Is the feminist project to bring about parity for women and men in traditionally male fields doomed? Recent headlines trumpet that "The more gender equality, the fewer women in STEM." The American Enterprise Institute proposes that it is futile to fund efforts to increase women in STEM fields, given that, “as paradoxical and counter-intuitive as it seems, female underrepresentation in STEM may actually be the result of the great advances in female empowerment, progress, and advancement that have taken place in (...) recent decades, and not the result of systemic gender discrimination.” Meanwhile, men's rights activists exalt new findings as evidence that women just naturally don’t prefer science. These bold claims stem from the “Gender Equality Paradox” hypothesis, which is simply this: Some of the countries with the highest gender equity scores on internationally-comparable indices also show the largest average sex differences in prefrences for STEM careers. In other words, in countries with more gender equality, like Norway and Sweden, fewer women choose to enter STEM fields than in countries like Algeria or Turkey. Over the past year, the GenderSci Lab has been engaged in a critical analysis of the “Gender Equality Paradox” hypothesis and its accompanying assumptions and implications. In this paper, we share our reanalysis of some of the data used by Stoet and Geary (2018) and argue that their findings are likely spurious. (shrink)

The starting question in this article is: what does globalization mean philosophically? What matters for this article, is not inasmuch the content of the politico-moral claims or the ideological scope of worldviews as described by sociological and political sciences in the process of globalization, but rather a philosophical horizon that exceeds everyday political reality. This stems from a point of view that the debate on globalization and its alternatives is still too often protruded by ideological and idealist arguments. This article (...) will scrutinize what globalization actually means, considered from a philosophical standpoint. In order to investigate the meaning of globe in globalization, we turn to the philosophy of Jean-Luc Nancy. (shrink)

When ethical decisions have to be taken in critical, complex medical situations, they often involve decisions that set the course for or against life-sustaining treatments. Therefore the decisions have far-reaching consequences for the patients, their relatives, and often for the clinical staff. Although the rich psychology literature provides evidence that reasoning may be affected by undesired influences that may undermine the quality of the decision outcome, not much attention has been given to this phenomenon in health care or ethics consultation. (...) In this paper, we aim to contribute to the sensitization of the problem of systematic reasoning biases by showing how exemplary individual and group biases can affect the quality of decision-making on an individual and group level. We are addressing clinical ethicists as well as clinicians who guide complex decision-making processes of ethical significance. Knowledge regarding exemplary group psychological biases (e.g. conformity bias), and individual biases (e.g. stereotypes), will be taken from the disciplines of social psychology and cognitive decision science and considered in the field of ethical decision-making. Finally we discuss the influence of intuitive versus analytical (systematical) reasoning on the validity of ethical decision-making. (shrink)

Ethical attitudes and behaviour are complex. This complexity extends to the influencers operating at different levels both outside and within the organisation, and in different combinations for different individuals. There is hence a growing need to understand the proximal and distal influencers of ethical attitudes, and how these operate in concert at the individual, organisational, and societal levels. Few studies have attempted to combine these main research streams and systematically examine their combined impact. The minority of studies that have taken (...) a combined approach have often done so using conventional statistical and analytical techniques which imply linearity between variables—a situation that rarely exists in business settings and is likely to lead to simplistic or even erroneous conclusions. Applying a fuzzy-set qualitative comparative analysis approach, this paper reports on the mutual and simultaneous influence of individual demographic factors, as well as proximal and distal factors stemming from within and outside the work environment to understand individuals’ ethical views within the workplace. The multiple configurations that emerged reveal the complex nature of influencers of ethical attitudes, and reinforce the view that “one size does not fit all”. We discuss these implications together with managerial recommendations and future research directions. (shrink)

