In this study we examine (1) how a manager’s risk behavior is influenced by developing success (or failure) as an impending settling up deadline to report performance approaches, (2) how willingness to provide transparent accountability is negatively affected by perceived risk and eroding trust, and (3) how others interpret and respond to reduced transparency. As perceptions of high levels of risks suggest a lack of environmental control of a firm’s destiny in contemporary settings, we adopt a historical approach to examine (...) these issues. In this respect we draw on primary sources found in library archives in Spain and Argentina. Our focal case refers to the contract signed and executed between the South Sea Company and Captain José de Salinas (1731–1735) to walk 408 Negroes from Buenos Aires to Potosí and sell them en route or at destination. Drawing on this evidence, we examine how bring about unethical conduct featured by increasingly risky business practices, and how eroding trust conditions lead to only summary record-keeping and delayed reporting. In turn, diminished accountability further undermined trust. Our findings have implications for further research in this area as well as for contemporary cases of accounting failures. (shrink)
Extant research notes a tendency to propound the idea that female managers are secondary to men. Gender differences constitute an ethical issue and the discursive constructions of gender management are central to research in business ethics. Drawing on evidence gathered from a time–space intersection that has been widely neglected by research in this area, we address whether female business leaders develop gender-stereotypic management styles as well as their propensity to adopt masculine management patterns such as making risky decisions and implementing (...) formal management systems. Our findings suggest that gender-stereotypic management styles are chosen strategically and target-driven, which implies a selective use of masculine and feminine management styles. Furthermore, as part of the masculine approach, female business owners adopt risk-taking decisions and implement formal management systems. Our results provide support for the argument that gender is context dependent and, hence, the findings of this study may be useful for contemporary jurisdictions featuring male-dominated societies and a strong intervention by the State in the economy. (shrink)
Neuroethics, the study of the cognitive and neural mechanisms underlying ethical decision-making, is a growing field of study. In this review, we identify and discuss four themes emerging from neuroethics research. First, ethical decision-making appears to be distinct from other types of decision-making processes. Second, ethical decision-making entails more than just conscious reasoning. Third, emotion plays a critical role in ethical decision-making, at least under certain circumstances. Lastly, normative approaches to morality have distinct, underlying neural mechanisms. On the basis of (...) these themes, we draw implications for research in business ethics and the practice of ethics training. (shrink)
Pocos fenómenos han suscitado tanto debate en América Latina como es la cuestión de su integración, que, a pesar de sus luces y sus sombras, sus avances y retrocesos, sigue ahí, presente, a pesar de las incertidumbres que los diferentes acontecimientos políticos generan sobre su futuro próximo.
Cumulative evidence points to the effectiveness of moral dilemma discussion as a pedagogical strategy. However, much of the extant empirical research has been limited to investigating its effect on moral judgment. In addition, the potentially distinct effects of the two major components of the intervention, the intrapersonal contemplation and the interpersonal discussion that follows, have been barely examined. Using the Trolley Problem, this quasi-experimental study examined the effectiveness of moral dilemma discussion and of intrapersonal moral dilemma contemplation in promoting prosocial (...) intentions among individuals in the context of a product-harm situation. The results confirm that moral dilemma discussion positively influences some forms of prosocial intentions. The results also suggest that moral dilemma discussion is not necessarily more effective than intrapersonal moral dilemma contemplation in promoting prosocial intentions. (shrink)
El pensamiento político de Mario Briceño Iragorry está atravesado por profundas pinceladas utópicas. Su preocupación por alertar las trampas de la historia y las manipulaciones de la política, le llevaron a proponer un antidiscurso desde la sensibilidad como código ético y el pasado colonial a..
O trabalho que apresentamos é a tradução do párodo da tragédia euripidiana As Suplicantes, uma tradução semântica, acompanhada de uma introdução em que abordamos algumas linhas gerais sobre o párodo e a estética e função do ritual fúnebre contido nele.
One of the main differences between countries within the international community is their degree of development. In fact, the breach between developing countries and developed countries is constantly growing. However, there is not a clear definition of what a developing country is, thus sometimes hindering the classification of countries in this category. The lack of such a definition may be due to the heterogeneity of developing countries. Nevertheless, we can found developing countries subcategories and legal effects of their establishment.
A tradução que apresentamos é referente ao debate entre Jocasta, Polinices e Etéocles, sobre o exílio de um e o governo tirânico do outro, a eminente guerra entre Argos e Tebas e a tentativa da mãe de impedir que a maldição de Édipo proferida contra os filhos, encontre, enfim, seu termo.