Prior researches have highlighted challenges and variations arising from the requirements of research ethics committees and ethics governance systems across diverse research fields. This emphasizes the need to investigate how universities convey and implement research ethical practices. Research ethics plays a pivotal role in guiding the integration of ethical principles throughout all stages of research starting from its inception and planning to its completion and the dissemination of results. These practices encompass a range of considerations, reviews, guidelines, and processes aimed (...) at safeguarding the rights, dignity, health, safety, and privacy of research participants. Using the content analysis technique, this paper aims to analyse research ethical practices information on universities’ websites from three developed countries and developing countries respectively using the isomorphism conception. The findings suggest that the coercive, normative, and mimetic isomorphic pressures explain the research ethics governance practices. The ethical practices information was disclosed more on university websites of the developed countries. Suggestions to improve the university’s research ethics governance system for the post-COVID-19 era were provided in the paper. (shrink)

This paper aims to investigate the extent of anti-corruption reporting by ASEAN companies and examine whether coercive factors influence the level of disclosure. The authors adopt indicators from the Global Reporting Initiative version 4.0 to measure the extent of anti-corruption disclosures in 117 companies’ reports. Informed by a coercive isomorphism tenet drawn from the institutional theory, the authors propose that several institutional factors influence the extent of their voluntary disclosures. The findings reveal that a large degree of variability difference between (...) the average levels of anti-corruption disclosure in Thailand and the Philippines. The dependence on government tenders and foreign ownership are associated with the level of disclosure. Surprisingly, the United Nation Global Compact membership is not a significant determinant of anti-corruption reporting. This signifies that the membership in the international initiative does not correspond to individual company’s commitment to disclose anti-corruption information. In spite of significant efforts undertaken by global organizations to combat corruption, the level of anti-corruption disclosure is significantly different among the four countries under study. The disclosure of sensitive information such as the confirmed incidences of corruption cases requires careful consideration by the top management as it is subjected to legal implications and reputational risks. Thus, impression management can complement the coercive pressure in explaining the level of anti-corruption reporting. This study is among the first studies which explores the association between coercive factors and the level of anti-corruption disclosure in ASEAN region. (shrink)

Hegel’s Phenomenology of Spirit is typically read as a work that either rehabilitates the metaphysical tradition or argues for a new form of idealism centred on social normativity. In the following, I show that neither approach suffices. Not only does the metaphysical reading ignore how the Phenomenology demonstrates that human rationality can never adequately capture ultimate reality because ultimate reality itself has a moment of brute facticity that resists explanation, which prevents us from taking it as a logically self-contained, self-justifying (...) metaphysical zone traditionally known as ‘substance,’ but it also ignores how the Phenomenology equally demonstrates that human rationality creates a historically self-unfolding universe of meaning that is, because it displays a rational systematicity and consistency unlike anything else in the world, the closest thing we have to substance, but which, given its freedom, is more correctly called ‘subject.’ Consequently, while the non-metaphysical reading rightly recognizes that the Phenomenology develops a radically innovative account of intersubjectivity, it neglects how the social theory that it develops comes fully equipped with various metaphysical commitments concerning nature, spirit, and the relationship between them without which this theory would be unintelligible. (shrink)

I would like to begin by thanking all the contributors to this symposium, especially Yvonne Chiu, who organized a book conference at the University of Hong Kong and edited this symposium. I am very grateful to the contributors for their thoughtful and challenging comments, from which I have learned a great deal. Within the limited space of this article, I regret that I am not able to address fully or adequately all the issues raised by the contributors. I thank Sungmoon (...) Kim for raising challenging questions about some of the central claims in my book. One of these is that the early Confucian conception of political authority consists of two elements: An authority’s rationale is to protect and... (shrink)