This study examines social desirability bias in the context of ethical decision-making by accountants. It hypothesizes a negative relation between social desirability bias and ethical evaluation. It also predicts an interaction effect between religiousness and gender on social desirability bias. An experiment using five general business vignettes was carried out on 121 accountants (63 males and 58 females). The results show that social desirability bias is higher (lower) when the situation encountered is more (less) unethical. The bias has religiousness and (...) gender main effects as well as an interaction effect between these two independent variables. Women who were more religious recorded the highest bias scores relative to less religious women and men regardless of their religiousness. (shrink)

This paper explores the possibility that Zhuangzi can be fruitfully interpreted as a fictionalist. It proceeds in four parts. Part one discusses two distinct and very general types of fictionalism—force and content—that might prove useful for an interpreter of the Zhuangzi. The former type of view would have it that the expressions in question—that is, the expressions that Zhuangzi is held to advocate using and interpreting non-literally—are not best seen as used in a way that aims at, e.g., truth, whereas (...) the latter type of view would have it that the expressions in question are best seen as used in a way that aims at truth, if in a non-literal fashion. Part two surveys evidence in favor of the claim that Zhuangzi can be interpreted in terms of one or the other of these two types of fictionalism and argues that he is better characterized as endorsing a version of the former. Part three explains how interpreting Zhuangzi as a fictionalist can help to resolve notable tensions in the text and briefly explores a few additional merits of this reading of the Zhuangzi: namely, that it can give us a clearer idea of what Zhuangzi’s positive project is, unify seemingly disparate scholarly interpretations of it, and reconcile objectivist and non-objectivist strands in his work. Finally, part four concludes by gesturing toward how the interpretation proposed here might bring the Zhuangzi into productive dialogue with two longstanding philosophical questions: specifically, the question of how we should respond to skeptical arguments, and the question of how aesthetic features of works of art—and in particular, literature—might be related to their cognitive or epistemic value. (shrink)

Friendly persuasion, in contrast to deterrent measures like tax audits and penalties on underreported taxes, is a positive and possibly a cost effective method of increasing taxpayer compliance. However, prior studies have failed to show that friendly persuasion has a significant impact on compliance (Blumenthal et al., 2001; McGraw and Scholz, 1991). In our study, in contrast to prior studies, we examine the impact of generating and reading reasons supporting compliance as friendly persuasion on individuals' income reporting behavior as well (...) as control for gender effects. Specifically, we predict an interaction effect between friendly persuasion and gender on compliance behavior. We carried out a 2 (friendly persuasion and control) × 2 (men and women) full factorial experiment, where participants earned $30 by completing two questionnaires. Participants in the friendly persuasion group were required first to generate and second to read a list of reasons why they should comply fully. Afterwards, participants in both groups were asked to report the income they earned and pay tax on the reported income. The results show a significant main effect for gender as well as a significant interaction effect between gender and friendly persuasion on income reported. Women in the friendly persuasion group reported significantly higher income compared to men in that group. Other comparisons were not significant. Policy implications for increasing taxpayers' ethics and compliance are highlighted. (shrink)

Across a variety of religious and philosophical traditions, it is common to think that it is possible that God defies all description. This presents a problem, however, as the claim that God defies all description itself appears to describe God. Drawing on multiple religious and philosophical traditions, this paper proposes an addition to the pragmatic stock of approaches to this problem. The proposal is that apophatic utterances are best interpreted—at least in the first instance—as invitations to engage the world aesthetically (...) and creatively, as an act of faith. Their goal is principally to motivate us to act in ways that will allow us to appreciate the extraordinary or divine, rather than to, say, believe that some proposition regarding the extraordinary or divine is true. (shrink)

