In recent years, and in close connection with a number of well-known financial malpractice cases, public debate on business ethics has intensified worldwide, and particularly in ethics-unfriendly environments, such as Spain, with many recent fraud and corruption scandals. In the context of growing consensus on the need of balancing social prosperity and business profits, concern is increasing for introducing business ethics in higher education curricula. The purpose is to improve ethical behaviour of future business people, and of accounting professionals in (...) particular. In this study, from a sample of 551 business students at a Spanish university, the importance of accounting ethics is investigated. The aim of this paper is twofold. First, we attempt to examine students’ overall perceptions of business ethics in unfriendly environments and, specifically, their views on the importance and goals of accounting ethics education. Second, we intend to investigate whether potential differences in such perceptions depend on previous business ethics courses taken, gender, and age of students. Our results show that those students who have previously taken an ethics course are especially prone to considering that accounting education should include ethical considerations, and show greater interest in further introducing this subject in their curricula. These facts should encourage universities offering business degrees in ethics-unfriendly environments to extend the implementation of ethics courses in their curricula. Besides, significant differences in students’ perceptions on the importance of accounting ethics are found depending on their gender and age. In line with previous research findings, female and older students show more ethical inclinations than, respectively, male and younger students. Thus, ethics-unfriendly environments can be treated as contexts where general trends on students’ ethical attitudes are also clearly visible. This fact, together with the evidenced impact of ethics courses on students’ ethical inclinations, places ethics-unfriendly environments as crucial research settings for further inquiring into the nuances that help explain students’ attitudes towards accounting ethics and the role of ethics courses in business degree curricula. (shrink)

The present study investigated whether lexical access is affected by a regular phonological variation in connected speech: voice assimilation in French. Two associative priming experiments were conducted to determine whether strongly assimilated, potentially ambiguous word forms activate the conceptual representation of the underlying word. Would the ambiguous word form [sud] (either assimilated soute 'hold' or soude 'soda') facilitate 'bagage' 'luggage', which is semantically related to soute but not to soude? In Experiment 1, words in either canonical or strongly assimilated form (...) were presented as primes. Both forms primed their related target to the same extent. Potential lexical ambiguity did not modulate priming effects. In Experiment 2, the primes such as assimilated soute pronounced [sud] used in Experiment 1 were replaced with primes such as soude canonically pronounced [sud]. No semantic priming effect was obtained with these primes. Therefore, the effect observed for assimilated forms in Experiment 1 cannot be due to overall phonological proximity between canonical and assimilated forms. We propose that listeners must recover the intended words behind the assimilated forms through the exploitation of the remaining traces of the underlying form, however subtle these traces may be. (shrink)

Business Ethics, the Environment &Responsibility, Volume 31, Issue 3, Page 718-740, July 2022.

Business Ethics: A European Review, EarlyView.

Ethical conflicts (ECs), dilemmas auditors face when personal values or professional obligations clash with their actions, pose significant challenges to the auditing profession, potentially influencing turnover intention (TI). This study addresses a knowledge gap in the related research by focusing on two critical EC triggers: workload (WL) and perceived auditor ethical failure (PAEF: ethical sensitivity), which refers to auditors’ perceptions of ethical violations within their profession. Grounded in role theory and ethical climate theory, our study investigates the impact of WL (...) and PAEF on ECs and explores how these conflicts mediate the relationship between PAEF/WL and TI. Additionally, we examine the moderating role of organisational ethical climate (EtC) in these relationships. Using a survey of auditors and employing partial least squares structural equation modelling (PLS-SEM), our results reveal that both WL and PAEF increase ECs, thus escalating TI. The findings suggest that a firm’s perceived EtC can negatively moderate the relationship between PAEF and ECs. The study underlines the importance of fostering a strong EtC to manage ECs effectively and provides valuable implications for professionals, regulators, and academics seeking to improve ethical practices within auditing firms and to reduce auditor turnover. (shrink)

The aim of this paper is to explore the peculiar case of infectious logics, a group of systems obtained generalizing the semantic behavior characteristic of the -fragment of the logics of nonsense, such as the ones due to Bochvar and Halldén, among others. Here, we extend these logics with classical negations, and we furthermore show that some of these extended systems can be properly regarded as logics of formal inconsistency and logics of formal undeterminedness.