Background In the wake of mandates for biomedical research to increase participation by members of historically underrepresented populations, community engagement (CE) has emerged as a key intervention to help achieve this goal.Methods Using interviews, observations, and document analysis, we examine how stakeholders in precision medicine research understand and seek to put into practice ideas about who to engage, how engagement should be conducted, and what engagement is for.Results We find that ad hoc, opportunistic, and instrumental approaches to CE exacted significant (...) consequences for the time and resources devoted to engagement and the ultimate impacts it has on research. Critical differences emerged when engagement and research decisionmaking were integrated with each other versus occurring in parallel, separate parts of the study organization, and whether community members had the ability to determine which issues would be brought to them for consideration or to revise or even veto proposals made upstream based on criteria that mattered to them. CE was understood to have a range of purposes, from instrumentally facilitating recruitment and data collection, to advancing community priorities and concerns, to furthering long-term investments in relationships with and changes in communities. These choices about who to engage, what engagement activities to support, how to solicit and integrate community input into the workflow of the study, and what CE was for were often conditioned upon preexisting perceptions and upstream decisions about study goals, competing priorities, and resource availability.Conclusions Upstream choices about CE and constraints of time and resources cascade into tradeoffs that often culminated in “pantomime community engagement.” This approach can create downstream costs when engagement is experienced as improvised and sporadic. Transformations are needed for CE to be seen as a necessary scientific investment and part of the scientific process. (shrink)

Kann man das Leben führen? Die in diesem Band versammelten Beiträge stellen sich in kritischer Absicht dem modernen Konzept der »Lebensführung«, das die Technikphilosophie mit der Lebensphilosophie im frühen 20. Jahrhundert eng verbunden hat und teilweise bis heute verbindet. Auch relevante soziologische Positionen wurden in diesem Kontext entwickelt. Anhand zentraler Autoren wie Simmel, Bergson, Husserl, Heidegger, Blumenberg, Berdjajew, Reuleaux, von Uexküll, Plessner, Freyer, Jonas und Günter Ropohl (dem dieser Band aus Anlass seines 75. Geburtstags gewidmet ist) werden die Bezugnahmen zwischen (...) Technik- und Lebensphilosophie analysiert, aber auch die Abgrenzungsversuche voneinander. Die Verhältnisbestimmung der Konzepte »Leben« und »Technik« kann systemischen Charakter annehmen und deshalb die Idee einer lebensbejahenden oder -verneinenden Technik nach sich ziehen, z.B. artikuliert als Technikoptimismus/-pessimismus oder als emanzipatorische Frage nach dem eigenen Leben und dessen Selbstverwirklichung. Wenn es um Lebensführung geht, werden also gleichzeitig die Ausgangsbedingungen der Identitätskonstruktion moderner Subjekte und die Frage thematisiert, inwieweit Systementwürfe jene ermöglichen oder begrenzen. (shrink)

Der Band setzt sich mit den Bedingungen und Möglichkeiten internationalen oder globalen Regierens in einer sozialen Umwelt (Weltgesellschaft) unter drei Perspektiven auseinander: der Perspektive von Theorien globaler Ordnung, der Perspektive spezifischer Formen globaler Ordnungsbildung und der Perspektive die Normativität globaler Ordnung. Die Beiträge des Bandes besetzen Schnittstellen in einer Reihe von Diskussionen, die in den Internationalen Beziehungen zu Ordnung und Ordnungsbildung in der internationalen Politik, zum Regieren jenseits des Nationalstaates, sowie zur Stellung internationaler Politik in der Weltgesellschaft geführt werden.

Evidence from visual-search experiments is discussed that indicates that there is spatially parallel encoding based on three-dimensional (3-D) spatial relations between complex image features. In one paradigm, subjects had to detect an odd part of cube-like figures, formed by grouping of corner junctions. Performance with cube-like figures was unaffected by the number of corner junctions present, though performance was affected when the corners did not configure into a cube. It is suggested from the data that junctions can be grouped to (...) form 3-D shapes in a spatially parallel manner. Further, performance with cube-like figures was more robust to noncollinearity between junctions than was performance when junctions grouped to form two-dimensional planes. In the second paradigm, subjects searched for targets defined by their size. Performance was affected by a size illusion, induced by linear-perspective cues from local background neighbourhoods. Search was made more efficient when the size illusion was consistent with the real size difference between targets and nontargets, and it was made less efficient when the size illusion was inconsistent with the real size difference. This last result occurred even though search was little affected by the display size in a control condition. We suggest that early, parallel visual processes are influenced by 3-D spatial relations between visual elements, that grouping based on 3-D spatial relations is relatively robust to noncollinearity between junctions, and that, at least in some circumstances, 3-D relations dominate those coded in two-dimensions. (shrink)

