This study examines the effects of publication of financial statements, the risk of a takeover of the auditee and the auditee's financial position on auditors' willingness to allow material errors in financial statements in case of management pressure. The results show that all factors significantly influence auditors' willingness to allow errors in financial statements.

PurposeTo explore the mindfulness practice, its long-term effects, facilitators and barriers, in clinical clerkship students 2 years after participation in an 8-week mindfulness-based stress reduction training.MethodA qualitative study was performed by semi-structured in-depth interviews with 16 clinical clerkship students selected by purposive sampling. Students had participated in a MBSR training 2 years before and were asked about their current mindfulness practice, and the long-term effects of the MBSR training. Thematic analysis was conducted using the constant comparison method. Data saturation was (...) reached after 16 interviews.ResultsMost interviewees were still engaged in regular, predominantly informal, mindfulness practice, although some discontinued mindfulness practice and reported an “unchanged lifestyle.” Three main themes came forward; “focused attention and open awareness” during daily activities as core elements of long-term mindfulness practice; “changes in behavior and coping” that resulted from taking a pause, reflecting, recognizing automatic behavioral patterns and making space for a conscious response; “integration in personal and professional life” by enhanced enjoyment of daily activities, improved work-life-balance and making different career choices. Barriers and facilitators in starting and maintaining mindfulness practice were understanding and intention as “pre-conditions”; practical, personal, and professional factors of students in maintaining practice.ConclusionTwo years after participation in a MBSR training, many interviewees were still engaged in mindfulness practice contributing to both personal and professional changes. In light of the high clerkship demands, MBSR training could be a valuable addition to medical curricula, supporting medical students in developing necessary competencies to become well-balanced professionals. (shrink)

Unfair offers in bargaining may have disruptive effects because they may reduce interpersonal trust. In such situations future trust may be strongly affected by social accounts (i.e., apologies vs. denials). In the current paper we investigate when people are most likely to demand social accounts for the unfair offer (Experiment 1), and when social accounts will have the highest impact (Experiment 2). We hypothesized that the need for and impact of social accounts will be highest when the intentions of the (...) other party are uncertain. The results provided support for this reasoning. (shrink)

We studied the role of social dynamics in moral decision-making and behavior by investigating how physical sensations of dirtiness versus cleanliness influence moral behavior in leader–subordinate relationships, and whether a leader’s self-interest functions as a boundary condition to this effect. A pilot study revealed that when participants imagined rewarding unethical behavior of a subordinate, they felt more dirty. Our main experiment showed that directly manipulating dirtiness by allowing leaders to touch a dirty object led to more positive evaluations of, and (...) higher bonuses for, unethical subordinates than touching a clean object. This effect, however, only emerged when the subordinate’s unethical behavior did not serve the leader’s own interest. Hence, subtle cues such as bodily sensations can shape moral decision-making and behavior in leader–subordinate relationships, but self-interest, as a core characteristic of interdependence, can override the influence of such cues on the leader’s moral behavior. (shrink)

BackgroundAdverse childhood experiences can cause serious mental problems in adolescents and therefore may expected to be associated with higher use of psychosocial care, potentially varying by type of specific ACE. The aim of our study is to explore the association of the number of ACE and types of specific ACE with entering and using psychosocial care.MethodsWe used data from the Slovak Care4Youth cohort study, comprising 509 adolescents from 10 to 16 years old. We used logistic regression models adjusted for age, (...) gender, and family affluence to explore the associations of number and type of specific ACE with the use of psychosocial care.ResultsHaving three or more ACE as well as experiencing some specific ACE increased the likelihood of using psychosocial care. Regarding experience with the death of somebody else you love, we found a decreased likelihood of the use of psychosocial care.ConclusionExperiencing ACE above a certain threshold and parent-related ACE increase the likelihood of adolescent care use. (shrink)

New agrifood technologies are often difficult to grasp for the public, which may lead to resistance or even rejection. Insight into which technology features determine public acceptability of the technology could offer guidelines for responsible technology development. This paper systematically assesses the relative importance of specific technology features for consumer response in the agrifood domain in two consecutive studies. Prominent technology features were selected from expert judgment and literature. The effects of these features on consumer evaluation were tested in a (...) consumer study. Fictitious technologies were used to avoid any uncontrollable contextual influences that existing new technologies may evoke. Results show that technologies that were seen as more natural and newer were perceived less risky, more beneficial, and were evaluated more positively. Technologies applied to food were judged to be more beneficial, but also more risky than those applied to non-food. Technologies used in the production process were perceived to be less risky and evaluated more positively than those used in the product. Technologies owned by the market leader were perceived to be more beneficial, and evaluated more positively than those that were freely available. In a next study, effects of the technology features on consumer response were tested for existing new agrifood technologies. This study replicated the results for perceived naturalness, perceived newness, and place in the production process where the technology is applied. However, in contrast to the first study, we did not find an effect of application area and technology ownership. (shrink)

