Accounting professionals play an important role in the generation and auditing of financial statements and, given their understanding of business processes, may be relied upon in the development of organizations’ ethical infrastructures (i.e., the formal aspects of an organization’s ethical environment that are explicitly under the control of the organization). Thus, understanding and improving the work environments of accounting professionals is crucial to improving organizational ethical culture and reducing fraud. In this study, we extend prior research that documents the prevalence (...) of ethical infrastructure programs by assessing how accounting professionals, a key employee group, perceive their organizations’ ethical infrastructures. In addition, we examine whether perceptions of the effectiveness of the ethical infrastructure and professional autonomy influence accountants’ ethical judgments. Based on the responses of 378 CPAs in the United States, we find the perceived state of the ethical infrastructure across accounting work environments—both public accounting firms and other organization types—is relatively strong. However, of the five ethical infrastructure components we examine (i.e., ethics code, ethics training, ethics-based punishments and incentives, ethics reporting system, and ethics review system), only 35% of respondents indicate that their organizations have more than three of these components. Importantly, we find that perceived ethical infrastructure effectiveness and professional autonomy influence both perceptions of the ethical culture and the ethical judgments of accounting professionals. We also contribute to practice by highlighting opportunities for improvement in ethics training formats, ethics-based incentives, and ethics review systems. (shrink)

During communication, the interpretation of utterances is sensitive to a listener's probabilistic prior beliefs. In this paper, we focus on the influence of prior beliefs on so‐called exhaustivity interpretations, whereby a sentence such as Mary came is understood to mean that only Mary came. Two theoretical origins for exhaustivity effects have been proposed in the previous literature. On the one hand are perspectives that view these inferences as the result of a purely pragmatic process (as in the classical Gricean view, (...) and more recent Bayesian approaches); on the other hand are proposals that treat them as the result of an encapsulated semantic mechanism (Chierchia, Fox & Spector 2012). We gain traction on adjudicating between these two approaches with new theoretical and experimental evidence, focusing on the behavior of different models for exhaustivity effects, all of which fit under the Rational Speech Act modeling framework (RSA, Frank & Goodman, 2012). Some (but not all!) of these models include an encapsulated semantic mechanism. Theoretically, we demonstrate that many RSA models predict not only exhaustivity, but also anti‐exhaustivity, whereby “Mary came” would convey that Mary and someone else came. We evaluate these models against data obtained in a new study which tested the effects of prior beliefs on both production and comprehension, improving on previous empirical work. We find that the models which have the best fit to human behavior include an encapsulated exhaustivity mechanism. We conclude that, on the one hand, in the division of labor between semantics and pragmatics, semantics plays a larger role than is often thought, but, on the other hand, the tradeoff between informativity and cost which characterizes all RSA models does play a central role for genuine pragmatic effects. (shrink)

Individuals are increasingly switching from hiring tax professionals to prepare their tax returns to self-filing with tax software, yet there is little research about how interacting with tax software influences compliance decisions. Using an experiment, we examine the effect of preparation method, tax software versus tax professional, on willingness to lie. Results from a structural equation model based on data collected from 211 actual taxpayers confirm the hypotheses and show individuals are more willing to lie to tax software than a (...) human tax professional. Our results also suggest this effect is jointly mediated by perceptions of social presence and the perceived detectability of the lie. Beyond the practical implications for tax enforcement, our findings broadly contribute to accounting and other literatures by examining the theoretical mechanisms that explain why individuals interact differently with computers versus humans. We also extend prior research on interactions between humans and computers by examining economically motivated lies. (shrink)

ABSTRACT Setting specific, challenging goals motivates employees to exert greater effort in their jobs. However, goal-setting may have unintended consequences of also motivating unethical behavior. The present study explores these consequences in the context of other features of goal-setting in organizations, how goals are framed and rewarded, to determine the tradeoff between performance and ethical behavior. Undergraduate students were incentivized to complete math problems using different outcome frames and incentive structures and were also provided an opportunity to cheat. Findings demonstrate (...) that when goals rewarded with piece-rate incentives are framed as a loss, performance increased, though cheating behavior increased as well. (shrink)

