This book discusses recent developments relating to ethical and sustainable issues in accounting and finance. Accounting is often seen as a technical discipline that records, classifies and reports financial transactions. However, since the financial information produced concerns all interest groups both within and outside the enterprise, accounting also has social characteristics and involves multi-faceted duties and responsibilities. As such, in addition to basic principles and accepted rules and standards in the field, this book focuses on the ethical aspects and fundamentals (...) of this profession that accountants should also take into consideration, as this is the only way to build and preserve society's confidence in accounting and increase its social credibility. Kıymet Tunca Çalıyurt graduated from the Faculty of Business Administration and Economics, Marmara University, Istanbul Turkey. She also has Masters and Ph.D. degrees in Accounting and Finance from the Social Graduate School at Marmara University. She pursued her postdoc studies on "Accounting and Corporate Social Responsibility" with Prof. David Crowther at London Metropolitan University in 2003. Her research interests are in accounting, auditing, fraud, social responsibility, corporate governance, finance, business ethics with a special interest in NGOs, and aviation management. She has business experience as a management trainee at McDonald's, as a member of the finance staff at Singapore Airlines, and as an auditor at Horwath Auditing. She is external auditor and trainer at Consulta Auditing Company, INAA in Istanbul under the presidency Prof Dr. Emre Burckin. (shrink)

Singapore's long-serving People's Action Party government suffered from a major electoral setback in the 2011 general election and subsequent by-elections. The high-growth population policy, underpinned by the influx of migrants and foreign workers, has strongly fuelled the groundswell of public discontent and is commonly perceived to have contributed to widening income disparities, wage stagnation, and cost of living pressures. This article attempts to make sense of the PAP leadership's dogged commitment to the high-growth population policy despite the electoral backlashes (...) and policy criticisms by prominent public intellectuals and others closely connected to the PAP establishment. It considers Singapore's high-growth population policy and widening income disparity within the context of the authoritarian developmental state's shift away from the social compact. The article also examines the impact of widening income inequality and other policy lapses on the legitimacy of the PAP government as the clamor for a renewed social compact based on gathers momentum in the repoliticized polity. (shrink)

ABSTRACT With the controversial ethical issues on the creation of human embryos through cloning for therapeutic research, which holds more promise for medical breakthroughs that the world could ever imagine and the acknowledgement by many scientists that this biotechnology may not lead in the near future to therapies; this country report discusses the approach Singapore takes on human stem cell research, interjected with the authors’ own arguments and suggestions especially on research compensation injuries, an often neglected important issue. International (...) comparative viewpoints taken by the major countries in the world are also included in the appendix. (shrink)

A country report describing the teaching of philosophy in Singapore's primary and secondary schools.

In this essay Charlene Tan offers a philosophical analysis of the Singapore state's vision of shared citizenship by examining it from a Confucian perspective. The state's vision, known formally as “Our Shared Values,” consists of communitarian values that reflect the official ideology of multiculturalism. This initiative included a White Paper, entitled Shared Values, which presented pejorative assessments of the ideals of “individual rights” and “individual interests” as antithetical to national interests. Rejecting this characterization, Tan argues that a dominant Confucian (...) perspective recognizes the correlative rights of all human beings that are premised on the inherent right to human dignity, worth, and equality. Furthermore, Confucianism posits that it is in everyone's interest to attain the Confucian ethical ideal of becoming a noble person in society through self-cultivation. Tan concludes by highlighting two key implications for Singapore from a Confucian perspective on the Shared Values: first, schools in Singapore should place greater emphasis on individual moral development of their students, and second, more avenues should be provided for residents to contribute actively to the development of the vision of shared citizenship. (shrink)

In this article the key aspects of logistical support of the airline’s innovation activity on the market of air transport services have been defined, the structure of the airline’s innovation system, logistics approach to managing the innovation activity of an airline enterprise have been considered and the main objectives of logistical activity in the context of innovation activity support of airlines have been clarified. The importance and peculiarities of logistical support of the airline’s innovation activity as an innovation flow (...) control system have been studied. The algorithm of formation of the logistical support mechanism for the airline’s innovation activity has been elaborated and specified. The objectives tree for improving the efficiency of logistical support of the airline’s innovation activity has been created. (shrink)

