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Flexible work arrangements (FWAs) are widely offered in public accounting as a tool to retain valued professional staff. Previous research has shown that participants in FWAs are perceived to be less likely to succeed in their careers in public accounting than individuals in public accounting who do not participate in FWAs (Cohen and Single, 2001). Research has also documented an increasing backlash against family–friendly policies in the workplace as placing unfair burdens on individuals without children. Building directly on a previous (...) study in this journal (Cohen and Single, 2001), this study addresses the issue of whether the documented perceptions toward FWA participants are the result of electing to take part in the FWA or the result of bias against employees with children. The research questions are addressed in a 3 × 2 experimental setting in which we manipulate FWA participation, along with family status and gender of a hypothetical manager in a public accounting firm. Our findings indicate that FWA participants are viewed as less likely to advance and as less committed than individuals without children or individuals who had children but who were not taking part in a FWA. Male FWA participants are viewed as less likely to succeed than female FWA participants. This effect appears to arise from a perception that FWA participants are willing to make sacrifices in their careers to accommodate family needs and thus may not be as committed to making the sacrifices perceived as necessary to meet the rigorous demands of the public accounting environment. This raises the ethical question of what could be done to change the culture in public accounting to foster a substantive support system for individuals who want to balance a family and a career. (shrink)

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Abstract:This article argues that the important organizational values to study are organizational moral values. It identifies five moral values (honest communication, respect for property, respect for life, respect for religion, and justice), which allow parallel constructs at individual and organizational levels of analysis. It also identifies dimensions used in differentiating organizations’ moral values. These are the act, actor, person affected, intention, and expected result. Finally, the article addresses measurement issues associated with organizational moral values, proposing that content analysis is the (...) appropriate measurement technique to be used for an organization-level conception of moral values. (shrink)

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Abstract:This article suggests that there are individual differences in how people define important moral values, and that these differences are made manifest in differences in the situations. It identifies five dimensions along which individuals can differ in their understandings of values: 1)value category(where the value lies in the hierarchy), 2)agent(how voluntary the action is and whether it is morally required of the agent), 3)object(how close the self is to the object of the action; whether the action offends God) 4)effect(whether the (...) effect of the action is to harm or help), and 5)intention(whether the intention of the action is to harm or help). It then addresses four important values entailing moral dimensions: respect for life, respect for property, honest communication, and respect for religion. The article suggests that empirical research, classroom teaching, and business practice can be strengthened by considering these dimensions. (shrink)

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“Ancient DNA Research” is the practice of extracting, sequencing, and analyzing degraded DNA from dead organisms that are hundreds to thousands of years old. Today, many researchers are interested in adapting state-of-the-art molecular biological techniques and high-throughput sequencing technologies to optimize the recovery of DNA from fossils, then use it for studying evolutionary history. However, the recovery of DNA from fossils has also fueled the idea of resurrecting extinct species, especially as its emergence corresponded with the book and movie Jurassic (...) Park in the 1990s. In this paper, I use historical material, interviews with scientists, and philosophical literature to argue that the search for DNA from fossils can be characterized as a data-driven and celebrity-driven practice. Philosophers have recently argued the need to seriously consider the role of data-driven inquiry in the sciences, and likewise, this history highlights the need to seriously consider the role of celebrity in shaping the kind of research that gets pursued, funded, and ultimately completed. On this point, this history highlights that the traditional philosophical and scientific distinctions between data-driven and hypothesis-driven research are not always useful for understanding the process and practice of science. Consequently, I argue that the celebrity status of a particular research practice can be considered as a “serious epistemic strategy” that researchers, as well as editors and funders, employ when making choices about their research and publication processes. This interplay between celebrity and methodology matters for the epistemology of science. (shrink)

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An examination of crucial questions about the relationship between rationality and femininity.

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Recognizing dishonesty is difficult. It involves both cognitive and moral judgments in situations where it is often costly to gather information. Some individuals are better at it than others; some situations make information gathering less costly. This article uses signal detection theory to model the individual and situational effects on assessments that someone has lied. Signal detection theory is explained, and examples of how it can be used to model other moral judgments are provided.

