The global progress empowers the development of new business and expansion of existing business. The availability of sufficient accounting professional are necessary to manage and document the business activities. However, youth are less inclined to purse accounting as profession to keep the progress of global and local economic development. The current study aimed to explore the formation of the intention to pursue Certified Professional Accountancy Qualification with factor of capabilities, career opportunities, job security with respect to the extended theory of (...) planned behavior, i.e., attitude, subjective norms and perceived behavioral control. The study adopted a cross-sectional design and collected quantitative data from a total of 339 accounting students from Malaysia using an online survey. The finding revealed that capabilities and career opportunities influenced the students’ intention to pursue CPAQ. Meanwhile, perceived behavioral control had significantly affect the students’ decision to pursue CPAQ, which is in line with the TPB. The study concentrated on the importance of these factors in influencing the students’ intention and decision to pursue CPAQ. The study offered vital implications for accounting educators and educational institutions to promote the accounting profession as choice and students engage in pursuing CPAQ. The Malaysian government should encourage and support accounting students financially for pursuing CPAQ by providing job security and enhancing subjective norms that may enable these students to complete the required professional qualifications. The study’s limitations and future research opportunities are documented at the end of this article. (shrink)

Although thought suppression is a commonly used self-control strategy that has far-reaching consequences, its effect on ethical decision making is unclear. Whereas ironic process theory suggests that suppressing ethics-related thoughts leads to mental rebounds of ethicality and decreased unethical behavior, ego depletion theory suggests that thought suppression can lead to reduced self-control and increased unethical behavior. Integrating the two theories, I propose that the effect of thought suppression on unethical behavior hinges on the content of the suppressed thoughts. Participants who (...) suppressed ethics-related [-unrelated] thoughts engaged in less [more] cyber bullying, cheating, and dishonesty compared to participants in the control conditions. Explicit and implicit moral awareness was found to mediate this moderated effect. Experiment 4 further demonstrated that suppressing ethics-related thoughts reduces self-control performance on a subsequent amoral task, but not on subsequent ethical decision making. (shrink)

Integrating research on empowering leadership with the literature on power in social psychology, we examine how empowering leaders affect the propensity of followers to engage in deviance. Across a multi-source, multi-wave field study and a controlled laboratory experiment, we find that, compared to the followers of less-empowering leaders, the followers of more empowering leaders feel subjectively more powerful and engage in more deviant behaviors. Moreover, we find that the propensity of empowered followers to engage in more deviance depends on their (...) prosocial attributes. Specifically, empowered followers engage in the highest levels of deviance when they have a weak moral identity and a strong desire for dominance. We further find that empowering leadership does not increase follower deviance when followers either have a strong moral identity or a weak desire for dominance. In sum, although past research suggests that empowering leadership may facilitate productivity and employee engagement, our work demonstrates that it can also cultivate harmful effects, such as increased deviance among certain types of followers. We discuss our theoretical contributions as well as practical implications for practicing empowering leadership. (shrink)

Ethical leadership research has primarily relied on social learning and social exchange theories. Although these theories have been generative, additional theoretical perspectives hold the potential to broaden scholars’ understanding of ethical leadership’s effects. In this paper, we examine moral typecasting theory and its unique implications for followers’ leader-directed citizenship behavior. Across two studies employing both survey-based and experimental methods, we offer support for three key predictions consistent with this theory. First, the effect of ethical leadership on leader-directed citizenship behavior is (...) curvilinear, with followers helping highly ethical and highly unethical leaders the least. Second, this effect only emerges in morally intense contexts. Third, this effect is mediated by the follower’s belief in the potential for prosocial impact. Our findings suggest that a follower’s belief that his or her leader is ethical has meaningful, often counterintuitive effects that are not predicted by dominant theories of ethical leadership. These results highlight the potential importance of moral typecasting theory to better understand the dynamics of ethical leadership. (shrink)

We theorize that victim anonymity is an important factor in ethical decision making, such that actors engage in more self-interested and unethical behaviors toward anonymous victims than they do toward identifiable victims. Three experiments provided empirical support for this argument. In Study 1, participants withheld more life-saving products from anonymous than from identifiable victims. In Study 2, participants allocated a sum of payment more unfairly when interacting with an anonymous than with an identifiable partner. Finally, in Study 3, participants cheated (...) more from an anonymous than from an identifiable person. Anticipated guilt fully mediated these effects in all three studies. Taken together, our research suggests that anonymous victims may be more likely to incur unethical treatment, which could explain many unethical business behaviors. (shrink)

