The public accounting industry’s voluntary code of conduct in the United States is the American Institute of CPA’s Code of Professional Conduct. Based on our analysis, we conclude that the accounting industry’s current code is limited in its ability to serve the public interest in three respects. Specifically, the code is input-based, requires no third-party attestation of compliance with the code, and contains no public reporting process of code compliance/noncompliance at the accounting firm level. We propose that the accounting profession (...) should reorient its largely input-based Code of Professional Conduct to include output-based performance measurements. We also conclude that third-party attestation of compliance with the profession’s code would help to promote compliance. Finally, we maintain that the accounting industry should initiate a public reporting process at the individual accounting firm level. Such a requirement would add a degree of public accountability as to whether a firm complies or fails to comply with the industry’s voluntary code of conduct. (shrink)

The public accounting industry's voluntary code of conduct in the United States is the American Institute of CPA's Code of Professional Conduct. Based on our analysis, we conclude that the accounting industry's current code is limited in its ability to serve the public interest in three respects. Specifically, the code is input-based, requires no third-party attestation of compliance with the code, and contains no public reporting process of code compliance/noncompliance at the accounting firm level. We propose that the accounting profession (...) should reorient its largely input-based Code of Professional Conduct to include output-based performance measurements. We also conclude that third-party attestation of compliance with the profession's code would help to promote compliance. Finally, we maintain that the accounting industry should initiate a public reporting process at the individual accounting firm level. Such a requirement would add a degree of public accountability as to whether a firm complies or fails to comply with the industry's voluntary code of conduct. (shrink)

This paper examines a number of questions about the degree to which the clinical practice of medicine is affected, if at all, by the legal systems in four countries: Chile, Germany, Japan and the United States. The focus on these four countries in four different regions of the world offers a unique perspective within which to examine medical treatment decisions made by patients and their proxies or surrogates, the potential role for universal written instruments such as advance directives, the cross-professional (...) tensions between clinical and legal concerns in very distinct cultures, and the degree to which legal activities can change or affect clinical realities in the context of these different political and health care systems. We have incorporated, whenever relevant, the insights of many disciplines, including the social sciences, in analyzing the existing interrelations between law and behavior in this specific context. Der Beitrag untersucht, inwieweit die klinische Praxis in vier Ländern mit unterschiedlichen Rechtssystemen und Berufskulturen durch Rechtsnormen oder das Verständnis von Recht beeinflußt wird. Es wird gefragt, welche Funktion rechtliche Interventionen bei der Veränderung von Verhaltensnormen in unterschiedlichen Gesundheitssystemen haben können. Folgende Themenbereiche werden diskutiert: Entscheidungen über die medizinische Behandlung, die von Patienten und ihren Angehörigen oder Stellvertretern getroffen werden; die mögliche Rolle umfassender schriftlicher Verfügungen wie z.B. der Patiententestamente ; die berufsübergreifenden Spannungen zwischen medizinischen und rechtlichen Belangen in sehr unterschiedlichen Kulturen; der Einfluß, den gesetzgeberische Aktivitäten im Kontext der verschiedenen politischen und Gesundheitssysteme auf die medizinische Wirklichkeit haben. Bei ihrer Analyse der in diesem Zusammenhang bestehenden Beziehungen im Verhältnis von Recht und Verhalten haben die Autoren die Erkenntnisse vieler Disziplinen unter Einschluß der Sozialwissenschaften, soweit sie als relevant erscheinen, in ihren Beitrag eingearbeitet. (shrink)

