Several critics have reopened the continuing debate regarding the credibility of the auditing profession in part because of auditors' reluctance to issue warning signals to investors. At the root of auditors' lack of independence issues are conflicts of interest resulting from the structural features of auditor-client relationship. The Throughput Model is advanced to illustrate how ethical issues may be influenced by conflicts of interest. In the first stage, the TP provides an isolation of auditors' ethical positions from six ethical different (...) perspectives. In the second stage, previous TP theory is built upon by arguing a simultaneous analysis of how conflicts of interests may induce auditors' behavior. We conclude that in the current low litigation risk environment, auditors' ethical behavior is clearly ' unbalanced' favoring the reluctance to issue warning signals. Finally, we offer a discussion of potential solutions to improve ethical issues. (shrink)
Moral Seduction Theory suggests that auditors are morally compromised by the perceived consequences of their opinions. The root of the auditing problem appears to result in an unintentional bias rather than in dishonesty. Although important accounting reforms have been taken to deal with auditors' trustworthiness, their lack of independence has not been adequately addressed. The new regulation (Sarbanes-Oxley Act) is a consequence of an incorrect understanding of the main true source of auditor's biases. We have developed a cognitive approach by (...) connecting the Throughput Model (TM) to the Moral Seduction Theory. This approach allows a better understanding of how conflicts of interest lead auditors to avoid the issuance of warning signals to stakeholders. We have tested our model by conducting a hypothetical scenario with eighty experienced auditors from international accounting firms. Our results confirm auditors' unintentional reluctance to issue qualified audit opinions alerting investors due to their fear of precipitating clients' final bankruptcy. The main implication is that, more than a regulation, effort should be made in monitoring those conflicts of interest to reduce unintentional bias. (shrink)
This book collects texts from three specialists in ancient philosophy which deal with the question of perceptive and intellective knowledge in antiquity. They try to present, in their different analyzes, the complex interrelationship among perception and thought in ancient authors, like Heraclitus, Parmenides, Democritus, Plato and Aristotle. The purpose of the texts is to expose the visible field - the perceptual knowledge domain - interacts with the invisible - the domain of reason and thought. In other words, that among them (...) there is no a radical separation of these two areas, although they are clearly distinct. (shrink)
O presente texto tem por finalidade mostrar a influência de Platão na obra da pensadora francesa Simone Weil. Procuramos esclarecer a exegese que ela faz de um passo do sexto livro da República, no qual ela identifica a contradição essencial que rege a existência humana, a saber, aquela que há entre o Bem, inacessível a nós mas a que todos aspiramos, e o necessário, que tiranicamente a todos acomete. Mostramos, por fim, de que modo é precisamenteessa dialética entre o Bem (...) e o necessário que permite a ela empreender, por um lado, uma critica veemente a Marx e, por outro, uma análise original e profunda acerca da amizade. (shrink)
The aim of this article is to provide an overview about Simone Weil’s interpretation of the Good in Plato. The article has two parts. In the first one, we focus on her exegesis of the ancient Greek civilization and of the Pythagorean tradition. We also signalize that her interpretation cannot be confused with the one done in Neoplatonism. After that, we investigate her interpretation of Plato’s philosophy with special emphasis on two dialogues : Republic and Timaeus. In the second part (...) we research two main concepts of Simone Weil’s philosophy, i.e., the notions of value and of lecture and finalize our text with the question of how we should situate her appropriation of the Platonic tradition. (shrink)
Tomando como ponto de partida o diálogo "Clara", escrito por Schelling, o autor faz da conexão da Natureza com o Espírito o fio condutor da trajetória do pensamento schellinguiano. É, antes de tudo, na disputa com as filosofias de Fichte e Hegel, que se revela a convergência entre a concepção transcendental do Espírito e a filosofia da Natureza, dando-se assim a entender a importância de um conceito especulativo da Natureza como acesso ao mundo real. Taking the dialogue "Clara", written by (...) Schelling, as a starting point, the author uses the conection of Nature with the Spirit as a guiding line for his exposition of Schelling’s thought. It is, above all, the dispute with the philosophies of Fichte e Hegel that reveals the convergence between a transcendental conception of Spirit and the philosophy of Nature. Thus, the author implies the importance of speculative concept of Nature as an access to the real world. (shrink)
En el presente artículo trato de exponer las principales ideas de Tomás de Aquino en su obra Del gobierno de los príncipes, relacionándolas con la filosofía política contemporánea. Entre las ideas defendidas por Tomás de Aquino que guardan relación con nuestra cultura, señalamos las siguientes: la idea de bien común, presente en la filosofía comunitarista; la idea de justicia distributiva, de John Rawls y Amartya Sen, y la idea de Estado justo, no sólo legítimo.
