This study examines the relation between firms' corporate philanthropic giving and their performance in three other social domains - employee relations, environmental issues, and product safety. Based on a sample of 384 U.S. companies and using data pooled from 1998 through 2000, we find that worse performers in the other social areas are both more likely to make charitable contributions and that the extent of their giving is larger than for better performers. Analyses of each separate area of social performance, (...) however, indicate that the relation between giving and negative social performance only holds for the environmental issues and product safety areas. We find no significant association between corporate philanthropy and employee relations concerns. In general, these findings suggest that corporate philanthropy may be more a tool of legitimization than a measure of corporate social responsibility. (shrink)

In this study we analyze the overlapping perspectives of legitimacy theory, institutional theory, resource dependence theory, and stakeholder theory. Our purpose is to explore how these theories can inform and be built upon by one another. Through our analysis we provide a broader theoretical understanding of these theories that may support and promote social and environmental accounting research. This article starts with a detailed analysis of legitimacy theory by bringing some recent critical discussions on legitimacy and corporations in the management (...) literature into accounting research. The notion forwarded by legitimacy theory then serves as an overarching concept to examine the relationship between and among theories. We conclude that two theoretical considerations are important for future social and environmental accounting research. First, it must be acknowledged that some business entities initiate social activities based on direct interactions with stakeholders, whereas others may also undertake similar activities to manage their societal level of legitimacy. Second, from analyzing the perspectives of legitimacy theory, institutional theory, resource dependence theory, and stakeholder theory, it is possible to reach compatible interpretations of business social phenomena, and the selection and application of these theories should depend upon the focus of study. (shrink)

We examined how the cultural dimension of universalism–particularism influences managers’ attitudes toward relational favoritism. Paradoxically, we found in a survey study that Brazilian and Chinese managers perceived more negative consequences of relational favoritism than did American managers—even though the Brazilians and the Chinese perceived stronger particularistic cultural norms in their countries than Americans did in the United States. We attribute this pattern of results to “cultural reflexivity”—the ability of people from transforming economies to be culturally self-critical during a period of (...) dramatic societal change. This pattern of results also emerged in a scenario study in which we asked these same Brazilian, Chinese, and American participants to assess managerial succession decisions made by a General Manager. We varied the scenarios so that the promoted manager was either a colleague with no pre-existing relation with the GM or a colleague who was a relative, a close friend, from the same town, or from the same school. Consistent with the results of the survey study, we found that perceived cultural norms of particularism were negatively related to perceptions of fairness. In other words, Brazilians and Chinese, even while living in more particularistic cultures, were more harsh in judging relational favoritism. We conclude with a discussion on the implications of these paradoxical relationships. (shrink)

According to the concept of desirable difficulties, introducing difficulties in learning may sacrifice short-term performance in order to benefit long-term retention of learning. We describe three types of desirable difficulty effects: testing, generation, and varied conditions of practice. The empirical literature indicates that desirable difficulty effects are not always obtained and we suggest that cognitive load theory may be used to explain many of these contradictory results. Many failures to obtain desirable difficulty effects may occur under conditions where working memory (...) is already stressed due to the use of high element interactivity information. Under such conditions, the introduction of additional difficulties may be undesirable rather than desirable. Empirical evidence from diverse experiments is used to support this hypothesis. (shrink)

Noninvasive, prenatal whole genome sequencing may be a technological reality in the near future, making available a vast array of genetic information early in pregnancy at no risk to the fetus or mother. Many worry that the timing, safety, and ease of the test will lead to informational overload and reproductive consumerism. The prevailing response among commentators has been to restrict conditions eligible for testing based on medical severity, which imposes disputed value judgments and devalues those living with eligible conditions. (...) To avoid these difficulties, we propose an unrestricted testing policy, under which prospective parents could obtain information on any variant of known significance after a careful informed consent process that uses an interactive decision aid to deliver a mandatory presentation on the purposes, techniques, and limitations of genomic testing, as well as optional resources for reflection and consultation. This process would encourage thoughtful, informed deliberation... (shrink)

This study examines the relation between firms’ corporate philanthropic giving and their performance in three other social domains – employee relations, environmental issues, and product safety. Based on a sample of 384 U.S. companies and using data pooled from 1998 through 2000, we find that worse performers in the other social areas are both more likely to make charitable contributions and that the extent of their giving is larger than for better performers. Analyses of each separate area of social performance, (...) however, indicate that the relation between giving and negative social performance (cited concerns) only holds for the environmental issues and product safety areas. We find no significant association between corporate philanthropy and employee relations concerns. In general, these findings suggest that corporate philanthropy may be more a tool of legitimization than a measure of corporate social responsibility. (shrink)

