Accounting professionals play an important role in the generation and auditing of financial statements and, given their understanding of business processes, may be relied upon in the development of organizations’ ethical infrastructures (i.e., the formal aspects of an organization’s ethical environment that are explicitly under the control of the organization). Thus, understanding and improving the work environments of accounting professionals is crucial to improving organizational ethical culture and reducing fraud. In this study, we extend prior research that documents the prevalence (...) of ethical infrastructure programs by assessing how accounting professionals, a key employee group, perceive their organizations’ ethical infrastructures. In addition, we examine whether perceptions of the effectiveness of the ethical infrastructure and professional autonomy influence accountants’ ethical judgments. Based on the responses of 378 CPAs in the United States, we find the perceived state of the ethical infrastructure across accounting work environments—both public accounting firms and other organization types—is relatively strong. However, of the five ethical infrastructure components we examine (i.e., ethics code, ethics training, ethics-based punishments and incentives, ethics reporting system, and ethics review system), only 35% of respondents indicate that their organizations have more than three of these components. Importantly, we find that perceived ethical infrastructure effectiveness and professional autonomy influence both perceptions of the ethical culture and the ethical judgments of accounting professionals. We also contribute to practice by highlighting opportunities for improvement in ethics training formats, ethics-based incentives, and ethics review systems. (shrink)

The purpose of this study is to explore with more rigor and detail the role of social norms in tax compliance. This study draws on Cialdini and Trost’s (The Handbook of Social Psychology: Oxford University Press, Boston, MA, 1998) taxonomy of social norms to investigate with more specificity this potentially decisive (Alm and McKee, Managerial and Decision Economics, 19:259–275, 1998) influence on tax compliance. We test our research hypotheses regarding the direct and indirect influences of social norms using a hypothetical (...) compliance scenario with 174 experienced taxpayers as participants. Factor analysis of the social norm questions successfully identified four distinct social norm constructs, in line with Cialdini and Trost (1998). Results of the path analysis show that individuals’ standards for behavior/ethical beliefs (personal norms) as well as the expectations of close others (subjective norms) directly influence tax compliance decisions, whereas general societal expectations (injunctive norms) and other individuals’ actual behavior (descriptive norms) have an indirect influence. This shows that social norms have important direct as well as indirect influences on tax compliance behavior. We also investigate a number of attitudinal variables that may be related to social norms and taxpayer compliance. The results of this study further clarify the important role that social norms have with regard to taxpayers’ compliance behavior. (shrink)

This article examines perceptions of tax partners and non-partner tax practitioners regarding their CPA firms’ ethical environment, as well as experiences with ethical dilemmas. Prior research emphasizes the importance of executive leadership in creating an ethical climate (e.g., Weaver et al., Acad Manage Rev 42(1):41–57, 1999; Trevino et al., Hum Relat 56(1):5–37, 2003; Schminke et al., Organ Dyn 36(2):171–186, 2007). Thus, it is important to consider whether firm partners and other employees have congruent perceptions and experiences. Based on the responses (...) of 144 tax practitioners employed at CPA firms, the results show that tax partners rate the ethical environment of their firms as stronger than non-partner tax practitioners, particularly among those who describe a self-identified ethical dilemma. Tax partners also report having encountered more of the common examples of researcher-provided ethical dilemmas than non-partner tax practitioners, although non-partners perceive that certain ethical dilemmas occur at a higher rate than partners do. Overall, this study provides evidence of a disconnect between tax partners and non-partner tax practitioners with respect to perceptions of organizational ethics. Suggestions for potential remedies are offered. (shrink)