This study expands the application of deonance theory into organizations’ upper echelons by examining how CEOs imprinted with a sense of duty can influence managerial decision-making. We hypothesize an imprint of bounded autonomy, an ought-force that constrains their decision-making and understanding of behavioral freedom, influences duty-bound CEOs to self-report errors in past financial reporting. We test deonance theory propositions of instrumentality for behavioral expansion, namely loss avoidance and gain attainment, related to institutional ownership concentration and CEO equity ownership. We use (...) CEOs that are graduates of U.S. service academies as a proxy for duty-bound executives and find firms they lead are more likely to issue a financial restatement to correct a previous reporting error. This finding is robust to alternate explanations such as being error-prone, earnings management, auditor oversight, and risk behaviors. We also find evidence that deonance may be subject to behavioral expansion. The likelihood of issuing a restatement decreases as institutional ownership concentration and CEO equity ownership increases. This study shows imprinted deonance within the C-suite influences important organizational outcomes. (shrink)

Research on justice climate demonstrates a consistent effect on workgroup outcomes such as job satisfaction, commitment, and performance. However, little research considers how justice climate affects these outcomes and when the relationship is stronger or weaker. In an effort to extend the literature on justice climate, we draw on research on other types of organizational climate to suggest justice climate influences the fair behavior of coworkers. Specifically, we propose fair coworker behavior mediates the relationship between justice climate and outcomes. Further, (...) we examine the influence of workgroup structure on this mediated relationship. We examine these relationships in two studies and find support for the mediating effect of fair coworker behavior and the proposed moderated mediation model. Implications of these results for justice and climate research are considered. (shrink)

For several decades, higher education systems have undergone continuous waves of reform, driven by a combination of concerns about the changing labour needs of the economy, competition within the global-knowledge economy, and nationally competitive positioning strategies to enhance the performance of higher education systems. Yet, despite far-ranging international pressures, including the emergence of an international higher education market, enormous growth in cross-border student mobility, and pressures to achieve universities of world class standing, boost research productivity and impact, and compete in (...) global league tables, the suites of policy, policy designs and sector outcomes continue to be marked as much by hybridity as they are of similarity or convergence. This volume explores these complex governance outcomes from a theoretical and empirical comparative perspective, addressing those vectors precipitating change in the modalities and instruments of governance, and how they interface at the systemic and institutional levels, and across geographic regions. (shrink)

The relation between theory and practice is the object of a central debate in the history of science. In a recent contribution to the issue, L. E. Sandelands equates practice with G. Ryle's "knowing how" and theory with Ryle's "knowing that," arguing that practice and theory are incommensurate forms of knowing such that theory cannot be translated into practice. R. T. Craig took issue with Sandelands' position, pointing out that it reflects an academic approach removed from everyday social behavior in (...) which problem solving is always both practical and theoretical. The authors agree and take this blurring of the theory/practice dichotomy as a cue to deconstruct the conception of two ways of knowing. J. Shotter's concepts of "joint action" and "knowing from within" suggest a third type of knowing which develops between knowers in particular contexts or circumstances. This third way of knowing has important implications for psychological training and inquiry. 2012 APA, all rights reserved). (shrink)