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Dans l’aube qui succéda à l’éruption du 26 octobre 2010, Bu Pujo succomba à ses brûlures. À cette nouvelle, le volcan disparut. Il ne restait plus, au nord, qu’un écran de nuages figés dans l’épouvante. Cela faisait un grand vide, un immense courant d’air froid dans lequel la montagne de feu avait été emportée. Au petit matin, le Merapi avait disparu parce que celle qui le portait était morte. Oui, Bu Pujo portait le volcan comme ces lourds paniers d’offrandes qu’elle (...) chargeait sur son dos le jour de la procession. Elle en portait la responsabilité, comme son propre enfant, avec ses prodiges et ses tares. Voilà pourquoi Bu Pujo avait l’air d’une géante. (shrink)

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This article offers an argument for a form of panentheism in which the divine is conceived as both ‘God the World’ and ‘God the Good’. ‘God the World’ captures the notion that the totality of everything which exists is ‘in’ God, while acknowledging that, given evil and suffering, not everything is ‘of’ God. ‘God the Good’ encompasses the idea that God is also the universal concept of Goodness, akin to Plato’s Form of the Good as developed by Iris Murdoch, which (...) is inextricably conjoined with God the World because it is the nature of the world which determines the nature of perfect Goodness. This form of ‘conjoined’ panentheism yields a concept of divine personhood which includes both divine agency and human/divine engagement. God the Good is an agent of change by providing human persons with a standard of Goodness against which to measure the goodness of their own actions, while God the World provides the physical embodiment through which God acts. Human engagement with the divine may take a number of forms and may lead to moral action, the means by which the divine acts upon the world and changes it for the better. (shrink)

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Interviews with flight attendants are analyzed to refine a person-situation model of organizational dishonesty. The refined model suggests that organizational characteristics have direct and indirect (through flight characteristics) effects on likelihood of dishonesty, type of dishonesty, and motivation for dishonesty. The interviews confirm the existence of three motivations for dishonesty in customer service interactions. In addition to the three motivations originally modeled (enrichment, altruism, and revenge), flight attendants demonstrated a fourth: enforce personal moral codes, and a fifth: habituation. The article (...) discusses the implications of the habituation motivation for organizations which encourage benevolent dishonesty, because they accustom employees to saying things they know not to be true. (shrink)

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Dombrowski and Murdoch offer versions of the ontological argument which aim to avoid two types of objection – those concerned with the nature of the divine, and those concerned with the move from an abstract concept to a mind-independent reality. For both, the nature of the concept of God/Good entails its instantiation, and both supply a supporting argument from experience. It is only Murdoch who successfully negotiates the transition from an abstract concept to the instantiation of that concept, however, and (...) this is achieved by means of an ontological argument from moral experience which, in a reversal of the Kantian doctrine, depends ultimately on a form of the cosmological argument. (shrink)

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Although the buying, selling, and trading of fossils has been a principle part of paleontological practice over the centuries, the commercial collection of fossils today has re-emerged into a pervasive and lucrative industry. In the United States, the number of commercial companies driving the legal, and sometimes illegal, selling of fossils is estimated to have doubled since the 1980s, and worries from academic paleontologists over this issue has increased accordingly. Indeed, some view the commercialization of fossils as one of the (...) greatest threats to paleontology today. In this article, I address the story of “Sue”—the largest, most complete, and most expensive Tyrannosaurus rex ever excavated—whose discovery incited a series of high-profile legal battles throughout the 1990s over the question of “Who owns Sue?” Over the course of a decade, various stakeholders from academic paleontologists and fossil dealers to Native Americans, private citizens, and government officials all laid claim to Sue. In exploring this case, I argue that assumptions of authority are responsible for initiating and sustaining debates over fossil access. Here, assumptions of authority are understood as assumptions of ownership, or expertise, or in some cases both. Viewing the story from this perspective illuminates the significance of fossils as boundary objects. It also highlights the process of boundary-work by which individuals and groups constructed or deconstructed borders around Sue and fossil access to establish their own authority. I draw on science studies scholarship as well as literature in the professionalization, commercialization, and valuation of science to examine how assumptions of authority facilitated one of the most divisive episodes in recent paleontological history and the broader debate on the commercial collection of vertebrate fossil material in the United Sates. (shrink)