El presente artículo pretende mostrar que la "cuestión de Dios en Heidegger" no puede dejar al margen la "cuestión del hombre en Heidegger". La hipótesis de trabajo es que, con mayor o menor claridad, debe bosquejarse en el pensamiento temprano de Heidegger, esto es, en la época de las primeras lecciones de Friburgo, una concepción del ser humano, del mismo modo que ello acontece en el entorno de Ser y Tiempo. Dicha concepción del ser humano remite a la "cuestión de (...) Dios". Para ello se analizan los dos textos en que Martin Heidegger interpreta el pensamiento de San Agustín, particularmente los libros X y XI de las Confesiones. (shrink)

Enrique Ambrosini Dussel is and has been one of the most prolific Latin American philosophers of the last 100 years. This is the definitive English language collection of Dussel's enormous body of work in ethics, economics, history, and liberation theology.

High cultures and the inter-regional system: beyond Hellenocentrism -- The material moment of the ethics, practical truth -- Formal morality, intersubjective validity -- Ethical feasibility and the "goodness claim" -- The ethical critique of the prevailing system : from the perspective of the negativity of the victims -- The anti-hegemonic validity of the community of victims -- The liberation principle -- Appendix I. some theses in the order of their appearance in the text -- Appendix II. Sais: capital of Egypt.

No Vocabulaire technique et critique de la philosophie, de André Lalande, lê-se: 'quando se fala em reduzir um fato a certos elementos tem-se em conta seja uma limitação e um empobrecimento inaceitáveis, seja, pelo contrário, uma simplificação útil e legítima que conserva o essencial do fato em questão'. O modo de pensar reducionista, de que se ocupa este artigo, corresponde à primeira daquelas acepções e como tal é criticado com o auxílio de dois autores clássicos, em ordem não cronológica: Hegel (...) e Dante. (shrink)

El artículo pretende reconstruir la argumentación que Heidegger desarrolla sobre el concepto de persona en algunos pasajes del § 10 de Ser y tiempo. En esos breves pasajes, Heidegger comenta positivamente la noción de persona desplegada por Husserl y Scheler en el marco del movimiento fenomenológico. En consecuencia, en el artículo me concentro en identificar y comentar los principales argumentos de las Ideas II de Husserl y de la Ética y el Libro sobre la simpatía de Scheler, a partir de (...) los cuales es posible sostener la conocida tesis según la cual la persona no es cosa ni sustancia. Finalmente, bosquejo algunos matices que se dan entre los autores respecto de la noción de persona. (shrink)

In this paper I argue against the thesis defended by Michael Giudice, who claims that it is possible to provide a concept of law by determining the necessary conditions of its essence. My main thesis is: 1) that this goal can exclusively be reached with certain kind of concepts: those satisfying what I propose to call:“Golden Standard of Concepts with Necessary Conditions” and 2) that the concept of “Law” is not such a concept. Therefore I defendmethodological pluralism in opposition to (...) methodological monism embraced by some contemporary legal philosophers.Resumen:En este artículo contiendo la tesis defendida por Michael Giudice en la cual sostiene que es posible elaborar un concepto de derecho mediante la determinación de las propiedades necesarias de su esencia. Mis tesis principales son: 1) que sólo para cierto tipo de conceptos puede alcanzarse ese objetivo y 2) que el concepto de “Derecho” no es uno de ellos. Defiendo un pluralismo metodológico contra el monismo metodológico suscrito por algunos filósofos del derecho contemporáneos. (shrink)

This is the third volume of the new series Social, Political, & Legal Philosophy and it deals with the relationship between Law and The Philosophy of Action. In this volume a number of legal issues are illuminated by resource to the analysis of mental concepts. Issues in Criminal Law, Contract Law, Acceptance of Legal Systems, and the nature of Legal Norms are some of the main issues dealt in the papers that constitute the volume. Conceptual analysis is used and new (...) overtures are made into current findings in the Cognitive Sciences. All of this results in illuminating accounts that throw new light on traditional fundamental legal issues. This volume is a precursor in the powerful theorizing of the Cognitive Sciences that is being brought to bear in the Philosophy of Mind and in the theory of Law, and this theorizing will increase in the coming years. (shrink)

This research extends previous findings related to the positive influence of company credibility on a social Cause–Brand Alliance’s (CBA) persuasion mechanism. This study analyzes the mediating role of two dimensions of company credibility (trustworthiness and expertise) with regard to the influence of altruistic attributions and two types of brand–cause fit (functional and image fit) on corporate social responsibility image. A structural equation model tests the proposed framework with a sample of 299 consumers, and the results suggest that (1) image fit (...) and altruistic attribution are cues that consumers use to evaluate company trustworthiness when linking to a social cause; (2) functional fit significantly influences perceived company expertise but not trustworthiness; and (3) trustworthiness has more weight than expertise in judgments about corporate social responsibility. (shrink)

This is a collection of papers on metaethics very broadly conceived, to include, for example, moral psychology. Incorporates a broad view of philosophy, utilizing contributions from leading philosophers Provides readers with the latest cutting-edge developments in this extensive subject.

