This study examined how the number and types of consequences considered are related to forecasting and ethical decision making. Undergraduate participants took on the role of the key actor in several ethical problems and were asked to forecast potential outcomes and make a decision about each problem. Performance pressure was manipulated by ostensibly making rewards contingent on good problem-solving performance. The results indicated that forecast quality was associated with decision ethicality, and the identification of the critical consequences (...) of the problem and consequences for others were associated with both higher quality forecasts and more ethical decisions. In addition, the identification of a larger number of consequences was negatively associated with ethical decision making. Performance pressure did not impact forecast quality or ethicality of decisions. Theoretical and practical implications of these findings are discussed. (shrink)

This study examined the role of key causal analysis strategies in forecasting and ethical decision-making. Undergraduate participants took on the role of the key actor in several ethical problems and were asked to identify and analyze the causes, forecast potential outcomes, and make a decision about each problem. Time pressure and analytic mindset were manipulated while participants worked through these problems. The results indicated that forecast quality was associated with decision ethicality, and the identification of the critical (...) causes of the problem was associated with both higher quality forecasts and higher ethicality of decisions. Neither time pressure nor analytic mindset impacted forecasts or ethicality of decisions. Theoretical and practical implications of these findings are discussed. (shrink)

The current financial reporting environment, with its increasing use of accounting estimates, including fair value estimates, suggests that unethical accounting estimates may be a growing concern. This paper provides explanations and empirical evidence for why some types of accounting estimates in financial reporting may promote a form of ethical blindness. These types of ethical blindness can have an escalating effect that corrupts not only an individual or organization but also the accounting profession and the public interest it serves. (...) Ethical blindness in the standards of professional accountants may be a factor in the extent of misreporting, and may have taken on new urgency as a result of the proposals to change the conceptual framework for financial reporting using international standards. The social consequences for users of financial statements can be huge. The acquittal of former Nortel executives on fraud charges related to accounting manipulations is viewed by many as legitimizing accounting gamesmanship. This decision illustrates that the courts may not be the best place to deal with ethical reporting issues. The courts may be relied on for only the most egregious unethical conduct and, even then, the accounting profession is ill equipped to assist the legal system in prosecuting accounting fraud unless the standards have been clarified. We argue that the problem of unethical reporting should be addressed by the accounting profession itself, preferably as a key part of the conceptual framework that supports accounting and auditing standards, and the codes of ethical conduct that underpin the professionalism of accountants. (shrink)

Through a number of studies recently published in the psychology literature, T.D. Wilson, D.T. Gilbert, and others have demonstrated that our judgments about what our future mental states will be are contaminated by various distortions. Their studies distinguish a variety of different distortions, but they refer to them all with the generic term “affective forecasting.” The findings of their studies on normal volunteers are remarkably robust and, therefore, demonstrate that we are all vulnerable to the distortions of affective (...) class='Hi'>forecasting. a. (shrink)

Executives, professionals, educators and labour leaders are requesting an update on corporate ethical trends. This article presents an examination of why the interest in corporate ethics is growing both in society and in corporations. An analysis follows of how corporations are responding to this interest, and of how that response might be enhanced through improved second-generation codes of ethical performance.

The Securities and Exchange Commission requires publicly held US corporations to disclose all information, whether it is positive or negative, that might be relevant to an investor's decision to buy, sell, or hold a company's securities. The decisions made by corporate managers to disclose such information can significantly affect the judgments and decisions of investors. This paper examines academic accounting research on corporate managers' voluntary disclosures of earnings forecasts and non-GAAP earnings measures. Much of the evidence from this research indicates (...) that some managers engage in opportunistic disclosure behavior that often benefits one group (managers and shareholders) at the expense of other groups (often other investors). The paper concludes by discussing the ethical implications of this behavior. (shrink)

Although case-based training is popular for ethics education, little is known about how specific case content influences training effectiveness. Therefore, the effects of (a) codes of ethical conduct and (b) forecasting content were investigated. Results revealed richer cases, including both codes and forecasting content, led to increased knowledge acquisition, greater sensemaking strategy use, and better decision ethicality. With richer cases, a specific pattern emerged. Specifically, content describing codes alone was more effective when combined with short-term forecasts, whereas (...) content embedding codes within context was more effective when combined with long-term forecasts, leading to greater knowledge acquisition and sensemaking strategy use. (shrink)