The consequences of foreign direct investment (FDI) for human rights protection are poorly understood. We propose that the impact of FDI varies across industries. In particular, extractive firms in the oil and mining industries go where the resources are located and are bound to such investment, which creates a status quo bias among them when it comes to supporting repressive rulers (“location-bound effect”). The same is not true for nonextractive multinational corporations (MNCs) in manufacturing or services, which can, in comparison, (...) exit problematic countries more easily. We also propose that strong democratic institutions can alleviate negative impacts of extractive FDI on human rights (“democratic safeguard effect”). Using U.S. FDI broken up into extractive and nonextractive industries in 157 host countries (1999–2015), we find support for these propositions.1 Extractive FDI is associated with more human rights abuse, but nonextractive FDI is associated with less abuse, after controlling for other factors, including concerns about endogeneity. We find also that the negative human rights impact of extractive FDI vanishes in countries where democratic institutions are stronger. Our results are robust to a range of alternative estimation techniques. (shrink)

Dans un monde aussi chaotique que celui où chacun essaie de trouver sa place en ce début de XXIe siècle, la notion de civilisation peine à s'inscrire dans la réalité et, à plus forte raison, à véhiculer la connotation de progrès. Faut-il pour autant perdre espoir? Après avoir recensé les turpitudes de la société néolibérale mondialisée, l'auteur explore quelques pistes simples vers un monde meilleur, dans lequel, entre autres, la devise de notre République, Liberté, Egalité, Fraternité, trouverait enfin son véritable (...) sens, et chaque vie son rôle à jouer, l'économie et l'argent seraient mis au service de l'homme et non l'inverse, et promues les véritables valeurs humanistes et les anciennes sagesses. L'auteur insiste notamment sur les formes d'influence et de pouvoir à la portée des femmes, d'où viendra peut-être, grâce à la féminisation des moeurs, une humanité enfin digne de ce nom. (shrink)

This paper makes a conceptual inquiry into the notion of ‘publics’, and forwards an understanding of this notion that allows more responsible forms of decision-making with regards to technologies that have localized impacts, such as wind parks, hydrogen stations or flood barriers. The outcome of this inquiry is that the acceptability of a decision is to be assessed by a plurality of ‘publics’, including that of a local community. Even though a plurality of ‘publics’ might create competing normative demands, its (...) acknowledgment is necessary to withstand the monopolization of the process of technology appraisal. The paper presents four ways in which such an appropriation of publicness takes place. The creation of dedicated ‘local publics’, in contrast, helps to overcome these problems and allows for more responsible forms of decision-making. We describe ‘local publics’ as those in which stakeholders from the different publics that are related to the process of technology implementation are brought together, and in which concerns and issues from these publics are deliberated upon. The paper will present eight conditions for increasing the effectiveness of such ‘local publics’. (shrink)

Diverse agricultural technologies are promoted to increase yields and incomes, save time, improve food and nutritional security, and even empower women. Yet a gender gap in technology adoption remains for many agricultural technologies, even for those that are promoted for women. This paper complements the literature on gender and technology adoption, which largely focuses on reasons for low rates of female technology adoption, by shifting attention to what happens within a household after it adopts a technology. Understanding the expected benefits (...) and costs of adoption, from the perspective of women users in households with adult males, can help explain observed technology adoption rates and why technology adoption is often not sustained in the longer term. Drawing on qualitative data from Ethiopia, Ghana, and Tanzania, this paper develops a framework for examining the intrahousehold distribution of benefits from technology adoption, focusing on small-scale irrigation technologies. The framework contributes to the conceptual and empirical exploration of joint control over technology by men and women in the same household. Efforts to promote technology adoption for agricultural development and women’s empowerment would benefit from an understanding of intrahousehold control over technology to avoid interpreting technology adoption as an end in and of itself. (shrink)

This issue of Criminal Law and Philosophy contains three papers on a topic of increasing importance within the field of "neurolaw"-namely, the implications for criminal law of direct brain intervention based mind altering techniques. To locate these papers' topic within a broader context, I begin with an overview of some prominent topics in the field of neurolaw, where possible providing some references to relevant literature. The specific questions asked by the three authors, as well as their answers and central claims, (...) are then sketched out, and I end with a brief comment to explain why this particular topic can be expected to gain more prominence in coming years. (shrink)

Digital contact tracing, in combination with widespread testing, has been a focal point for many plans to “reopen” economies while containing the spread of Covid‐19. Most digital contact tracing projects in the United States and Europe have prioritized privacy protections in the form of local storage of data on smartphones and the deidentification of information. However, in the prioritization of privacy in this narrow form, there is not sufficient attention given to weighing ethical trade‐offs within the context of a public (...) health pandemic or to the need to evaluate safety and effectiveness of software‐based technology applied to public health. (shrink)