From the height of his ninety years of experience, Robert G. Shulman is not just a veteran of World War II, but a world-class biophysicist with a distinguished research career spanning the California Institute of Technology, Bell Labs, and Yale University. A forerunner in the use of nuclear magnetic resonance, Shulman contributed to the study of biochemical processes, founded the Yale Magnetic Resonance Research Center, and shepherded functional Magnetic Resonance Imaging (fMRI) as a dominant tool of cognitive neuroscience. Together with (...) Gregory McCarthy et al., Shulman authored several of the earliest fMRI studies, including the first to explicitly manipulate cognitive processes (McCarthy, Blamire, Rothman, Gruetter, & Shulman, 1993; Shulman, Blamire, Rothman, & McCarthy, 1993). As such, his ideas concerning conscious research piqued our curiosity. We read Brain Imaging: What It Can (and Cannot) Tell Us About Consciousness with anticipation.Shulman comes full circle with his book on brain imaging: although his career spanned meaningful collaborations with behavioural scientists and interactions with researchers from preclinical and clinical fields, he retreats to the comfort of the biophysical sciences. Two prominent, but related, hesitations give us pause regarding his retreat. First, he claims that a behaviourist approach to brain imaging is reasonable and pragmatic for the science of consciousness. Second, he rebuffs subjective and phenomenal forms of evidence. In... (shrink)

It is hardly a novel claim that the work of Ursula K. Le Guin (1929–2018) contains influences from philosophical Daoism, but I argue that this influence has yet to be fully understood. Several scholars criticize Le Guin for misrepresenting Daoist ideas as they appear in ancient Chinese philosophical texts, particularly the Dao De Jing and the Zhuangzi. While I have sympathy for this charge, especially as it relates to Le Guin’s translation of the Dao De Jing, I argue that it (...) fails to understand the extent to which her fiction contains her own philosophical development of Daoist ideas. Looking at some of her most influential works (e.g., The Left Hand of Darkness, The Dispossessed, The Lathe of Heaven, A Wizard of Earthsea, etc.), I suggest that Le Guin’s fiction is better seen as a refocusing of Daoist concepts such as complementary contrasts and non-action (wu wei) in the contexts of modern feminism, modern anarchism, science fiction, and fantasy. Le Guin was not trying to represent ancient Daoism as a scholar. Rather, she was trying to reimagine Daoism as a creative artist and philosopher in her own right. This way of viewing Le Guin’s work does not fully exorcise the specter of the possibility of Orientalist cultural appropriation, but it does make the issue more complex in a way that can deepen further conversations. To what extent can an artist be guilty of misrepresentation if representation was not, strictly speaking, her goal? I end with a brief reflection on what is perhaps the deepest philosophical lesson of Le Guin’s work: everything is more complicated than it first appears. On that note, the present article is an attempt not just to do philosophy about Le Guin, but to do philosophy in a Le Guinian fashion, which requires rethinking the metaphor of combat that guides much academic philosophy today. (shrink)

But that which remains the poets have founded.In contemporary rhetorical theory, the relationship between rhetoric and art tends to be articulated in terms of aesthetics. This increasingly popular discourse on “aesthetic rhetoric,” however, is characterized by a remarkable diversity. The rhetoric of fiction, poetry, and other literary genres, for example, has been explored in these terms (e.g., Booth 1983), as has the rhetoric of film (Haskins 2003), photography (Hariman and Lucaites 2007), and even natural landscapes (Clark 2004). From a different (...) perspective, aesthetics has been distilled to a range of “features” or “elements” that a given text is said to possess. Nathan Crick and Jeremy Engels, for example .. (shrink)

There is relatively little literature on Indian skepticism, with hardly any monograph on the subject comparable to, e.g., Julia Annas’ and Jonathan Barnes’ The Modes of Scepticism: Ancient Texts and Modern Interpretations, R.J. Hankinson’s The Sceptics: The Arguments of the Philosophers, a series of Richard H. Popkin’s monographs on the history of skepticism, or two recent competing volumes as collective efforts: The Oxford Handbook of Skepticism edited by John Greco and The Cambridge Companion to Ancient Scepticism edited by Richard Bett. (...) Therefore what promises to provide a survey of the skeptical tradition of South Asia should potentially be regarded as a milestone work in the... (shrink)

