This chapter contains sections titled: Introduction Public accounting services AICPA's code of professional conduct Enforcement of the Code of Conduct Illustrative disciplinary actions Controversial ethical issues in the accounting profession Conclusion.

The era from the late fifties to the early seventies was marked in Africa and the Caribbean by a rush of newly articulated anticolonial sentiment that was associated with the burgeoning of both international back consciousness and more localized nationalist movements. Between 1957 and 1973 the vast majority of African and the larger Caribbean colonies won their independence; the same period witnessed the Cuban and Algerian revolutions, the latter phase of the Kenyan “Mau Mau” revolt, the Katanga crisis in the (...) Cong, the Trinidadian Black Power uprising and, equally important for the atmosphere of militant defiance, the civil rights movement in the United States, the student revolts of 1968, and the humbling of the United States during the Vietnam War. This period was distinguished, among Caribbean and African intellectuals, by a pervasive mood of optimistic outrage. Frequently graduates of British or French universities, they were the first generation from their regions self-assured and numerous enough to call collectively for a renunciation of Western standards as the political revolts found their cultural counterparts in insurrections against the bequeathed values of the colonial powers.In the context of such challenges to an increasingly discredited European colonialism, a series of dissenting intellectual chose to utilize a European text as a strategy for getting “out from under this ancient mausoleum of [Western] historic achievement.”1 They seized upon The Tempest as a way of amplifying their class for decolonization within the bounds of the dominant cultures. But at the same time these Caribbeans and Africans adopted the play as a founding text in an oppositional lineage which issued from a geopolitically and historically specific set of cultural ambitions. They perceived that the play could contribute to their self-definition during a period of great flux. So, through repeated, reinforcing, transgressive appropriations of The Tempest, a once silenced group generated its own tradition of “error” which in turn served as one component of the grander counterhegemonic nationalist and black internationalist endeavors of the period. Because that era of Caribbean and African history was marked by such extensive, open contestation of cultural values, the destiny of The Tempest at that time throws into uncommonly stark relief the status of value as an unstable social process rather than a static and, in literary terms, merely textual attribute. Rob Nixon is a Ph.D. candidate in English at Columbia University. He is working on the topics of exile and Third World-metropolitan relations in the writing of V. S. and Shiva Naipaul. His previous contribution to Critical Inquiry is “No Names Apart: The Separation of Word and History in Derrida’s ‘Le Dernier Mot du Racisme’ ”. (shrink)

In a series of articles, Rieppel (2005, Biol. Philos. 20:465–487; 2006a, Cladistics 22:186–197; 2006b, Systematist 26:5–9), Keller et al. (2003, Bot. Rev. 69:93–110), and Nixon and Carpenter (2000, Cladistics 16:298–318) criticize the philosophical foundations of the PhyloCode. They argue that species and higher taxa are not individuals, and they reject the view that taxon names are rigid designators. Furthermore, they charge supporters of the individuality thesis and rigid designator theory with assuming essentialism, committing logical inconsistencies, and offering proposals that (...) render taxonomy untestable. These charges are unsound. Such charges turn on confusions over rigid designator theory and the distinction between kinds and individuals. In addition, Rieppel’s, Keller et al.’s, and Nixon and Carpenter’s proposed alternatives are no better and have their own problems. The individuality thesis and rigid designator theory should not be quickly abandoned. [Individuals; kinds; PhyloCode; rigid designators; species; taxa; taxon names.]. (shrink)

This is primarily a sociological study of the impact on the viewer of television coverage of particular key events. Singled out especially are: MacArthur day in Chicago in 1951, the 1952 political conventions, and the Kennedy-Nixon debates of 1960. The impact of television on political opinion and the effect of nationally televised voting returns on late voters are also explored. Relying on the method of questionnaires and interviews with strategically placed eye-witnesses and television watchers, the Langs discovered: that there (...) is a difference between being there in person and "being there" via T.V., that the major networks differ, often markedly, with respect to the impression of the event conveyed, and that in spite of seeming to be a "see for yourself" news medium, T.V. can't help but introduce some "refraction," some inadvertent bias, into the actuality it conveys. Although there is occasional passing reference to McLuhan, there is little discussion of T.V. as medium. Rather, content, and content of news coverage specifically, is the primary focus. However, in the last chapter, and here and there throughout the book, there are more speculative reflections on what the authors have discovered. For example, they speculate on the way television coverage becomes an event in its own right and on the way television "manufactures" actuality, transforming the viewers' quest for truth into a quest for trust. The book is a helpful, feet-on-the-ground reference point for the exploration of the problems of media and messages.--S. O. H. (shrink)