One challenge involved in integrating so-called ‘non-Western’ philosophies into ‘Western’ philosophical discourse concerns the fact that non-Western philosophical texts frequently differ significantly in style and approach from Western ones, especially those in contemporary analytic philosophy. But how might one bring texts that are written, for example, in a literary, non-expository style, and which do not clearly advance philosophical positions or arguments, into constructive dialogue with those that do? Also, why might one seek to do this in the first place? This (...) paper addresses these questions by means of a case study involving the Daoist classic, theZhuangzi.L’un des défis posés par l’inclusion des soi-disant philosophies «non-occidentales» dans le discours de la philosophie «occidentale» a trait au fait que plusieurs textes philosophiques non-occidentaux diffèrent de façon significative, en termes de style et d’approche, des textes occidentaux, principalement ceux issus de la philosophie analytique contemporaine. Comment établir un dialogue constructif entre des textes écrits de façon littéraire, qui n’ont pas l’allure d’un exposé et qui n’avancent pas clairement des positions ou des arguments philosophiques et des textes qui, au contraire, prennent la forme d’un exposé avançant des positions ou des arguments? Pourquoi, de prime abord, voudrait-on ouvrir un tel dialogue? Cet article pose ces questions par le biais de l’étude du cas du classique taoïste, leZhuāngzǐ. (shrink)

This study examines whether truth-telling in the form of honest reporting is associated with cognitive moral development. Conventional agency theory assumes that people are self-interested and willing to tell a lie to increase their personal payoffs, while recent empirical evidence shows that some people give up monetary rewards to tell the truth. The social psychology literature suggests that cognitive moral development influences individuals’ ethical decisions. We carried out an experiment whereby participants submitted managerial reports in which truth-telling decreased their monetary (...) payoff. Despite the fact that their decisions were not subject to monitoring, auditing, or reputation effects, some participants reported honestly or partially honestly. We find the relationship between honest reporting and cognitive moral development to be both positive and linear. Compared with those at lower stages of cognitive moral development, participants at higher stages of cognitive moral development were more likely to submit an honest report and give up potential monetary gains from lying. We further examine the economic impact of honest reporting on the firm’s profit. With the assumption of self-interest and profit maximization, Antle and Eppen suggest that a contract with a hurdle-rate feature reduces managers’ information rent. We find that in comparison with the expected outcome of a hurdle contract, the firm can yield higher profits with a trust contract by hiring managers with a P-score higher than 16.67. (shrink)

The purpose of this paper is to explore the concepts of issue legitimacy and organizational legitimacy, providing a new measure of each construct. The scales were developed and tested using data collected through a statewide survey of Alabama residents. Assessments of issue legitimacy were based on perceptions of direct-to-consumer advertising, whereas assessments of organizational legitimacy were based on perceptions of the pharmaceutical industry as a whole. The findings provide evidence that organizational legitimacy can be reliably measured using a five-item scale (...) and issue legitimacy can be reliably measured using a six-item scale. The implications of the results and potential uses of the scales are discussed. (shrink)

The purpose of this exploratory study is to examine the use of an ethical intervention strategy – counterexplanation – on individuals’ ethical decision-making. As opposed to providing reasons to support a decision in the case of explanation, counterexplanation is the provision of reasons that either speak against or provide evidence against a chosen course of action. The number of explanations and/or counterexplanations provided by the participants is expected to have a significant effect on ethical evaluation and intention. The number of (...) explanations is expected to be negatively related to ethical decision-making while the number of counterexplanations is expected to be positively related to ethical decision-making. The experiment, that made use of five ethical vignettes, manipulated four treatment groups – explanation, counterexplanation, explanation/counterexplanation, and counterexplanation/explanation. Participants were randomly assigned to one of the four reatments. They performed the requirements of their treatment before recording their ethical evaluations and intentions. As expected, larger numbers of explanations led to less ethical decision-making and larger numbers of counterexplanations led to more ethical decision-making. However, when both types of explanations are required, the order of counterexplaining before explaining is more desirable as it leads to more ethical decision-making. The study also reports that individuals with high social desirability bias (a tendency to present oneself in a culturally acceptable manner) may generate less counterexplanations. Implications of the findings are explained in the paper. (shrink)

Doubt is often considered to be an enemy of creativity. But, might it be its friend, too? We see, in the Zhuangzi, a number of explorations that point toward an interesting affirmative answer to this question. To explain how the text can be interpreted as suggesting such an answer, this paper proceeds in two parts. First, in section one, I clarify what is meant by “doubt” for the purposes of this paper, as well as several ways in which it can (...) be directed toward its relevant target: entire perspectives. Following that, in section two, I outline a conception of creativity suggested by aspects of the Zhuangzi, and explain how doubt can engender creativity, as well as a few reasons that this matters. I then close by briefly discussing two caveats. (shrink)