Tax compliance is a concern to governments around the world. Prior research (Alm, J. and I. Sanchez: 1995, KYKLOS 48, 3–19) has attributed unexplained inter-country differences in compliance rates to differences in social norms. Economics researchers studying tax compliance in the United States (U.S.) (see for example J. Andreoni et al.: 1998, Journal of Economic Literature 36, 818–860) have called for more attention to social (as opposed to economic) influences on tax compliance. In this study, we extend this prior research (...) by explicitly examining the role of social norms [Cialdini, R. and M. Trost: 1998, The Handbook of Social Psychology (Oxford University Press, New York)] on tax compliance in three different countries. We test our research hypotheses using a hypothetical compliance scenario, which was administered in Australia, Singapore, and the U.S. There were differences in compliance rates and social norms among the three countries. Factor analysis of the social norm questions identified three distinct social norm constructs. Two of these factors were significant in explaining tax compliance behavior. The first and most influential factor was taxpayers’ own personal moral beliefs, along with the beliefs of those close to them (e.g., friends and important others). The second significant factor represented societal views of proper behavior. We conclude that social norms help to explain tax compliance intentions and why tax compliance rates are higher than would be predicted by strictly economic models. (shrink)

A public accounting firm’s ethical environment has an important role in encouraging ethical behavior, but prior research has shown that firm leaders perceive the ethical environment of their firms to be stronger than do non-leaders : 637–654, 2010). This study draws on several research streams in management to investigate the reasons behind this discrepancy. Our online questionnaire was completed by 139 accounting professionals. We find that when non-leader accounting professionals believe that they have a meaningful role in shaping and maintaining (...) the ethical environment and/or have strong organizational fit with the accounting firm, they are more likely to perceive the ethical environment as strong and to perceive it similarly to firm leaders. That is, differences in leaders’ and non-leaders’ perceptions of the ethical environment are mediated by non-leaders’ perceptions of their role in participating in shaping and maintaining the ethical environment of their firms. Further, we find that among firm leaders, a stronger public interest orientation and a higher frequency of receiving mentoring are both associated with stronger perceptions of the ethical environment. Overall, our study is one of the first to directly test potential explanations for why firm leaders and non-leaders can have disparate views of a firm’s ethical environment. In addition, these findings provide practical feedback to practitioners on actions they can take to improve perceptions of their firms’ ethical environment. (shrink)

Individuals are increasingly switching from hiring tax professionals to prepare their tax returns to self-filing with tax software, yet there is little research about how interacting with tax software influences compliance decisions. Using an experiment, we examine the effect of preparation method, tax software versus tax professional, on willingness to lie. Results from a structural equation model based on data collected from 211 actual taxpayers confirm the hypotheses and show individuals are more willing to lie to tax software than a (...) human tax professional. Our results also suggest this effect is jointly mediated by perceptions of social presence and the perceived detectability of the lie. Beyond the practical implications for tax enforcement, our findings broadly contribute to accounting and other literatures by examining the theoretical mechanisms that explain why individuals interact differently with computers versus humans. We also extend prior research on interactions between humans and computers by examining economically motivated lies. (shrink)

This essay argues that Carl Schmitt’s postwar writings offer an original critique of biotechnology and utopian thinking. Examining the classics of utopian literature from Plato to Thomas More and Aldous Huxley, Schmitt illustrates the rise of utopianism that aims to transform human nature and even produce an artificial “human-machine.” Schmitt discovers a counterimage to the emerging era of biotechnology from a katechontic form of Christianity and maintains that human beings must recognize their shared humanity in God, warning (...) us that without a realm of transcendence, the enemy no longer offers an existential mirror but begins to incarnate foreign values, which must be destroyed completely. By comparing Schmitt with Michel Foucault and Donna Haraway, it is also argued that Schmitt’s thinking unlocks a novel path to exploring the meaning and histories of biopolitics and posthumanism. From a Schmittian perspective, Foucault’s depiction of biopolitics appears as a mere prelude to the coming age of biotechnology that will lead us into a posthuman era. Demonstrating interesting contrasts with Haraway’s utopian vision of the cyborg, it is maintained that Schmitt’s thinking offers a distinctively conservative-Christian critique of posthumanism. (shrink)

