Earnings management behavior is a concern of standard-setters, regulators and the accounting profession. This study examines the ethics of this practice using a national sample of 763 accounting practitioners, faculty and students. Possible determinants of the ethics of this practice such as perceived role of ethics and social responsibility, and personal moral philosophies (i.e. idealism and relativism) are explored. Results indicate a positive relationship between social responsibility, focus on long-term gains, idealism, and the ethical perception of earnings management and negative (...) relationship between focus on short-term gains, relativism and the ethical perception of this practice. Implications for the accounting profession as it deals with the issue of earnings management are discussed. (shrink)
Significant research has found that corporations have a social responsibility beyond maximizing shareholders' value. This study examines the effect of high-profile corporate bankruptcies on perception of corporate social responsibility. Undergraduate and graduate business students rated the importance of corporate social responsibility on profitability, long-term success and short-term success, before and after high-profile bankruptcies. The results indicated that students in general perceived corporate social responsibility to be more important to profitability and long-term success of the firm and less important to short-term (...) success after media publicity of corporate scandals. Several demographic factors such as gender, age and college major played a role in this perception. These findings have important implications for business education, especially as it relates to corporate social responsibility. (shrink)
College cheating represents a major ethical problem facing students and educators, especially in colleges of business. The current study surveys 666 business students in three universities to examine potential determinants of cheating perceptions. Anti-intellectualism refers to a student’s negative view of the value and importance of intellectual pursuits and critical thinking. Academic self-efficacy refers to a student’s belief in one’s ability to accomplish an academic task. As hypothesized, students high in anti-intellectualism attitudes and those with low academic self-efficacy were least (...) likely to perceive college cheating as unethical. Considering that college cheating has been found as a predictor of workplace cheating, the results urge business instructors to reduce anti-intellectualism among students and to encourage them to put forth their best efforts. The results also serve employers by focusing attention on these two psychological variables during the hiring and promotion processes. (shrink)
College cheating represents a major ethical problem facing students and educators, especially in colleges of business. The current study surveys 666 business students in three universities to examine potential determinants of cheating perceptions. Anti-intellectualism refers to a student's negative view of the value and importance of intellectual pursuits and critical thinking. Academic selfefficacy refers to a student's belief in one's ability to accomplish an academic task. As hypothesized, students high in anti-intellectualism attitudes and those with low academic self-efficacy were least (...) likely to perceive college cheating as unethical. Considering that college cheating has been found as a predictor of workplace cheating, the results urge business instructors to reduce anti-intellectualism among students and to encourage them to put forth their best efforts. The results also serve employers by focusing attention on these two psychological variables during the hiring and promotion processes. (shrink)
The objective of this paper is to provide an overview of corporate social responsibility (CSR) in Greece and present the challenges that need to be met in order to further promote socially responsible business behaviour in the domestic economy. This is the first attempt to provide a systematic analysis of CSR in Greece and adds to the existing pool of knowledge of CSR embeddedness in countries where CSR awareness is still rather low, a literature field that is still quite limited. (...) Drawing from prior literature, the paper is built around three basic questions in relation to the Greek context: how is CSR perceived by Greek business professionals? How is CSR practised in Greece? And which issues evident in the modern domestic environment act as underlying barriers to the broader dissemination of CSR in Greece? The extant empirical work suggests that, while CSR in Greece appears to be developing, there is still scope for improvement and further diffusion of relevant practices. While some of the patterns shaping CSR in Greece have been analysed, much work still remains to be carried out in extending and deepening our knowledge in this part of Europe. (shrink)
The accounting profession has emphasized the need for ethics education in the accounting curriculum. The current study examines professional commitment and anticipatory socialization, operationalized by perception of financial reporting, as possible determinants of Accounting students' ethical perceptions and intentions. Accounting students with higher levels of professional commitment and higher perception of the importance of financial reporting were more likely to perceive questionable actions as unethical and less likely to engage in such actions compared to those students with lower commitment and (...) lower perception of financial reporting. The results have implications for accounting instructors and accounting employers as they socialize students in the accounting profession at this early stage. (shrink)
Este ensaio defende que o pensamento pós-analítico e pós-filosófico de Richard Rorty pode assumir uma função – de caráter profilático – muito interessante no âmbito dos estudos literários acadêmicos e na crítica literária em geral: suas reflexões críticas funcionam como uma advertência contra certas pretensões cientificistas da filosofia e, por consequência, das teorias literárias em geral. Os variados usos e objetivos da linguagemhumana em atos interpretativos – como na crítica literária – extrapolam a noção moderna de verdade como correspondência; o (...) objetivo da crítica não é, pois, "a verdade", mas simplesmente continuar e enriquecer a grande e interminável conversação que é a cultura humana. A crítica só pode dizer “verdades” se entendermos essa palavra numa acepção humanístico-pragmática e não, como faz a filosofia racionalista tradicional, entendendo a verdade como certeza e como correspondência. Para o neopragmatista, devemos abandonar de uma vez por todas a busca por uma teoria geral da representação ou por uma teoria geral da linguagem; da mesma forma, transladando essa concepção ao âmbito literário, também deveríamos desobrigar-nos das sucessivas tentativas de criar uma teoria geral exclusivista da interpretação e da crítica literárias, ou da busca de uma metodologia monista e definitiva: a crítica é uma atividade plural e que atende a diversas demandas e objetivos. (shrink)
This paper was originally a discussion proposal but data has been collected since June and we would like to share some results in this proceedings article. Our goal is to link the CSR literature with the social entrepreneurship literature by studying the growth of an international organization and discuss our methodologies and findings to date.