This study examines the role of codes of ethics in reducing the extent to which managers act opportunistically in reporting earnings. Corporate codes of ethics, by clarifying the boundaries of ethical corporate behaviors and making relevant social norms more salient, have the potential to deter managers from engaging in opportunistic financial reporting practices. In a sample of international companies, we find that the quality of corporate codes of ethics is associated with higher earnings quality, i.e., lower discretionary accruals. Our results (...) are confirmed for a subsample of firms more likely to be engaging in opportunistic reporting behavior, i.e., firms that just meet or beat analysts’ forecasts. Further, codes of ethics play a greater role in reducing earnings management for firms in countries with weaker investor protection mechanisms. Our results suggest that corporate codes of ethics can be a viable alternative to country-level investor protection mechanisms in curbing aggressive reporting behaviors. (shrink)

Guilt appeals have been found effective in stimulating ethical consumption behaviors in western cultures. However, studies performed in Confucian cultural contexts have found contradictory results. We aim to investigate the inconclusive results of research on guilt and ethical consumption and to explain the inconsistencies. We aim to better understand the influence of guilt on ethical consumption in a Chinese Confucian context and to explore the culturally relevant individual-level concept of interdependent self-construal as a moderator. We build our argument on the (...) Confucian ethics of ren-yi-li where the virtue of propriety specifies role-based obligations depending on the proximity of one’s relationship to others and may thus limit ethical behaviors that are directed to those who are relationally distant. We hypothesize a positive relationship between guilt and ethical consumption that is, however, negatively moderated by interdependent self-construal. Put another way, consumers who define themselves strongly through their relationships with close others are less likely to compensate for guilt through ethical consumption. We find the hypothesized model supported in a survey of 314 Chinese consumers. The results suggest that guilt appeals can stimulate ethical consumption in Confucian cultures. However, guilt appeals may not be enough, as the moderating effect suggests that they will be most effective when combined with an ethical consumption initiative that conforms to the Confucian li principle. As this principle implies prioritizing close over distant relationships, it follows that consumers may be more likely to respond to guilt appeals which are linked to ethical consumption initiatives whose beneficiaries they feel connected to. (shrink)

Plato's Symposium consists of six speeches on Eros with the addition of Alcibiades' praise of Socrates. Of these speeches Socrates' speech is philosophically most important. It is true that the speech is given as a report of Diotima's view on Eros, but ‘she is a double of the Platonic Socrates’, and we take her view as the theory of Socrates in this dialogue.

Cells and tissue within injured organs undergo a complicated healing process that still remains poorly understood. Interestingly, smaller organisms respond to injury with tissue regeneration and restoration of function, while humans and other large organisms respond to injury by forming dysfunctional, fibrotic scar tissue. Over the past few decades, allometric scaling principles have been well established to show that larger organisms experience exponentially higher tissue forces during movement and locomotion and throughout the organism's lifespan. How these evolutionary adaptations may affect (...) tissue injury has not been thoroughly investigated in humans. We discuss how these adapations may affect healing and demonstrate that blocking the most evolutionary conserved biologic force sensor enables large organisms to heal after injury with true tissue regeneration. Future strategies to disrupt tissue force sensors may unlock the key to regenerating after injury in a wide range of organ systems. (shrink)

Noninvasive, prenatal whole genome sequencing may be a technological reality in the near future, making available a vast array of genetic information early in pregnancy at no risk to the fetus or mother. Many worry that the timing, safety, and ease of the test will lead to informational overload and reproductive consumerism. The prevailing response among commentators has been to restrict conditions eligible for testing based on medical severity, which imposes disputed value judgments and devalues those living with eligible conditions. (...) To avoid these difficulties, we propose an unrestricted testing policy, under which prospective parents could obtain information on any variant of known significance after a careful informed consent process that uses an interactive decision aid to deliver a mandatory presentation on the purposes, techniques, and limitations of genomic testing, as well as optional resources for reflection and consultation. This process would encourage thoughtful, informed deliberation by prospective parents before deciding whether or how to use NIPW. (shrink)

This study provides an evaluation of ethical business perception of busIness students from three countries: Australia, Taiwan and the United States. Although statistically significant differences do exist there is significant agreement with the way students perceive ethical/unethical practices in business. The findings of this paper indicate a universality of business ethical perceptions.

