This paper investigates whether gender affects ethically sensitive decisions of a personal or business nature. Data from 51 practicing accountants from both public accounting and private industry suggest that while differences exist between female and male accountants in responses to specific situations, overall responses are quite similar. Statistically significant differences were found for only five of the sixteen ethically sensitive situations. Further, when personal and business situations of a similar nature were paired together, two of the eight differences between personal (...) and business responses were significantly different between females and males. Taken as a whole, the results refute the suggestion that the ethical decision making of organizations may be enhanced as more women enter the business field. (shrink)

Role morality can be defined as “claim(ing) a moral permission to harm others in ways that, if not for the role, would be wrong” (A. Applbaum: 1999, Ethics for Adversaries: The Morality of Roles in Public and Professional Life (Princeton University Press, Princeton, NJ) p. 3). Adversarial situations resulting in role morality occur most frequently in the fields of law, business, and government. Within the realm of accounting, professional obligations may place the accountant in a situation where he/she is susceptible (...) to the pressures of role morality. If the accountant engages in acts consistent with role morality, significant harm to others may result. The current study represents an initial investigation into role morality in accounting and includes survey data from three samples of professionals: accountants, physicians, and attorneys. Results suggest that accountants generally do not agree that role morality is acceptable. Additionally, when compared to the groups of physicians and attorneys, physicians agree the least with role morality, while attorneys agree the most. Implications for practicing accountants and suggestions for future research into the theory of role morality are offered. (shrink)

Given the importance of the Machiavellianism construct on informing a wide range of ethics research, we focus on gaining a better understanding of Machiavellianism within the whistle-blower context. In this regard, we examine the effect of Machiavellianism on whistle-blowing, focusing on the underlying mechanisms through which Machiavellianism affects whistle-blowing. Further, because individuals who are higher in Machiavellianism (high Machs) are expected to be less likely to report wrongdoing, we examine the ability of an organization’s ethical environment to increase whistle-blowing intentions (...) of high Machs. Results from a sample of 116 MBA students support our premise that Machiavellianism is negatively related to whistle-blowing. Further, we find that Machiavellianism has an indirect effect on whistle-blowing through perceived benefits and perceived responsibility. Finally, we find that a strong ethical environment, relative to a weak ethical environment, increases whistle-blowing intentions incrementally more for individuals who are higher in Machiavellianism. Taken together, these findings extend our understanding of how Machiavellianism and an organization’s ethical environment impact whistle-blowing. (shrink)

Despite a wealth of prior research, little consensus has arisen about the goals and effectiveness of business ethics education. Additionally, accounting academics have recently been questioned as to their commitment to accounting ethics education. The current study examines whether accounting students' perceptions of business ethics and the goals of accounting ethics education are fundamentally different from the perceptions of accounting faculty members. The study uses a survey instrument to elicit student and faculty responses to various questions concerning the importance of (...) business ethics and accounting ethics education. Statistical analyses indicate that students consider both business ethics and the goals of accounting ethics education to be more important than faculty members. Implications of these results for accounting faculty members interested in accounting ethics education are discussed. (shrink)

A public accounting firm’s ethical environment has an important role in encouraging ethical behavior, but prior research has shown that firm leaders perceive the ethical environment of their firms to be stronger than do non-leaders : 637–654, 2010). This study draws on several research streams in management to investigate the reasons behind this discrepancy. Our online questionnaire was completed by 139 accounting professionals. We find that when non-leader accounting professionals believe that they have a meaningful role in shaping and maintaining (...) the ethical environment and/or have strong organizational fit with the accounting firm, they are more likely to perceive the ethical environment as strong and to perceive it similarly to firm leaders. That is, differences in leaders’ and non-leaders’ perceptions of the ethical environment are mediated by non-leaders’ perceptions of their role in participating in shaping and maintaining the ethical environment of their firms. Further, we find that among firm leaders, a stronger public interest orientation and a higher frequency of receiving mentoring are both associated with stronger perceptions of the ethical environment. Overall, our study is one of the first to directly test potential explanations for why firm leaders and non-leaders can have disparate views of a firm’s ethical environment. In addition, these findings provide practical feedback to practitioners on actions they can take to improve perceptions of their firms’ ethical environment. (shrink)