Whereas previous research on ego depletion and ethics suggests that employees who are depleted of their self-control resources are more likely to engage in unethical behavior, our current research focuses on how observers perceive and react to depleted employees’ unethical behavior. Integrating ego depletion and attribution theories, we hypothesize and find that observers judge depleted employees’ unethical behavior more leniently than non-depleted employees as a result of lower levels of perceived intentionality. These perceptions in turn lead to lower levels of (...) punishment. Results further suggest that not all types of depletion lead to the same effects on observers’ lenient moral judgments—depletion due to externally imposed reasons are more likely to result in lenient moral judgment, compared to depletion due to internally imposed reasons. (shrink)

The extant literature has largely conceptualized abusive supervision as a hot and impulsive form of aggression. In this paper, we offer a cold and strategic perspective on how abusive supervision might be used strategically to achieve goals. Drawing on the Machiavellian literature and social interaction theory of aggression, we develop a moderated serial mediation model, in which leader Machiavellianism predicts their strategic use of abusive supervision on subordinates via the mediating role of leaders’ guanxi with direct supervisor. We further theorize (...) that this mediation effect is more pronounced when guanxi among team members (team member guanxi, TMG) is stronger, because Mach leaders are more likely to perceive high TMG as a threat to their power. Finally, we propose that Mach leaders’ strategic use of abusive supervision has negative implications for team outcomes, manifested in low levels of team voice and team organizational citizenship behaviors toward fellow team members (OCBI). Analyses of two studies—Study 1 using multi-wave data (355 leaders) from a US sample and Study 2 using a multi-wave, multi-source, and multilevel data (1252 subordinates and 273 leaders) from a Chinese sample—corroborated our model. This study provides a comprehensive examination of who, how, and when strategic abuse unfolds in the workplace and its negative implication for team outcomes. (shrink)

Drawing upon conservation of resources theory, we develop and test a theoretical model that specifies how and when employee humor toward leaders affects leader abusive supervision. We propose that employee humor is negatively associated with leader abusive supervision via leader relational energy. Furthermore, the negative indirect relationship between employee humor and leader abusive supervision via leader relational energy is stronger for female leaders than for male leaders. An experiment and a multi-wave, multi-source field study provide substantial support for our hypotheses. (...) Our findings contribute to the abusive supervision literature by identifying employee humor as a safe and effective bottom-up approach to prevent leader abusive supervision. (shrink)

In this paper, we examine the interactive effects of positive affect and perspective-taking on workplace incivility and family incivility, through moral disengagement. We draw from broaden-and-build and moral disengagement theories to suggest a potential negative consequence of positive affect. Specifically, we argue that positive affect increases incivility toward coworkers and spouses through moral disengagement among employees with low, but not high perspective-taking. Data from two time-lagged field studies and one online experiment provide support for our hypotheses. These findings suggest that (...) the beneficial effects of positive feelings are not universal, and the fostering of positive feelings at work might have unintended negative consequences, namely moral disengagement, and increased incivility at work and at home. Implications for theory and research are discussed. (shrink)

Building on appraisal theory of emotions and theories on moral emotions, we contend that ethical leadership triggers other-praising moral emotions directed at the supervisor and leads to feedback-seeking behavior. We further predict that the affective processes of ethical leadership have implications for workplace behaviors, namely organizational citizenship behavior directed at the supervisor and employee voice. We develop a new measure of supervisor-directed, other-praising moral emotions and test the validity of the measure. Then, we test and find support for the proposed (...) hypotheses using a sample of 231 full-time employees in China with a time-lagged survey design and structural equation modeling. Theoretical and practical implications for ethical leadership and moral emotions are discussed. (shrink)

Building on appraisal theory of emotions and theories on moral emotions, we contend that ethical leadership triggers other-praising moral emotions directed at the supervisor and leads to feedback-seeking behavior. We further predict that the affective processes of ethical leadership have implications for workplace behaviors, namely organizational citizenship behavior directed at the supervisor and employee voice. We develop a new measure of supervisor-directed, other-praising moral emotions and test the validity of the measure. Then, we test and find support for the proposed (...) hypotheses using a sample of 231 full-time employees in China with a time-lagged survey design and structural equation modeling. Theoretical and practical implications for ethical leadership and moral emotions are discussed. (shrink)

It is a received view of the post-Fregean predicate logic that a universal statement has no existential import and thus does not entail its particular (existential) counterpart. This paper takes issue with the view by discussing the trespasser case, which has widely been employed for supporting the view. The trespasser case in fact involves a shift of context. Properly understood, the case provides no support for the received view but rather suggests that we rethink the ‘quantity view’ of the existential (...) import of quantifiers. (shrink)

When people interact with social robots, they treat them as real social agents. How people depict robots is fun to consider, but when people are confronted with embodied entities that move and talk – whether humans or robots – they interact with them as authentic social agents with minds, and not as mere representations.

