A framework is presented for studying ethical conduct in public accounting practice. Four levels of analysis are distinguished: individual, local office, multi-office firm and professional institute. Several propositions are derived from the framework and discussed: (1) The effects of ethical vs. unethical behavior on an accountant's prospects for advancement are asymmetrical in nature; (2) the way individuals perceive or frame the decision problem at hand will make an ethical response more or less likely; (3) the economic incentives present in competitive (...) markets influence the work goals of firms and offices, and lead to ethical dilemmas for individuals; and (4) initiatives at the firm or institute level aimed at compliance with professional ethical standards will by themselves have little effect on individual ethical behavior. Research into ethical behavior of practitioners will capture self-conscious and biased responses unless it is designed so as to permit indirect observation and recording of spontaneous comments. To assure valid research findings, practitioners should be interviewed and their motives assessed indirectly. A longitudinal approach is recommended, beginning with students who are choosing an accounting career. Two types of questions for use in these interviews are described. (shrink)
Technological advancements in information systems over the past few decades have enabled firms to work with the major suppliers and customers in their supply chain in order to improve the performance of the entire channel. Tremendous benefits for all parties can be realized by sharing information and coordinating operations to reduce inventory requirements, improve quality, and increase customer satisfaction; but the companies must collaborate effectively to bring these gains to fruition. We consider two alternative methods of managing these interfirm supply (...) chain relationships in this article. The first, which we have named “dictatorial collaboration,” occurs when a dominant supply chain entity assumes control of the channel and forces the other firms to follow its edicts. We compare and contrast this method with “sustainable collaboration,” in which the parties share resources and engage in joint problem solving to improve the performance of the system as a whole. We use a virtue ethics lens to describe these methods of relationship management to suggest that sustainable collaboration is preferable to dictatorial collaboration both operationally and ethically in the long run. (shrink)
This article provides an ecological theory of face perception that elucidates the basis of the various perceptions. It then reviews research on first impressions elicited by facial qualities that are associated with fitness, emotion, race, age, and sex, in each case making links to ecological theory. It aims to identify facial qualities that inform social perceptions and reflect the zeitgeist at the time in social psychology. The emphasis is on understanding the cognitive mechanisms engaged in social perception, and this is (...) typically accomplished by providing information about social qualities in lists of trait words. The article demonstrates face perception research pertinent to the detection of socially relevant qualities in faces—attractiveness, emotions, race, age, and sex—as well as associated behavioral affordances, which have typically been assessed by trait ratings. (shrink)
The Novum Organum, (or Novum Organum Scientiarum - "New Instrument of Science"), is a philosophical work by Francis Bacon, originally published in 1620. The title is a reference to Aristotle's work Organon, which was his treatise on logic and syllogism. In Novum Organum, Bacon details a new system of logic he believes to be superior to the old ways of syllogism. This is now known as the Baconian method.
Smith, Glass, and Miller have reported a meta-analysis of over 500 studies comparing some form of psychological therapy with a control condition. They report that when averaged over all dependent measures of outcome, psychological therapy is. 85 standard deviations better than the control treatment. We examined the subset of studies included in the Smith et al. metaanalysis that contained a psychotherapy and a placebo treatment. The median of the mean effect sizes for these 32 studies was. 15. There was a (...) nonsignificant inverse relationship between mean outcome and the following: sample size, duration of therapy, use of measures of outcome other than undisguised self-report, measurement of outcome at follow-up, and use of real patients rather than subjects solicited for the purposes of participation in a research study. A qualitative analysis of the studies in terms of the type of patient involved indicates that those using psychiatric outpatients had essentially zero effect sizes and that none using psychiatric inpaticnts provide convincing evidence for psychotherapeutic effectiveness. The onty studies clearly demonstrating significant effects of psychotherapy were the ones that did not use real patients. For the most part, these studies involved small samples of subjects and brief treatments, occasionally described in quasibeliavioristic language. It was concluded that for real patients there is no evidence that the benefits of psychotherapy are greater than those of placebo treatment. (shrink)
The modern state claims supreme authority over the lives of all its citizens. Drawing together political philosophy, jurisprudence, and public choice theory, this book forces the reader to reconsider some basic assumptions about the authority of the state. Various popular and influential theories - conventionalism, contractarianism, and communitarianism - are assessed by the author and found to fail. Leslie Green argues that only the consent of the governed can justify the state's claims to authority. While he denies that there (...) is a general obligation to obey the law, he nonetheless rejects philosophical anarchism and defends civility - the willingness to tolerate some imperfection in institutions - as a political virtue. (shrink)