This article examines perceptions of tax partners and non-partner tax practitioners regarding their CPA firms’ ethical environment, as well as experiences with ethical dilemmas. Prior research emphasizes the importance of executive leadership in creating an ethical climate (e.g., Weaver et al., Acad Manage Rev 42(1):41–57, 1999; Trevino et al., Hum Relat 56(1):5–37, 2003; Schminke et al., Organ Dyn 36(2):171–186, 2007). Thus, it is important to consider whether firm partners and other employees have congruent perceptions and experiences. Based on the responses (...) of 144 tax practitioners employed at CPA firms, the results show that tax partners rate the ethical environment of their firms as stronger than non-partner tax practitioners, particularly among those who describe a self-identified ethical dilemma. Tax partners also report having encountered more of the common examples of researcher-provided ethical dilemmas than non-partner tax practitioners, although non-partners perceive that certain ethical dilemmas occur at a higher rate than partners do. Overall, this study provides evidence of a disconnect between tax partners and non-partner tax practitioners with respect to perceptions of organizational ethics. Suggestions for potential remedies are offered. (shrink)

A fascinating but stiffly written study in which the author convincingly argues that Spencer's work contrasts the Aristotelian and Christian views of temperance.--R. P.

In lieu of an abstract, here is a brief excerpt of the content:T. S. Eliot, Dharma Bum:Buddhist Lessons in The Waste LandThomas Michael LeCarnerMany critics have argued that T. S. Eliot's The Waste Land is a poem that attempts to deal with the physical destruction and human atrocities of the First World War, or that he had somehow expressed the disillusionment of a generation. For Eliot, such a characterization was too reductive. He replied, "Nonsense, I may have expressed for them (...) their own illusion of being disillusioned, but that did not form part of my intention." He did not want to be the poet of a "lost generation" of war survivors, but rather, he wanted, like most poets, to write for all ages. To that end, Eliot sought to transcend time and space by bringing to The Waste Land scores of literary, cultural, and artistic allusions from a variety of sources including the Upanishads, Greek mythology, the Bible, Chaucer, Dante, Spenser, Shakespeare, and Leonardo Da Vinci. Ironically, within this menagerie of literary homages, Eliot has created a vast emptiness, a world of pain, suffering, desolation and despair, as if to suggest that even in the presence of all the greatest artistic and cultural achievements of mankind, we must understand that life is transitory and material things ephemeral.The idea that life is fleeting and filled with suffering is at the core of Buddhist thought and one that Eliot surely learned from his graduate studies at Harvard. Several scholars have examined the influence of Eastern philosophy, and in particular Buddhist thought, on Eliot's work, largely in the past forty years.1 My argument departs from this scholarship in two significant ways. First, I will read The Waste Land through the lens of Eliot's graduate studies, and in doing so will show how the poem functions as a didactic, artistic representation of the Buddhist doctrine of samsāra, an idea that views the world as transitory, overcome [End Page 402] with lustful desires, and forever bound to a cycle of life, death, and rebirth. From this perspective, we can see how Eliot's understanding of the original Buddhist texts, which informed much of his writing of The Waste Land, allowed him to see through the all-too-common misconceptions about Buddhism during the early part of the twentieth century. Lastly, we will see that Eliot looked at these misconceptions as a psychological projection of Europeans' discontent with their own lives in an uncertain time.Over the past three decades an increasing number of scholars have studied Eliot's graduate work. In 1985, Jeffrey Perl and Andrew Tuck published a study that examines the impact that Eliot's coursework and professors had on during his studies at Harvard.2 Perl and Tuck point out that Eliot devoted nearly one third of his graduate program to the study of Asian philosophy and philology. Eliot studied Sanskrit and Pali under C. R. Lanman, the preeminent Sanskrit specialist of the age. In his third year, Eliot took a course entitled "Schools of Religious and Philosophical Thought in Japan" with Professor Masaharu Anesaki, a course that had a profound impact on him. Eliot was exposed to several schools of Buddhism in his studies including the Kegon, Shingon, and Tendai, which are characterized as "descendants of the Madhyamika School, which was founded in the second century A.D. by Nāgārjuna, the Indian Buddhist philosopher." Nāgārjuna is widely considered the most influential Buddhist philosopher after Siddhartha Gautama himself and is the leading proponent of the Mādhyamika ("Middle Way") philosophy.The central teaching of Nāgārjuna was the doctrine of śūnyatā, or as it is often translated, "emptiness." For Mahāyāha Buddhists, all things are totally empty of any defining essence. Thus, all things are void of any fixed identity or inherent existence and remain in a constant state of impermanence, change, and flux. This is the fundamental premise of Mahāyāha Buddhism. Only through the realization of this emptiness in material things can one achieve Buddhahood. According to one standard text, "the real knowledge of Buddha nature is empty of empirical content, and it is the discovery of that emptiness or void, śūnyatā, of the true Buddha... (shrink)