The development of numerical models to produce realistic prospective scenarios for the evolution of biological diversity is essential. Only integrative impact assessment models are able to take into account the diverse and complex interactions embedded in social-ecological systems. The knowledge used is objective, the procedure of their integration is rigorous and the data massive. Nevertheless, the technical choices made at each stage of the development of models and scenarios are mostly circumstantial, depending on both the skills of modellers on a (...) project and the means available to them. In the end, the scenarios selected and the way they are simulated limit the futures explored, and the options offered to decision makers and stakeholders to act. The ethical implications of these circumstantial choices are generally not documented, explained or even perceived by modellers. Applied ethics propose a coherent set of principles to guide a critical reflection on the social and environmental consequences of integrative modelling and simulation of biodiversity scenarios. Such reflection should be incorporated into the actual modelling process, in a broad participatory framework, and foster effective moral involvement of modellers, policy-makers and stakeholders, in preference to the application of fixed ethical rules. (shrink)

Ethics has been identified as an important factor that potentially affects auditors’ professional skepticism. For example, prior research finds that auditors who are more concerned with professional ethics exhibit greater professional skepticism. Further, the literature suggests that professional skepticism may lead the auditor to more vigilantly resist the client’s position in financial reporting disputes. These reporting disputes are generally resolved through negotiations between the auditor and client to arrive at the final reported amounts. To date, the role that professional skepticism (...) potentially plays in the negotiation process has been relatively unexplored. The literature prior to the enactment of Sarbanes–Oxley (SOX) suggests that auditors are more likely to approve a client position when the matter in dispute is relatively ambiguous and when changing the client’s position will result in the client failing to meet analysts’ expectations. However, changes resulting from SOX have led auditors to be more vigilant and therefore results found in the pre-SOX environment may not hold in the current environment where auditors are held more accountable for their actions. Results from an experiment with experienced audit managers and partners suggest that in the post-SOX climate, auditors’ negotiations do not appear to be substantively influenced by management being able to meet or beat forecasts. Moreover, we find that when auditors exhibit heightened professional skepticism, they are more ethical by being conservative and they stand more resolute than when auditors do not exhibit heightened professional skepticism. Finally, although we do not find a main effect for the influence of earnings forecast, we do find a significant interaction between earnings forecast and heightened professional skepticism. Implications for practice and research are then presented. (shrink)

ABSTRACT Prior studies have examined the impacts of sensemaking processes, such as forecasting, on ethical decision making but only a few have considered how aspects of the ethical issue itself, such as social consensus and magnitude of consequences, might interact with sensemaking processes to influence EDM. The present effort examines both forecasting and moral intensity, as well as their interactions, during the EDM process. Participants in this study were given an ethical scenario with either a (...) high or low degree of social consensus as well as a greater or smaller magnitude of consequences. They were then asked to forecast either many or few potential outcomes stemming from their actions before coming up with a final plan of action. Responses were rated for quality of forecasting, use of metacognitive reasoning strategies, perceived moral intensity, and ethicality. Results indicate that social consensus may not be beneficial for EDM if the magnitude of consequences is low or individuals are not engaged in extensive forecasting. Implications of these findings are discussed. (shrink)

Abstract In this essay, a new approach for the ethical study of emerging technology ethics will be presented, called anticipatory technology ethics (ATE). The ethics of emerging technology is the study of ethical issues at the R&D and introduction stage of technology development through anticipation of possible future devices, applications, and social consequences. I will argue that a major problem for its development is the problem of uncertainty, which can only be overcome through methodologically sound forecasting and (...) futures studies. I will then consider three contemporary approaches to the ethics of emerging technologies that use forecasting: ethical technology assessment, the techno-ethical scenarios approach and the ETICA approach, and I considered their strengths and weaknesses. Based on this critical study, I then present my own approach: ATE. ATE is a conceptually and methodologically rich approach for the ethical analysis of emerging technologies that incorporates a large variety of ethical principles, issues, objects and levels of analysis, and research aims. It is ready to be applied to contemporary and future emerging technologies. Content Type Journal Article Category Original Paper Pages 1-13 DOI 10.1007/s11569-012-0141-7 Authors Philip A. E. Brey, Department of Philosophy, School of Behavioral Sciences, University of Twente, P.O. Box 217, 7500 AE Enschede, The Netherlands Journal NanoEthics Online ISSN 1871-4765 Print ISSN 1871-4757. (shrink)