Our study examines how a company’s engagement in corporate social responsibility influences word of mouth about the company on Twitter, particularly during a service delay. We use the airline industry as the study context. On the popular social medium Twitter, people post tweets about airline services and raise concerns about service delays when flights are delayed, canceled, or diverted. Drawing on the literature on legitimacy and the halo effect, we argue that a company’s CSR engagement enhances its corporate image, which (...) in turn, influences WOM about the company on Twitter. We predict and find that airlines with better CSR engagement receive more positive word of mouth and less negative word of mouth on Twitter. We also find that service delays reduce PWOM and increase NWOM, with the additional finding that the positive relationship between service delays and NWOM is less strong for airlines with better CSR engagement. We conduct additional analyses to investigate the effects of environmental, social, and governance CSR on PWOM and NWOM. Our study has practical implications in informing companies about the benefits of CSR engagement in relation to public opinion during service delays. (shrink)

Singapore's Human Organ Transplant Act presumes that competent adults consent to donate their kidneys in the event of a fatal accident, unless they have refused in writing. No family consent is required. What can other countries wishing to implement a presumed‐consent model of organ donation learn from Singapore's experience?

This article considers the role of meritocracy in the ruling ideology of Singapore. It argues that meritocracy, far from being a system for the management of scarce resources, is in fact the imposi...

The U.S. and U.K. models of corporate social responsibility (CSR) are relatively well defined. As the phenomenon of CSR establishes itself more globally, the question arises as to the nature of CSR in other countries. Is a universal model of CSR applicable across countries or is CSR specific to country context? This article uses integrative social contracts theory (ISCT) and four institutional factors – firm ownership structure, corporate governance, openness of the economy to international investment, and the role of civil (...) society – to examine CSR in Singapore, Turkey, and Ethiopia. Field research results illustrate variation across the institutional factors and suggest that CSR is responsive to country differences. Research findings have implications for consideration of the tradeoff between global and local CSR priorities and practices. (shrink)

In recent years Singapore has come to be seen as a successful project of economic transformation and capitalist development. What is more remarkable - but less discussed - is Singapore's success in building a multiethnic society and the unique concomitant civilizing processes that have accompanied this. Singapore represents today a project of a multi-ethnic and multi-cultural polity and a postmodern global city that combines civility, nostalgia and economic functionality. Here it is argued that - despite some well-known (...) and decisive dark spots on the political landscape - this success has to do with two concomitant processes. One is the functionally administered extension of the state into the meaning-sphere of the individual, totalizing it from within his own nostalgia in an exoticized urban space. The other is the soteriological transcendence of individual and intra-individual relations within and beyond the culturally recognized `communities'. Westerners will not be able to learn from the Singapore process of multi-cultural civilization should they continue to merely understand it in terms of `Asian authoritarianism'. (shrink)

Classical Chinese Poetry in Singapore: Witnesses to Social and Cultural Transformations in the Chinese Community. By Bing Wang. Lanham, Md.: Lexington Books, 2018. Pp. xii + 189. $90 ; $85.50.

Airline pilots are attributed ultimate responsibility and final authority over their aircraft to ensure the safety and well-being of all its occupants. Yet, with the advent of automation technologies, a dissonance has emerged in that pilots have lost their actual decision-making authority as well as their ability to act in an adequate fashion towards meeting their responsibilities when unexpected circumstances or emergencies occur. Across the literature in human factor studies, we show how automated algorithmic technologies have wrestled control away from (...) airline pilots. The inter-related ethical and pragmatic consequences resulting from such a dissonance are presented. This includes pilots serving as ‘legal sponges’, being caught in ‘moral crumple zones’, as well as real impacts on safety and well-being of passengers and crew. One potential avenue presented in the literature involves a redistribution of responsibility towards all agential entities within the cockpit system. We discuss the possible pitfalls to this approach, including the reinforcement of pilot skills erosion as well as technology’s own limitations in adaptively dealing with unexpected circumstances. We justify our position by showing how algorithmic technology’s representational frames mask or severely limit the pilots’ natural reflex to ‘practically cope’ and gain an ‘optimal grip’ with a given context/situation at hand. Here, we present the concept of relevant or meaningful control, which pilots, when allowed to develop their natural brain-body reflexes, gain across gradual mastery of the aircraft. Finally, we propose a socio-technical design approach in which pilots can re-appropriate full human meaningful control of the aircraft, thus allowing them to meet their attributed responsibilities. (shrink)