Mental time travel is defined as projecting the self into the past and the future. Despite growing evidence of the similarities of remembering past and imagining future events, dominant theories conceive of these as distinct capacities. I propose that memory and imagination are fundamentally the same process – constructive episodic simulation – and demonstrate that the ‘simulation system’ meets the three criteria of a neurocognitive system. Irrespective of whether one is remembering or imagining, the simulation system: acts on the same (...) information, drawing on elements of experience ranging from fine-grained perceptual details to coarser-grained conceptual information and schemas about the world; is governed by the same rules of operation, including associative processes that facilitate construction of a schematic scaffold, the event representation itself, and the dynamic interplay between the two ; and is subserved by the same brain system. I also propose that by forming associations between schemas, the simulation system constructs multi-dimensional cognitive spaces, within which any given simulation is mapped by the hippocampus. Finally, I suggest that simulation is a general capacity that underpins other domains of cognition, such as the perception of ongoing experience. This proposal has some important implications for the construct of ‘MTT’, suggesting that ‘time’ and ‘travel’ may not be defining, or even essential, features. Rather, it is the ‘mental’ rendering of experience that is the most fundamental function of this domain-general simulation system enabling humans to re-experience the past, pre-experience the future, and also comprehend the complexities of the present. (shrink)

This essay argues that Carl Schmitt’s postwar writings offer an original critique of biotechnology and utopian thinking. Examining the classics of utopian literature from Plato to Thomas More and Aldous Huxley, Schmitt illustrates the rise of utopianism that aims to transform human nature and even produce an artificial “human-machine.” Schmitt discovers a counterimage to the emerging era of biotechnology from a katechontic form of Christianity and maintains that human beings must recognize their shared humanity in God, warning (...) us that without a realm of transcendence, the enemy no longer offers an existential mirror but begins to incarnate foreign values, which must be destroyed completely. By comparing Schmitt with Michel Foucault and Donna Haraway, it is also argued that Schmitt’s thinking unlocks a novel path to exploring the meaning and histories of biopolitics and posthumanism. From a Schmittian perspective, Foucault’s depiction of biopolitics appears as a mere prelude to the coming age of biotechnology that will lead us into a posthuman era. Demonstrating interesting contrasts with Haraway’s utopian vision of the cyborg, it is maintained that Schmitt’s thinking offers a distinctively conservative-Christian critique of posthumanism. (shrink)

A popular principle about grounding, “Internality”, says that if A grounds B, then necessarily, if A and B obtain, then A grounds B. I argue that Internality is false. Its falsity reveals a distinctive, new kind of explanation, which I call “ennobling”. Its falsity also entails that every previously proposed theory of what grounds grounding facts is false. I construct a new theory.

Acclaimed theorist and social scientist Donna Jeanne Haraway uses the work of pioneering developmental biologists Ross G. Harrison, Joseph Needham, and Paul Weiss as a springboard for a discussion about a shift in developmental biology from a vitalism-mechanism framework to organicism. The book deftly interweaves Thomas Kuhn's concept of paradigm change into this wide-ranging analysis, emphasizing the role of model, analogy, and metaphor in the paradigm and arguing that any truly useful theoretical system in biology must have a central (...) metaphor. (shrink)

This study examines the impact of a social desirability response bias as a personality characteristic (self-deception and impression management) and as an item characteristic (perceived desirability of the behavior) on self-reported ethical conduct. Findings from a sample of college students revealed that self-reported ethical conduct is associated with both personality and item characteristics, with perceived desirability of behavior having the greatest influence on self-reported conduct. Implications for research in business ethics are drawn, and suggestions are offered for reducing the effects (...) of a socially desirable response bias. (shrink)

Why do we so often care about the outcomes of games when nothing is at stake? There is a paradox here, much like the paradox of fiction, which concerns why we care about the fates and threats of merely fictional beings. I argue that the paradox threatens to overturn a great deal of what philosophers have thought about caring, severing its connection to value and undermining its moral weight. I defend a solution to the paradox that draws on Kendall Walton's (...) solution to the paradox of fiction, developing his idea that it be extended to games. The solution takes games to involve make‐believe: in particular, players and spectators make‐believe that the outcome of the game matters. I also explore how the phenomenon extends beyond games. And I explore some moral implications: in particular, my view preserves the idea that we have reason not to impede others in their pursuit of what they care about. (shrink)

