The need to maintain the public trust in the integrity of the accounting profession has led to increased interest in research that examines the moral reasoning abilities (MRA) of Certified Public Accountants (CPAs). This study examines the MRA of CPAs practicing in small firms or as sole practitioners and the factors that affect MRA throughout their working careers.The results indicate that small-firm accounting practitioners exhibit lower MRA than expected for professionals and that age, gender and socio-political beliefs affect the moral (...) reasoning abilities of small-firm practitioners. We also find that completion of an ethics course in college has a positive impact on MRA. Also, the survey respondents indicate overwhelming support for including ethics courses within the business curriculum. Finally, the fact that those accountants with the lowest MRA are the least supportive of ethical training may indicate the need for mandatory, rather than optional, training in ethics both in university and Continuing Professional Education courses. (shrink)
Partant du constat qu’il existe à la fois une très grande similitude entre les philosophies de la perception d’Aristote et de Merleau-Ponty, et une revendication de ce dernier de s’affranchir du cadre ontologique hérité, cet article cherche à définir où se situe exactement la différence entre les deux conceptions. Il écarte d’abord l’hypothèse d’une assimilation ontologique totale entre sentant et sensible dans l’indistinction de la chair, dans la mesure où ce tissu n’est pas un uniforme mais peut toujours présenter la (...) dualité adhérente de l’envers et de l’endroit. Ensuite se pose la question de savoir si la Visibilité en général, comme puissance indéterminée, était impensable pour Aristote en raison de sa théorie de la substance – et il est montré que celle-ci, bien comprise, admet la pure puissance, tout en favorisant la détermination. Dès lors, la différence entre les deux auteurs se manifeste plutôt dans la conception de l’être, qui pour Merleau-Ponty demeure en retrait, tandis que pour Aristote il est toujours a priori déterminable, quoique selon des modalités irréductiblement multiples.Starting from the observation that there is at once a great similarity between the perception philosophy of Aristotle and Merleau-Ponty, and a claiming from the latter to emancipate oneself from the inherited ontological frame, this article tries to define where exactly stands the difference between the two conceptions. It first dismisses the hypothesis of a complete ontological assimilation between perceptive and perceptible in the indistinction of the « flesh », as far as this « web » is not a uniform but can always produce the adhering duality of inside and outside. Then comes the question whether the general Visibility, as indeterminable potency, was unthinkable by Aristotle because of his substance theory – and it is showed that this theory, if well understood, admits the pure potency even favouring the determination. Finally, the difference between the two thinkers appears rather in the conception of Being, that, according to Merleau-Ponty, stands in the background, while, according to Aristotle, it is always a priori determinable although in irreducibly multiple modes. (shrink)
Oaksford & Chater (O&C) focus on patterns of typical adult reasoning from a probabilistic perspective. We discuss implications of extending the probabilistic approach to lifespan development, considering the role of working memory, strategy use, and expertise. Explaining variations in human reasoning poses a challenge to Bayesian rational analysis, as it requires integrating knowledge about cognitive processes.
Fluctuations in endogenous opioid activity in the brain, controlled under ordinary conditions by attachment, are capable of producing patterns of dependence in social behavior resembling those appearing in substance abusers. Withdrawal symptoms arising in relation to these fluctuations, short of producing dependence, ordinarily fuel everyday social interaction, and interaction then serves to modulate opioid activity within a range associated with comfort. Comfort-constraints in this sense operate in all settings of social interaction, part of an innate caregiving mechanism conserved by evolution (...) in human behavior. In this paper we present a formal model of the neurosociological mechanism embodying these comfort constraints. Conceptualized as a hyperstructure, the mechanism grounds thinking about social interaction in recent biological discoveries about the brain, and enables sociologists to study how activity in core brain systems constrains deep patterns in social life, including the human tendencies to altruism and reciprocity. Using computational methods, we undertake simulations to study the mechanism, deriving implications about moral behavior. The theory of the hyperstructure leads to new conclusions about reciprocity and altruism, and bears upon sociological understanding of related subjects such as justice and social comparison. (shrink)
The understanding of emergent, self-organizing phenomena has been immensely deepened in recent years on the basis of simulation-based theoretical research. We discuss these new ideas, and illustrate them using examples from several fields. Our discussion serves to introduce equivalent self-organized phenomena in social interaction. Interaction systems appear to be structured partly by virtue of such emergents. These appear under specific conditions: When cognitive buffering is inadequate relative to the levels of stress persons are subjected to, anxiety-spreading has the potential of (...) pushing their interaction into nonlinear conditions. Arousal in these conditions produces effects on behavior arising from biological sources-indeed, behavior can come under the control of reflex patterns. When this occurs, psychological activity no longer screens off biological controls over behavior. As the direct effects of biological activity spill into interaction, attachment behavior introduced into an interaction system can produce effects that are transmitted beyond dyads to produce global social patterns. These effects illustrate how strong interactions based in biological activity can produce an architecture for social systems. (shrink)
The FASB in its Conceptual Framework has set high principles in the ethics of standard-setting in accounting. This paper concentrates on what the FASB calls the cost/benefit constraint, i.e., the commitment to setting an accounting standard only when the benefits of the standard exceeds the costs of that standard toall stakeholders. This constraint is supposed to take precedence over other concerns, such as neutrality (freedom from bias) of account information.The major conclusion of this paper is that a conflict exists between (...) the FASB's commitment and its practice. There is no evidence that the FASB has always made a costs and benefits judgement with respect to proposed standards. In the cases when such a judgement is made, the FASB discounts social costs; therefore, it is not considering costs to all stakeholders. At the same time the FASB discounts social costs, it seems to have an undue concern for standards that do not increase the volatility of net income. The Conceptual Framework explicitly defines costs as the costs to society as a whole. (shrink)
As part of an ethics course, health professions students were asked to identify ethical issues and to propose resolutions before and after a class discussion of a case involving confidentiality and substance abuse. Students listed an average of 2.4 issues before and 3.6 issues after the discussion. After discussion 50 per cent of students made explicit changes in their proposed resolution. Opinions varied widely on breaching confidentiality and the responsibility for protecting the patient's health. After the discussion almost 20 per (...) cent of the class felt it was acceptable to breach confidentiality as long as the patient was unaware. Many students identified more with the health care provider than with the patient. The presence of substance abuse altered many students' views on confidentiality. In this experience students were less rigorous in their application of principles, creating an excellent opportunity for teaching through exploration of the complexity of ethical decision-making in a specific case. (shrink)
In an article published in the C.Q. of October 1937 I collected instances of the use of colloquial words and expressions in the dialogue passages of Euripides. It was there noted that a few of these expressions also appear in Aeschylus and Sophocles, and the purpose of the present study is to collect these, together with other instances of colloquialism which are found in the two earlier tragedians and not in Euripides. The colloquial element in the language of Aeschylus and (...) Sophocles is, of course, much smaller than in Euripides, but is perhaps greater than is sometimes supposed, and the topic has apparently not been treated elsewhere. (shrink)