In this paper, we discuss an approach to ‘design for wow’ that focuses on the emotions that constitute a wow-experience. In this approach, the eliciting conditions of these emotions are used to define a product character with a high wow-impact. In addition to the approach, a measurable wow-index is introduced. First, a concept of wow is described in which wow is explained as a combination of fascination, pleasant surprise, and desire. The eliciting conditions of these three emotions are examined and (...) combined to a ‘wow-appraisal.’ This concept is applied in the design of a mobile telephone. A combination of qualitative and quantitative research methods was used to formulate concern themes relevant for the wow-appraisal. These themes were used to create a layered product character and a prototype of the final design. An evaluation study demonstrated that the product designed with this approach rated higher on the wow-index than alternative products. (shrink)

BackgroundThe COVID-19 pandemic has created ethical challenges for intensive care unit (ICU) professionals, potentially causing moral distress. This study explored the levels and causes of moral distress and the ethical climate in Dutch ICUs during COVID-19.MethodsAn extended version of the Measurement of Moral Distress for Healthcare Professionals (MMD-HP) and Ethical Decision Making Climate Questionnaire (EDMCQ) were online distributed among all 84 ICUs. Moral distress scores in nurses and intensivists were compared with the historical control group one year before COVID-19. ResultsThree (...) hundred forty-five nurses (70.7%), 40 intensivists (8.2%), and 103 supporting staff (21.1%) completed the survey. Moral distress levels were higher for nurses than supporting staff. Moral distress levels in intensivists did not differ significantly from those of nurses and supporting staff. “Inadequate emotional support for patients and their families” was the highest-ranked cause of moral distress for all groups of professionals. Of all factors, all professions rated the ethical climate most positively regarding the culture of mutual respect, ethical awareness and support. “Culture of not avoiding end-of-life-decisions” and “Self-reflective and empowering leadership” received the lowest mean scores. Moral distress scores during COVID-19 were significantly lower for ICU nurses (p < 0.001) and intensivists (p < 0.05) compared to one year prior.ConclusionLevels and causes of moral distress vary between ICU professionals and differ from the historical control group. Targeted interventions that address moral distress during a crisis are desirable to improve the mental health and retention of ICU professionals and the quality of patient care. (shrink)

Involving patients in decisions on primary prevention can be questioned from an ethical perspective, due to a tension between health promotion activities and patient autonomy. A nurse-led intervention for prevention of cardiovascular diseases, including counselling (risk communication, and elements of shared decision-making and motivational interviewing) and supportive tools such as a decision aid, was implemented in primary care. The aim of this study was to evaluate the nurse-led intervention from an ethical perspective by exploring in detail the experiences of patients (...) with the intervention, and their views on the role of both the nurse and patient. The study had a qualitative design. 18 patients who had received the intervention participated. Data were gathered by in-depth interviews. The interviews were analysed using directed content analysis. The findings revealed that patients perceived the consultations not as an infringement on their autonomy, but as supportive to risk reduction efforts they tried but found hard to realise. They specifically emphasised the role of the nurse, and appreciated the nurse's realistic advice, encouragement, and help in understanding. Patients' views on and experiences with risk management are in line with notions of relational autonomy, caring cooperation and communicative action found in the literature. We conclude that patients define the relationship with the nurse as shared work in the process of developing a healthier lifestyle. (shrink)

Previous research has yielded inconsistent findings concerning the relationship between envy and schadenfreude. Three studies examined whether the distinction between benign and malicious envy can resolve this inconsistency. We found that malicious envy is related to schadenfreude, while benign envy is not. This result held both in the Netherlands where benign and malicious envy are indicated by separate words (Study 1: Sample A, N = 139; Sample B, N = 150), and in the USA where a single word is used (...) to denote both types (Study 2, N = 180; Study 3, N = 349). Moreover, the effect of malicious envy on schadenfreude was independent of other antecedents of schadenfreude (such as feelings of inferiority, disliking the target person, anger, and perceived deservedness). These findings improve our understanding of the antecedents of schadenfreude and help reconcile seemingly contradictory findings on the relationship between envy and schadenfreude. (shrink)