Previous research on scalar implicature has primarily relied on meta-linguistic judgment tasks and found varying rates of such inferences depending on the nature of the task and contextual manipulations. This paper introduces a novel interactive paradigm involving both a production and a comprehension side and a precise conversational goal. The main research question is what is reliably communicated by some in this communicative setting, both when the quantifier occurs in unembedded and embedded positions. Our new paradigm involves an action-based task (...) from which participants’ interpretation of utterances can be inferred. It incorporates a game-theoretic design, thereby including a precise model to predict participants’ behaviour in the experimental context. Our study shows that embedded and unembedded implicatures are reliably communicated by some. We propose two cognitive principles that describe what can be left unsaid. In our experimental context, a production strategy based on these principles is more efficient than a strategy based on literal descriptions. (shrink)

Editors' introduction to Puncta's February 2022 Special Issue, "Pandemic Politics and Phenomenology.".

Hofmann and Holm’s recent survey on issues of research misconduct with PhD graduates culminated with a notable conclusion by the authors: ‘ Scientific misconduct seems to be an environmental issue as much as a matter of personal integrity’. Here, we re-emphasise the usefulness of an education-based countermeasure against toxic research environments or cultures that promote unethical practices amongst the younger researchers. We posit that an adequately conducted course in research ethics and integrity, with a good dose of case studies and (...) analyses, can function in a manner that is metaphorically akin to vaccination. The training would cultivate the ability to analyse and build confidence in young researchers in making decisions with sound moral reasoning as well as in speaking up or arguing against pressure and coercions into unacceptable behaviour. A sufficiently large number of young researchers exposed to research ethics trainings would essentially provide a research community some degree of lasting herd immunity at its broadest base. Beyond passive immunity, a crop of research ethics-savvy young researchers could also play active and influential roles as role models for others at their level and perhaps even help correct the wayward attitudes of some senior researchers and initiate prompt action from institutional policy makers in a bottom-up manner. (shrink)

Judith Jarvis Thomson argued that abortion is permissible because no one must sacrifice their rights to bodily autonomy. However, assuming a fetus has full moral personhood, and focusing on when abortion is unjust in particular, we argue that Thomson's view of what we ought to sacrifice to aid others is too impoverished. Instead, we argue that abortion is permissible when pregnancy threatens the ability of the mother, or the child, to live minimally well. After explaining the minimally good life account (...) and its application to abortion, we explain its advantages over alternative views. Finally, we examine arguments concluding that abortion is permissible because fetuses are not persons. We argue that personhood is probably a matter of degree rather than a binary property. Thus, abortion is generally permissible early in pregnancy, but as the fetus gets closer to full personhood, adopting the minimally good life standard is appropriate. (shrink)

To provide an introduction to this book, we explain the motivation to publish this volume, state its main goal, characterize its intended readership, and give an overview of its content. To this purpose, we briefly summarize each chapter and put it in the context of the whole volume. We also take the opportunity to stress connections between the chapters. We conclude with a brief outlook.The main motivation to publish this volume was the diagnosis that the validation of computer simulation needs (...) more attention in practice and in theory. The aim of this volume is to improve our understanding of validation. To this purpose, computer scientists, mathematicians, working scientists from various fields, as well as philosophers of science join efforts. They explain basic notions and principles of validation, embed validation in philosophical frameworks such as Bayesian epistemology, detail the steps needed during validation, provide best practice examples, reflect upon challenges to validation, and put validation in a broader perspective. As we suggest in our outlook, the validation of computer simulations will remain an important research topic that needs cross- and interdisciplinary efforts. A key issue is whether, and if so, how very rigorous approaches to validation that have proven useful in, e.g., engineering can be extended to other disciplines. (shrink)

Publication pressure has been touted to promote questionable research practices (QRP) and scientific or research misconduct (RM). However, logically attractively as it is, there is no unequivocal evidence for this notion, and empirical studies have produced conflicting results. Other than difficulties in obtaining unbiased empirical data, a direct causal relationship between perceived publication pressure (PPP) and QRP/RM is inherently difficult to establish, because the former is a complex biopsychosocial construct that is variedly influenced by multiple personal and environmental factors. To (...) effectively address QRP/RM by tackling the sources of PPP would also be difficult because of the competitive nature of the reward and merit system of contemporary science. We might do better with efforts in enhancing knowledge in research ethics and integrity among the practitioners, as well as institutional infrastructures and mechanisms to fairly and efficiently adjudicate cases of QRP/RM. (shrink)

This book explores the intersections between Herbert Marcuse's critical theory and Africana and Caribbean theory, revealing the potential for a dynamic interplay of ideas to understand and address contemporary social, political, and ecological challenges amid material, historical realities.