The coming of bioethics to Singapore / W. Calvin Ho and Sylvia S.N. Lim -- The impact of the bioethics advisory committee on the research community in Singapore / Charmaine K.M. Chan and Edison T. Liu -- Engaging the public : the role of the media / Chang Ai-Lien and Judith Tan -- Confucian trust and the biomedical regulatory framework in Singapore / Anh Tuan Nuyen -- The clinician-researcher : a servant of two masters? / Alastair V. (...) Campbell, Jacqueline Chin, and Teck Chuan Voo -- The US model for oversight of human stem cell research / Lindsay Parham and Bernard Lo -- Genetics and stem cell research : models of international policy-making / Bartha Maria Knoppers, Emily Kirby and Rosario Isasi -- Public engagement and bioethics commissions / Thomas H. Murray and Ross S. White -- Norm-making on human-animal chimeras and hybrids in Singapore, the United Kingdom and the international domain / W. Calvin Ho and Martin Bobrow -- How will future bioethical issues engage Singapore? / John Elliott. (shrink)

With the current globalisation and complexity of today’s business environment, there are increasing concerns on the role of business ethics. Using culture and religion as the determinants, this paper presents a cross-national study of attitudes toward business ethics among three countries: Australia, Singapore and Hong Kong. The results of this paper have shown the attitudes toward business ethics to be significantly different among the three countries. It was also found that respondents who practised their religion tend to consider themselves (...) more ethically minded than those who do not. Additional findings on gender have also revealed significant differences between the males and females for respondents in Singapore and Australia. Males are generally considered more ethical than females across the three countries studied. (shrink)

This country report provides an update on the status of Pre-University Philosophy education in Singapore.

BackgroundFamily presence during adult cardiopulmonary resuscitation is still not widely implemented. Based on empirical evidence, various national and international professional organizations recommend allowing relatives to be present during resuscitation. However, healthcare providers worldwide are still reluctant to make it standard care.PurposeThis paper is a part of an ongoing cross-cultural study that aims to solicit attitudes of healthcare providers working in emergency departments towards family presence during cardiopulmonary resuscitation. This paper reports the qualitative data from surveying healthcare providers working in an (...) emergency department at a university-affiliated hospital in Singapore.MethodHealthcare workers were asked to fill out an online survey, including both quantitative and qualitative questions. Their attitudes were critically analyzed and compared with existing empirical data.ResultsMajority of healthcare workers believed that relatives should not be present during c... (shrink)

The small nation-state of Singapore has increasingly been referred to in the popular media as the Intelligent Island of the future. With significant state investment in the promotion and dissemination of information-communications technology and attendant social ramifications, this has become an area that can no longer be ignored or taken for granted. This article intends to map the conditions of possibility on which Singapore can be conceived of as an Intelligent Island, in situating the role of information technology (...) and Intelligent Island discourse within the discourses of postcoloniality, technocapitalism, late modernity, and globalization. In particular, this article attempts to show how, in Intelligent Island discourse, the processes of the construction of a Singaporean nation are intricately linked to the shift in political discourse from mobilizing a rhetoric of crisis to one of utopianism. (shrink)

This study investigates a few Anglo English and Singapore English tags. The focus is on their meaning and the ways of thinking they reflect, rather than their forms and functions. The study contrasts the so-called Anglo English tag questions and the Singapore English tag is it? and tries to show that their semantic and pragmatic differences relate to differences in ways of thinking in the two cultures. For the purposes of this research, meaning is articulated in a paraphrase (...) couched in natural semantic metalanguage (NSM), which comprises a set of empirically established semantic primes and a universal grammar. (shrink)

This article examines the disappearance of Malaysian Airlines MH370 through the lens of its varied non-human witnesses. By employing Harun Farocki’s notion of operative images in conjunction with the process philosophy of Alfred North Whitehead it plots a radically dispersed and autonomous image-making apparatus that captured the event of the aircraft’s disappearance and accelerated the expansion of the event itself. Crucially, this article proposes that these images cannot be understood in terms of vision but must be read instead as (...) a series of tactile or synaesthetic practices between materials. Through examining contemporary image-making technologies employed in the search for the aircraft, it charts an ontological tactility within image making, one that – it is argued – has been present since the birth of the medium itself. (shrink)