Neste trabalho são apresentados dados e reflexões sobre a proposta pedagógica de Ensino Médio Politécnico, implantada desde 2012 nas escolas públicas estaduais do Rio Grande do Sul, Brasil. Tendo como pano de fundo as concepções do Educar pela Pesquisa e da Interdisciplinaridade - eixos norteadores da parte diversificada denominada Seminário Integrado -, a investigação teve cunho qualitativo, apresentando inferências sobre as compreensões acerca do conceito de pesquisa alcançadas pelos estudantes. As intervenções pedagógicas da investigação foram desenvolvidas em quatro turmas de (...) uma escola em Porto Alegre, capital do Rio Grande do Sul, encaminhadas no início do ano letivo de 2015. Por meio da análise qualitativa das falas dos alunos, da identificação da ampliação da complexidade dos seus respectivos mapas conceituais, confeccionados no software CmapTools, assim como da avaliação quanto à profundidade dos projetos encaminhados, pôde-se evidenciar ampla evolução nas compreensões dos alunos quanto ao conceito de pesquisa, percebendo-se assim que a metodologia aplicada nessa investigação foi profícua. (shrink)
We address anticipated fermion–antifermion and dimension-4 gauge-field vacuum-condensate contributions to the magnetic portion of the fermion–photon vertex function in the presence of a vacuum with nonperturbative content, such as that of QCD. We discuss how inclusion of such condensate contributions may lead to a vanishing anomalous magnetic moment, in which case vacuum condensates may account for the apparent consistency between constituent quark masses characterizing baryon magnetic moments and those characterizing baryon spectroscopy.
In the Introduction to the Transcendental Dialectic, of the Critique of Pure Reason, Kant presents a conception of error. In the (Jäsche) Logic, he also deals with the problem of error, albeit in a different way. This paper aims to highlight this difference and arguing that, in the (Jäsche) Logic, error is explained more consistently and suitably than it is in the Transcendental Dialectic. It begins by considering judgment as the place of truth, falsehood and error, and inquiring into the (...) cognitive faculties that take part in its framing. These faculties, whose roles cannot be interchanged, are the sensibility, passive and receptive, and the understanding, active and spontaneous. Erroneous judgment springs from the unnoticed influence of sensibility on understanding, which makes the understanding hold merely subjective grounds of judgment to be objective ones. In the Transcendental Dialectic, this unnoticed influence is conceived in such a way that sensibility is, in a certain sense, held to be the determining ground of error, as if it were an active faculty, whereas in the (Jäsche) Logic that influence is conceived in such a way that the understanding itself is regarded as the source and author of error. This author agrees with the conception of the understanding as submitted to prescriptive laws, which is contained in the very definition of Pure General Logic, as a science of the a priori laws of how the understanding ought to think. (shrink)
According to Kant, all finite rational beings are unconditionally bound to obey the moral law, expressed in the formula of the categorical imperative. The assent (the taking to be true) to this law is a practical knowledge, since its ground is objectively and subjectively sufficient. However, the immortality of the soul and the existence of God are not objects of practical knowledge but just objects of practical faith, of moral faith more precisely, for the assent to them has a barely (...) subjectively sufficient ground and is not a necessary consequence of this knowledge of the moral law. According to our interpretation of the Kantian philosophy, the ground of moral faith in God's existence and in the immortality of the soul will be found only in the finite rational being with a disposition (Gesinnung) for the actual fulfilment of the moral law. We will defend this interpretation and maintain that the radical evil of human nature, diagnosed by Kant, prevents all men from having a moral faith, which does not mean that this obstacle is unsurmountable, since the conversion of men into Good is possible. In our view, what makes this conversion feasible is the possibility (implicit in Kant's thought) of an irregular act of the free-will, that of adopting a good fundamental maxim. (shrink)
Ao permitir a distinção entre uma boa Música e uma Mùsica má, Boécio aponta para o efeito moral que a música intrumental pode causar no ouvinte, levando-o a entrar ou não em si e a descobrir ou não a música humana. Percebendo ou não a música humana, ele pode, ainda, chegar ou não à música do mundo.
Trata-se de considerar o tema das semelhanças e diferenças entre ceticismo acadêmico e ceticismo pirrônico, para mostrar que as semelhanças, diferentemente do que sustenta parte importante da tradição historiográfica e filosófica, permitem encontrar nos acadêmicos um ceticsmo legítimo. Ao mesmo tempo, busca-se sugerir que as diferenças autorizam uma aproximação entre os acadêmicos e a filosofia moderna, pela via de ua de suas ideias fundamentais: a de subjetividade.
Este texto pretende fazer algumas observações introdutórias à Filosofia, tentando mostrar que, não sendo uma forma de encontrar respostas prontas para problemas pessoais, ela consiste, sobretudo, numa atividade de pensamento sempre renovada e crítica.
Recent scandals such as those involving Enron and WorldCom (USA), Nortel and Crocus (Canada), and Parmalat and Royal Ahold (EU) exposed failures in corporate governance that shook the capital markets in developed countries and put the spotlight on weak corporate governance in developing, emerging and transitional economies. Companies from developing economies with weak financial transparency and governance will find it difficult to raise capital and attract foreign investors. We investigate the challenges and evaluate the progress of corporate governance in Egypt. (...) Using historical, empirical and interview data, we review the development of stock markets and accounting and financial reporting standards. We analyse the structure of capital markets, major players in the economy, the privatisation policy, board structure and the cultural and legal environment of corporate governance. We review initiatives and impediments for improving corporate governance, including the establishment of the Egyptian Institute of Directors. The implications of this study are important for Egypt, developing countries and global investors seeking international diversification. (shrink)