The goal of this paper is to provide an extensive account of Robert Leslie Ellisʼs largely forgotten work on philosophy of science and probability theory. On the one hand, it is suggested that both his ‘idealist’ renovation of the Baconian theory of induction and a ‘realism’ vis-à-vis natural kinds were the result of a complex dialogue with the work of William Whewell. On the other hand, it is shown to what extent the combining of these two positions contributed to (...) Ellisʼs reformulation of the metaphysical foundations of traditional probability theory. This parallel is assessed with reference to the disagreement between Ellis and Whewell on the nature of (pure) mathematics and its relation to scientific knowledge. (shrink)
This research addresses the question of whether men and women in sales differ in their ethical attitudes and decision making. The study asked 209 subjects to respond to 20 ethical scenarios, half of which were "relational" and half "non-relational." The study concludes (1) that there are significant ethical differences between the sexes in situations that involve relational issues, but not in non-relational situations, and (2) that gender-based ethical differences change with age and years of experience. The implications of these finding (...) for sales organizations are discussed. (shrink)
The psychologist Leslie Farber, who died in 1981, has been revered as one of the most astute observers of the human condition and a writer of penetrating wisdom. His essays, on topics as diverse as the pornographic anguish of jealousy and the despair of psychotherapy, were collected in 1966 (The Ways of the Will) and 1976 (Lying, Despair, Jealousy, Envy, Sex, Suicide, Drugs, and the Good Life) and have been out of print for nearly twenty years. Based partly on (...) his experiences as a therapist, but more importantly on his special insight, Dr. Farber's observations provide us with a unique glimpse into ourselves that is frequently startling, but in the end always consoling. (shrink)
Reverend H.F.C. Logan is put forward as the formerly unidentified figure to which Robert Leslie Ellis referred in a journal entry of 1840 in which he wrote that it was due to his influence that William Whewell came to uphold particular Kantian views on time and space. The historical evidence of Ellis’s early familiarity with, and later commitment to Kant is noteworthy for at least two reasons. Firstly, it puts into doubt the accepted view of the second generation of (...) reformers of British algebra as non-philosophical, practice-oriented mathematicians. Secondly, in so far as Logan was the correspondent of William Rowan Hamilton, it re-emphasizes that the role of Kantianism in the transition from ‘symbolical’ to ‘abstract’ algebra in nineteenth-century British algebra requires closer scrutiny. (shrink)
I survey John Leslie's Platonic thesis that if something sufficiently good possibly exists, then it could be ethically required that it actually exists—along with the pantheistic world‐picture to which this thesis leads.
Focusing on the concept of freedom, Leslie Paul Thiele makes Heidegger's philosophical works speak directly to politics in a postmodern world. Neither excusing Heidegger for his political sins nor ignoring their lesson, Thiele nonetheless refrains from polemic in order creatively to engage one of the greatest philosophers of our time. The product of this engagement is a vindication of a democratic and ecological politics firmly grounded in philosophic inquiry. Using Heidegger's understanding of freedom as a point of departure, Timely (...) Meditations lays out the philosophic and political nature and potential of freedom in thought, speech, and deed. This disclosive freedom is contrasted to both modern (positive and negative) and postmodern (Nietzschean and Foucaultian) variations. The result is an original and provocative study that challenges our present understanding of liberty while underlining dangerous collusion with the contemporary forces of technology. Timely Meditations marks an increasingly rare achievement today. For unlike many theorists who attempt to steer a course into the world of postmodern politics, Thiele does so without forsaking philosophic foundations and without abandoning practical hopes and tasks for rhetorical diversions. Originally published in 1995. The Princeton Legacy Library uses the latest print-on-demand technology to again make available previously out-of-print books from the distinguished backlist of Princeton University Press. These editions preserve the original texts of these important books while presenting them in durable paperback and hardcover editions. The goal of the Princeton Legacy Library is to vastly increase access to the rich scholarly heritage found in the thousands of books published by Princeton University Press since its founding in 1905. (shrink)
This provocative, interdisciplinary, and transnational collection delves deeply into the educational and public intellectual hallmarks of Stuart M. Hall, a core figure in the development of the post-War British New Left, of Cultural Studies at the Centre for Contemporary Cultural Studies and later, of the Open University. It opens new vistas on both critical educational studies and cultural studies through interviews with, and essays by, leading writers, shedding light on the under-appreciated public pedagogical and cultural politics of the New Left, (...) of Thatcherism, and of Rightist, neo-colonial, diasporic, and neo-liberal formations in Jamaica, the UK, Australia, North America, and Brazil. Intimate and moving, the contributors describe Hall’s diasporic formation as a courageous ‘artist’ and educator of cultural politics and social movements, showing both the reach and the relevance of his public pedagogies in the construction of alternatives to essentialist racial politics and the despairing cynicism of neo-liberalism. With contributors and interviewees including Leslie G. Roman, Michael W. Apple, Avtar Brah, John Clarke, Annette Henry, Lawrence Grossberg, Luis Gandin, and Fazal Rizvi, _Hallmarks: The Cultural Politics and Public Pedagogies of Stuart Hall_ reveals that neither cultural politics nor public pedagogies are stable or self-evident constructs. Each legitimates and requires the other as part of a longer radical democratic project for social justice. This book was originally published as a special issue of _Discourse: Studies in the Cultural Politics of Education. _. (shrink)