The relationship between analysts' forecasts and corporate fraud is a vital theoretical and practical question that needs to be clarified. Based on a strict distinction between negative performance gaps relative to analyst forecasts (negative forecast gaps hereinafter) and analyst coverage, this study investigates the influence of analyst forecasts on corporate fraud from a panoramic perspective. Using panel data on listed companies in China from 2008 to 2019, we find that short-term performance pressure caused by negative forecast gaps is significantly positively (...) correlated with firms’ possibility for fraudulent behavior. However, this positive correlation is weaker in state-owned enterprises than in their non-state-owned counterparts. Further, as a key external governance mechanism, analyst coverage enhances the negative moderator effect of state ownership on the positive relationship between negative forecast gaps and the likelihood of corporate fraud. (shrink)

Case-based reasoning has long been used to facilitate instructional effectiveness. Although much remains to be known concerning the most beneficial way to present case material, recent literature suggests that simplifying case material is favorable. Accordingly, the current study manipulated two instructional techniques, incremental case presentation and forecasting outcomes, in a training environment in an attempt to better understand the utility of simplified versus complicated case presentation for learning. Findings suggest that pairing these two cognitively demanding techniques reduces satisfaction and (...) detracts from the effectiveness of the learning approach. Implications regarding the use of instructional techniques in training programs are discussed. (shrink)

In this essay, a new approach to the ethics of emerging information technology will be presented, called anticipatory technology ethics (ATE). The ethics of emerging technology is the study of ethical issues at the R&D and introduction stage of technology development through anticipation of possible future devices, applications, and social consequences. In the essay, I will first locate emerging technology in the technology development cycle, after which I will consider ethical approaches to emerging technologies, as well as obstacles (...) in developing such approaches. I will argue that any sound approach must centrally include futures studies of technology. I then present ATE and some applications of it to emerging information technologies. In ATE, ethical analysis is performed at three levels, the technology, artifact and application levels, and at each levels distinct types of ethical questions are asked. ATE analyses result in the identification and evaluation of a broad range of ethical issues that can be anticipated in relation to an emerging information technology. This ethical analysis can then be used for ethical recommendations for design or governance. (shrink)

Questions concerning the role of doctors, abortion, mercy killings and genetics are troubling and highly problematic. They require a thorough examination and careful probing. This volume takes a step towards tackling them. Its design is both interdisciplinary and comparative, offerin g philosophical, legal and medical perspectives of scholars from North America, Europe and Israel who analyze how their respective countries try to cope with and find answers for pressing concerns.

Teaching ethics is crucial to health sciences education. Doing it well requires a willingness to engage contentious social issues. Those issues introduce conflict and risk, but avoiding them ignores moral diversity and renders the work of ethics education irrelevant. Therefore, when (not if) contentious issues and moral differences arise, they must be acknowledged and can be addressed with humility, collegiality, and openness to support learning. Faculty must risk moments when not everyone will “feel safe,” so the candor implied in psychological (...) safety can emerge. The deliberative and social work of ethics education involves generous listening, wading into difference, and wondering together if our beliefs and arguments are as sound as we once thought. By forecasting the need for candid engagement with contentious issues and moral difference, establishing ground rules, and bolstering due process structures for faculty and students, a riskier and more relevant ethics pedagogy can emerge. Doing so will prepare everyone for the moral diversity they can expect in our common life and in practice. (shrink)

In the last seven years, philosophers have discussed the topic of transformative experiences. In this paper, we contribute to a crucial issue that is currently under-researched: transformative experiences' influence on cognitive modelling. We argue that cognitive modelling can be operationalized as affective forecasting, and we compare transformative and non-transformative experiences with respect to the ability of affective forecasting. Our finding is that decision-makers’ performance in cognitively modelling transformative experiences does not systematically differ from decision-makers’ performance in cognitively modelling (...) non-transformative experiences. This claim stands in strict opposition to L.A. Paul’s main argument. (shrink)