I offer an appreciation and critique of Ernst Fehr’s altruism research in experimental economics that challenges the "selfishness axiom" as an account of human behavior. I describe examples of Fehr’s experiments and their results and consider his conceptual terminology, particularly his "biological" definition of altruism and its counterintuitive implications. I also look at Fehr’s experiments from a methodological perspective and examine his explanations of subjects’ behavior. In closing, I look at Fehr’s neuroscientific work in experimental economics and question his adherence (...) to a subjective expected utility interpretation of subjects’ behavior. Key Words: altruism • Ernst Fehr • strong reciprocity • neuroeconomics • experimental economics. (shrink)

Abstract:Extrapolating from Carroll’s four domains of corporate social responsibility (1979) and Pyramid of CSR (1991), an alternative approach to conceptualizing corporate social responsibility (CSR) is proposed. A three-domain approach is presented in which the three core domains of economic, legal, and ethical responsibilities are depicted in a Venn model framework. The Venn framework yields seven CSR categories resulting from the overlap of the three core domains. Corporate examples are suggested and classified according to the new model, followed by a discussion (...) of limitations and teaching and research implications. (shrink)

Can or should God be considered a managerial stakeholder? While at first glance such a proposition might seem beyond the norms of stakeholder management theory or traditional management practice, further investigation suggests that there might be both theoretical and practical support for such a notion. This paper will make the argument that God both is and should be considered a managerial stakeholder for those businesspeople and business firms that accept that God exists and can affect the world. In doing so, (...) part one of the paper first discusses the growth of religion and spirituality within the business and academic communities. Part two raises several arguments based on stakeholder theory and business reality to support the notion of God as a managerial stakeholder. Part three addresses the arguments against God as a managerial stakeholder. Part four discusses the managerial implications of considering God as a managerial stakeholder. The paper concludes with its limitations. (shrink)

"This is an interesting and provocative reading of Durkheim that sheds new light on the contemporary relevance of his work and offers new and complex material for the debate over social theory. It is well written, and the style is lively.

Thomas W. Dunfee, in addition to his many other contributions to business ethics literature, has generated a stream of research that attempts to tackle the issue of corruption. Dunfee's research on corruption includes three primary contributions: the introduction of "Integrative Social Contract Theory" which provides a normative theoretical framework by which to judge the morality of global business activity including corruption; the "C2 Principles", which outline specific content and implementation measures that corporations can voluntarily adopt to combat corruption; and a (...) normative evaluation of "guanxi," a concept which can lead to questionable corruption practices in China. The article will highlight Dunfee's contribution to the literature and suggest future research directions based on his academic work. (shrink)

Contrary to Constantin Fasolt, I argue that it is no longer useful to think of religion as an anomaly in the modern age. Here is Fasolt’s main argument: humankind suffers from a radical rift between the self and the world. The chief function of religion is to mitigate or cope with this fracture by means of dogmas and rituals that reconcile the self to the world. In the past, religion successfully fulfilled this job. But in modernity, it fails to, and (...) it fails because religion is no longer plausible. Historical, confessional religions, then, are no longer doing what they are supposed to do; yet the need for religion is still very much with us. Fasolt’s account would be a tragic tale, if not for his claim that there is a new religion for the modern age, a religion that fulfills the true reconciling function of religion. That new religion is the reading and writing of history. Indeed, for Fasolt, reading history is religiously redemptive, and writing history is a sacred act. The historian, it turns out, is the priest in modernity. In my response, I challenge both Fasolt’s remedy and its justification . Indeed, I reject both his romantic view of past religion as the peaceful reconciler, as well as his pessimistic view of present religion as the maker of “enemies” among modern people. In the end, I argue that the way Fasolt employs his categories—“alienation,” “salvation,” “religion,” “history”—is too vague to do much useful work. They are significant categories and they deserve our attention. But in my view, the story Fasolt tells is both too grim and too cheerful. (shrink)