Al hilo de los testimonios y las entrevistas, las biografías y el análisis de la obra de figuras cardinales como Isaiah Berlin, Jorge Luis Borges, Leszek Kolakowski, Hugh Thomas, Paul Kennedy o John Elliott, Travesía liberal ofrece las claves para comprender los vaivenes de la historia, desde la España imperial hasta el 11-S, y arrojar nueva luz en el inquietante comienzo del siglo xx. Sólo un historiador como Enrique Krauze podía vertebrar episodios tan alejados en el tiempo y en (...) la geografía como el movimiento neozapatista y el Holocausto, la Revolución de Terciopelo y el humanismo indigenista o el conflicto árabe-israelí... El rigor y la brillantez analítica que caracterizan las obras de Krauze confluyen en este volumen, en el que poco a poco se perfila no sólo la travesía de la humanidad a lo largo de los siglos, sino también la andadura intelectual del autor. (shrink)

Para sugerir posibles soluciones a las desigualdades sociales, culturales y económicas, así como al alarmante deterioro del planeta, es necesario tener en cuenta que las causas que las provocan no son coyunturales. Según numerosos expertos, estamos ante una crisis estructural, energética, alimentaria, social, económica, medioambiental, política, institucional, cultural y de valores.

In lieu of an abstract, here is a brief excerpt of the content:THE EDUCATOR IN THE FACE OF REFORM Enrique Gómez León It might be claimed that all the reforms ofthe educational systems of the wealthy nations of the West aim to accomplish the motto of the French Revolution: Liberty, Equality, Fraternity. The principle goal of school today is the formation ofcitizens. Laws enshrine this sacred purpose, and politicians repeat it in every conceivable declaration oftheir programs. Public schools are (...) ofcourse part and parcel ofthe State. It is the ideals ofthe State that govern the educational process, and this in a double sense: schools should train pupils in these values, and at the same time reproduce these values in their functional processes. A quick glance at the characteristics of any high school allows us to recognize the values in question: a)Freedom of expression for teachers and pupils; freedom ofprograms, or rather the multiplication of subjects to be taught, since schools should represent every facet of our complex reality; freedom also from etiquette, from formal rules of behavior regarding what to wear, the way to speak up, how to address teachers; freedom, finally, from parents, who abandon to schools the role of primary and fundamental educator. b)Equality, a benefit ofdemocratization, which bears with it the obligation ofschooling for all; boys and girls study the same contents, and there is no exclusion for economic or religious reasons, nor for intellectual ones. c)Fraternity nowadays cashes out as tolerance, a true fetish word in the contemporary world. It is a tolerance which implies an absolute laicity so as to allow the expression ofevery kind ofbelief, or its lack, and which implies the right to speak far beyond what science allows, and yet to fall far short of what it demands, since emotion and sentiment demand their place alongside, or above, truth. The indubitable goodness of these objectives, these ideals—which no one would dare to criticize in public—does not manage to hide a spreading sense ofmalaise: teachers complain that pupils learn less and less, discipline problems increase; adolescents complain that school doesn't frighten them Enrique Gómez León97 any more, it'sjust boring; parents complain that there are no longer any good manners, their children are wasting their time; the newspapers deplore the increase of violence in the schools. Often the motives behind these complaints are quite banal: teachers focus on their own convenience and resist change; comparisons with the past are no longer valuable, since now everybody has become a product of schooling; most adolescents, above all, are extraordinarily entertained by school, where they meet up with their friends; parents forget that they had already scandalized their own parents with their astounding new mores; newspapers are slaves to the moment, obliged every day to forget what happened yesterday. We should not overlook the bad reasons for complaining about the malaise, but we should equally give it its due attention. I would like to bring out some arguments underlying it, as described from the position ofa teacher ofadolescents who loves and enjoys his profession. This malaise does not spring from resistance to the ideals of our era—liberty, equality, fraternity—but from the experience of a surprising fact: the more one exalts that slogan, the more the intellectual task of the school recedes into the background. As a consequence, freedom is reduced to lack of direction, equality to simple indifference, and fraternity to a paralyzing absence ofany meaningful boundaries. School, then—we are still talking about the state education system—may tend to produce what it is trying to avoid: a society both less free and more unequal. It is the apprehension of this future that provokes some disquieting questions among teachers: What use is this? What am I doing? What might I be able to do? In other words: What power do I have? So as to bring out some elements for discussion, and with the goal also of justifying the preceding hypothesis, I am going to approach the problem by first drawing away from it. In this way I hope to gather the necessary "élan" to underline two points—among many others—which, in my opinion, deserve more thought. Mircea Eliade repeats on several occasion this... (shrink)

