nuevos entornos de aprendizaje e inteligencia social. (shrink)
O Programa Um Computador por Aluno (PROUCA) do governo federal brasileiro distribui laptops educacionais nas escolas da rede pública. O objetivo deste artigo é apresentar as mudanças que ocorreram a partir da inserção dos laptops educacionais nas escolas públicas do interior do Nordeste brasileiro, especificamente no Estado de Pernambuco, em cidades caraterizadas por baixos indicadores sociais e econômicos, que revelaram resultados interessantes, ultrapassando a proposta de inclusão digital e inovação pedagógica previstos no PROUCA. A metologia utilizada foi a de pesquisa-ação, (...) realizada durante o período de implementação do referido programa nas cidades de Caetés e Vitória de Santo Antão, localizadas no interior de Pernambuco, na perspectiva dos Estudos Culturais. Os resultados indicam que a inserção dos laptops educacionais em locais com baixos indicadores econômicos, sociais e educacionais promovem mudanças na cultura local e nas formas de se relacionar e aprender. (shrink)
In this interview, poet, playwright and human rights activist, Sonia Sanchez, offers rare commentary on her creative process and her life as an artist-activist. Sanchez discusses her childhood in Alabama and the influence of her father and her grandmother in her work. She talks about her dissatisfactions with organized religion, the meaning of spirituality in her life, and the challenge of living a principled life. Sanchez also describes her encounter with Malcolm X, her experience in the Nation of Islam and (...) gender tensions in the Black Arts Movement. Finally, Prof. Sanchez offers advice to young hip hop artists and explains her creative process as a writer. (shrink)
This article analyzes a panel of 550 international firms, for the period 2004 to 2010, to compare the role of female directors in family and non-family firms in promoting responsible practices. Many studies have associated the presence of women on the board with a higher degree of socially responsible commitment. However, we found that this is much less so in family firms than in non-family firms. In family firms, corporate social responsibility commitment does not vary significantly with the presence of (...) female directors, as the latter tend to behave in accordance with the family orientation toward CSR. This orientation depends on the stakeholders being addressed, with greater social responsibility shown toward external stakeholders than internal ones. (shrink)
BackgroundInformed consent is a key element of ethical clinical research. Addicted population may be at risk for impaired consent capacity. However, very little research has focused on their comprehension of consent forms. The aim of this study is to assess the capacity of addicted individuals to provide consent to research.Methods53 subjects with DSM-5 diagnoses of a Substance Use Disorder and 50 non psychiatric comparison subjects participated in the survey from December 2014 to March 2015. This cross-sectional study was carried out (...) at a community-based Outpatient Treatment Center and at an urban-located Health Centre in Spain. A binary judgment of capacity/incapacity was made guided by the MacArthur Competence Assessment Tool for Clinical Research and a clinical interview. Demographics and clinical characteristics were assessed by cases notes and the Mini-Mental State Examination, the Global Assessment Functional Scale and the Clinical Global Impression Scale.ResultsNPCs performed the best on the MacCAT–CR, and patients with SUD had the worst performance, particularly on the Understanding and Appreciation subscales. 32.7 % SUD people lacked research-related decisional capacity. There were no statistically significant differences between the groups in terms of capacity to consent to research.ConclusionsThe findings of our study provide evidence that a large proportion of individuals with SUD had decisional capacity for consent to research. It is therefore inappropriate to draw conclusions about capacity to make research decisions on the basis of a SUD diagnosis. In the absence of advanced cognitive impairment, acute withdrawal or intoxication, we should assume that addicted persons possess decision-making capacity. Thus, the view that people with SUD would ipso facto lose decision-making power for research consent is flawed and stigmatizing. (shrink)
las severas criticas a la iglesia expresadas en el Speculum uite humane por Rodrigo Sanchez de arevalo, encaminadas quizas a una reforma interna de la institucion, fueron interpretadas, sin duda contra la voluntad del autor, como precedentes del luteranismo en Europa.
La obra más popular de Francisco Sánchez, Quod nihil scitur (1581), transmite un pensamiento completamente escéptico. No obstante, otros escritos como Carmen de Corneta anni MDLXXVII (1578), nos ofrecen diversas ideas de cómo consideraba Sánchez que era posible el conocimiento científico como, por ejemplo, su pensamiento sobre las relaciones causales entre objetos naturales.
In this essay a quick review of the bibliography of the Mexican-Spanish philosopher Adolfo Sanchez Vasquez is made, and the characteristics of his philosophical evolution are analyzed, which since 1965 implies a rupture with the official thesis of Soviet Marxism through out his books, The aesthet..
The most popular work of Francisco Sánchez, Quo nihil scitur (1581), transmits an absolutely sceptic thought. However, other writings like Carmen de Cometa anni M.D.LXXVII (1578), offer us different ideas about how Sánchez considers possible the scientific knowledge like, for example, his idea about the casual relations between natural objects.
In a problematic relationship with the noted continuity between Port-Royal’s Grammar and Francisco Sánchez’s Minerva, and with both regarding the recent developments in Linguistics, this essay tries to go into detail about the differences between these approaches, and specially about the relations between grammar and thought in Sánchez and Port Royal’s works.
El presente trabajo analiza los relatos de Matilde Sánchez “Amsterdam, ‘79” y “Berlín, ‘86”, crónicas de viajes iniciáticos incluidos en La canción de las ciudades. En ambos casos, la protagonista y narradora nos presenta el viaje como un experimento sobre la propia subjetividad, consistente en la inmersión y exposición del cuerpo propio y la lengua materna a una proliferación de signos urbanos extraños, habitando y habituándose a aquellas ciudades. Se propone aquí pensar dichas crónicas a partir de los conceptos (...) deleuzianos de aprendizaje, percepto y afecto, y adentrarse en la composición de la canción en cuestión como una operación que involucra una temporalidad triple. El aprendizaje perceptivo, afectivo y lingüístico de los viajes remite a un pasado de la expectativa y a un futuro de la escritura, y los signos aprendidos se constituyen en notas de la canción de las ciudades solo en la resonancia entre los tres momentos. (shrink)
This essay crystallizes some thoughts as to the effects of modern rationalism. We begin with the conception of science in its beginnings as philosophical thought linked to reason, and to the logos of a divine character. This concept was linked to a search centered on what was intelligible, and..