The purpose of this exploratory study is to examine the use of an ethical intervention strategy - counterexplanation - on individuals' ethical decision-Making. As opposed to providing reasons to support a decision in the case of explanation, counterexplanation is the provision of reasons that either speak against or provide evidence against a chosen course of action. The number of explanations and/or counterexplanations provided by the participants is expected to have a significant effect on ethical evaluation and intention. The number of (...) explanations is expected to be negatively related to ethical decision-making while the number of counterexplanations is expected to be positively related to ethical decision-making. The experiment, that made use of five ethical vignettes, manipulated four treatment groups - explanation, counterexplanation, explanation/counterexplanation, and counterexplanation/explanation. Participants were randomly assigned to one of the four reatments. They performed the requirements of their treatment before recording their ethical evaluations and intentions. As expected, larger numbers of explanations led to less ethical decision-making and larger numbers of counterexplanations led to more ethical decision-making. However, when both types of explanations are required, the order of counterexplaining before explaining is more desirable as it leads to more ethical decision-making. The study also reports that individuals with high social desirability bias may generate less counterexplanations. Implications of the findings are explained in the paper. (shrink)

Medical missionaries made a breakthrough in Korean history in healing and caring for many Hansen and tuberculosis patients. There was a missionary who had no less good influence than medical missionaries at this time. The person is missionary Sarah Barry, who inspired and developed one of the most influential student movements in South Korea. The aim of the present study is to examine life of Sarah Barry and her ministry, focusing upon her positive influences on Korean intellectuals. The relevance of (...) the study is conditioned by the fact that there is no professional academic research on her ministry except for one short paper, which discusses the importance of her role in formulating campus evangelism. In order to achieve the aim of the study, the method of analysis and synthesis of biographical and historical data was used. As a result of the study, Sarah Barry’s biography was researched and systematized. It gave ground to a conclusion that her role in South Korea’s gradual resurgence after the Civil War was seminal. (shrink)

The Vulnerability of Integrity in Early Confucian Thought, by IngMichael D. K.. New York: Oxford University Press, 2017. Pp. x + 293.

Might traditional Chinese thought regarding creativity not just influence, but also enrich, contemporary European thought about the same? Moreover, is it possible that traditional Chinese thought regarding creativity might enrich contemporary thought both in a more broad, holistic sense, and more specifically regarding the nature and role of creativity as it pertains to scientific inquiry? In this paper, I elucidate why the answer to these questions is: yes. I explain in detail a classical Chinese conception of creativity rooted in Zhuangist (...) philosophy and which centrally involves spontaneity engendered by embracing yóu遊, or “wandering”, rather than novelty or originality. I then illustrate how this conception of creativity can be used to enrich contemporary thought regarding the nature and role of creativity both in general and as it pertains to scientific inquiry in particular, as well as how to engender creativity, by arguing that it might allow us to: i) more easily remove what is frequently an obstacle to creativity, and; ii) better understand creative agents as being more intimately connected with, and as processes within and products of, their environments. Finally, I conclude by briefly remarking on how exploring various cultural perspectives on creativity promises to help us to better comprehend and promote creativity, by encouraging us to become more creative about creativity itself. (shrink)

Using a detailed analysis of scenes from Into the Wild, this study aims to demonstrate how the theory of the sublime, particularly Kant’s theory, can be applied to film. To this purpose, the sublime will be referred to in the film heuristically as the Cinematic Sublime. My basic assumptions here are as follows: First, Kant’s theory of the sublime can be seen as a philosophical and aesthetic emotion-oriented teaching. Second, the emotional-sensory experience of the sublime is always manifested in the (...) interconnection of both the film’s technical apparatus as well as its physical and mental perception. So the different modes of experiencing of the Cinematic Sublime can be described as filmic emotions. As a consequence, the phenomenon of the Cinematic Sublime is a textually constructed sensation, which can be analyzed with the help of textual analysis. Third, the Cinematical Sublime can be experienced through intersubjective activities of the audience during film reception, requiring a high degree of imagination, empathy and constitutive perception. Thus, I am undertaking a film-philosophical investigation that can be described as an analysis of film emotions based upon the textuality of film. (shrink)