Deep brain stimulation (DBS) has been regarded as an efficient and safe treatment for Parkinson’s disease (PD) since being approved by the Food and Drug Administration (FDA) in 1997. It is estimated that more than 150 000 patients have been implanted, with a forecasted rapid increase in uptake with population ageing. Recent longitudinal follow-up studies have reported a significant increase in postoperative survival rates of patients with PD implanted with DBS as compared with those not implanted with DBS. Although DBS (...) tends to increase life expectancy for most patients with PD, this medical benefit does not come without attendant negative consequences. For example, emerging forms of iatrogenic harms are sometimes induced—harms which were not initially expected when clinicians proposed neurosurgery and patients or their guardians consented to the treatment. We report and discuss the clinical case of a patient who was implanted with DBS more than 20 years ago (at the time of writing) and is now experiencing unexpected stages of PD. This case illustrates how extending the life span without improving quality of life may introduce a burden of harms for patients and families. As well, this case shows why we should prepare for the expanding numbers of PD-implanted patients experiencing a gain of longevity but with severe stages of disease leading to diminution in quality of life. This newly observed effect of DBS treatment requires us to explore ethical questions related to iatrogenic harms, informed consent, end of life and caregivers’ burden. (shrink)

Recent scientific developments, in particular advances in pharmacogenetics and molecular genetics, have given rise to numerous predictive procedures for detecting predispositions to diseases in patients. This knowledge, however, does not necessarily promise benign results for either patients or health care professionals. The aim of this volume is to analyse issues related to prediction and prognosis as a burgeoning field of medicine, which is revolutionizing the way we understand and approach diagnosis and treatment. Combining epistemic and ethical reflection with medical (...) expertise on contemporary practice and research, an interdisciplinary group of international experts critically examine anticipatory medicine from various perspectives, including history of medicine, bioethics, theories of science, and health economics. The highly complex issues involved in medical prediction call for a far-reaching debate on the value and scope of foreknowledge. For example, which responsibilities and burdens arise when still healthy people learn of their predisposition to diseases? How should health care insurance reflect risky life styles? Is the increasing medicalization of life connected with prevention ethically sustainable and financially possible in the developing world? These and other related issues are the subject of this timely and important book, which not only serves as an introduction to the area, but also proposes many feasible solutions to the problems outlined. (shrink)

This book makes a vigorous reassessment of the moral dimension in Chaucer's writings. For the Middle Ages, the study of human behavior generally signified the study of the morality of attitudes, choices, and actions. Moreover, moral analysis was not gender neutral: it presupposed that certain virtues and certain failings were largely gender-specific. Alcuin Blamires, mainly concentrating on The Canterbury Tales, discloses how Chaucer adapts the composite inherited traditions of moral literature to shape the significance and the gender implications of his (...) narratives. Chaucer, Ethics, and Gender is therefore not a theorization of ethical reading but a discussion of Chaucer's engagement with the literature of practical ethical advice. Working with the commonplace primary sources of the period, Blamires demonstrates that Stoic ideals, somewhat uncomfortably absorbed within medieval Christian moral codes as Chaucer realized, penetrate the poet's constructions of how women and men behave in matters (for instance) of friendship and anger, sexuality and chastity, protest and sufferance, generosity and greed, credulity and foresight. The book will be absorbing for all serious readers or teachers of Chaucer because it is packed with commanding new insights. It offers illuminating explanations concerning topics that have often eluded critics in the past: the flood-forecast in The Miller's Tale, for example; or the status of emotion and equanimity in The Franklin's Tale; the "unethical" sexual trading in the Shipman's Tale; the contemporary moral force of a widow's curse in The Friar's Tale; and the quizzical moral link between the Wife of Bath's Prologue and Tale. There is even a new hypothesis about the conceptual design of The Canterbury Tales as a whole. Deeply informed and historically alert, this is a book that engages its reader in the vital role played by ethical assumptions (with their attendant gender assumptions) in Chaucer's major poetry. (shrink)

All major research ethics policies assert that the ethical review of clinical trial protocols should include a systematic assessment of risks and benefits. But despite this policy, protocols do not typically contain explicit probability statements about the likely risks or benefits involved in the proposed research. In this essay, I articulate a range of ethical and epistemic advantages that explicit forecasting would offer to the health research enterprise. I then consider how some particular confidence levels may come (...) into conflict with the principles of ethical research. (shrink)