This book is about multiculturalism, broadly defined as the recognition, respect and accommodation of cultural differences. Teo proposes a framework of multicultural denizenship that includes group-specific rights and intercultural dialogue, by problematising three issues: a) the unacknowledged misrecognition of non-citizens within the scholarship of multiculturalism; b) uncritical treatment of citizens and non-citizens as binary categories and; c) problematic parcelling of group-specific rights with citizenship rights. Drawing on the case of Singapore as an illustrative example, where temporary labour migrants are (...) culturally stereotyped, socioeconomically disenfranchised and denied access to rights accorded only to citizens, Teo argues that understandings of multiculturalism need to be expanded and adjusted to include a fluidity of identities, spectrum of rights and shared experiences of marginalisation among citizens and non-citizens. Civic Multiculturalism in Singapore will be of interest to students and scholars of multiculturalism, critical citizenship studies, migration studies, political theory and postcolonial studies. (shrink)

The aim of the article is to analyze the relationship between Singapore and the People’s Republic of China in the light of the current policy of the President of the United States Donald Trump. The point of reference for the presented analysis is the foreign policy of the former President Barack Obama, based on the strategy known as “pivot to Asia” – the strategic turnabout of the United States to the Asia-Pacific region. One of its main objectives was the (...) signing of a multilateral agreement on the establishment of a free trade zone, the Trans-Pacific Partnership (TPP), bringing together 12 countries. The main subject of the present analysis is to examine the impact of Donald Trump’s decision of January 2017 to withdraw from the TPP trade agreement on the relations between the remaining signatories of the agreement, as well as to examine Beijing’s actions, which may seek to increase its sphere of influence in Asia through the breakdown of TPP. The main part of the research is focused on the triangle politics concept in international politics, which will include China, Singapore and the United States. Besides the two largest economic powers, Singapore is included because of its membership in the TPP and ASEAN, and due to its strong economy and its population (predominantly) of Chinese origin it can be viewed as the “fifth column” or may otherwise play a role in the Greater China concept. (shrink)

States commonly employ education policy to build a strong sense of citizenship within young people and to create types of citizens appropriate to the country. In Singapore the government created a policy to build citizenship through both policy statements and social studies in the school curriculum. In the context of a tightly controlled state regulating schooling through a highly controlled educational system, the government expected teachers to obey these policy documents, political statements and the prescribed curriculum. What do teachers (...) understand about citizenship in this context? In schools do teachers demonstrate independence of thought on citizenship education or do they acquiesce to government policy? This article reports on a small group of social studies teachers' understandings of citizenship and explores the nature of these understandings in the context of government policy. The study showed an unexpected diversity of conceptualization amongst Singaporean teachers with their understandings of citizenship located in four themes, namely a sense of identity, rights and responsibilities, participation, and national history. This response was unintended by government and reflects an independence of citizenship education landscape in schools, despite the tight policy and bureaucratic controls over teachers by the Singapore state. (shrink)

The term 'Asian values' became popular in the political discourse in the 1980s and 1990s. The most vocal proponents of Asian values are Singapore s Lee Kuan Yew and Malaysia's Mahathir and their deputies and government officials, as well as post-Tiananmen Chinese leaders. Most notable of all these three strands of the Asian values debate is the 'Singapore School', which 'comprises leaders who have articulated a defence of the Singapore regime, either in their personal or official capacities'. (...) This article discusses the origins and philosophical underpinnings of 'Asian values' in the Singapore context and its relationship to civics education. First, it provides the historical context for the interest in Confucianism and Asian Values. It then looks at the role and use of Confucianism and Asian Values in Asia, before discussing the case of Singapore and Asian values. I explore the interconnections between changes in history, civics and social studies curricula, and the politics of the 'Asian Values' discourse in Singapore which underpins these curricula. At the heart of the issue was the states attempt to forge and articulate a Singaporean identity, and the role of citizenship/moral education in attaining this elusive nation building goal. (shrink)

Ethnography of Singapore Chinese Names: Race, Religion, and Representation Singapore Chinese is part of the Chinese Diaspora. This research shows how Singapore Chinese names reflect the Chinese naming tradition of surnames and generation names, as well as Straits Chinese influence. The names also reflect the beliefs and religion of Singapore Chinese. More significantly, a change of identity and representation is reflected in the names of earlier settlers and Singapore Chinese today. This paper aims to show (...) the general naming traditions of Chinese in Singapore as well as a change in ideology and trends due to globalization. (shrink)

