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Full-Text Articles in Business
A Prolegomenon To The Relation Between Accounting, Language And Ethics, Cecil E. Arrington
A Prolegomenon To The Relation Between Accounting, Language And Ethics, Cecil E. Arrington
Ed Arrington
This essay outlines the preliminary structure of a moral ontology of accounting understood as discourse. To speak of an ontology of accounting is to speak of the most general features of accounting, those features of its existence that are present irrespective of variations in observed “accountings,” of ways in which accounting manifests itself in lived experience. To speak of a moral ontology is to construe those general features as products of human choices and actions which follow from axiological (value-based) commitments to pursue the good and just life, however that life might be understood, and indeed understood differently by different …
Poisoning The Well, Or How Economic Theory Damages, Julie A. Nelson
Poisoning The Well, Or How Economic Theory Damages, Julie A. Nelson
Julie A. Nelson
Contemporary mainstream economics has widely “poisoned the well” from which people get their ideas about the relationship between economics and ethics. The image of economic life as inherently characterized by self-interest, utility- and profitmaximization, and mechanical controllability has caused many businesspeople, judges, sociologists, philosophers, policymakers, critics of economics, and the public at large to come to tolerate greed and opportunism, or even to expect or encourage them. This essay raises and discusses a number of counterarguments that might be made to the charge that current dominant professional practice is having negative ethical effects, as well as discussing some examples of …
Social Implications Of Technology: Past, Present, And Future, Karl D. Stephan, Katina Michael, M.G. Michael, Laura Jacob, Emily Anesta
Social Implications Of Technology: Past, Present, And Future, Karl D. Stephan, Katina Michael, M.G. Michael, Laura Jacob, Emily Anesta
Professor Katina Michael
The social implications of a wide variety of technologies are the subject matter of the IEEE Society on Social Implications of Technology (SSIT). This paper reviews the SSIT’s contributions since the Society’s founding in 1982, and surveys the outlook for certain key technologies that may have significant social impacts in the future. Military and security technologies, always of significant interest to SSIT, may become more autonomous with less human intervention, and this may have both good and bad consequences. We examine some current trends such as mobile, wearable, and pervasive computing, and find both dangers and opportunities in these trends. …
Accounting For Emission Rights: An Environmental Ethics Approach, Emma Zhang-Debreceny, Mary A. Kaidonis, Lee Moerman
Accounting For Emission Rights: An Environmental Ethics Approach, Emma Zhang-Debreceny, Mary A. Kaidonis, Lee Moerman
Mary Kaidonis
We argue that the International Accounting Standard Board's difficulty in arriving at a standard for accounting for emission rights, which is central to Emission Trading Schemes, is an opportunity to re-examine the issues from an environmental ethics approach. We critically evaluate the IASB approach which privileges profits, and views emission rights as tradeable entitlements to pollute. We consider social ecology, an example of an environmental ethical perspective which holds that humans' survival and the environment's sustainability are inextricably linked. We conclude that social ecology can inform accounting standard setters about the accounting treatment of emissions rights.
Reflexivity And Normative Change, Karin Garrety
Reflexivity And Normative Change, Karin Garrety
Karin Garrety
Normative change programs - that is, programs that attempt to effect organisational change through altering employees’ beliefs, values, emotions and self-perceptions - have been heralded by some as the royal road to corporate ‘excellence’. Academic literature on the phenomenon, however, is pervaded by a sense of unease. Critics claim that these programs invade employees’ subjectivity, and erode their autonomy and capacity for critical thought. In this paper, I employ concepts from the work of George Herbert Mead and Rom Harré to explore the reflexive processes of managers subjected to a normative change program that was carried out in an Australian …
Integrity For The Common Good: The Missing Link Between Neo-Liberalists And The ‘Occupy’ Discontents, Marco Tavanti
Integrity For The Common Good: The Missing Link Between Neo-Liberalists And The ‘Occupy’ Discontents, Marco Tavanti
Marco Tavanti
This study analyzes the differences between the neoliberalist and the Keynesian perspectives used in the debates emerged from the current economic crisis. The common good ethics is presented as a paradigm for recuperating the social, human and moral responsibilities of economic development. The assumption is that neoliberal economic models have produced prosperity but also technocracy, inequality and discontent. Through the examination of the principles of solidarity, subsidiarity, sustainability and synchronicity used in Catholic Social Teaching, the author introduces an integrated model for ethical decision-making beyond ideological divisions and for the common good.
Ohio Student Social Skills Training Program Is Very Successful, David Volosin, Oscar T. Mcknight, John Sikula
Ohio Student Social Skills Training Program Is Very Successful, David Volosin, Oscar T. Mcknight, John Sikula
Oscar T McKnight Ph.D.
This article reports on research conducted in the Parma City Schools, Ohio by The Society for Prevention of Violence (SPV). The SPV is dedicated to reducing the prevalence of violent acts and asocial behaviors of children and adults through education. It accomplishes this mission by teaching children and adults the use of the skills necessary to build their character. Findings suggest that the SPV program improves the ability of children within class to pay attention and be organized. The greatest improved social behaviors for participants were in helping others who are having trouble; increased ability to initiate positive interactions; and, …