The role of board secretaries is a unique institutional feature in China. Individuals in this senior executive role are responsible for coordinating information disclosure. We study the impact of board secretaries on management earnings forecasts and find that their legal expertise, accounting expertise and foreign experience help improve management earnings forecast quality. The quality of forecasts, as indicated by their occurrence, frequency, precision and accuracy, is also positively associated with the role duality and equity holdings of board secretaries and negatively (...) associated with their political connection. The quality of forecasts is found to increase the compensation of board secretaries. Finally, we show that the equity holding of board secretaries reduces litigation risks and increases corporate philanthropic giving. (shrink)

Standalone corporate social responsibility reports vary considerably in the content of information released due to their voluntary nature. In this study, we develop a disclosure score based on the tone, readability, length, and the numerical and horizon content of CSR report narratives, and examine the relationship between the CSR disclosure scores and analyst forecasts. We find that CSR reporters with high disclosure scores are associated with more accurate forecasts, whereas low score CSR reporters are not associated with more accurate forecasts (...) than firms who do not issue CSR reports. The findings are robust to controlling for firm characteristics including CSR activity ratings and financial narratives. The findings are driven by experienced CSR reporters rather than first-time CSR reporters. Together, our findings suggest that the content of CSR reports helps to improve analyst forecast accuracy, and this relationship is more pronounced for CSR reports with more substantial content. (shrink)

The global seafood industry is a vital source of food, income, livelihoods, and culture. Seafood demand is steadily rising due to growth in the global human population, affluence, and per capita consumption. Seafood supply is also growing, despite declining wild fish stocks, with phenomenal advances in aquaculture, that is, the cultivation of aquatic organisms. Aquaculture supplied 42 % of the world’s fish in 2012 and is forecast to eclipse capture fisheries production by 2030. The balance between these two seafood production (...) systems has profound implications for global food security, income distribution, and ecological sustainability. Here, a qualitative analysis of the ethics and sustainability of capture fisheries and aquaculture is presented. An innovative practical ethics approach is introduced which adapts the ethical matrix, a conceptual tool for analyzing the wellbeing, autonomy, and justice of different interest groups, and Rapfish, a rapid appraisal technique used to evaluate the sustainability of fisheries along six performance modalities, including ethics. Using case studies of global large- and small-scale capture fisheries and generalized carnivorous and omnivorous aquaculture systems, I show that human institutions and social actors interact in complex governance processes to influence seafood ethics and sustainability. (shrink)

In an age where issues like climate change and the unintended consequences of technological innovation are high on the ethical and political agenda, questions about the nature and extent of our responsibilities to future generations have never been more important, yet simultaneously so difficult to answer. This book takes a unique approach to the problem by drawing on diverse traditions of thinking about care (including developmental psychology, phenomenology and feminist ethics) to explore the nature and meaning of our relationship (...) with the future. Demonstrating that many influential perspectives on intergenerational ethics, including positions advanced by John Rawls, Brian Barry, and Ulrich Beck are undermined by problems relating to uncertainty, it shows that an approach based on care ethics can confront the uncertain future successfully and give a viable account of the nature and scope of future-oriented responsibilities. (shrink)

In this paper I argue that forecasting presents us with a paradox. Our ability to make reasonable and accurate medium to long term social and technological forecasts is demonstrably dismal. The gap between what actually happens and what was predicted is usually huge. Promoters and technological forecasters continue to provide us with wide varieties of technological futures. The paper introduces a tentative typology of technology futures as a framework for empirical work on failed technology futures. Sociological, psychological and historical (...) explanations are considered for the forecasting paradox. But primarily I argue this is an ethical question. Forecasting is akin to promising and it is in this light it ought to be assessed. Forecasters are accountable for their forecasts in the same way I may be held accountable for my promises. (shrink)

Many science teachers, especially those engaging in the science-technology-society approach, are finding it difficult to deal with issues having a strong ethical component. It would be useful to forecast the variety of positions that may be held by students when dealing with these issues. The Ethics Decision and Analysis Model provides a mechanism for this purpose. Building on the work of Kohlburg, the model identifies four decision-making orientations: a) normative order, b) utility consequences, c) justice/fairness, and d) ideal-self. Issues (...) are analyzed using both the proponent and opponent outlooks in each of the four orientations above within each of the three component areas of science-technology-society. Using this model to analyze issues that are to be presented, and allowing for each, the science teacher is more likely to ensure that students are not left out of discussions or role plays due to their ethical decision-making framework. (shrink)