One of the most significant political philosophers of the twentieth century, Carl Schmitt is a deeply controversial figure who has been labeled both Nazi sympathizer and modern-day Thomas Hobbes. First published in 1938, The Leviathan in the State Theory of Thomas Hobbes used the Enlightenment philosopher’s enduring symbol of the protective Leviathan to address the nature of modern statehood. A work that predicted the demise of the Third Reich and that still holds relevance in today’s security-obsessed society, this volume (...) will be essential reading for students and scholars of political science. “Carl Schmitt is surely the most controversial German political and legal philosopher of this century. . . . We deal with Schmitt, against all odds, because history stubbornly persists in proving many of his tenets right.”— Perspectives on Political Science “[A] significant contribution. . . . The relation between Hobbes and Schmitt is one of the most important questions surrounding Schmitt: it includes a distinct, though occasionally vacillating, personal identification as well as an association of ideas.”— Telos. (shrink)

“When Species Meet is a breathtaking meditation on the intersection between humankind and dog, philosophy and science, and macro and micro cultures.” —Cameron Woo, Publisher of Bark magazine In 2006, about 69 million U.S. households had pets, giving homes to around 73.9 million dogs, 90.5 million cats, and 16.6 million birds, and spending over $38 billion dollars on companion animals. As never before in history, our pets are truly members of the family. But the notion of “companion species”—knotted from human (...) beings, animals and other organisms, landscapes, and technologies—includes much more than “companion animals.” In When Species Meet, Donna J. Haraway digs into this larger phenomenon to contemplate the interactions of humans with many kinds of critters, especially with those called domestic. At the heart of the book are her experiences in agility training with her dogs Cayenne and Roland, but Haraway’s vision here also encompasses wolves, chickens, cats, baboons, sheep, microorganisms, and whales wearing video cameras. From designer pets to lab animals to trained therapy dogs, she deftly explores philosophical, cultural, and biological aspects of animal-human encounters. In this deeply personal yet intellectually groundbreaking work, Haraway develops the idea of companion species, those who meet and break bread together but not without some indigestion. “A great deal is at stake in such meetings,” she writes, “and outcomes are not guaranteed. There is no assured happy or unhappy ending—socially, ecologically, or scientifically. There is only the chance for getting on together with some grace.” Ultimately, she finds that respect, curiosity, and knowledge spring from animal-human associations and work powerfully against ideas about human exceptionalism. One of the founders of the posthumanities, Donna J. Haraway is professor in the History of Consciousness Department at the University of California, Santa Cruz. Author of many books and widely read essays, including The Companion Species Manifesto: Dogs, People, and Significant Otherness and the now-classic essay “The Cyborg Manifesto,” she received the J. D. Bernal Prize in 2000, a lifetime achievement award from the Society for Social Studies in Science. (shrink)

The study assesses how a social desirability (SD) bias influences the relationship between several independent and dependent variables commonly investigated in ethics research. The effect of a SD bias was observed when a questionnaire was administered under varying conditions of anonymity and with different measurement techniques for the SD construct. Findings reveal that a SD bias is present in the majority of relationships studied, and it most frequently plays a moderating role. While the measure of SD influences the strength and (...) type of relationship, condition of anonymity has relatively little effect on the level of SD. (shrink)

According to orthodoxy, the most fundamental kind of causation involves one event causing another event. I argue against this event‐causal view. Instead, the most fundamental kind of causation is thing causation, which involves a thing causing a thing to do something. Event causation is reducible to thing causation, but thing causation is not reducible to event causation, because event causation cannot accommodate cases of fine‐grained causation. I defend my view from objections, including C. D. Broad's influential “timing” argument, and I (...) conclude with implications for agent‐causal theories of free will. (shrink)