Given the paradoxical nature of unethical pro-organizational behavior (UPB), that it simultaneously involves sincere extraordinary efforts to help the organization but violates ethical norms, we examined its paradoxical psychological and behavioral outcomes in the workplace. We hypothesized that UPB generates simultaneous but conflicting feelings: On one hand, guilt (for having behaved unethically) and on the other, psychological entitlement (for having done something positive for the organization). In turn, these conflicting psychological states differentially affect two conflicting behaviors. Feelings of guilt motivate (...) customer service behavior but reduce self-serving cheating, whereas psychological entitlement does the opposite. We further hypothesized that moral identity centrality moderates the paradoxical effects of UPB. Data from three studies using experimental and field methodologies demonstrated support for all hypotheses. We discuss the theoretical and managerial implications of these findings. (shrink)

Despite mounting evidence that abusive supervision triggers interpersonal aggression, much remains unknown regarding the underlying causal mechanisms within this relationship. We explore the role of turnover intentions as a mediator in the relationship between abusive supervision and subsequent supervisor-rated interpersonal aggression. We use a sample of 324 supervisor–subordinate dyads from nine organizations and find support for this mediation effect. Furthermore, we find that power-distance orientation and perceived human resource support climate, as important boundary conditions, independently interact with abusive supervision to (...) weaken this positive impact on turnover intentions, thereby reducing interpersonal aggression. We also find via turnover intentions that abusive supervision intensifies interpersonal aggression among high power-distance-oriented individuals when the HR support climate is perceived to be low. Theoretical and practical implications are discussed. (shrink)

Sticker use is an increasingly popular part of daily messaging activity. However, little is known regarding the types, functions, and outcomes of sticker use in authentic online communications. To investigate these phenomena, we analysed sticker use in five small mobile-messaging-facilitated discussion groups initiated by students for course projects in an Asian university. The students used four types of stickers, among which ‘animated picture without text’ was the most frequent. Sticker functions fell into two main categories: as a tone indicator with (...) scope over a textual message, and as a stand-alone illocutionary act. Based on interviews with seven participants, we found disparities between the sender’s intention and the receiver’s interpretation for 34.7% of the stickers, but these disparities did not adversely affect the communication. Implications of the findings are discussed. (shrink)

Three visual habituation studies using abstract animations tested the claim that infants’ attachment behavior in the Strange Situation procedure corresponds to their expectations about caregiver–infant interactions. Three unique patterns of expectations were revealed. Securely attached infants expected infants to seek comfort from caregivers and expected caregivers to provide comfort. Insecure-resistant infants not only expected infants to seek comfort from caregivers but also expected caregivers to withhold comfort. Insecure-avoidant infants expected infants to avoid seeking comfort from caregivers and expected caregivers to (...) withhold comfort. These data support Bowlby’s (1958) original claims—that infants form internal working models of attachment that are expressed in infants’ own behavior. (shrink)

This article examines infant attachment styles from the perspective of cognitive and emotional subjectivity. We review new data that show that individual differences in infants’ attachment behaviors in the traditional Strange Situation are related to (a) infants’ subjective construals of infant—caregiver interactions, (b) their attention to emotional expressions, and (c) polymorphisms in the oxytocin receptor (OXTR) gene. We use these findings to argue that individual differences in infants’ attachment styles reflect, in part, the subjective outcomes of objective experience as filtered (...) through genetic biases in socioemotional information processing. (shrink)

This article considers the idea of medicine’s internal morality as it is understood by its various proponents. Although the use of the phrase ‘internal morality’ in relation to medicine predates Ed...

Previous studies have identified the critical role of the left fusiform cortex in visual word form processing, learning, and memory. However, this so-called visual word form area's other functions are not clear. In this study, we used fMRI and the subsequent memory paradigm to examine whether the putative VWFA was involved in the processing and successful memory encoding of faces as well as words. Twenty-two native Chinese speakers were recruited to memorize the visual forms of faces and Chinese words. Episodic (...) memory for the studied material was tested 3. h after the scan with a recognition test. The fusiform face area and the VWFA were functionally defined using separate localizer tasks. We found that, both within and across subjects, stronger activity in the VWFA was associated with better recognition memory of both words and faces. Furthermore, activation in the VWFA did not differ significantly during the encoding of faces and words. Our results revealed the important role of the so-called VWFA in face processing and memory and supported the view that the left mid-fusiform cortex plays a general role in the successful processing and memory of different types of visual objects. © 2010 Elsevier Inc. (shrink)