According to T. M. Scanlon's buck‐passing account, the normative realm of reasons is in some sense prior to the domain of value. Intrinsic value is not itself a property that provides us with reasons; rather, to be good is to have some other reason‐giving property, so that facts about intrinsic value amount to facts about how we have reason to act and to respond. The paper offers an interpretation and defense of this approach to the relation between reasons and values. (...) I start by acknowledging the role that substantive values play in specifications of our reasons, noting that this poses an apparent challenge to the buck‐passing account. The challenge can be met, however, if we adopt a deliberative understanding of substantive value, an interpretation that I proceed to develop and defend. In conclusion I consider recent attempts to capture the agent‐relativity of reasons within a teleological framework for thinking about the relation between reasons and values. I argue that these approaches rest on a deliberative understanding of value; the teleological framework thus turns out to illustrate the basic insight of the buck‐passing approach, rather than offering an alternative to it. (shrink)

The lottery paradox shows seemingly plausible principles of rational acceptance to be incompatible. It has been argued that we shouldn’t be concerned by this clash, since the concept of (categorical) belief is otiose, to be supplanted by a quantitative notion of partial belief, in terms of which the paradox cannot even be formulated. I reject this eliminativist view of belief, arguing that the ordinary concept of (categorical) belief has a useful function which the quantitative notion does not serve. I then (...) propose a solution to the paradox it engenders. (shrink)

I : PETRARCH'S BRITAIN 1: Piero Boitani: Petrarch and the barbari Britanni II: PETRARCH AND THE SELF 2: Jennifer Petrie: Petrarch solitarius 3: Zygmunt G. Baranski: The Ethics of Ignorance: Petrarch's Epicurus and Averroes and the Structures of the De Sui Ipsius et Aliorum Ignorantia 4: Jonathan Usher: Petrarch's Second Death III: PETRARCH IN DIALOGUE 5: Francesca Galligan: Poets and Heroes in Petrarch's Africa: Classical and Medieval Sources 6: Enrico Santangelo: Petrarch reading Dante: the Ascent of Mont Ventoux 7: John (...) Took: Petrarch and Cino da Pistoia: A Moment in the Pre-history of the Canzoniere IV: PETRARCHISM AND ANTIPETRARCHISM IN ITALY 8: Abigail Brundin: Petrarch and the Italian Reformation 9: Hilary Gatti: Petrarch, Sidney, Bruno 10: Diego Zancani: Renaissance Misogyny and the Rejection of Petrarch 11: Letizia Panizza: Impersonations of Laura in Sixteenth and Seventeenth Century Italy V: PETRARCHISM: ENGLISH AND SCOTTISH CONNECTIONS 12: Michael Wyatt: Other Petrarchs in Early Modern England 13: Stephen Clucas: Thomas Watson's Hekatompathia and European Petrarchism 14: John Roe: The Comedy of Astrophil: Petrarchan Motifs in Sidney's Astrophil and Stella 15: Syrithe Pugh: Sidney, Spenser and Political Petrarchism 16: R. D. S. Jack: Petrarch and the Scottish Renaissance Sonnet VI: PETRARCH AND THE MODERNS: ITALY AND BRITAIN 17: Pamela Williams: Leopardi and Petrarch 18: Ela Tandello: Between Tradition and Transgression: Amelia Rosselli's Petrarch 19: Martin McLaughlin: Nineteenth-century British Biographies of Petrarch 20: Peter Hainsworth: Translating Petrarch. (shrink)

Before talking about the vision of Orikhov's essence of the relationship between the church and the state, one must first determine what the church is about - Catholic or Orthodox. After all, the thinker lived in Poland when there were still strong, even parity positions of both denominations. He himself was brought up in a family where his father was Catholic and his mother was Orthodox. This was reflected in his mentality: he repeatedly publicly stated the benefits of certain tenets (...) of the Orthodox faith. But most of all he settled on the problem of relations between the Catholic Church and the state. (shrink)

R T Allen; Idealism, Theism and Education: some footnotes to Gordon & White, Journal of Philosophy of Education, Volume 21, Issue 2, 30 May 2006, Pages 283–.

R. W. Ashby; XI—Entailment and Modality, Proceedings of the Aristotelian Society, Volume 63, Issue 1, 1 June 1963, Pages 203–216, https://doi.org/10.1093/aristo.

Aesthetik mit besonderer Rücksicht auf die Literaturgeschichte (1864/65) -- Grundlinien der Aesthetik (1898-1900).