Codes of ethics are being increasingly adopted in organizations worldwide, yet their effects on employee perceptions and behavior have not been thoroughly addressed. This study used a sample of 613 management accountants drawn from the United States to study the relationship between corporate and professional codes of ethics and employee attitudes and behaviors. The presence of corporate codes of ethics was associated with less perceived wrongdoing in organizations, but not with an increased propensity to report observed unethical behavior. Further, organizations (...) that adopted formal codes of ethics exhibited value orientations that went beyond financial performance to include responsibility to the commonweal. In contrast to corporate codes of ethics, professional codes of ethical conduct had no influence on perceived wrongdoing in organization nor these codes affect the propensity to report observed unethical activities. (shrink)

Applied mathematics often operates by way of shakily rationalizedexpedients that can neither be understood in a deductive-nomological nor in an anti-realist setting.Rather do these complexities, so a recent paper of Mark Wilson argues, indicate some element in ourmathematical descriptions that is alien to the physical world. In this vein the mathematical opportunistopenly seeks or engineers appropriate conditions for mathematics to get hold on a given problem.Honest mathematical optimists, instead, try to liberalize mathematical ontology so as to include all physicalsolutions. (...) Following John von Neumann, the present paper argues that the axiomatization of a scientifictheory can be performed in a rather opportunistic fashion, such that optimism and opportunism appear as twomodes of a single strategy whose relative weight is determined by the status of the field to beinvestigated. Wilson's promising approach may thus be reformulated so as to avoid precarious talk about a physicalworld that is void of mathematical structure. This also makes the appraisal of the axiomatic method inapplied matthematics less dependent upon foundationalist issues. (shrink)

This paper critically examines John Mark Mattox's view of the nature of the moral appropriateness of particular response options. By so doing, I aim to engage the wider readership in a debate, which I hope leads to greater clarity and precision of thinking on these topics. After summarizing Mattox's view, I argue first that in order for Mattox's ultimate conclusion to hold in moral terms, he must abandon the argument on the permissibility of nuclear reprisal to re-establish nuclear (...) deterrence and instead anchor this response solely on the moral grounds of retributive justice. Secondly, I argue that the morally superior and politically efficacious counter-nuclear terrorist response is to hunt down the nuclear terrorists and hold them accountable for war crimes in the International Criminal Court. This response is consistent with just war theoretic principles, and it also affirms the moral virtues of honor, dignity, and humane treatment in contexts where they are needed the most? the holocausts of nuclear terrorist attacks. (shrink)