This study argues that actions taken during a crisis within the responsibility compass impacts reputation. The lens of responsible leadership was chosen from among the different foci of leadership scholarship because of its emphasis on relational and ethical dimensions. The focus of this study was the actions undertaken by the CEOs of United and Delta Airlines after the forceful removal of the passengers and its influence on the reputation capital as measured by the changes in the respective share prices (...) of the airlines. The overarching question was whether there was clear statistical evidence that linked the actions undertaken as part of the crisis management efforts and the reputation of the airlines. Findings from this study suggest that actions taken as part of responsible leadership compass explained the variations in the share prices. In the case of United Airlines almost 70% of the variations in the share prices could be explained by responsible leadership, whereas in the case Delta airlines only 50.6% of the variations in the share value could be predicted based on the role of leadership in crisis management. (shrink)

Within the research framework of pragma-dialectics, this study analysed and assessed strategic manoeuvring by dissociation in corporate crisis communication, exemplified by the 2017 United Airlines’ Passenger Dragging-off Incident. As shown from the analysis of the public statements issued on its official website and Twitter, United Airlines adopted dissociation using the lexical item “volunteer” in the different stages of argumentation: bringing forward a standpoint, maintaining a standpoint and mitigating a standpoint. In so doing, the corporation strategically manoeuvred the topical (...) potential and the presentational devices to meet the demands of its primary audience, i.e. the international general public. Whereas employing dissociation of the notion “volunteer” seemed to be reasonable and served the corporation’s interests best, its argumentative effectiveness was called into question based upon the general rules for critical discussion and the institutional context. (shrink)

This study examines the impact of corporate governance on the financial performance of Asia Pacific stocks in three Asian countries: Malaysia, Thailand and Singapore. By including a sample of 159 firms listed on three Asian stock markets from 2013 to 2017, this study found that the effects of corporate governance mechanisms vary significantly among the three Asian markets. Specifically, this study shows that board size has positively influenced listed firms' financial performance in the Singapore Exchange. However, our findings (...) show that board size has negatively affected listed firms' financial performance in Thailand's Stock Exchange. In addition, our results reveal that board independence has negatively influenced listed firms' financial performance in Bursa Malaysia. Finally, this study provides implications for regulatory authorities in the Asian stock markets to separate between chairman and CEO roles since most Asian firms are owned and directed by business families. (shrink)

This article pursues two central goals. First, I seek to advance the sustained study of occupational identity as a pivotal mechanism for organizing work and, thus, as a productive means of integrating the aims of two scholarly movements: 1) the ‘dislocation’ of organization and 2) the renewed emphasis on work in organization studies. Specifically, I propose the study of evolving relations between occupational image discourse and role communication, and my analysis of US commercial airline pilots enacts the potential of such (...) research. The analysis demonstrates how contemporary pilots draw on the deliberate historical construction of airline pilots as elite, fatherly professionals to make sense of their work, explicitly invoking gender discourse as a rational and emotional warrant for their labor and, in so doing, implicitly articulating sexuality, race, and class discourses. Accordingly, the second major goal of the article is to promote inquiry into how discourses of difference function to organize occupational identity and, thus, to produce the division and hierarchy of labor. With this move, I seek to bring a more constitutive view of discourse and communication, as well as a focus on intersection and interplay among discourses of difference, to the study of occupational identity and segregation. (shrink)

A One Health approach holds great promise for attenuating the risk and burdens of emerging infectious diseases (EIDs) in both human and animal populations. Because the course and costs of EID outbreaks are difficult to predict, One Health policies must deal with scientific uncertainty, whilst addressing the political, economic and ethical dimensions of communication and intervention strategies. Drawing on the outcomes of parallel Delphi surveys conducted with policymakers in Singapore and Australia, we explore the normative dimensions of two different (...) precautionary approaches to EID decision-making—which we call regimes of risk management and organizing uncertainty, respectively. The imperative to act cautiously can be seen as either an epistemic rule or as a decision rule, which has implications for how EID uncertainty is managed. The normative features of each regime, and their implications for One Health approaches to infectious disease risks and outbreaks, are described. As One Health attempts to move upstream to prevent rather than react to emergence of EIDs in humans, we show how the approaches to uncertainty, taken by experts and decision-makers, and their choices about the content and quality of evidence, have implications for who pays the price of precaution, and, thereby, social and global justice. (shrink)

