The public accounting industry's voluntary code of conduct in the United States is the American Institute of CPA's Code of Professional Conduct. Based on our analysis, we conclude that the accounting industry's current code is limited in its ability to serve the public interest in three respects. Specifically, the code is input-based, requires no third-party attestation of compliance with the code, and contains no public reporting process of code compliance/noncompliance at the accounting firm level. We propose that the accounting profession (...) should reorient its largely input-based Code of Professional Conduct to include output-based performance measurements. We also conclude that third-party attestation of compliance with the profession's code would help to promote compliance. Finally, we maintain that the accounting industry should initiate a public reporting process at the individual accounting firm level. Such a requirement would add a degree of public accountability as to whether a firm complies or fails to comply with the industry's voluntary code of conduct. (shrink)

The extent to which normative cognition varies across cultures has implications for a number of important philosophical questions. This chapter examines several striking commonalities and differences in normative cognition across cultures. We focus on cross-cultural commonality and difference in norm typologies (especially the moral-conventional distinction); the externalization of norms; which aspects of life are normativized; and some of the concepts and principles associated with the normative domain. We argue that the distinction between moral and conventional norms is probably not universal (...) and that several concepts and principles that have been suggested as candidate universals may in fact be culturally local. We nevertheless isolate two possible universals: the phenomenon of externalizing norms and the normativization of a preferred class of subject matters. (shrink)

This essay discusses engineering ethics in Puerto Rico by examining the impact of the Colegio de Ingenieros y Agrimensores de Puerto Rico (CIAPR) and by outlining the constellation of problems and issues identified in workshops and retreats held with Puerto Rican engineers. Three cases developed and discussed in these workshops will help outline movements in engineering ethics beyond the compliance perspective of the CIAPR. These include the Town Z case, Copper Mining in Puerto Rico, and a hypothetical case researched by (...) UPRM students on laptop disposal. The last section outlines four future challenges in engineering ethics pertinent to the Puerto Rican situation. (shrink)

While the Quantified Self has often been described as a contemporary iteration of Taylorism, this article argues that a more accurate comparison is to be made with what Anson Rabinbach has termed the “European Science of Work.” The European Science of Work sought to modify Taylor’s rigid and schematic understanding of the laboring body through the incorporation of insights drawn from the rich European tradition of physiological studies. This “softening” of Taylorist methods had the effect of producing a greater “isorhythmia” (...) or synchronicity between the bodily rhythms of workers and those of the mode of production itself and was embraced by employers as a way to dampen worker militancy. Through a discursive analysis of the promotion of sensor analytics by management consultants VoloMetrix and Humanyze, I argue that the contemporary quantification of the workplace represents a similar project of “soft domination,” as the intimate, bottom-up mode of surveillance it fosters seeks to more closely mold workers’ physiological and social rhythms to the structure of the workplace and the working day. (shrink)

Research on the nutrition transition often treats dietary changes as an outcome of increased trade and urban living. The Northern Food Crisis presents a puzzle since it involves hunger and changing diets, but coincides with a European ban on trade in seal products. I look to insights from economic sociology and decolonizing scholarship to make sense of the ban on seal products and its impacts. I examine how trade arrangements enact power imbalances in ways that are not always obvious. I (...) explain how the ban’s exemption for Inuit-produced seal goods explicitly aims to protect Inuit from the harshness of capitalism and preserve their traditions. In this respect, the Northern Food Crisis is an embodiment of European visions of who Inuit are expected to be and how they are supposed to act in the global economy. (shrink)

_Cogito and the Unconscious_ Edited by Slavoj Zizek SIC: A series edited by Slavoj Zizek and Renata Salecl Durham and London: Duke University Press, 1998 ISBN 0-8223-2097-5 279 pp.

Consideration of society’s response to climate change is complex; with emergent deliberations over how we should balance present-day costs of achieving emissions reduction in the short-run against...