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Despite tremendous investment to promote gender equity, U.S. public accounting firms continue to be gendered organizations. Our archival study examines gender equity within the partnership of these large firms for a one-year period. We find female partners are clustered in lower prestige client types including investment funds, benefit plans, and single audits, rather than higher prestige public company clients. Second, we consider whether there is gender bias in prestige of client served by female partners who lead public company audits. In (...) these tests of those individuals who have already achieved the partnership and lead public company audits, we find no evidence of bias. This research contributes to the understanding of gender bias in U.S. public accounting firms and helps inform the societal narrative on where women continue to be marginalized even when they have achieved the highest levels in an organization. (shrink)

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Using ethical theory often applied by business ethicists, this article develops a threshold definition of honesty that incorporates specific situational factors (act, actor, person affected, intention, and result) in the definition: Dishonesty occurs when a responsible actor voluntarily and intentionally violates some convention of the transfer of information or of property, and, in so doing, potentially harms a valued being. The article then further refines this definition to differentiate among various categories of dishonesty, such as theft and deceit. Ways to (...) use the definition in research and teaching are discussed. (shrink)

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This paper describes the moral judgments made by various stakeholders in determining whether an event, caused by an organizational employee, constitutes dishonesty. It models person-situation interaction effects of situations in organizational settings and persons making moral judgments to predict judgments of dishonesty. Using a prototype definition of dishonesty, the paper examines the effects of differences in four areas (the prototypicality of the act, the actor''s motivation, the potential consequences, and the person judging the event) on the moral judgment of whether (...) the event constitutes dishonesty. The implications for managers and researchers of the resulting contingent prototype model of dishonesty are discussed. (shrink)

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This article presents a model of employee dishonesty and formation of stakeholders' images of organizations, which applies theories of moral judgment and attribution. It describes the person-situation interaction effects of characteristics of employee behavior and of persons making moral judgments on stakeholders' moral judgments, amounts of blame, loci of blame, and images of organizations. Using a situationally based definition of dishonesty, the article examines the effects of the act, the actor, the result, the person affected, and the intent of an (...) employee's behavior on stakeholders' images of the organization, as well as the effects of the characteristics of the person making the moral judgment. The situationally based definition of dishonesty provides a theoretical basis for understanding how differences in situations lead to differences in moral judgments by the same individuals. The person making the moral judgment is presented as a part of the model to explain how differences in viewpoints result in different moral evaluations of the same situations by different judges. Research directions are identified and discussed. (shrink)

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Flexible work arrangements (FWAs) are widely offered in public accounting as a tool to retain valued professional staff. Previous research has shown that participants in FWAs are perceived to be less likely to succeed in their careers in public accounting than individuals in public accounting who do not participate in FWAs (Cohen and Single, 2001). Research has also documented an increasing backlash against family–friendly policies in the workplace as placing unfair burdens on individuals without children. Building directly on a previous (...) study in this journal (Cohen and Single, 2001), this study addresses the issue of whether the documented perceptions toward FWA participants are the result of electing to take part in the FWA or the result of bias against employees with children. The research questions are addressed in a 3 × 2 experimental setting in which we manipulate FWA participation, along with family status and gender of a hypothetical manager in a public accounting firm. Our findings indicate that FWA participants are viewed as less likely to advance and as less committed than individuals without children or individuals who had children but who were not taking part in a FWA. Male FWA participants are viewed as less likely to succeed than female FWA participants. This effect appears to arise from a perception that FWA participants are willing to make sacrifices in their careers to accommodate family needs and thus may not be as committed to making the sacrifices perceived as necessary to meet the rigorous demands of the public accounting environment. This raises the ethical question of what could be done to change the culture in public accounting to foster a substantive support system for individuals who want to balance a family and a career. (shrink)