This paper explores the possibility that Zhuangzi can be fruitfully interpreted as a fictionalist. It proceeds in four parts. Part one discusses two distinct and very general types of fictionalism—force and content—that might prove useful for an interpreter of the Zhuangzi. The former type of view would have it that the expressions in question—that is, the expressions that Zhuangzi is held to advocate using and interpreting non-literally—are not best seen as used in a way that aims at, e.g., truth, whereas (...) the latter type of view would have it that the expressions in question are best seen as used in a way that aims at truth, if in a non-literal fashion. Part two surveys evidence in favor of the claim that Zhuangzi can be interpreted in terms of one or the other of these two types of fictionalism and argues that he is better characterized as endorsing a version of the former. Part three explains how interpreting Zhuangzi as a fictionalist can help to resolve notable tensions in the text and briefly explores a few additional merits of this reading of the Zhuangzi: namely, that it can give us a clearer idea of what Zhuangzi’s positive project is, unify seemingly disparate scholarly interpretations of it, and reconcile objectivist and non-objectivist strands in his work. Finally, part four concludes by gesturing toward how the interpretation proposed here might bring the Zhuangzi into productive dialogue with two longstanding philosophical questions: specifically, the question of how we should respond to skeptical arguments, and the question of how aesthetic features of works of art—and in particular, literature—might be related to their cognitive or epistemic value. (shrink)

Hastings Center Report, Volume 52, Issue 2, Page 49-57, March‐April 2022.

Despite the opening of the market and partial privatization of state‐owned companies in China, the state still represents the controlling shareholder in larger companies. By analyzing the weaknesses of Chinese corporate governance we illustrate the framework for harmful corruption. China is characterized by a weak legal system and strong influences of traditions such as guanxi. In this article we analyze the influence of guanxi on the Chinese corporate governance system. We find that guanxi is in general a double‐edged sword, but (...) business‐to‐government guanxi in particular can harm the weak Chinese corporate governance system and hamper its further economic development and growth. (shrink)

In this paper, we discuss how phenomenology might cogently express the way painful experiences are layered with complex intersubjective meaning. In particular, we propose a critical conception of pain as an intricate multi-levelled phenomenon, deeply ingrained in the constitution of one’s sense of bodily self and emerging from a web of intercorporeal, social, cultural, and political relations. In the first section, we review and critique some conceptual accounts of pain. Then, we explore how pain is involved in complex ways with (...) modalities of pleasure and displeasure, enacted personal meaning, and contexts of empathy or shame. We aim to show why a phenomenology of pain must acknowledge the richness and diversity of peculiar painful experiences. The second section then weaves these critical insights into Husserlian phenomenology of embodiment, sensation, and localisation. We introduce the distinction between Body-Object and Lived-Body to show how pain presents intersubjectively. Furthermore, we stress that, while pain seems to take a marginal position in Husserl’s whole corpus, its role is central in the transcendental constitution of the Lived-Body, interacting with the personal, interpersonal, and intersubjective levels of experiential constitution. Taking a critical-phenomenological perspective, we then concretely explore how some people may experience structural conditions which may make their experiences more or less painful. (shrink)

To assess whether and how environmental values and sense of place relate to sustainable farming practices, we conducted a study in South Kona, Hawaii, addressing environmental values, sense of place, and farm sustainability in five categories: environmental health, community engagement and food security, culture and history, education and research, and economics. We found that the sense of place and environmental values indexes showed significant correlation to each category of sustainability in both independent linear regressions and multivariate regression. In total, sense (...) of place explained a larger share of the overall farm performance. However, each indicator showed relative strengths; environmental values showed significantly higher correlation to environmental and educational practices. Furthermore the scales were complimentary, and the use of both scales greatly improved prediction of good farming practices from a multiple-impact perspective. With implications for community and environmental impacts, results suggest that a more comprehensive view of farmers’ environmental values and place connections may help illuminate individual farmers’ decisions and sustainability-related practices. (shrink)