"All life upon the stage"; the Theatrum Mundi. In this volume, a seventeenth century metaphor is revisited and is seen as applying to all art in all times. In the "magic mirror of art" the human being discerns the hidden spheres of human life and commemorates and celebrates its glorious victories and mourns its ignominious defeats. Let us rediscover Art as a witness to the human predicament as well as a celebrant of humanity's most sublime moments. This is the invitation (...) of this collection of studies by A-T. Tymieniecka, Hanna Scolnicov, Muella Erkilic, Matt Landrus, Patricia Trutty-Coohill, Monika Bakke, David Brubaker, Tammy Knipp, Howard Pearce, Ellen J. Burns, G. Backhaus, Ethan J. Leib, Lawrence Kimmel, Ingrid Scheibler, Gottfried Scholz, L.F. Werth, A. Carillo, M. Statkiewicz, K. O'Rourke, B. Meyler, H. Meltzer, Jiuan Heng, W.V. Davies. Art as mirror of life, human life as participating in a stage play, corresponds to the fervent search human being of the causes, reasons, puzzles of our existence which elude us in the concrete life. This XVII c. conception of Theatrum Mundi opens as this volume shows a fascinating field of investigation for our times. (shrink)

The growth of managed care was accompanied by concern about the impact that changes in health care organization would have on the doctor-patient relationship. We now are in a “post-managed care era,” where some of these changes in health care delivery have come to pass while others have not. A re-examination of the DPR in this setting suggests some surprising results. Rather than posing a new and unprecedented threat, managed care was simply the most recent of numerous strains on the (...) DPR that have occurred throughout the century. These strains are a constant, inevitable consequence of the varying needs and concerns of patient and physicians as they seek to balance their desires for a certain type of DPR with their simultaneous desire for other aspects of care such as lower costs, greater technological sophistication, and improved outcomes. (shrink)

Changes in healthcare financing increasingly rely upon patient cost-sharing to control escalating healthcare expenditures. These changes raise new challenges for physicians that are different from those that arose either under managed care or traditional indemnity insurance. Historically, there have been two distinct bases for arguing that physicians should not consider costs in their clinical decisions—an “aspirational ethic” that exhorts physicians to treat all patients the same regardless of their ability to pay, and an “agency ethic” that calls on physicians to (...) be trustworthy advisors to their patients. In the setting of greater patient cost-sharing, physicians' aspiration and agency roles increasingly conflict. Satisfactorily navigating the new terrain of consumer-driven healthcare requires physicians to consider these two roles and how they can best be reconciled so as to maximize quality of care while respecting the heterogeneity of patients' financial resources and willingness to pay. (shrink)

Contemporary religious studies contains many studies of Orthodox theology of the twentieth century, but there are almost no studies of the most prominent modern trend in Orthodox theology, neo-patristics. In particular, in the works of L. Voronkova, G. Gabinsky, M. Gordienko, Y. Kalinin, P. Kurochkin, I. Mozgovy, V. Molokov, M. Novikov, N. Petelinskaya, V. Chertikhin, A. Chertkov, a thorough analysis of tendencies was carried out Modernism of Orthodox theology of the Russian Church. Of these, only M. Novikov briefly criticizes the (...) views of V. Lossky, a representative of Neopatristics, but the researcher does not realize the originality of this trend in Orthodox theology. Especially the tendencies of the development of Orthodox theology of spiritual academic schools of the XIX-beg. XX century. M. Ivanov, M. Glubokovsky, I. Kondratieva, G. Pankov, O. Pechurina, O. Sarapin, L. Fokina were thoroughly researched, but these studies were usually conducted outside the context of all Orthodox theology of the XX century. (shrink)

Plutarch, in his work,_ Peri __Deisidaimon_ia_ __,_ presents a striking portrayal of superstition in the First Century. The Philosopher who also served for decades as a priest of Apollo portrays the pernicious effects of some supposed religious practices as worse than the outcome of atheism. His position constitutes a forceful explanation to ostensibly controversial socio-religious behaviours. This article discusses some of the priest’s concerns as well as his rebuff of religious attitudes that are borne out of what he describes as (...) misrepresentation of the gods or superstition. Plutarch’s essay is seen as illustrating a reason for a socio-religious situation in Africa, a continent that shares a similar religious background with the world of the writer. Specifically, with the example of the hard fight against street begging in some parts of Nigeria, the article shows how social reform programmes could fail when effects of traditional African beliefs and cultural practices remain potent. __. (shrink)