Scholars have shown renewed interest in the construct of courage. Recent studies have explored its theoretical underpinnings and measurement. Yet courage is generally discussed in its broad form to include physical, psychological, and moral features. To understand a more practical form of moral courage, research is needed to uncover how ethical challenges are effectively managed in organizational settings. We argue that professional moral courage (PMC) is a managerial competency. To describe it and derive items for scale development, we studied managers (...) in the U.S. military and examined prior work on moral courage. Two methods were used to measure PMC producing a five dimensional scale that organized under a single second-order factor, which we termed overall PMC. The five dimensions are moral agency, multiple values, endurance of threats, going beyond compliance, and moral goals. Convergent and discriminant validity are analyzed by use of confirmatory factor analysis procedures. We conclude by presenting a framework for proactive organizational ethics, which reflects how to support PMC as a management practice. (shrink)
We argue that Brandon and Carson's (1996) "The Indeterministic Character of Evolutionary Theory" fails to identify any indeterminism that would require evolutionary theory to be a statistical or probabilistic theory. Specifically, we argue that (1) their demonstration of a mechanism by which quantum indeterminism might "percolate up" to the biological level is irrelevant; (2) their argument that natural selection is indeterministic because it is inextricably connected with drift fails to join the issue with determinism; and (3) their view that experimental (...) methodology in botany assumes indeterminism is both false and incompatible with the commitment to discoverable causal mechanisms underlying biological processes. We remain convinced that the probabilism of the theory of evolution is epistemically, not ontologically, motivated. (shrink)
Few thinkers of the latter half of the twentieth century have so profoundly and radically transformed our understanding of writing and literature as Jacques Derrida. Derridian deconstruction remains one of the most powerful intellectual movements of the present century, and Derrida's own innovative writings on literature and philosophy are crucially relevant for any understanding of the future of literature and literary criticism today. Derrida's own manner of writing is complex and challenging and has often been misrepresented or misunderstood. In this (...) book, Leslie Hill provides an accessible introduction to Derrida's writings on literature which presupposes no prior knowledge of Derrida's work. He explores in detail Derrida's relationship to literary theory and criticism, and offers close readings of some of Derrida's best known essays. This introduction will help those coming to Derrida's work for the first time, and suggests further directions to take in studying this hugely influential thinker. (shrink)
This paper addresses the relationship between law and coercive force. It defends, against Frederick Schauer's contrary claims, the following propositions: The force of law consists in three things, not one: the imposition of duties, the use of coercion, and the exercise of social power. These are different and distinct. Even if coercion is not part of the concept of law, coercion is connected to law many important ways, and these are amply recognized in contemporary analytic jurisprudence. We cannot determine how (...) important coercion is to the efficacy of law until we know what counts as coercive force. The question of what counts as coercion is not a matter for generalization or stipulation. It requires an explanation of the concept of coercion. (shrink)
This book marks a total departure from previous studies of the Boxer War. It evaluates the way the war was perceived and portrayed at the time by the mass media. As such the book offers insights to a wider audience than that of sinologists or Chinese historians. The important distinction made by the author is between image makers and eyewitnesses. Whole categories of powerful image makers, both Chinese and foreign, never saw anything of the Boxer War but were responsible for (...) disseminating images of that war to millions of people in China and throughout the world. (shrink)
This paper offers three objections to Leslie’s recent and already influential theory of generics :375–403, 2007a, Philos Rev 117:1–47, 2008): her proposed metaphysical truth-conditions are subject to systematic counter-examples, the proposed disquotational semantics fails, and there is evidence that generics do not express cognitively primitive generalisations.
This paper is an examination of the concept of recognition and its connection with identity and respect. This is related to the question of how women are or are not adequately recognised or respected for their achievements in sport and whether eliminating sex segregation in sport is a solution. This will require an analysis of the concept of excellence in sport, as well as the relationship between fairness and inclusion in an activity that is fundamentally about bodily movement. I argue (...) that attempts to address the problem of women’s recognition in sport need to do so in ways that neither eliminate sport as a fairness regulated system for developing individual excellence in bodily movement nor that prevent women’s achievement of sporting excellence, with the regard that belongs to them. Doing this requires us to decide whether sport is about champions or about individual excellence. (shrink)