While 90 percent of participants in a 2005 Gallup poll indicated that they would donate an organ if asked, only 40 percent of Americans have registered to do so, according to 2012 data from Donate Life America; likely even fewer have shared their donation wishes with loved ones. Undoubtedly, the single biggest reason for the discrepancy between the number of potential transplants and the number actually performed is our failure to talk with loved ones about our wishes regarding organ donation. (...) Although many resources already exist to hold these conversations, we can do more, and the emergence of social media provides an intriguing new opportunity. Two years ago, Organize.org set out to create the first nationwide organ donation registry in the United States. (shrink)

This article offers perspectives from academics with recent journal editing experience on a range of ethical issues and dilemmas that regularly pose challenges for those in editorial roles. Each contributing author has provided commentary and reflection on a select topic that was identified in the research literature concerning academic publishing and journal editing. Topics discussed include the ethical responsibilities of working with international and early career contributors to develop work for publication, balancing influence and responsibility to a journal's disciplinary field (...) while maintaining the integrity of editorial and review processes, and the challenges of promoting scholarly research that pushes epistemological, methodological, and political boundaries in an increasingly competitive publishing climate. This article aims to stimulate discussion concerning the roles, responsibilities, and ethical challenges faced by journal editors, and the implications of these for ethical practices in academic publishing today. (shrink)

«Sustainable development» (SD) is in France since 2004 is a transdisciplinary and binding «education to» and is also the theme structuring the fifth degree program since 2008, and is included in other programs. These requirements are unevenly convergent and are encounter to structure of already built diciplines at the same time as the lack of stabilised reference-knowledge. How is the educational dimension (attitudes, values) articulated to disciplinary content? What about the place given to political issues of SD? Education in SD (...) as constitutive of a discipline isn’t at the expense of educational dimensions explicit or is it modify disciplinary model of history and geography? An empirical search provides tentative answers. The forms of work chosen by the teachers ranged from classical disciplinary practice and testing of trans / multidisciplinary between incitement to questioning and reflection and transmission of factual and impartial knowledge entrecomplexité and simplification. Behavior change is always assumed result of knowledge - sometimes educational activities. The textbooks reflect the same hesitation and are situated between neutralization / disciplinarisation of SD issues and explicitation of discussion and conflicts / implicante posture. The educational dimension and especially the question of political strongly divided the teachers. (shrink)

Do ownership or markets influence news reporting about business issues? We used quantitative and discourse analyses to examine this question in reporting of eight Canadian newspapers about a controversial business issue, the proposal by an expert panel for the Alberta government to raise royalties paid by the oil and gas industry. We found some similarity among newspapers serving different markets but few commonalities within a large conglomerate and an equity alliance.

Experimental cattle aided agricultural scientists throughout the nineteenth and twentieth centuries in their efforts to produce beef and milk more efficiently for the growing human populations of the United States. Feed experiments were especially important for understanding how and what cattle needed to eat to better produce this food. However, as experts dedicated their time toward creating the most “economical” rations, their organism of focus shifted. This essay describes how scientific efforts to understand feed conversion in livestock became increasingly focused (...) on the role of ruminant microorganisms over the course of the twentieth century. Highlighting media coverage of fistulated cows and the design of artificial rumens, I argue that the scientific shift from macro- to microorganism was contemporaneously embraced and, in turn, funded by agricultural chemical companies to better market animal feed products by the postwar period. (shrink)

Archival research reports that managers often use the FIN 48 uncertain tax liability accrual to manage earnings. To assess solutions to this problem, we deconstruct the ethical and psychological reasoning that leads to FIN 48 opportunistic behavior. Hence, we employ a survey of seasoned accounting managers to assess the influences of cynicism, two measures of moral disengagement, and pressure from a CFO on the propensity to engage in FIN 48 earnings management. Specifically, we manipulate the influence of the study scenario (...) supervisory CFO as either a latent bully or a transformational leader. While the CFO bully main effect condition enhances FIN 48 earnings management, the CFO transformational leader condition interacts with less cynical accounting managers to reduce FIN 48 earnings management. We also find that both dispositional trait and situational state moral disengagement factors independently mediate the relationship between the cynicism model antecedent and FIN 48 earnings management. Collectively, study findings provide implications for both theory and practice. (shrink)