Humanistic Management and Transformative Service Research literatures share the common goal of addressing the increasingly growing global challenges faced by humanity. Recently, organizations have been called to further engage in social innovation in service in an attempt to address these challenges. However, the existing service literature does not offer explicit processes regarding how to manage these social innovation efforts at the human interaction level. By drawing on both Humanistic Management and Service literatures, this paper develops a conceptual framework to guide (...) the social innovation in service efforts. More specifically, this paper aims to answer a key question of: how can organizations manage human interactions to help maximize social innovation in service outcomes? This paper identifies four foundational values that should be at the core of the proposed processes needed in order to achieve the desired outcomes of SIS. Subsequently, a typology of service organizations is offered with different combinations of processes at the human interaction level, highlighting the synergistic effect of the three identified processes. The proposed framework in this paper is a first step in bridging two disciplines to highlight their potential and role in addressing the global challenges. (shrink)
Based on the conditions of Kantian Theory of Knowledge, this paper investigates the proper place of freedom, considered from the practical point of view in which maxims try to achieve happiness. In the same way, reason recognize the necessary respect for the moral law. Where must freedom be placed? In the elections in the world of sense or in the submit to that law? Assumption of the second propos- al implies to set up the origin of morality in the reason (...) that recognize itself subordinate to moral legislation and it that way becomes an active role in the establishment of morality. (shrink)
La participación ciudadana en España ha experimentado en las últimas décadas un profundo proceso de cambio. La globalización y un estilo de vida individualista y pasivo han debilitado la sociedad civil, promoviendo una participación light. El autor realiza una tipología realista y crítica, y después nos muestra los caminos de una acción colectiva renovada, eficaz dentro de un mundo nuevo que se nos presenta con muchos retos y dificultades y en el que no podemos permanecer sin hacer nada.The civil participation (...) in Spain has experienced in the last decades a deep process of change. The globalization and an individualistic and passive way of life have debilitated the civil society, promoting a light participation. The author realizes a realistic and critical typology, and later he shows us the ways of a collective action renewed, effective inside a new world that us one presents with many challenges and difficulties and in which we cannot remain without doing anything. (shrink)
O texto visa apresentar e explicar o papel desempenhado pelas noções de telos e arché na compreensão tanto do movimento dos animais quanto da ação humana realizada no âmbito ético-político. Além disso, pretende evidenciar a importância de estabelecer a distinção modal do tempo em passado, presente e futuro elaborada na Ética a Nicômacos, em oposiçãoà abordagem quantitativa do mesmo empreendida na Física, a fim de poder explicar o silogismo prático.
El presente trabajo aborda sumamente la cuestión de la demostrabilidad de la existencia de Dios en el pensamiento del beato Ramon Llull. El tema es un camino entre otros para poner de manifiesto la específica manera que tiene Llull de entender las relaciones entre la razón y la fe. La comparación con la misma problemática en la esfera del aristotelismo, sobre todo el tomista, sin constituirse en el núcleo central del trabajo, acaba de aclarar la singular coherencia de la constitución (...) interna del "intellectus fidei" luliano. (shrink)