High degrees of uncertainty and a lack of effective therapeutic treatments have characterized the COVID-19 pandemic and the provision of drug products outside research settings has been controversial. International guidelines for providing patients with experimental interventions to treat infectious diseases outside of clinical trials exist but it is unclear if or how they should apply in settings where clinical trials and research are strongly regulated. We propose the Professional Oversight of Emergency-Use Interventions and Monitoring System as an alternative pathway based (...) on guidance developed for the ethical provision of experimental interventions to treat COVID-19 in Singapore. We support our proposal with justifications that establish moral duties for physicians to record outcomes data and for institutions to establish monitoring systems for reporting information on safety and effectiveness to the relevant authorities. Institutions also have a duty to support generation of evidence for what constitutes good clinical practice and so should ensure the unproven intervention is made the subject of research studies that can contribute to generalizable knowledge as soon as practical and that physicians remain committed to supporting learning health systems. We outline key differences between POEIMS and other pathways for the provision of experimental interventions in public health emergencies. (shrink)

Shadow education, or supplementary private tutoring, has expanded to become a multi-billion-dollar industry worldwide, capitalising on the desires of parents and their children to succeed and excel in education. In doing so, shadow education draws upon and reproduces cultural capital represented by knowledge, skills and educational credentials and symbolic capital constituted in the prestige, privilege and legitimacy of educational achievement. The study on which this article is based adopts a critical discourse analytic approach to examine the websites of five leading (...) private tuition centres in Singapore as seen through the lens of Bourdieu’s concept of capital. The aim is to identify specific forms of cultural capital, examine how they are harnessed for promotional purposes, and show how this reflects and reproduces the forms and representations of educational achievement and success valued in Singapore. Findings offer a deeper understanding of the marketing discourse of shadow education that pivots on the quality of private tutors, success beyond examinations and school, and concrete representations of social distinction and achievement. More significantly, the study contributes to research situated at the nexus of shadow education and Bourdieu’s concept of capital to shed light on how shadow education reflects and magnifies broader socio-cultural orientations and socio-economic structures. (shrink)

This article uses transcriptions from video recordings of airline pilots at work, on actual flights, to consider some locations and the interactional significance of a feature of routine talk in the airline cockpit: and-prefaced turns. As pilots’ work is formally organized for them as many discrete and ordered tasks, and-prefacing is a local means for maintaining an ongoing sense of their conduct of a flight as a whole. By and-prefacing their talk, pilots present some new talk or task as connected (...) and relevantly next in a larger macro-sequence of work for their flight. And-prefacing is evidence of pilots’ orientation to a sense of sequence that can extend well beyond pairs of turns at talk and/or non-talk activities, or even a series of such paired sequences. It allows pilots to make salient the sequentiality of their work where the officially prescribed wordings they must use can leave this implicit. (shrink)

This paper is an illustration of the case study of trying to create an awareness of human values at the Malaysian Airlines System (MAS) as part of its work culture. Some of the principles of this intervention and the key process used in developing a values-based culture are highlighted. A brief background of why MAS undertook a values journey is given along with the approach and the process used, based on the values clarification process (VCP). The development of other (...) internal processes customized to design in-house modules through the values awareness programme (VAP) and the values inculcation programme (VIP) are also outlined. The paper combines two perspectives in this case study: one of the authors was an internal consultant with MAS and the other an external consultant to parts of the process. The objective is to share insights from such an intervention to enable other organizations to benefit from this experience. (shrink)

In this study, we examined students' attitudes toward cheating and whether they would report instances of cheating they witnessed. Data were collected from three educational institutions in Singapore. A total of 518 students participated in the study. Findings suggest that students perceived cheating behaviors involving exam-related situations to be serious, whereas plagiarism was rated as less serious. Cheating in the form of not contributing one's fair share in a group project was also perceived as a serious form of academic (...) misconduct, although a majority of the students admitted having engaged in such behavior. With regard to the prevalence of academic cheating, our findings suggest that students are morally ambivalent about academic cheating and are rather tolerant of dishonesty among their peers. On the issue of whether cheating behaviors should be reported, our findings revealed that a majority of students chose to take the expedient measure of ignoring the problem rather than to blow the whistle on their peers. Implications of our findings are discussed. (shrink)