The study examines employee, managerial, and ethics officer perceptions regarding their companies codes of ethics. The study moves beyond examining the mere existence of a code of ethics to consider the role that code content and code process (i.e. creation, implementation, and administration) might play with respect to the effectiveness of codes in influencing behavior. Fifty-seven in-depth, semi-structured interviews of employees, managers, and ethics officers were conducted at four large Canadian companies. The factors viewed by respondents to be important with (...) respect to code effectiveness include: provisions of examples; readability; tone; relevance; realism; senior management support; training; reinforcement; living up to standards; reporting requirement; anonymous phone line; communicating violations; and enforcement. The factors found to be potentially important include: justification for provisions; employee involvement; and sign-off requirements. Factors found not to be important include: objectives for the code; prior distribution; testing; and relating ones performance review to compliance with the code. (shrink)

ABSTRACT William Blake's poem Jerusalem, like all Perennial utopias, achieves a dialectical synthesis of the ideal and the actual through the narrative focalization of a religious experience at the level of character, one that is at once transhistorical and universal. By reading the poem through the lens of the Perennial paradigm, we discover that the temporal aspects of Jerusalem are intimately tied to the religious dimensions of Blake's utopian vision. In addition to giving us a new way to understand the (...) well-documented distinctiveness of Blake's religious message, the Perennial paradigm shows Blake's soteriology in Jerusalem to be utopian rather than salvationist. Because of the ultimately subjective nature of apprehension of the Divine Vision, Blake's utopian thought is not “clearly a forward-directed anticipatory and visionary concept,” as Magnus Ankarsjö has recently argued. Blake does not rally the reader towards some “ensuing peaceful millennium” but rather to find enlightenment in the eternal moment. In light of Blake's suspicion of ratiocination, combined with his deliberate use of narrative focalization of Albion's religious vision, reading Jerusalem as a Rational utopia grounded in Judeo-Christian of notions of Apocalypse is to miss Blake's core religious message. (shrink)

This paper attempts to build on the contribution to moral imagination theory by Patricia Werhane by further integrating moral imagination with new theoretical developments that have taken place in the business ethics field. To accomplish this objective, part one will review the concept of moral imagination, from its definitional origins to its full theoretical conceptualization. Part two will provide a brief literature review of how moral imagination has been applied in empirical research. Part three will analyze and apply the construct (...) of moral imagination as it relates to the key process stages of ethical decision making including awareness, judgment, intention, and behavior. Immoral imagination is then discussed, along with other behavioral ethics concepts as they relate to moral imagination. The paper concludes with potential future research directions, as well as teaching and managerial implications for the moral imagination construct. (shrink)

There appears to be an implicit assumption by those connected with the ethical investment movement (e.g., ethical investment firms, individual investors, social investment organizations, academia, and the media), that ethical investment is in fact ethical. This paper will attempt to challenge the notion that the ethical mutual fund industry, as currently taking place, is acting in an ethical manner. Ethical issues such as the transparency of the funds and advertising are discussed. Ethical mutual fund screens such as tobacco, alcohol, gambling, (...) and the military are preliminarily examined to better determine whether they can actually be defined as "ethical" screens as opposed to merely social, political, or religious screens. A code of ethics for ethical investment is constructed by which ethical mutual fund firms can be audited for ethical compliance. (shrink)

. Recent corporate scandals have focused the attention of a broad set of constituencies on reforming corporate governance. Boards of directors play a leading role in corporate governance and any significant reforms must encompass their role. To date, most reform proposals have targeted the legal, rather than the ethical obligations of directors. Legal reforms without proper attention to ethical obligations will likely prove ineffectual. The ethical role of directors is critical. Directors have overall responsibility for the ethics and compliance programs (...) of the corporation. The tone at the top that they set by example and action is central to the overall ethical environment of their firms. This role is reinforced by their legal responsibilities to provide oversight of the financial performance of the firm. Underlying this analysis is the critical assumption that ethical behavior, especially on the part of corporate leaders, leads to the best long-term interests of the corporation. We describe key components of a framework for a code of ethics for corporate boards and individual directors. The proposed code framework is based on six universal core ethical values: (1) honesty; (2) integrity; (3) loyalty; (4) responsibility; (5) fairness; and (6) citizenship. The paper concludes by suggesting critical issues that need to be dealt with in firm-based codes of ethics for directors. (shrink)