This paper uses Paul Ricœur’s analyses of ideology to argue for the mitigation of the possibility of political evil within the political paradox. In explicating the paradox, Ricœur seeks to hold in tension two basic aspects of politics: its benefits and its propensity to evil. This tension, however, should not be viewed as representative of a dualism. The evil of politics notwithstanding, Ricœur encourages us to view the political order as a deeply important part of our shared existence. By thinking (...) past the distorting function of ideology to the legitimating and integrating functions that Ricœur calls more basic than distortion, a mode of thought that is often at the heart of political evil, ideology can be used to mitigate that very evil. Keywords: Ri cœur, “The Political Paradox,” Ideology, Political Violence, Justice. Résumé Cet article s’appuie sur les analyses ricœuriennes de l’idéologie dans le but de montrer que l’idéologie est susceptible de contribuer à une atténuation du mal politique inhérent au paradoxe politique. Dans son explicitation de ce paradoxe, Ricœur cherche à mettre en relation tensionnelle deux aspects fondamentaux de la politique: ses avantages et ses maux. Cependant, cette tension ne devrait pas être interprétée comme l’expression d’un dualisme. En dépit du mal inhérent au politique, Ricœur nous encourage à voir l’ordre politique comme une partie profondément importante de notre existence partagée. Si l’on régresse en-deçà de la fonction de distorsion de l’idéologie vers ses fonctions légitimantes et integratrices, c’est-à-dire vers ses fonctions les plus fondamentales, il apparaît en effet que l’idéologie, tout en étant souvent au cœur du mal politique, peut néanmoins être utilisée pour atténuer ce mal. Mots-clés: Ricœur, paradoxe politique, ideologie, violence politique, justice. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Reviewed by:Professional Sexual Ethics: A Holistic Ministry Approach ed. by Patricia Beattie Jung and Darryl W. StephensDolores L. ChristieProfessional Sexual Ethics: A Holistic Ministry Approach Edited by Patricia Beattie Jung and Darryl W. Stephens minneapolis: fortress press, 2013. 256 pp. $24.00.Sex is a powerful element in human life. It infects politics and power struggles, baby making, and the world of marketing. This book cuts across denominational lines (...) to address the impact of hot-button sexual issues on ministry. It presents a holistic approach, articulating honestly the sexual reality of the minister and the need to name and nurture it. Knowledge of the sexual self and of skills needed to deal adequately with sexual dilemmas in personal and professional relationships are essential to successful ministry.The book is made up of twenty essays and is divided into four sections. The first section, “Ethical Landscape of Ministry,” deals primarily with ministers themselves. It considers sexual wholeness, the murky area of exploitation, and boundaries in ministerial relationships. This portion of the book could serve as a valuable tutorial for novice ministers or as a refresher course for those [End Page 217] long in the ministerial tooth. The second section, “Sources of Wisdom,” considers inherited historical conclusions that influence how we think about sex, revisiting the usual suspects—Augustine and Aquinas—but also including contemporary insights from liberation and feminist thought. Culturally conditioned assumptions about marriage, gender variety, self-love and self-care, and the distinctions among friendship, love, and sex are explored. “Practices of Ministry,” the third section, covers everything from clergy dating to teaching sexual ethics in a congregational setting. The essays address such central issues as power, intimacy, and sexual feelings. One of the most interesting essays deals with the implications of sex for preaching; listeners in the pew may infer something entirely different from what preachers think they are communicating.Since most people involved in ministry have likely considered many of the aforementioned topics before reading this book, perhaps the most helpful part—even for experienced ministers—is the final section, “Pastoral Leadership.” Social media, online pornography, and the endurance of digital utterances have added a new dimension to sexual ethics in ministry. Moral lapses by congregational ministers have become an increasingly public problem.All of the essays are brief and to the point. “Thick” cases are used generously to illustrate delicate or even dangerous situations that might occur in the professional and personal lives of ministers. Each case is paired with good analysis and practical solutions, and sometimes a checklist to facilitate application of the authors’ thinking. Also offered are suggestions for personal reflection and discernment by the minister and principles or criteria for dealing with difficult issues. These include guidelines for dealing with adolescents and congregational education on sex. As a consistently taboo subject, it is refreshing to hear voices advocating for systematic sexual instruction for the local church. Each author includes a pertinent bibliography.It is difficult to review twenty essays adequately, particularly with the richness each offers. Which marvelous chocolate should I choose? The reader may decide to savor one at a time. Discussion questions demand reflection on the issues that touch the reader, like red wine to enhance the taste of each chocolate. This book teaches ethics in the best way—as a real life activity rather than a spectator sport—and there are only a few weaknesses. For some reason the book ends with an itemization of quoted scripture passages, which might have been more useful had connections been made to specific issues. And while the book affirms healthy sex and offers suggestions for dealing with sexual problems that ministers might encounter, it has little to say about the peculiar situation of celibate Catholic clergy. Nevertheless, this modest volume is a must read for both the novice minister and the seasoned practitioner. [End Page 218]Dolores L. ChristieJohn Carroll UniversityCopyright © 2016 Society of Christian Ethics... (shrink)

