The Statements on Responsibilities in Tax Practice (SRTPs) provide guidance to the CPA when making decisions in tax practice. Many of these decisions are ethical in nature and have implications for tax compliance. In this study, a survey methodology is used to test whether the SRTPs affect decisions that CPAs make. The findings suggest that a clear majority of CPAs follow the SRTPs when making ethical decisions relating to tax return preparation and that CPAs follow the SRTPs more often than (...) unlicensed preparers on half the issues tested. However, a statistically significant number of CPAs do not follow the SRTPs and, CPAs do not follow the SRTPs any more often than unlicensed tax preparers on three issues. (shrink)

A seminal work on the unconscious and its mechanisms. Examines the interaction between voluntary (conscious) and involuntary (unconscious) human control mechanisms in terms of dissociation of divided consciousness. Delineates a neodissociation interpretation that recognizes historical roots without requiring commitment. Presents a wide range of data on possession states, fugues, multiple personalities, amnesia, dreams, hallucinations, automatic writing, and aggressions.

The behavioral sciences have flourished by studying how traditional and/or rational behavior has been governed throughout most of human history by relatively well-informed individual and social learning. In the online age, however, social phenomena can occur with unprecedented scale and unpredictability, and individuals have access to social connections never before possible. Similarly, behavioral scientists now have access to “big data” sets – those from Twitter and Facebook, for example – that did not exist a few years ago. Studies of human (...) dynamics based on these data sets are novel and exciting but, if not placed in context, can foster the misconception that mass-scale online behavior is all we need to understand, for example, how humans make decisions. To overcome that misconception, we draw on the field of discrete-choice theory to create a multiscale comparative “map” that, like a principal-components representation, captures the essence of decision making along two axes: aneast–westdimension that represents the degree to which an agent makes a decision independently versus one that is socially influenced, and anorth–south dimensionthat represents the degree to which there is transparency in the payoffs and risks associated with the decisions agents make. We divide the map into quadrants, each of which features a signature behavioral pattern. When taken together, the map and its signatures provide an easily understood empirical framework for evaluating how modern collective behavior may be changing in the digital age, including whether behavior is becoming more individualistic, as people seek out exactly what they want, or more social, as people become more inextricably linked, even “herdlike,” in their decision making. We believe the map will lead to many new testable hypotheses concerning human behavior as well as to similar applications throughout the social sciences. (shrink)

The behavioral sciences have flourished by studying how traditional and/or rational behavior has been governed throughout most of human history by relatively well-informed individual and social learning. In the online age, however, social phenomena can occur with unprecedented scale and unpredictability, and individuals have access to social connections never before possible. Similarly, behavioral scientists now have access to “big data” sets – those from Twitter and Facebook, for example – that did not exist a few years ago. Studies of human (...) dynamics based on these data sets are novel and exciting but, if not placed in context, can foster the misconception that mass-scale online behavior is all we need to understand, for example, how humans make decisions. To overcome that misconception, we draw on the field of discrete-choice theory to create a multiscale comparative “map” that, like a principal-components representation, captures the essence of decision making along two axes: aneast–westdimension that represents the degree to which an agent makes a decision independently versus one that is socially influenced, and anorth–south dimensionthat represents the degree to which there is transparency in the payoffs and risks associated with the decisions agents make. We divide the map into quadrants, each of which features a signature behavioral pattern. When taken together, the map and its signatures provide an easily understood empirical framework for evaluating how modern collective behavior may be changing in the digital age, including whether behavior is becoming more individualistic, as people seek out exactly what they want, or more social, as people become more inextricably linked, even “herdlike,” in their decision making. We believe the map will lead to many new testable hypotheses concerning human behavior as well as to similar applications throughout the social sciences. (shrink)