The previous chapters have provided a detailed overview of the variety of ethical challenges posed by the development of ICTs. By way of conclusion, in this epilogue I would like to invite the reader to look into the possible future of Information and Computer Ethics. More specifically, I shall try to forecast how the convergence of two fundamental trends of our times, globalization and the development of the information society, may interact with the ethical problems analysed in this (...) book. The exercise will not be based on some untenable technological determinism. Humanity is, and will remain, firmly in charge of its destiny and hence be responsible for it. Rather, it will mean adopting the farmer's view that, with enough intelligence, toil and a bit of luck, one might be able to tell today what one will probably reap tomorrow. Before trying to ‘look into the seeds of time, and say which grain will grow and which will not’ (Shakespeare, Macbeth, Act I, Scene III, 59–62), two clarifications might be in order. First, the future of globalization is a phenomenon too complex even to sketch in this brief epilogue. For a synthetic, well-balanced and informed overview, the reader may wish to consult Held and McGrew (2001) and consider that this chapter is written from what Held et al. (1999)) have defined as a ‘transformationalist perspective’, according to which ‘globalization does not simply denote a shift in the extensity or scale of social relations and activity. (shrink)

Accounting firms are reporting the use of Artificial Intelligence in their auditing and advisory functions, citing benefits such as time savings, faster data analysis, increased levels of accuracy, more in-depth insight into business processes, and enhanced client service. AI, an emerging technology that aims to mimic the cognitive skills and judgment of humans, promises competitive advantages to the adopter. As a result, all the Big 4 firms are reporting its use and their plans to continue with this innovation in areas (...) such as audit planning risk assessments, tests of transactions, analytics, and the preparation of audit work-papers, among other uses. As the uses and benefits of AI continue to emerge within the auditing profession, there is a gradual awakening to the fact that unintended consequences may also arise. Thus, we heed to the call of numerous researchers to not only explore the benefits of AI but also investigate the ethical implications of the use of this emerging technology. By combining two futuristic ethical frameworks, we forecast the ethical implications of the use of AI in auditing, given its inherent features, nature, and intended functions. We provide a conceptual analysis of the practical ethical and social issues surrounding AI, using past studies as well as our inferences based on the reported use of the technology by auditing firms. Beyond the exploration of these issues, we also discuss the responsibility for the policy and governance of emerging technology. (shrink)

This study examines the association between corporate social responsibility and management forecast accuracy. Using data from 1995 to 2009, we find that firms provide more accurate earnings forecasts in the face of CSR activities. We also find that the positive association between CSR and management forecast accuracy is only present for the post-regulation period of 2001–2009, after the introduction of disclosure regulations intended to mitigate managers’ opportunistic behavior. These findings are consistent with the notion that managers strive to improve the (...) quality of financial disclosure following superior CSR performance in the recent period. (shrink)

This paper clarifies the nature of genetic screening and morally evaluates using it to deny people employment. Four sets of variables determine screening’s ability to forecast disorder. The first two concern epistemological limitations: whether the gene itself has been located; whether knowledge of other family members is necessary. The latter two refer to genetic causality: whether other genes are needed; whether the gene causes the disorder or just a susceptibility to it.Considerations of privacy and justice warrant restricting screening to job-specific (...) disorders, without prejudice to the worker. Screening is more of an invasion of privacy than most “searches” because our very selves are disclosed; serious stigmatizing can result. It is unjust to penalize someone for a susceptibility to a disorder. It is also unjust to use the genetic knowledge and technology, developed with public monies allocated for public good, against members of the public. (shrink)