ABSTRACTWhen attempting to articulate the nature and scope of corporate social responsibility , a variety of opinions emerge. The primary CSR issue appears to be: Should firms go “beyond profits”? In order to address this normative question, this article will explore the theoretical underpinnings of CSR and its practical application. Part one of the paper begins by discussing common CSR definitions. Part two outlines the CSR debate in terms of the “narrow view” of CSR versus the “broad view” . Part (...) three applies both the narrow and broad approaches to CSR in analyzing two classic business and society cases: the Ford Pinto; and Merck's river blindness pill. The article concludes with a proposed synthesis of the CSR approaches discussed. (shrink)

On April 20th, 2010, an incident was to take place 49 miles off the Louisiana coast at the Macondo Prospect location in the Gulf of Mexico that would potentially change the future of offshore oil drilling. On that day, 11 men would lose their lives when the 33,000 ton Deepwater Horizon rig, owned by Transocean but leased by BP PLC, exploded. As a result of the explosion, millions of barrels of oil would be released into the Gulf of Mexico, leading (...) to widespread environmental harm and devastation to the shoreline communities. To better examine the underlying reasons for how such an event could take place in 2010, this paper will unfold as follows. First, we provide context to the oil spill by discussing the history of BP, including its transformation into an “environmental” firm in 1995. Second, we explore and analyze the catastrophe through the lens of ethics. Finally, we analyze the disaster through a comparison with the U.S. 2008 financial crisis with a view to identify the root causes of the disaster and the string of ethical failures that have scarred the market economy over the past three or four decades. (shrink)

In this paper we examine Fehr’s notions of “altruism”, “strong reciprocity” and “altruistic punishment” and query his ascription of altruism. We suggest that, pace Fehr, altruism cannot be defined behaviourally because the definition of altruism must refer to the motives of actors. We also advert to certain inconsistencies in Fehr’s usage of his terms and we question his explanation of altruism in terms of ‘social preferences’.

Despite his enormous bibliography of written works, Ricoeur has never devoted an entire tome to either moral philosophy or ethics per se. Three chapters of one work, Oneself as Another, do, however, encompass what he calls summarily his “little ethics.” To understand Ricoeur’s ethical project, it is important to see its genesis in his earlier anthropological studies and to follow its evolving nature into a hermeneutical poetics. Ricoeur’s ethical orientation is teleological. He makes a strong distinction between ethics and morality, (...) with ethics being comprised of three inseparable components: the “good life,” the other, and justice. The essential hermeneutical nature of his ethics becomes fully apparent in his discussion of practical wisdom. (shrink)

Along with concerns about the deleterious effects of politically driven government intervention on science are the intrusion of private sector interests into the conduct of research and the reporting of its results. Scientists are generally unprepared for the challenges posed by private interests seeking to advance their economic, political, or ideological agendas. They must educate and prepare themselves for assaults on scientific freedom, not because it is a legal right, but rather because social progress depends on it.

As public and private resources are increasingly being directed towards the elimination of food deserts in urban areas, proper measurement of food access is essential. Amelioration has been approached through the use of farmers markets, virtual grocery stores, and corner store programs, but properly situating these assets in neighborhoods in need requires localized data on both the location and content of food outlets and the populations served. This paper examines the reliability of current techniques for identifying food deserts, and identifies (...) some of the flaws in those approaches. Information derived from geographic information systems mapping is the predominant means of determining food availability. In this study, food access in Bridgeport, CT, is examined utilizing both computer-based GIS mapping and on-the-ground observations. While the GIS output indicates generalized food accessibility issues, supplementation by survey data reduces the geographic extent of the food desert problem. Still, nearly 60,000 people reside in neighborhoods served only by small retailers who provide few healthy food options, and those at inflated prices. The high opportunity cost of travelling by bus to a major grocery store may outweigh the direct cost savings, and residents choose to consume locally available but unhealthy foods. (shrink)