Background Caring practice begins with awareness of the suffering of patients in a given context. Understanding the interrelationship between the perceived ethical climate of the clinical environment and the ethical sensitivity and caring efficacy of nurses is crucial for strengthening the caring competency of nurses. Research aim This study aimed to examine the associations between the ethical climate of the clinical environment and the ethical sensitivity and caring efficacy of nurses and to investigate the mediating effect of ethical sensitivity on (...) the association between ethical climate and caring efficacy. Research design This was a quantitative study with a cross-sectional descriptive correlational design. The participants completed an online survey that measured the ethical climate, ethical sensitivity and caring efficacy using the Hospital Ethical Climate Survey, Moral Sensitivity Questionnaire-Revised and Caring Efficacy Scale, respectively. Participants and research context The study recruited 293 nurses from two general hospitals that provided acute in-patient and extended care in Hong Kong. Ethical considerations Ethical approval was obtained from the ethics committee of the university and the hospitals involved. Written consent was obtained from the participants. Results Ethical climate was associated with caring efficacy ( β = 0.340, p <.001) and ethical sensitivity ( β = 0.197, p <.001). After adjusting for ethical climate, ethical sensitivity was associated with caring efficacy ( β = 0.860, p <.001). Ethical sensitivity showed a significant mediating effect on the association between ethical climate and caring efficacy (indirect effect = 0.169, 95% confidence interval: 0.097 to 0.261), which accounted for 50% of the total effect. Conclusions The study reveals the complex and interwoven relationship between contextual and personal factors that affect nurses’ caring efficacy from an ethical perspective. It provides insights into the significant roles of ethical climate and ethical sensitivity in strengthening caring efficacy. The results suggest theoretical and clinical implications for professionalisation. (shrink)

The coronavirus disease 2019 pandemic has been regarded as a public health emergency that caused a considerable degree of public panic during its early stage. Some irrational behaviors were also triggered as a result of such panic. Although there has been plenty of news coverage on public panic due to the outbreak, research on this phenomenon has been limited. Since panic is the main psychological reaction in the early stage of the pandemic, which largely determines the level of psychological adaptation, (...) time of psychological recovery, and the incidence of PTSD, there exists a demand to conduct investigation on it. From a public governance perspective, the government’s assessment of public panic may affect the efficiency and effectiveness of pandemic prevention and control. Therefore, it is of obvious practical significance to investigate public panic during the COVID-19 pandemic and analyze its influential factors. The self-compiled COVID-19 Social Mentality Questionnaire was used to collect data from a total of 16,616 participants online, and 13,511 valid responses were received. The results from the chi-square test showed that there were differences in gender, educational level, age, pandemic-related knowledge, self-efficacy, risk level, and objective social support. Furthermore, multiple linear regression analysis results showed that self-efficacy, gender, educational level, age, risk level, pandemic-related knowledge, and objective social support were significant predictors of public panic. Among the research variables, self-efficacy, gender, educational level, and age were negative predictors of panic while risk level, pandemic-related knowledge, and objective social support were positive predictors of panic. (shrink)

近代日本において一様に捉えきれない多様な「悪」の姿と、それがどのように扱われたのかを、イデオロギーと実践の双方の面から描く。.

Ben shu jie shao le liang shu ming xian sheng shi shang ge shi ji de zhong guo wen hua ming ren zhi yi, Shi 20 shi ji xin ru jia de kai chuang zhe, Shi si xiang jia, Zhe xue jia, Jiao yu jia, You shi po you ying xiang de she hui huo dong jia. You qi ta de du te de si xiang he xue shi, Ta de te li du xing de kan ke ren sheng jing (...) li, Yi bei zi jian chi jiang zhen hua, Shi bu tong xun chang de, Ye shi ruo gan tong shi dai de zhi ming ren shi suo bu ke qi ji de. (shrink)

