Work Ethic, Social Ethic, no Ethic: Measuring the Economic Values of Modern Christians

Benito Arruñada finds evidence of a distinct Protestant social ethic in the ISSP’s 1998 Religion II Survey (Economic Journal 2010; 120: 890-918). We replicate Arruñada’s results using his broad definition of Protestantism and our new narrow definition, which includes only those ascetic denominations that Max Weber singled out for possessing a strong capitalist work ethic. We then extend this analysis to the ISSP’s 2008 Religion III Survey, the most recent comparable international questionnaire on religious attitudes and religious change. We find no evidence of a Calvinist work ethic, and suggest that Arruñada’s Protestant social ethic continues into the twenty-first century.

Alasdair MacIntyre and the Hope for a Politics of Virtuous Interdependence

Rebellion, philosophic and political, impels the work of Alasdair MacIntyre. Neither of the left nor the right, he treads a borderline path between conservatism and radicalism in holding to a socialist Thomistic Aristotelianism underpinned by a deliberative ‘ethic of care’ that is implacably opposed to modernity and the advanced capitalist nation-state. The depth of this opposition arouses strong opinions in friend and foe alike. To some he is an eminently dispensable reactionary whose sole consistent feature is an inexplicable ‘hatred of liberal individualism’ (Lessnoff 1999: 4). To others he appears a revolutionary enunciating a departure capable of legitimating the activities of ordinary persons so ‘that previously isolated struggles might be transformed into a new class war of attrition’ (Knight 1996: 896). However, neither interpretation rings true. MacIntyre does develop a cogent critique of the present, but this critique points in directions towards which no politics could hope to move.

Climate change, Hans Jonas and indirect investors

This article considers how corporate behaviour in relation to climate change might be reconfigured and the role that indirect investors might play in this reconfiguring. The article suggests that the consequences of climate change are serious enough that indirect investors might be prevailed upon, using a model of behaviour suggested by the work of Hans Jonas, to pressure institutional investors into demanding changes in corporate policy towards climate change. Jonas' work represents a plea for the recognition and acceptance of responsibility in the face of nature's vulnerability and humanity's power over technology. The article suggests that this ethic can be operationalised in relation to corporate governance by building on the changes in the pattern of investment holdings that have taken place in large public companies in the preceding two decades or so. The idea is to appeal to individuals who may perceive themselves as currently being outsiders – or at least only distant stakeholders in relation to the corporation – to realise the responsibility vested in them as beneficiaries through their interest in pension funds, life assurance policies, annuities and other arm's-length financial arrangements with corporations. The hope is that these individuals may, through the influence of a model of responsibility, become active investors and beneficiaries interested in corporate practices that impact on climate change and, encourage others to do likewise.

Taking pluralism seriously:Embedded moralities in management accounting and control systems

Professor Norman Macintosh has long been a leading, and at times a dissonant, voice in critical accounting studies, exhibiting an intellectual dexterity seldom encountered in the accounting academy. His work ranges from the application of traditional organizational theories within work organizations to poststructural renderings of capital market exigencies. Here, we consider and extend Professor Macintosh's work contemplating the morality embedded within, and propagated by, management accounting and control systems (macs). We begin with Macintosh (1995) employing structuration theory in investigating the ethics of profit manipulation within large, decentralized corporations. The work highlights the fundamental dialectical contradictions within these work organizations, demonstrates the indeterminacy of traditional ethical reasoning, and shows the extent to which macs provide legitimating underpinnings for management action. We propose to extend the conversation using the tools provided in Macintosh's subsequent work: a Levinasian ethic (Macintosh et al., 2009), and heteroglossic accounting (Macintosh, 2002)—both emerging from his poststructuralist predilections. A Levinasian perspective provides an ontologically grounded ethic, and heteroglossic accounting calls for multiple accountings representing alternative moral voices. A critical dialogic framework is proposed as a theoretic for imagining heteroglossic accounting that takes pluralism seriously by recognizing the reality of irresolvable differences and asymmetric power relationships associated with assorted moral perspectives.

Preferences for place of care and place of death among informal caregivers of the terminally ill

Objectives: (1) To determine informal caregivers perceptions about place of care and place of death; and (2) to identify variables associated with a home death among terminally ill individuals who received in-home support services in a publicly funded home care system. Participants and design: A total of 216 informal caregivers participated in a bereavement interview. Data collection included care recipient and informal caregiver characteristics, the use of and satisfaction with community services, and preferences about place of death. Results: Most caregivers reported that they and the care recipient had a preferred place of death (77 and 68%, respectively) with over 63% reporting home as the preferred place of death. Caregivers had a greater preference for an institutional death (14%) than care recipients (4.7%). While 30% of care recipients did not die in their preferred location, most caregivers (92%) felt, in retrospect, that where the care recipient died was the appropriate place of death. Most caregivers reported being satisfied with the care that was provided. The odds of dying at home were greater when the care recipient stated a preference for place of death (OR: 2.92; 95% CI: 1.25, 6.85), and the family physician made home visits during the care recipients last month of life (Univariate odds ratios (OR): 4.42; 95% CI: 1.46, 13.36). Discussion: The ethic of self-control and choice for the care recipient must be balanced with consideration for the well being of the informal caregiver and responsiveness of the community service system. © 2005 Edward Arnold (Publishers) Ltd.