Modest_Witness@Second_Millennium. FemaleMan_Meets_OncoMouse explores the roles of stories, figures, dreams, theories, facts, delusions, advertising, institutions, economic arrangements, publishing practices, scientific advances, and politics in twentieth- century technoscience. The book's title is an e-mail address. With it, Haraway locates herself and her readers in a sprawling net of associations more far-flung than the Internet. The address is not a cozy home. There is no innocent place to stand in the world where the book's author figure, FemaleMan, encounters DuPont's controversial laboratory rodent, OncoMouse. (...) Haraway sees the world of contemporary technoscience as a drama. Information sciences and life sciences are at the center of the dramatic action. Scenes are set in landscapes where maps of human genetic differences are stored in databases, racialized bodies are reconfigured by morphing for photographs in popular magazines, and transgenic mice important to breast cancer research are patented intellectual property. The actors are many, and not all are human. Beginning with the Modest Witness, the key figure in the Science Revolution, Haraway shows us the trouble lurking in race and gender- marked practices for attesting to matters of fact. In later scenes, Haraway explores the kinship relations among the many cyborg creatures produced in the late twentieth-century--in nuclear research, genetic engineering, reproductive technologies, computer-mediated representational practices, and mutations in biological approaches to "race.". (shrink)

Policies promoted and adopted for allocating ventilators during the COVID-19 pandemic have often prioritised healthcare workers or other essential workers. While the need for such policies has so far been largely averted, renewed stress on health systems from continuing surges, as well as the experience of allocating another scarce resource—vaccination—counsel revisiting the justifications for such prioritisation. Prioritising healthcare workers may have intuitive appeal, but the ethical justifications for doing so and the potential harms that could follow require careful analysis. Ethical (...) justifications commonly offered for healthcare worker prioritisation for ventilators rest on two social value criteria: instrumental value, also known as the ‘multiplier effect’, which may preserve the ability of healthcare workers to help others, and reciprocity, which rewards past usefulness or sacrifice. We argue that these justifications are insufficient to over-ride the common moral commitment to value each person’s life equally. Institutional policies prioritising healthcare workers over other patients also violate other ethical norms of the healthcare professions, including the commitment to put patients first. Furthermore, policy decisions to prioritise healthcare workers for ventilators could engender or deepen existing distrust of the clinicians, hospitals and health systems where those policies exist, even if they are never invoked. (shrink)

We argue that supererogation cannot be understood just in terms of reasons for action. In addition to reasons, a theory of supererogation must include prerogatives, which can make an action permissible without counting in favor of doing it.

What is hermeneutics? -- The suffering stranger and the hermeneutics of trust -- Sandor Ferenczi : the analyst of last resort and the hermeneutics of trauma -- Frieda Fromm-Reichmann : incommunicable loneliness -- D.W. Winnicott : humanitarian without sentimentality -- Heinz Kohut : glimpsing the hidden suffering -- Bernard Brandchaft : liberating the incarcerated spirit.

In the early twentieth century, the life philosophy of Henri Bergson summoned the _élan vital_, or vital force, as the source of creative evolution. Bergson also appealed to intuition, which focused on experience rather than discursive thought and scientific cognition. Particularly influential for the literary and political Négritude movement of the 1930s, which opposed French colonialism, Bergson's life philosophy formed an appealing alternative to Western modernity, decried as "mechanical," and set the stage for later developments in postcolonial theory and vitalist (...) discourse. Revisiting narratives on life that were produced in this age of machinery and war, Donna V. Jones shows how Bergson, Nietzsche, and the poets Leopold Senghor and Aimé Césaire fashioned the concept of life into a central aesthetic and metaphysical category while also implicating it in discourses on race and nation. Jones argues that twentieth-century vitalism cannot be understood separately from these racial and anti-Semitic discussions. She also shows that some dominant models of emancipation within black thought become intelligible only when in dialogue with the vitalist tradition. Jones's study strikes at the core of contemporary critical theory, which integrates these older discourses into larger critical frameworks, and she traces the ways in which vitalism continues to draw from and contribute to its making. (shrink)