The value of a company’s ethical reputation has become a focal point for management researchers. We seek to join this conversation and extend the research centered on a firm’s ethical reputation. We accomplish this by shifting our focus away from its impact on external stakeholders to its impact on internal stakeholders. To this end, we rely on signaling theory to explain why a firm’s ethical reputation matters to its employees in an effort to bridge the macro–micro research gap. Across two (...) studies, we propose and demonstrate that a firm’s ethical reputation impacts employee subjective career success in form of career opportunities and work–life balance. Given our signaling theory framework, we also identify and explain when two industry-level characteristics operate as boundary conditions that distort a firm’s ethical reputation signaling properties. Specifically, the results demonstrate that a firm’s ethical reputation is positively related to employees’ perceptions of career opportunities and work–life balance. The results of our studies also demonstrate that the relatively high levels of industry competition and industry regulation weaken the positive impact of a firm’s ethical reputation on career opportunities and work–life balance. Theoretical and practical implications are discussed. (shrink)

Kant's ethics, like others, has unavoidable anthropocentric starting points: only humans, or other 'rational natures', can hold obligations. Seemingly this should not make speciesist conclusions unavoidable: might not rational natures have obligations to the non-rational? However, Kant's argument for the unconditional value of rational natures cannot readily be extended to show that all non-human animals have unconditional value, or rights. Nevertheless Kant's speciesism is not thoroughgoing. He does not view non-rational animals as mere items for use. He allows for indirect (...) duties 'with regard to' them which afford welfare but not rights, and can allow for indirect duties 'with regard to' abstract and dispersed aspects of nature, such as biodiversity, species and habitats. (shrink)

Abstract:This article elaborates a normative Stakeholder Management Theory (SHMT) from a critical theory perspective. The paper argues that the normative theory elaborated by critical theorists such as Habermas exhibits important advantages over its rivals and that these advantages provide the basis for a theoretically more adequate version of SHMT. In the first section of the paper an account is given of normative theory from a critical theory perspective and its advantages over rival traditions. A key characteristic of the critical theory (...) approach is expressed as a distinction between three different normative realms, viz., legitimacy, morality, and ethics. In the second section, the outlines of a theory of stakeholder management are provided. First, three basic tasks of a theoretically adequate treatment of the normative analysis of stakeholder management are identified. This is followed by a discussion of how a critical theory approach to SHMT is able to fulfill these three tasks. (shrink)

No net loss approaches to environmental policy claim that policy should maintain aggregate levels of natural capital. Substitutability between natural assets allows losses in some assets to be compensated for by gains in others while maintaining overall levels of natural capital. This paper argues that significant goods that matter to people’s well-being will be lost through a policy of no net loss. The concepts of natural capital and ecosystem services that underpin the no net loss approach to environmental policy cannot (...) capture important dimensions of value that are central to human well-being. (shrink)

There has been tremendous growth in the sales of certified fair trade products since the introduction of the first of these goods in the Netherlands in 1988. Many would argue that this rapid growth has been due in large part to the increasing involvement of corporations. Still, participation by corporations in fair trade has not been welcomed by all. The basic point of contention is that, while corporate participation has the potential to rapidly extend the market for fair trade goods, (...) it threatens key aspects of what many see as the original vision of fair trade – most notably a primary concern for the plight of small producers and the goal of developing an alternative approach to trade and development – and may even be undermining its long-term survival. The primary purpose of this article is to explore the normative issues involved in corporate participation in fair trade. In order to do that, however, it first provides a positive analysis of how corporations are actually involved in fair trade. In order to achieve both of these ends, the article draws upon global value chain analysis. (shrink)

In this paper I distinguish two problems of induction: a problem of the uniformity of nature and a problem of the variety of nature. I argue that the traditional problem of induction that Popper poses—the problem of uniformity—is not that which is relevant to science. The problem relevant to science is that of the variety of nature. *I would like to thank Bob Hale, Russell Keat and the Journal's referee for their comments on earlier drafts of this paper.

In this commentary, John O'Neill concentrates upon three themes in the goal Merleau-Ponty set for himself, namely "to restore to things their concrete physiognomy, to organisms their individual ways of dealing with the world, and to subjectivity its inherence in history." O'Neill considers the three objectives in their original order: first, the study of animal and human psychology; then, the phenomenology of perception; and finally, certain extensions of these perspectives in the historical and social sciences.

The purpose of this article is to develop and illustrate an approach for making the commonplace visible in a natural, as opposed to manipulated, social setting. The key research task was to find a way of capturing the ongoing production or enactment of the self that provides some insight into the way in which it is produced in a routine, matter of fact way. The article takes a number of steps to develop a research approach to the task. First, gender-identity (...) was selected as a more specific aspect of self-production. Second, the concept of "flashpoints" was used to refer to a particular moment in the routine which achieves some significance or salience as a result of the participants seizing upon some otherwise unremarkable action or statement and twisting it to their purpose. In this study, the purpose was gender-identity creation. Primary school children in the classroom and their teachers were the participants of the study. Through the use of flashpoints, the article demonstrates how gender-identity production of these children can be caught in flight. The article concludes that this approach can be added to the researcher's toolkit. (shrink)