Purpose: Development of conceptual foundations of ethics by design and rethinking of subject-object relations in the context of digital ethics for the formation of more effective approaches to the design and management of ethically responsible technologies.Design / Method / Approach: The research is based on an interdisciplinary approach combining methods of philosophical analysis, ethics, sociology of technology and research in the field of human-computer interaction. The methods of conceptual modeling, ethical analysis of technologies and scenario forecasting are used.Findings: (...) Considered approaches to the formation of a conceptual model of distributed ethical responsibility in complex sociotechnical systems. Proposed methodological approaches to the integration of ethical considerations at various stages of the life cycle of digital products. The potential of the ethics of care to solve the problems of vulnerability and dependence in the digital environment is investigated.Theoretical implications: The work contributes to the development of the theory of technology ethics, offering a new perspective on the interaction between ethical principles and the processes of designing digital systems. The research expands the understanding of subject-object relations in the context of modern technologies.Practical implications: The proposed approaches can be used to create methodologies for the ethical design of digital products, the formation of policies for the responsible use of technologies in organizations, and the development of educational programs on the ethics of technologies for engineers and designers.Originality / Value: The novelty of the research lies in the development of an integrative approach to ethics by design that takes into account changes in subject-object relations in the digital age. The proposed approach is aimed at expanding the capabilities of existing models of ethical design and explores new perspectives for creating ethically responsible digital technologies.Research limitations / Future research: Prospects include empirical testing of proposed models, development of specific tools for ethical audit of digital systems, and research into cultural aspects of the perception of ethics by design. The limitations are related to the rapid development of technologies, which may require constant adaptation of the proposed approaches.Paper type: Theoretical. (shrink)

In this paper I question the claims made for a ‘coming era of nanotechnology’ and the ethical challenges, it is argued, that are entailed by this particular technological revolution. I argue that such futurist claims are sustained by an untenable modernist narrative which separates the technical and the social. This is exemplified by the work of K. Eric Drexler and his claim that whilst the course of scientific knowledge may remain unpredictable we nevertheless can predict with accuracy the trajectory (...) of technology and particularly the emergence of nanotechnology. The problem then, on the basis of knowledge about the future state of technology, is to make choices now which will forestall unintended and undesirable consequences. Firstly, the paper argues for a radical scepticism towards all forms of forecasting or prediction but especially technological forecasting of the type exemplified in the debate around nanotechnology. Secondly, given this radical scepticism the paper criticises the idea that a prospective ethics can be created on the basis of an assessment of consequences of nanotechnology. (shrink)

Organizational leaders face environmental challenges and pressures that put them under ethical risk. Navigating this ethical risk is demanding given the dynamics of contemporary organizations. Traditional models of ethical decision-making (EDM) are an inadequate framework for understanding how leaders respond to ethical dilemmas under conditions of uncertainty and equivocality. Sensemaking models more accurately illustrate leader EDM and account for individual, social, and environmental constraints. Using the sensemaking approach as a foundation, previous EDM models are revised and (...) extended to comprise a conceptual model of leader EDM. Moreover, the underlying factors in the model are highlighted—constraints and strategies. Four trainable, compensatory strategies (emotion regulation, self-reflection, forecasting, and information integration) are proposed and described that aid leaders in navigating ethical dilemmas in organizations. Empirical examinations demonstrate that tactical application of the strategies may aid leaders in making sense of complex and ambiguous ethical dilemmas and promote ethical behavior. Compensatory tactics such as these should be central to organizational ethics initiatives at the leader level. (shrink)

This article articulates a framework for normatively assessing influence operations, undertaken by national security institutions. Section I categorizes the vast field of possible types of influence operations according to the communication’s content, its attribution, the rights of the target audience, the communication’s purpose, and its secondary effects. Section II populates these categories with historical examples and section III evaluates these cases with a moral framework. I argue that deceptive or manipulative communications directed at non-liable audiences are presumptively immoral and illegitimate (...) for liberal states, as are deceptive operations aimed at an unjust end, or even operations aimed at a just end where secondary effects are forecast to be disproportionate to the proximate end. (shrink)

The international symposium celebrated the bicentennial of the Dartmouth Medical School by generating 30 papers on general areas with specific orientations. For genetics the focus is the human genome, for neuroscience the origin and substrate of thinking, for health care asking for whom and by whom, for world population the crisis of human crowding, and for the future peering through the looking glass. Al Gore adds a special address on population growth and environmental impact. Drawings accompany profiles of the contributors. (...) There is no index. Annotation copyrighted by Book News, Inc., Portland, OR. (shrink)