Theories of distributive justice are most severely tested in the area of disability. In this book, Mark Stein argues that utilitarianism performs better than egalitarian theories in this area: whereas egalitarian theories help the disabled either too little or too much, utilitarianism achieves the proper balance by placing resources where they will do the most good. Stein offers what may be the broadest critique of egalitarian theory from a utilitarian perspective. He addresses the work of egalitarian theorists John Rawls, (...) Ronald Dworkin, Amartya Sen, Bruce Ackerman, Martha Nussbaum, Norman Daniels, Philippe Van Parijs, and others. Stein claims that egalitarians are often driven to borrow elements of utilitarianism in order to make their theories at all plausible. The book concludes with an acknowledgment that both utilitarians and egalitarians face problems in the distribution of life-saving medical resources. Stein advocates a version of utilitarianism that would distribute life-saving resources based on life expectancy, not quality of life. Egalitarian theories, he argues, ignore life expectancy and so are again found wanting. _Distributive Justice and Disability _is a powerful and engaging book that helps to reframe the debate between egalitarian and utilitarian thinkers. (shrink)

This article offers broad lessons for ways to rethink the tangled relation among religion, modernity, and the secular. After characterizing what I mean by theories of secularization and how these theories have dominated our accounts of British romanticism, I consider two poems – one by Coleridge, the other by Wordsworth – that disrupt the view that British Romanticism replaces God with nature and discipline with unencumbered freedom. I conclude by suggesting that when we disclose the language and ways of religion (...) and practice in British Romanticism, we make more apparent its political and environmental dimensions. (shrink)

Journey Back to God explores Origen of Alexandria's creative, complex, and controversial treatment of the problem of evil. It argues that his layered cosmology functions as a theodicy that deciphers deeper meaning beneath cosmic disparity. Origen asks: why does God create a world where some suffer more than others? On the surface, the unfair arrangement of the world defies theological coherence. In order to defend divine justice against the charge of cosmic mismanagement, Origen develops a theological cosmology that explains the (...) ontological status and origin of evil as well as its cosmic implications. Origen's theodicy hinges on the journey of the soul back to God. Its themes correlate with the soul's creation, fall and descent into materiality, gradual purification, and eventual divinization. The world, for Origen, functions as a school and hospital for the soul where it undergoes the necessary education and purgation. Origen carefully calibrates his cosmology and theology. He portrays God as a compassionate and judicious teacher, physician, and father who employs suffering for our amelioration. Journey Back to God frames the systematic study of Origen's theodicy within a broader theory of theodicy as navigation, which signifies the dynamic process whereby we impute meaning to suffering. It unites the logical and spiritual facets of his theodicy, and situates it in its third-century historical, theological, and philosophical context, correcting the distortions that continue to plague Origen scholarship. Furthermore, the study clarifies his ambiguous position on universalism within the context of his eschatology. Finally, it assesses the cogency and contemporary relevance of Origen's theodicy, highlighting the problems and prospects of his bold, constructive, and optimistic vision. (shrink)

A tension between the professions' pursuit of autonomy and the public's demand for accountability has led to the development of codes of ethics as both a foundation and guide for professional conduct in the face of morally ambiguous situations. The profession as an institution serves as a normative reference group for individual practitioners and through a code of ethics clarifies, for both its members and outsiders, the norms that ought to govern professional behavior. Three types of codes can be identified (...) — aspirational, educational and regulatory. All codes serve multiple interests and, as a consequence, perform many functions, eight of which are discussed. The process of developing a code of ethics is assessed because of the role it plays in gaining consensus on professional values and ethical norms. After discussing some of the weaknesses in current approaches to professional self-regulation, several new private and public initiatives are proposed. (shrink)

This article provides a detailed overview and critical commentary on the Instruction Dignitas personae from the Congregation for the Doctrine of the Faith, a document that updates Donum vitae. First, it situates the Instruction in the context of modern society’s reliance on biotechnology to overcome infertility, while also examining technology’s wider impact on human persons—for example, on their relationship with God. It then examines the teaching of the document while at the same time offering critical comments on it, pointing out (...) both strengths and weaknesses in, for example, its treatment of the issue of human embryo adoption. It concludes with some general comments on how the Instruction will influence Catholic bioethics in both theory and practice. Throughout the article, it is often noted how Dignitas personae compares with its predecessor, Donum vitae. National Catholic Bioethics Quarterly 10.2 (Summer 2010): 283–305. (shrink)