The main purpose of this study is to explore and map the intellectual structure of business ethics studies during 1997–2006 by analyzing 85,000 cited references of 3,059 articles from three business ethics related journals in SSCI and SCI databases. In this article, co-citation analysis and social network analysis techniques are used to research intellectual structure of the business ethics literature. We are able to identify the important publications and the influential scholars as well as the correlations among these publications by (...) analyzing citation and co-citation. Three factors emerged in this study are: (1) ethical/unethical decision making, (2) corporate governance and firm performance, and (3) ethical principles and code of conduct. (shrink)

Addressing the end-of-philosophy debate and the challenge it presents to contemporary philosophy, this book draws on Wittgenstein, Quine, Davidson, Habermas and Foucault, among others. It develops the implications of Richard Rorty's arguments in particular.

Ben shu yi xing wei wu jia zhi er yuan lun wei yan jiu zhu xian, an zhao " ke guan gou cheng yao jian, pai chu ke guan wei fa de shi you, zhu guan gou cheng yao jian, pai chu zhu guan ze ren de shi you " si jie ceng fan zui lun ti xi de jia gou, cong ke guan yao jian, zhu guan yao jian, xiu zheng xing tai san ge wei du, lin xuan fan (...) zui lun ling yu de ruo gan zheng yi wen ti yi ci zhan kai tao lun. ben shu jian chi yi wen ti wei dao xiang, wei rao si fa shi jian ti chu de nan ti, shu li xue shuo de mai luo, kao cha li fa de tuo dang xing, dui ge zhong li lun he guan dian tiao fen lü xi, zhi li yu li lun, li fa yu si fa de liang xing hu dong he xie diao fa zhan, ti chu de fang an zai yi ding cheng du shang hui da le li lun he shi jian zhong de yi wen. (shrink)

This paper describes an innovative just-in-time health humanities programme to educate and provide support to COVID-19 frontline doctors-in-training. The programme incorporates small-group screening of the Netflix documentary, The Next Pandemic from the Explained series, followed by a one-hour facilitated discussion to explore themes surrounding the current pandemic and its impact on frontline doctors in a tertiary paediatric hospital in Singapore. Themes derived from the film included preparedness, blame, and the impact on healthcare workers and public, which were further discussed to (...) include concerns regarding current local readiness levels given global connectivity, the need for international cooperation, and the effects of blame such as racism and prejudice. The association with culture; the current impact on healthcare workers, physician-patient relationships, and the public including the role of social media, the government and associated public reactions were also explored. These rich discussions demonstrate the pivotal role health humanities has in times of uncertainty such as an emerging infectious disease outbreak by providing timely pandemic education and supporting reflective learning. (shrink)

The Humility Thesis is a persistent thesis in contemporary metaphysics. It is known by a variety of names, including, but not limited to, Humility, Intrinsic Humility, Kantian Humility, Kantian Physicalism, Intrinsic Ignorance, Categorical Ignorance, Irremediable Ignorance, and Noumenalism. According to the thesis, we human beings, and any knowers that share our general ways of knowing, are irremediably ignorant of a certain class of properties that are intrinsic to material entities … Continue reading Humility Regarding Intrinsic Properties →.

An identification is made of the core metaphilosophical, philosophical, and intellectual history theses in Richard Rorty's pragmatism. Their rationale is displayed and it is argued that his metaphilosophical theses are very much dependent on certain of his non‐metaphilosophical philosophical theses, most centrally his anti‐representationalism. Questions emerge about the status and justification of these theses. Rorty, in his programmatic pronouncements, resists providing a vindication of them. Seeking to avoid what has been called performative contradictions, he regards it as sufficient to provide (...) the best narrative going of what is to be said here. It is argued that a more straightforward defence can be provided that does not depart from his holism or his historicism with its setting aside of claims of necessity. (shrink)

The matched papers of 17 topic in Philpapers, with its original bibliographical records and WoS UT number. The matched progress can be referred in the paper "Measuring the Isolation of Research Topics in Philosophy" by Pei-Shan Chi and Stijn Conix. Chi, P.S. & Conix, S.. Measuring the Isolation of Research Topics in Philosophy, Scientometrics.

Review of: Rudolph A. Makkreel, Kant’s Worldview. How Judgment Shapes Human Comprehension, Chicago, Northwestern University Press, 2021, 288 p. ISBN: 9780810144316.

The target article develops a computational connectionist model for analogy-making from a developmental perspective and evaluates this model using simple analogies. Our commentary critically reviews the advantages and limits of this approach, in particular with respect to its expressive power, its capability to generalize across analogous structure and analyze systematicity in analogies.