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Feminist philosophers of religion such as Grace Jantzen and Pamela Sue Anderson have endeavoured, firstly, to identify masculine bias in the concepts of God found in the scriptures of the world’s religions and in the philosophical writings in which religious beliefs are assessed and proposed and, secondly, to transform the philosophy of religion, and thereby the lives of women, by recommending new or expanded epistemologies and using these to revision a concept of the divine which will inspire both women and (...) men to work for the flourishing of the whole of humankind. It is argued, firstly, that the philosophies of Jantzen and Anderson are by no means as different from each other as they might, at first, appear. Secondly, it is suggested that their epistemologies are not distinctively feminist, and that the classical divine attributes of the Abrahamic faiths do not necessarily privilege the masculine. Perhaps the only way in which a philosophy of religion might be distinctively feminist is by emphasising the inclusion of women. This might mean being more open to concepts of the divine which are not, even in a metaphorical sense, masculine, and enhancing awareness of the ways in which abstract arguments about the divine could be relevant to the practical aspects of human life which have traditionally been the preserve of women. Insofar as these are increasingly also the responsibility of men, however, a feminist philosophy of religion might now be more appropriately characterised as an inclusivist philosophy of religion. (shrink)

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In this research, we examine the effects that customer perceptions of employee deception have on the customers’ attitudes toward an organization. Based on interview, archival, and observational data within the international airline industry, we develop a model to explain the complex effects of perceived dishonesty on observer’s attitudes and intentions toward the airline. The data revealed three types of perceived deceit (about beliefs, intentions, and emotions) and three additional factors that influence customer intentions and attitudes: the players involved, the beneficiaries (...) of the deceit, and the harm done by the perceived lie. We develop a model with specific propositions to guide organizations with respect to apparently deceitful behavior of their employees. Implications and directions for future research are provided, focusing on the question of whether organizations should consistently encourage honesty or train their employees to be effective liars. (shrink)

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In this paper I argue that, although Alvin Plantinga’s Felix Culpa theodicy appears on only two pages of his recent book Where the Conflict Really Lies: Science, Religion and Naturalism (2011) (i.e. 58-59), it is of pivotal importance for the book as a whole. Plantinga argues that there is superficial conflict but deep concord between science and monotheism, and that there is superficial concord but deep conflict between science and naturalism. I contend that the weakness of the Felix Culpa theodicy (...) lends support to the view that there is more than superficial conflict between science and monotheism, and offer an alternative response to the challenge of evil which suggests that there might be, after all, concord between science and (religious) naturalism. (shrink)

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Bélisle-Pipon et al. recently reported on challenges they encountered in adopting an equity-based rather than equality-based framework for research participation payments. We encountered a similar need in a project that developed tools and resources to support trustworthy data practices in the field of participatory science. While typical approaches employ a fairness-as-equality model, where all participants receive equal pay for equal work, we drew on social justice principles to develop a fairness-as-equity framework for our collaboration with environmental justice practitioners. We allocated (...) different levels of payments to environmental justice practitioners engaged in community-led projects and conventional practitioners engaged in institution-led projects. We share this case as a successful example of what Bélisle-Pipon et al. called “a plea for exceptionalism” in paying research participants in ethically appropriate ways. (shrink)

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Conventional wisdom suggests that dishonesty on the part of an organization's employees has a negative effect on the organization's reputation. However, many organizations condone (or even require) dishonesty under certain circumstances. In this research of 128 airline passengers, we examine situations in which employees are perceived to be dishonest within one such industry, the international airlines, and examine the impact of this dishonesty on organizational reputation and customer satisfaction. We found that the reputation of the firm was most damaged when (...) the lie benefited the company or the employee, rather than the passenger. In addition, the view of the airline significantly decreased when the lie caused a high amount of harm (compared with a low amount) to the passenger. (shrink)

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