An important challenge for actors in economic exchange relations concerns dealing with the aftermath of unethical behavior and the violation of trust that such transgressions entail. As transgressions in these relations often result in financial harm for one party, a common restorative approach consists of the transgressor paying a financial compensation to the victim; either voluntarily, or following coercion by a third party (cf. litigation). In the present article, we studied the impact of financial compensations on victims' trust towards the (...) transgressor and examined whether the size of the compensation is relevant to this process. In contrast to out-come-based models in game theory, we predicted that whether larger compensations foster more trust, depends on whether the compensation is provided voluntarily or not. Experimental data from a trust game supported our hypothesis by showing that larger compensations only lead to more trust when the transgressor provided the compensation voluntarily, whereas compensation size had no effect when the transgressor was forced by a third party. (shrink)

The history of ideology and its definition continues to occupy scholars across a range of disciplines. Contrary to the vast volume of earlier work on ideology however, this books provides a challenging new theory of ideology, one that is capable of explaining not only the internal structures of ideologies, but also how ideologies function in society. In formulating theory that is capable of providing the first insights into the internal structures of ideologies while simultaneously explaining how discourse structures may be (...) used in the production and reproduction of ideologies, van Dijk offers a highly important theoretical bridge between the micro and macro structures of society. This book will be essential for all students of discourse studies, communication, social psychology, sociology, and political science. (shrink)

As Van Dijk proposed in the first issue of Discourse and Communication, the main purpose of this journal is to bridge the two cross-disciplines of communication and discourse studies. Given this goal, this article sought to help clear the ground for such interdisciplinary development by investigating how organizational researchers use the terms `discourse' and `communication' and cast discourse—communication relationships. By reviewing 112 organizational discourse studies from major journals in communication, organizational studies, and interdisciplinary journals published between 1981 and 2006, (...) this study identified diverse conceptualizations of these basic concepts. The findings help dispel some of the misunderstandings that scholars from one research field may possess toward the other and sort through some, if not all, the confusions regarding the terms `discourse', `communication', and their relationships. (shrink)

Background: Empathy is a contested concept in the field of care ethics. According to its proponents, empathy is a unique way to connect with others, to understand what is at stake for them, and to help guide moral deliberation. According to its critics, empathy is biased, inaccurate or a form of projection that does not truly grasp and respect the otherness of the other, and that may be distorted by prejudices. Objectives: We aim to contribute to a better understanding of (...) the significance of empathy in care ethics by reviewing both the functions and limitations of empathy in this field. Research design: Drawing on literature from care ethics and closely related fields, we identify the relevant functions and limitations of empathy from the relational, epistemic, normative, and political perspectives. These perspectives are drawn from four main characteristics of care ethics, which serve as a concise framework for understanding the significance of empathy. Participants and research context: This article is written as part of an empirical and theoretical research project that aims to better understand the functions and limitations of empathy in care practices, from the perspective of care ethics. Ethical considerations: We try to do justice to both the appraisal and critique of empathy in the care ethics literature. Findings: Our findings stress that the relationship between care ethics and empathy is complicated and rife with opposing views. Therefore, we conclude that care ethics is not an ethics of empathy. Discussion and conclusion: Based on our findings, we formulate pathways that may guide the further analysis of empathy in care practices and care ethics. (shrink)

We provide an ethical evaluation of the debate on managing diversity within teams and organizations between equality and business case scholars. Our core assertion is that equality and business case perspectives on diversity from an ethical reading appear stuck as they are based on two different moral perspectives that are difficult to reconcile with each other. More specifically, we point out how the arguments of equality scholars correspond with moral reasoning grounded in deontology, whereas the foundations of the business case (...) perspective are crafted by utilitarian arguments. We show that the problems associated with each diversity perspective correspond with the traditional concerns with the two moral perspectives. To resolve this stalemate position, we argue that the equality versus business case debate needs to be approached from a third, less well-known moral perspective (i.e. virtue ethics). We posit that a focus on virtues can enhance equality by reducing prejudice and illustrate this by applying it to the HRM domains of recruitment and selection and of performance management. Subsequently, we argue that values are key to aligning virtues with each other and with corporate strategy, delineate our values and virtues perspective on diversity, and argue why and how it can enhance organizational performance. (shrink)