We propose using a bi-axial map as a heuristic for categorizing different dynamics involved in the relationship between quality and popularity. The east–west axis represents the degree to which an agent’s decision is influenced by those of other agents. This ranges from the extreme western edge, where an agent learns individually (no outside influence), to the extreme eastern edge, where an agent is influenced by a large number of other agents. The vertical axis represents how easy or difficult it is (...) for an agent to discern the relative quality of available choices. When a case study is located on the map, it becomes easier to select the range of tools to use for understanding and predicting the relation between quality and popularity. (shrink)

Although the beliefs, preferences, and constraints (BPC) model may account for individuals independently making simple decisions, it becomes less useful the more complex the social setting and the decisions themselves become. Perhaps rather than seek to unify their field under one model, behavioral scientists could explore when and why the BPC model generally applies versus fails to apply as a null hypothesis. (Published Online April 27 2007).

The well-known behaviorist revolt against consciousness is largely in the past, although that does not mean that the new interest in consciousness is without many unsolved problems. Cognitive psychology, as an alternative, is not necessarily a consciousness psychology, and humanistic psychology, friendly to consciousness, has difficulty in maintaining scientific status. One approach to consciousness is by way of dissociation, the phenomena of which can be found in everyday experience but can be studied in more detail through hypnosis. One aspect of (...) hypnosis research has led to the concept of a “hidden observer,” a metaphor used to indicate that some information is processed and has consequences without being in the focus of consciousness at the time, but is recoverable through hypnosis. The evidence comes mostly from subjects highly responsive to hypnosis, so that generalizations must be used with caution. The divisions of consciousness lead to consideration of its executive and monitoring functions-normal functions, but subject to some alterations through hypnosis. (shrink)

A volume in Evaluation and Society Series Editors, Jennifer C. Greene, University of Illinois at Urbana-Champaign and Stewart I. Donaldson, Claremont Graduate University In this book, Ernie House reframes how we think about evaluation by reconsidering three key concepts of values, biases, and practical wisdom. The first part of the book reconstructs core evaluation concepts, with a focus on the origins of our values and biases. The second part explores how we handle values and biases in practice, and the third (...) shows how we learn practical wisdom and use it in evaluations. Value is the central concept in this volume, yet it's a fuzzy concept. In Part I, Ernie clarifies the concept of value by addressing basic questions: What are values? Where do they come from? Why do we have them? Why is our conception so confused? How do we handle values in evaluations? In Part II, another central concept is added, that of biases. Prominent evaluation frameworks have focused on biases, including Campbell and Stanley's (1963) framework for validating causal inferences and Scriven's (1972) conception of objectivity, which is achieved by correcting for biases in general. In addition, research on thought processes has made progress by focusing on cognitive biases (Kahneman, 2011). Even so, through a case example, Ernie demonstrates that the concept of biases is under-appreciated and not well engaged in evaluation practice. The third important concept, featured in Part III, is practical wisdom, which is the knowledge that evaluators acquire through experience. Practical wisdom informs what we do, possibly as much as theory. Experienced evaluators often conduct evaluations in similar ways, regardless of their theory, because practical wisdom determines much of what they do. Ernie provides concrete examples of practical wisdom and how we employ it. Throughout the book, he draws on the empirical research on thinking processes, especially Kahneman's Thinking Fast and Slow (2011). This book will be of interest and relevance to all evaluation scholars and practitioners, as it thoughtfully engages core constructs of the field. The book can also well serve as a supplementary text in multiple evaluation courses, as it offers valuable conceptual and practical perspectives on our craft. (shrink)

While it might seem prima facie plausible that divine foreknowledge is all that is needed for prophecy, this seems incorrect. To issue a prophecy, God hasto know not just how someone will act, but how someone would act were the prophecy issued. This makes some think that Middle Knowledge is required.I argue that Thomas Flint’s two Middle Knowledge based accounts of prophecy are unsatisfactory, but one of them can be repaired. However the resources needed for repair also yield a sketch (...) of a foreknowledge-only account of prophecy. (shrink)