This study examines the role of codes of ethics in reducing the extent to which managers act opportunistically in reporting earnings. Corporate codes of ethics, by clarifying the boundaries of ethical corporate behaviors and making relevant social norms more salient, have the potential to deter managers from engaging in opportunistic financial reporting practices. In a sample of international companies, we find that the quality of corporate codes of ethics is associated with higher earnings quality, i.e., lower discretionary accruals. Our (...) results are confirmed for a subsample of firms more likely to be engaging in opportunistic reporting behavior, i.e., firms that just meet or beat analysts’ forecasts. Further, codes of ethics play a greater role in reducing earnings management for firms in countries with weaker investor protection mechanisms. Our results suggest that corporate codes of ethics can be a viable alternative to country-level investor protection mechanisms in curbing aggressive reporting behaviors. (shrink)

Using ethnographic data from rural Northeast Brazil, this article explores, firstly, how climate uncertainties are interconnected to processes of accountability and blame, and, secondly, how this connection affects the activity of climate forecasting. By framing climate events in ways that downplay the inherent uncertainties of the atmosphere, political discourses on various scales, as well as religious narratives, create a propitious context for the enactment of what I call accountability rituals. Forecasters seem to attract to themselves a great deal of (...) the collective anxieties related to climate, and are very often blamed for the negative impact of climate events. This blaming may take place in a variety of ways, and has a range of practical results: from real physical violence to attacks on the authority and legitimacy of forecasters, by way of ridicule and jokes. I conclude by suggesting that, on the one hand, the study of the social uses of climate-related uncertainties offers special opportunities for understanding how human societies deal with uncertainty and blame; and that, on the other hand, a better understanding of these issues is necessary to improve relations between climate forecasting and the societies where it takes place ? the latter being a key issue in the processes of understanding and adapting to climate change. (shrink)

There is growing recognition of the need to understand societal impacts of nanotechnology. Global interest in nanotechnology implies many nations will see a need to seek out advantages for military use. Militarization will inevitably include consideration of both offensive and defensive goals. This presents emerging implications for military forces in the near future, and will greatly influence the nature of warfare and peacekeeping in the distant future. The development of nanotechnology creates possibilities for both beneficial opportunities and adverse consequences as (...) a result of application to the military strategies of both large and small nations.The promise of nanotechnology for military and security roles derives from several innate characteristics. For example, further improvements in sensors are expected and already there are numerous reports of successful developments in research and development. Material properties can be tailored on a fine scale through nanomachining, scanning force microscopy, molecular self-assembly, and other techniques. (shrink)

Despite substantial effort, environmental ethics and policy find their aspirations curtailed by what has been denoted as the value-action gap, the discrepancy between values held, and actual behavior. This gap represents a major challenge to adequately address the environmental changes currently confronting us, including a high rate of biodiversity loss, verging on major extinction.1 Yet current policy and educational efforts worldwide appear insufficient to alter individual behavior to a degree that could slow down, let alone reverse, worrying trends registered and (...) forecasted. This raises questions regarding motivation and volition (the... (shrink)

In spite of the wide variety of approaches to ethics training it is still debatable which approach has the highest potential to enhance professionals’ integrity. The current effort assesses a novel curriculum that focuses on metacognitive reasoning strategies researchers use when making sense of day-to-day professional practices that have ethical implications. The evaluated trainings effectiveness was assessed by examining five key sensemaking processes, such as framing, emotion regulation, forecasting, self-reflection, and information integration that experts and novices apply in (...) ethical decision-making. Mental models of trained and untrained graduate students, as well as faculty, working in the field of physical sciences were compared using a think-aloud protocol 6 months following the ethics training. Evaluation and comparison of the mental models of participants provided further validation evidence for sensemaking training. Specifically, it was found that trained students applied metacognitive reasoning strategies learned during training in their ethical decision-making that resulted in complex mental models focused on the objective assessment of the situation. Mental models of faculty and untrained students were externally-driven with a heavy focus on autobiographical processes. The study shows that sensemaking training has a potential to induce shifts in researchers’ mental models by making them more cognitively complex via the use of metacognitive reasoning strategies. Furthermore, field experts may benefit from sensemaking training to improve their ethical decision-making framework in highly complex, novel, and ambiguous situations. (shrink)