Imagination is often considered the pinnacle of representational cognition. Looking at the concrete details of imagining in context, this paper aims to contribute to the emerging literature that is challenging this representational view by offering a relational and radically situated alternative. On the basis of observing architects in the process of making an architectural art installation, we show how to consider imagination not as de-contextualized achievement by an individual but as an opening up to larger-scale “affordances,” i.e. the unfolding possibilities (...) for action. We show how the architects coordinate the enactment of multiple affordances across different timescales, from small-scale affordances of picking up a mobile phone to the large-scale affordance of making the installation that takes months to unfold. These affordances get co-determined as they are jointly enacted. It is within this determining process that imagination too finds its place. On our view it is the indeterminacy of multiple affordances unfolding in action simultaneously that can be experienced as imaginative. The indeterminate character of this coordinative process allows activities to widen and open up, letting new possibilities for action enter into them. (shrink)

The article investigates the political cartoon construction of two major `players' on the contemporary political stage, and the semio-linguistic and visual rhetorical tools used to achieve this construction, through an analysis of semiotic-discursive aspects of a small corpus of political cartoons in English and Arabic, all about the two `players' — George W. Bush and Osama bin Laden — in the aftermath of 9/11 and within the ongoing `war on terror', followed by a more detailed analysis of two political cartoon (...) texts from the corpus — one in Arabic about Bush and the other in English about bin Laden. A rationale for the combination of semiotics and critical discourse analysis and a discussion of the nature and functions of political cartoon are provided. These are followed by a review of the relevant literature with a focus on political cartoons. The analysis, drawing upon the `dispositive' model and the incongruity theory of humor, addresses the verbal and visual aspects of the cartoons, instances of blending, incongruity and visual metaphors therein. Some major notions in CDA, for example Van Dijk's ideological square and Chilton's legitimation and proximization, are also utilized in examining the sample cartoons. The detailed analysis of the two cartoons elaborates on the salient features and generic aspects of the sample, specifically on incongruity, blending and visual metaphor, toward an understanding of the messages of the cartoons, the tools used to convey these messages and how they contribute to the ongoing war of ideological misrepresentation. (shrink)

Women and men towards a new type of leadership In the Netherlands emancipation has had a lot of attention in the last decades of the former century. Nowadays, often is thought the inequality be­tween men and women at the workplace is solved. Nevertheless, despite the high amount of for instance female students, in higher positions in organizations and academies female leaders still are a minority. More important, their qualities to lead are underestimated, as well by men as by themselves. In (...) today’s world, a combination of feminine and masculine leadership is the best way to manage the modern fluid network organizations, and androgyn leaders are highly searched for. (shrink)

In cognitive science, long-term anticipation, such as when planning to do something next year, is typically seen as a form of ‘higher’ cognition, requiring a different account than the more basic activities that can be understood in terms of responsiveness to ‘affordances,’ i.e. to possibilities for action. Starting from architects that anticipate the possibility to make an architectural installation over the course of many months, in this paper we develop a process-based account of affordances that includes long-term anticipation within its (...) scope. We present a framework in which situations and their affordances unfold, and can be thought of as continuing a history of practices into a current situational activity. In this activity affordances invite skilled participants to act further. Via these invitations one situation develops into the other; an unfolding process that sets up the conditions for its own continuation. Central to our process account of affordances is the idea that engaged individuals can be responsive to the direction of the process to which their actions contribute. Anticipation, at any temporal scale, is then part and parcel of keeping attuned to the movement of the unfolding situations to which an individual contributes. We concretize our account by returning to the example of anticipation observed in architectural practice. This account of anticipation opens the door to considering a wide array of human activities traditionally characterized as ‘higher’ cognition in terms of engaging with affordances. (shrink)

Regret and disappointment have in common the fact that they are experienced when the outcome of a decision is unfavourable: They both concern “what might have been”, had things been different. However, some regret and disappointment theorists regard the differences between these emotions as important, arguing that they differ with respect to the conditions under which they are felt, and how they affect decision making. The goal of the present research was to examine whether and how these emotions also differ (...) with respect to the way in which they are experienced. Participants were asked torecall aninstance of intense regret or disappointment andto indicate what they felt, thought, felt like doing, did, and were motivated to do during this experience (cf. Roseman, Wiest, & Swartz, 1994). Significant differences between regret and disappointment were found in every category. These differences were most pronounced for “action tendencies” (what participants felt like doing) and “emotivations” (what they were motivated to do). These results suggest that the two emotions have differential implications for future behaviour. (shrink)