I present a notion of invariance under arbitrary surjective mappings for operators on a relational finite type hierarchy generalizing the so-called Tarski-Sher criterion for logicality and I characterize the invariant operators as definable in a fragment of the first-order language. These results are compared with those obtained by Feferman and it is argued that further clarification of the notion of invariance is needed if one wants to use it to characterize logicality.

This paper presents a revision of the way in which Jürgen Habermas returns to the critical tradition of Marxism regarding the topic of ideology. After the characterization of Habermasian thinking regarding the progress of instrumental rationality it confronts the debate between Habermas and Niklas Luhmann within German Social Theory. Finally, the third section focuses on showing the differences regarding the conception of the place of law in society, based on the theoretical frameworks of Habermas and Luhmann.

ResumenLa tragedia griega sigue siendo un gran referente de reflexión filosófica. En este artículo nos centraremos en la figura de Eurípides, concretamente en el tema de los juicios morales que trasmiten sus obras trágicas. La cuestión es que si en Esquilo la razón triunfaba sobre el dilema trágico, en Eurípides no se ve claro ese triunfo si viene impuesto desde fuera y no ha arraigado en el corazón de los ciudadanos. La razón tiene muchas dificultades para ejercer su control sobre (...) la acción y orientarla hacia el bien común. Eurípides planteará que es la persona, su conciencia interior, la que debe de estar convencida de que algo le obligue moralmente. El paso de una moral pensada a una moral vivida.Palabras claveRazón, pasión, conciencia interior, obligación moral, moral pensada, moral vividaAbstractThe Greek tragedy is still an important reference for philosophical reflection. In this article we will focus on the figure of Euripides, specifically on the issue of moral judgments his tragic plays transmit. The issue is that if in Aeschylus reason prevailed over the tragic dilemma, in Euripides it is not clear if that triumph is imposed from outside and has not rooted in the heart of the citizens. Reason faces much difficulty to exercise its control over action and go for the common good. Euripides proposes that it is the person, their inner consciousness, which must be convinced that something should oblige them morally. It’s the passage from a thought morality to a lived morality.KeywordsReason, passion, inner consciousness, moral obligation, thought morality, lived morality. (shrink)

The strong political portrait of Eduardo Frei Montalva, the Christian-democratic president of Chile between 1964 and 1970 and, before the violent establishment of general Augusto Pinochet dictatorship regime in 1973, leader of democratic opposition, includes, already in his time, a powerful thought about democracy, rule of law, and global citizenship, and about the origin and meaning of history. And his analysis and proposals retain full political and legal validity.

En este libro Pedro Karczmarczyk se da a la tarea de recopilar ―además de colaborar con un texto propio― una serie de artículos que abordan las principales tradiciones de la filosofía contemporánea, en especial sobre un tema que se encuentra en el meollo del pensamiento filosófico: la cuestión del sujeto. Podemos pensar entonces que el título, El sujeto en cuestión, evoca de manera certera lo común que atraviesa la diversidad de enfoques; volviéndose el hilo de Ariadna que nos ayuda a (...) caminar por un laberinto poblado de gigantes filosóficos que, como es su célebre y problemática costumbre, hablan su propio idioma. Este cuestionamiento sobre la multívoca categoría de ‘sujeto’ (vocablo que ha sido entendido como sustrato-súbdito-sujeto de la consciencia entre otros) comienza con la necesaria ruptura respecto del espíritu filosófico moderno que creyó fervientemente en la posibilidad de delimitar ―y agotar― los modos y los medios a través de los cuales la consciencia (el sujeto) es capaz de representar el mundo. Cénit de este modo de pensar fue la filosofía de Kant, referente ineludible de muchos de los autores analizados en el presente libro que de un modo u otro se enfrentan a la pretensión fundacionista, ahistoricista y universalista de nuestro pasado filosófico. (shrink)

En el ámbito angloamericano destacan en el campo de la filosofía de la religión, por su calidad y originalidad aportaciones como las de John Hick, Anthony Flew, Alvin Plantinga, o Richard Swinburne. El presente libro recoge algunos de los artículos más destacados de estos y otros autores en torno a la racionalidad de las creencias religiosas.