I claim that Mill has a theory of poetry which he uses to reconcile nineteenth century associationist psychology, the tendency of the intellect to dissolve associations, and the need for educated members of society to desire utilitarian ends. The heart of the argument is that Mill thinks reading poetry encourages us to feel the feelings of others, and thus to develop pleasurable associations with the pleasurable feelings of others and painful associations with the painful feelings of others. Once the associations (...) are developed, they are supported and maintained by our natural capacity for sympathy and by external elements in society, and provide motivation for the pursuit of utilitarian ends. Further, the additional support causes the associations to be strengthened to the extent that they come to be seen as ‘natural and necessary’, and as such are immune from the dissolving force of the intellect. (shrink)

Revenant sur les prémisses mêmes de la Cité nationale de l’Histoire de l’immigration , Nancy L. Green retrace la politique entourant le projet ainsi que le choix du bâtiment. Contestée depuis le début dans le fond comme dans la forme, la CNHI doit affronter le problème de ses origines et sa tentative de renverser la symbolique de la colonisation par une reconnaissance de l’immigration, elle-même sujette à des définitions multiples. Passant en revue différentes « options » dans la représentation des (...) immigrés au sein d’un musée d’immigration – une chronologie des vagues d’arrivées, une présentation par groupe ou des choix thématiques –, l’auteur s’interroge sur les tensions entre historiens et scénographes, entre art et histoire au sein du musée, ainsi que sur l’idée de procéder par thèmes, finalement retenue. Si cette approche permet de souligner les similitudes dans l’expérience migratoire, elle peut également en gommer les spécificités. La CNHI elle-même représente un moment spécifique dans la représentation des immigrés en France.From the beginning, the Cité nationale de l’Histoire de l’immigration project was plagued by both political and symbolic difficulties. Nancy L. Green discusses the choices made and the politics surrounding the choice of the building, a former colonial arts museum. How successful is the idea of using an old symbol of France’s hubris at the height of her colonial empire to highlight the historical irony of her former colonies arriving to live in France? In analysing the multiple meanings of immigration itself and the different “options” available to represent a history of immigration in France – a chronological view of successive waves of immigrants, displays highlighting different groups – Green discusses the tensions between researchers and exhibition designers, between art and history as modes of representation, and the idea of the thematic approach, which was the option eventually chosen. While this approach brings out similarities in experiences of migration, it can also detract from an understanding of specific circumstances. The CNHI itself reflects a specific moment in the representation of immigrants in French history. (shrink)

A weak form of intuitionistic set theory WST lacking the axiom of extensionality is introduced. While WST is too weak to support the derivation of the law of excluded middle from the axiom of choice, we show that beefing up WST with moderate extensionality principles or quotient sets enables the derivation to go through.

A standard objection to act utilitarian theories is that they are not helpful in deciding what it is morally permissible for us to do when we actually have to make a choice between alternatives. That is, such theories are worthless as decision procedures. A standard reply to this objection is that act utilitarian theories can be evaluated solely as theories about right-making characteristics and, when so evaluated, their inadequacy as decision procedures is irrelevant. Even if somewhat unappealing, this is an (...) effective reply to the standard objection. (shrink)

In a recent issue of Philosophy East and West Douglas Berger defends a new reading of Mūlamadhyamakakārikā XXIV : 18, arguing that most contemporary translators mistranslate the important term prajñaptir upādāya, misreading it as a compound indicating "dependent designation" or something of the sort, instead of taking it simply to mean "this notion, once acquired." He attributes this alleged error, pervasive in modern scholarship, to Candrakīrti, who, Berger correctly notes, argues for the interpretation he rejects.Berger's analysis, and the reading of (...) the text he suggests is grounded on that analysis, is insightful and fascinating, and certainly generates an understanding of Nāgārjuna's enterprise that is welcome .. (shrink)