This study investigates switching costs in landmark-based wayfinding using olfactory and visual landmark information. It has already been demonstrated that there seem to be no switching costs, in terms of correct route decisions, when switching between acoustically and visually presented landmarks. Olfaction, on the other hand, is not extensively focused on in landmark-based wayfinding thus far, especially with respect to modality switching. The goal of this work is to empirically test and compare visual and olfactory landmark information with regard to (...) their suitability for wayfinding including a modality switch. To investigate this, an experiment within a virtual environment was conducted in which participants were walked along a virtual route of 12 intersections. At each intersection, landmark information together with directional information was presented, which was to be memorized and recalled in the following phase, either in the same or in the other modality. The results of the study show that, in contrast to the no-switching costs between auditory and visual landmarks in previous studies, switching costs occur when switching modality from visual to olfactory and vice versa. This is indicated by both longer decision times and fewer correct decisions. This means that a modality switch involving olfactory landmark information is possible but could lead to poorer performance. Therefore, olfaction may still be valuable for landmark-based-wayfinding. We argue that the poorer performance in the switching-condition is possibly due to higher cognitive load and the separate initial processing of odors and images in different cognitive systems. (shrink)

Writing firmly in the Reformed tradition, Professor Shao Kai Tseng presents a reinterpretation and critical appreciation of Kant-whose complex philosophy gave rise to the secularization of modern society.

Recently, scholars have begun to shift their focus toward the idea of the marketization of startups and the relationship with entrepreneurial psychology or other factors; however, the establishment of a unified and clear standard of entrepreneurship educational methods remains unfulfilled. Our study investigates 46 representative startups in four industries, including financial technology, biotechnology, education, and cultural tourism areas in Guangdong-Hong Kong-Macao Greater Bay Area and Southeast Asia to observe factors from different backgrounds but matter in common for building entrepreneurship education (...) systems and methods in different countries. We used the fuzzy qualitative comparison method to survey startup entrepreneurs and executives through questionnaires, selecting startup key factors including entrepreneurial psychology, product advantage, market and cultural environment, entrepreneurial policy, and geographical advantage. The survey was conducted on six key variables, namely, geographical advantage, to observe the conditional grouping and paths of factors influencing the establishment of Startups from an overall perspective. This study explores the path combination that plays a key role in the establishment of new enterprises, and further uses specific industry cases to verify the rationality and credibility of the path combination. The main conclusions are as follows: There are five combination paths affecting the establishment of new enterprises, which are “psychology and market,” “psychology, product, and region,” “psychology, culture and policy,” “psychology, market, and culture,” and “market, policy, and region” combination paths; Entrepreneur psychology, market environment, and entrepreneurship policy are the core conditions to improve the effectiveness of the establishment of new enterprises, while the other three variables are non-core variables in different paths; There are different paths of entrepreneurial paths and factor combinations in different regions or industries. (shrink)

Free will is one of the oldest and most debated topics in the history of philosophy. Both positivist philosophy and humanist philosophy considered the problem of free will to be the most difficult issues to untangle. In recent years, psychologists have begun to apply the methods of empirical science to study the psychological mechanism, impact and expression of free will. The general consensus is that free will is an illusion, but people still believe in its existence. Free will has been (...) found closely related to moral responsibility, moral behavior, creativity, self-esteem and subjective well-being. Future research should define free will in more psychological sense, and to explore the generation mechanism and function of free will in everyday life. Theoretical and methodological advances are need to extend our understanding of free will and its psychological impacts to human being. (shrink)

Zhu Xi has been commonly and justifiably recognized as the most influential philosopher of Neo-Confucianism, a revival of classical Confucianism in face of the challenges coming from Daoism and, more importantly, Buddhism. His place in the Confucian tradition is often and also very plausibly compared to that of Thomas Aquinas, slightly later, in the Christian tradition. This book presents the most comprehensive and updated study of this great philosopher. It situates Zhu Xi’s philosophy in the historical context of not only (...) Confucian philosophy but also Chinese philosophy as a whole. Topics covered within Zhu Xi’s thought are metaphysics, epistemology, ethics, political philosophy, hermeneutics, philosophy of religion, moral psychology, and moral education. This text shows both how Zhu Xi responded to earlier thinkers and how his thoughts resonate in contemporary philosophy, particularly in the analytic tradition. This companion will appeal to students, researchers and educators in the field. (shrink)