In this article the relevance of a sociocognitive approach to discourse is shown by presenting a new theory of context, defined as subjective participants’ constructs of communicative situations, and made explicit in terms of mental models - context models - in Episodic Memory. Through a ‘contextual analysis’ of a fragment of one of the ‘Iraq’ speeches by Tony Blair in the British House of Commons, it is shown how such context models control and explain many political aspects of interaction that (...) cannot be accounted for in autonomous approaches to text and talk. Context models thus provide an explicit theory of relevance and the situational appropriateness of discourse, and hence also a basis for theories of style. (shrink)

The smooth integration of the natural sciences with everyday lived experience is an important ambition of radical embodied cognitive science. In this paper we start from Koffka’s recommendation in his Principles of Gestalt Psychology that to realize this ambition psychology should be a “science of molar behaviour”. Molar behavior refers to the purposeful behaviour of the whole organism directed at an environment that is meaningfully structured for the animal. Koffka made a sharp distinction between the “behavioural environment” and the “geographical (...) environment”. We show how this distinction picks out the difference between the environment as perceived by an individual organism, and the shared publicly available environment. The ecological psychologist James Gibson was later critical of Koffka for inserting a private phenomenal reality in between animals and the shared environment. Gibson tried to make do with just the concept of affordances in his explanation of molar behaviour. We argue however that psychology as a science of molar behaviour will need to make appeal both to the concepts of shared publicly available affordances, and of the multiplicity of relevant affordances that invite an individual to act. A version of Koffka’s distinction between the two environments remains alive today in a distinction we have made between the field and landscape of affordances. Having distinguished the two environments, we go on to provide an account of how the two environments are related. Koffka suggested that the behavioural environment forms out of the causal interaction of the individual with a pre-existing, ready-made geographical environment. We argue that such an account of the relation between the two environments fails to do justice to the complex entanglement of the social with the material aspects of the geographical environment. To better account for this sociomaterial reality of the geographical environment, we propose a process-perspective on our distinction between the landscape and field of affordances. While the two environments can be conceptually distinguished, we argue they should also be viewed as standing in a relation of reciprocal and mutual dependence. (shrink)

Decision outcomes sometimes result in negative emotions. This can occur when a decision appears to be wrong in retrospect, and/or when the obtained decision outcome does not live up to expectations. Regret and disappointment are the two emotions that are of central interest in the present article. Although these emotions have a lot in common, they also differ in ways that are relevant to decision making. In this article we review theories and empirical findings concerning regret and disappointment. We first (...) discuss how regret and disappointment differ with respect to their antecedent conditions, appraisals, and phenomenology. We also discuss possible behavioural consequences of experiencing these emotions. Next, we consider how the anticipation of regret and disappointment may influence decision making. We use regret and disappointment theory, developed by the economists Bell (1982, 1985), and Loomes and Sugden (1982, 1986, 1987), as a framework for our discussion. Finally, we argue that combining the theoretical approaches and research paradigms of behavioural decision theory with emotion theories will significantly increase our knowledge of antecedents and consequences of emotions. (shrink)

Theorizing about perception is often motivated by a belief that without a way of ensuring that our perceptual experience correctly reflects the external world we cannot be sure that we perceive the world at all. Historically, coming up with a way of securing such epistemic contact has been a foundational issue in psychology. Recent ecological and enactive approaches challenge the requirement for perception to attain epistemic contact. This article aims to explicate this pragmatic starting point and the new direction of (...) inquiry that this opens up for psychology. It does so by detailing the development of James J. Gibson’s ecological psychology. Securing epistemic contact has been a leitmotiv in Gibson’s early work, but subsequent developments in Gibson’s works can teach us what it takes to adopt a pragmatic approach to psychology. We propose a reading of the developments in Gibson’s original works that shows that, since perception is a mode of acting, perception aims for pragmatic contact before allowing for epistemic contact. Amplifying these pragmatist lines of thought in Gibson’s works we end by considering situations where an individual is adapted to the intricacies of specific social practices. These situations show how pragmatic contact can also afford attaining epistemic contact. (shrink)

This paper aims to provide a starting point for a non-representational approach to language. It will do so by undoing some of the reifying tendencies that are at the heart of the ontology of scientific psychology. Although non-representational theories are beginning to emerge, they remain committed to giving explanations in terms of ontological structures that are independent of human activity. If they maintain this commitment it is unlikely that they will displace representationalism in domains such as language. By following some (...) of Wittgenstein’s remarks on language, I explain the phenomenon of reification by carefully considering the formative, situational flow of language—thus without invoking representations. In this way, the paper sketches a direction of approach for a non-representational theory of language, undercutting the most important assumptions that justify an explanatory ontology devoid of human activity. (shrink)