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)

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)

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)

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。.

Positive emotions are linked to numerous benefits, but not everyone appreciates the same kinds of positive emotional experiences. We examine how distinct positive emotions are perceived and whether individuals’ perceptions are linked to how societies evaluate those emotions. Participants from Hong Kong and Netherlands rated 23 positive emotions based on their individual perceptions and societal evaluations. We found that there were cultural differences in judgments about all six aspects of positive emotions; positivity, arousal, and social engagement predicted emotions being positively (...) regarded at the societal level in both cultures; and that positivity mattered more for the Dutch participants, although arousal and social engagement mattered more in Hong Kong for societal evaluations. These findings provide a granular map of the perception and evaluation of distinct positive emotions in two cultures and highlight the role of cultures in the understanding how positive emotions are perceived and evaluated. (shrink)

Russkiĭ proekt novoĭ religii -- Istoki novoĭ dukhovnosti -- Bogi Cerebri︠a︡nogo veka -- Religii︠a︡ i revoli︠u︡t︠s︡ii︠a︡ -- Personalii.

3. Han-Chung kŭnse chŏngch'i sasangsa pigyo.

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 principle of mandatory prosecution (MP) is respected, extensively applied, and has a long-standing tradition in continental European countries, and it is highly valued in socialist nations. However, in recent decades, there has been a notable shift in its implementation within these countries, with numerous studies reflecting this change by presenting diverse perspectives on the necessity to alter, modify, or preserve this principle. One of the primary aims of this paper is to examine the scope of research on responses to (...) MP and the main reasons for maintaining or renewing MP highlighted in related publications. This paper employed a systematic literature review (SLR) to search the Scopus and Web of Science (WoS) databases, compiling a total of 28 papers spanning 50 years. These articles cover a wide range of countries and diverse jurisdictions currently applying either MP or discretionary prosecution (DP) principles. Furthermore, the literature review includes various arguments and discussions on how countries should respond to MP. Findings indicate that MP persists due to its enduring values, such as legality and equality, alongside its significant role in safeguarding the criminal justice system against arbitrariness and abuse of power. Our paper also reveals that the tendency to renew or replace MP is influenced not only by conflicting opinions but also by political factors and the consideration of victims’ discretion in certain offenses, particularly in cases of domestic violence. Additionally, three options for reconciling MP and DP principles are proposed to aid readers in understanding the transition process between these two fundamental principles. Ultimately, the paper advocates for further research on MP in current or former socialist countries, where applicable. (shrink)

Philosophy viewed as conceptual analysis has a useful but limited role. C. D. Broad, in two classical metaphilosophical articles , sought to give philosophy a more robust role by providing a rationale for both what be called Critical Philosophy and Speculative Philosophy. Broad's program and arguments are examined and it is concluded what he seeks for both Critical Philosophy and Speculative Philosophy is not viable. It will not serve to keep at bay the wolves of anti‐philosophy‐philosophy.

I examine Alasdair MacIntyre’s grounds for setting aside Marxism. I find them wanting. I argue that his criticisms are either unsound or fail to consider plausible alternative readings of Marxism which would elude what, on the reading MacIntyre gives, are sound criticisms. I consider MacIntyre’s remarks about Marx’s predictions, his remarks about the moral failures of Marxism and its alleged theoretical impoverishment in considering questions of value.

Conservative criticisms of egalitarianism are examined. Entitlement and desert based accounts of justice are assessed. Nisbet's, Nozick's and Flew's accounts, as paradigms of conservative views, are criticized and liberal egalitarian and radical egalitarian accounts of justice, in their responses to conservatism, are contrasted and a defense is provided for radical egalitarianism. A secure place for entitlements is found within an egalitarian frame work. Liberty and equality are shown to be so reciprocally related that one cannot flourish without the other and (...) socialism and egalitarianism are shown not to be enemies of liberty. Personal property remains intact under socialism but private productive property does not. But the non-existence of the latter is perfectly compatible with the existence of the full range of basic liberties. Following a coherentist methodology respect for entitlements, for liberty and a commitment to equality are shown to be in reflective equilibrium. (shrink)

Conservative criticisms of egalitarianism are examined. Entitlement and desert based accounts of justice are assessed. Nisbet's, Nozick's and Flew's accounts, as paradigms of conservative views, are criticized and liberal egalitarian and radical egalitarian accounts of justice, in their responses to conservatism, are contrasted and a defense is provided for radical egalitarianism. A secure place for entitlements is found within an egalitarian frame work. Liberty and equality are shown to be so reciprocally related that one cannot flourish without the other and (...) socialism and egalitarianism are shown not to be enemies of liberty. Personal property remains intact under socialism but private productive property does not. But the non-existence of the latter is perfectly compatible with the existence of the full range of basic liberties. Following a coherentist methodology respect for entitlements, for liberty and a commitment to equality are shown to be in reflective equilibrium. (shrink)