Donna Haraway's work has transformed the fields of cyberculture, feminist studies, and the history of science and technology. Her subjects range from animal dioramas in the American Museum of Natural History to research in transgenic mice, from gender in the laboratory to the nature of the cyborg. Trained as an historian of science, she has produced a series of books and essays that have become essential reading in cultural studies, gender studies, and the history of science. The Haraway Reader (...) brings together a generous selection of Donna Haraway's work. Included is her "Manifesto for Cyborgs," in which she famously wrote that she "would rather be a cyborg than a goddess." Other selections are taken from her three major works, Primate Visions, Modest Witness , and Simians, Cyborgs and Women , as well as some of her more recent writing on animals. For readers in cultural studies, feminist theory, science studies, and cyberculture, Donna Haraway is one of our keenest observers of nature, science, and the social world. This volume is the best introduction to her thought. (shrink)

Given the complexity of modern health care, there exists an urgent need to discover how best to resolve complex bioethical issues. Traditionally, principle based ethics provided the benchmark for guiding ethical decision-making. More recently, however, it has become apparent that this traditional approach is often inadequate in dealing with cur rent health care dilemmas. The notion of caring was advanced initially as an alternative to, then as a complement to, principle based ethics. In this article, caring is conceptual ized as (...) an attitude and is viewed as integral to the advancement of a coherent and inte grated moral approach to ethical decision-making. First, a brief historical description of bioethics is presented. Next, an evolutionary account of caring within bioethics is described. Four fundamental problems associated with the use of caring within bioethics are then outlined. Finally, caring as an attitude is delineated and a case study is used to illustrate the proposed conceptualization of caring. The case study demonstrates that a caring attitude provides for relationship and context, which are elements often neglected by traditional approaches. (shrink)

This essay discusses imitation coral reconstruction workshops based on a recipe from a sixteenth‐century “book of secrets” that took place in three different educational contexts: Columbia University, Nunavut Arctic College, and Universität Hamburg. It reflects on the utility of reconstruction and material literacy as present‐day history of science methodologies in which scholarly textual interpretation meets physical research. It also considers the nature of cultural heritage in shaping material practice through an Inuit cultural context, in which the acquisition and dissemination of (...) knowledge is not rooted in textual traditions, but bodily embedded in oral histories, craft technology, and land stewardship. The essay also presents suggestions for new collaborative practices between humanists, artisans, and scientists that can be facilitated by reconstruction methodology. (shrink)

In _Plato's_ Timaeus _and the Missing Fourth Guest_, Donna M. Altimari Adler offers an original account of Plato's Timaeus from 35a-36d, yielding a new interpretation of the _Timaeus_ scale and cosmic harmony imbedded in the text.

In the early twentieth century, the life philosophy of Henri Bergson summoned the _élan vital_, or vital force, as the source of creative evolution. Bergson also appealed to intuition, which focused on experience rather than discursive thought and scientific cognition. Particularly influential for the literary and political Négritude movement of the 1930s, which opposed French colonialism, Bergson's life philosophy formed an appealing alternative to Western modernity, decried as "mechanical," and set the stage for later developments in postcolonial theory and vitalist (...) discourse. Revisiting narratives on life that were produced in this age of machinery and war, Donna V. Jones shows how Bergson, Nietzsche, and the poets Leopold Senghor and Aimé Césaire fashioned the concept of life into a central aesthetic and metaphysical category while also implicating it in discourses on race and nation. Jones argues that twentieth-century vitalism cannot be understood separately from these racial and anti-Semitic discussions. She also shows that some dominant models of emancipation within black thought become intelligible only when in dialogue with the vitalist tradition. Jones's study strikes at the core of contemporary critical theory, which integrates these older discourses into larger critical frameworks, and she traces the ways in which vitalism continues to draw from and contribute to its making. (shrink)

Barzykowski and Moulin's view on involuntary autobiographical memory focuses on automatic activation of representations and inhibitory control mechanisms. We discuss how and when a known neural mechanism – pattern completion – may result in involuntary autobiographical memories, the types of cues that may elicit this phenomenon and consider interactions with future-oriented cognition.

We use conventional marketing concepts to examine the marketing of the deviant and stigmatized activity of cockfighting and show how the two differ. Our research is based on several years of active participant observation with cockfighters and the examination of several publications devoted to the sport. We find a paradoxical situation wherein people who compete with each other in an illegal activity must also establish their reputations for honesty and trustworthiness. Aspects of a gerontocracy characterize this deviant world.