The effects of accounting students` ethical reasoning and personal factors on their ethical sensitivity

Purpose – Rest posited that to behave morally, an individual must have performed at least four basic psychological processes: moral sensitivity; moral judgment; moral motivation; and moral character. Though much ethics research in accounting has been focused on component two, ethical judgment, less research has been undertaken on the other three components. The purpose of this study is to focus on component one, ethical sensitivity, of Rest's four-component model.
Design/methodology/approach – A sample of 156 accounting undergraduates was employed to investigate the ethical sensitivity of accounting students and the effects of their ethical reasoning and personal factors on their ethical sensitivity.
Findings – Results of this study show that accounting students vary in their ability to detect the presence of ethical issues in a professional scenario. There is no significant relationship between accounting students' ethical sensitivity and their ethical reasoning (P-score). Accounting students characterized as “internals” are more likely to show an ability to recognize ethical issues than those characterized as “externals.” The results also indicate that an accounting ethics intervention may have positive effect on accounting students' ethical sensitivity development. Hence, an individual who possesses the ability to determine what is ethically right or wrong (high ethical reasoning) may fail to behave ethically due to a deficiency in identifying ethical issues (low ethical sensitivity) in a situation.
Originality/value – Whilst much research has concentrated on ethical reasoning and ethics education to enhance the ethical conduct of accountants, it is important that the profession and researchers also direct their attention and efforts to cultivating the ethical sensitivity of accountants. The findings of this study provide additional evidence to support Rest's theory of a more comprehensive cognitive model of ethical decision-making and suggest a more balanced research effort in evaluating the ethical development of individuals.

Hope

From the now iconic Barack Obama "Hope" poster of the 2008 presidential campaign to the pit-head "Camp Hope" of the families of the trapped Chilean miners, the language of hope can be hugely powerful as it draws on resources that are uniquely human and universal. We are beings who hope. But what does that say about us? What is hope and what role does it play in our lives?

In his fascinating and thought-provoking investigation into the meaning of hope, Stan van Hooft shows that hope is a fundamental structure of the way we live our lives. For Aristotle being hopeful was part of a well-lived life, a virtue. For Aquinas it was a fundamentally theological virtue and for Kant a basic moral motivation. It shapes how we view ourselves and the world in which we live. Whether we hope for a life after death or for good weather tomorrow – whether our hopes are grand or humble – hoping is part of our outlook on life. What we hope for defines who we are.

Drawing on everyday examples as well as more detailed discussion of hope in the arenas of medicine, politics and religion, van Hooft shows how hopefulness in not the same as hope and offers a convincing and powerful defense of the need for realism. There are few contemporary philosophical discussions of hope and Stan van Hooft’s book offers an accessible and insightful discussion of the topic that shows the relevance of philosophical thinking and distinctions to this important aspect of human life.

Humanity or justice?

This paper reflects on a critique of cosmopolitanism mounted by Tom Campbell, who argues that cosmopolitans place undue stress on the issue of global justice. Campbell argues that aid for the impoverished needy in the third world, for example, should be given on the Principle of Humanity rather than on the Principle of Justice. This line of thought is also pursued by ‘Liberal Nationalists’ like Yael Tamir and David Miller. Thomas Nagel makes a similar distinction and questions whether the ideal of justice can even be meaningfully applied on a global scale. The paper explores whether the distinction between the Principle of Humanity and the Principle of Justice might be a false dichotomy in that both principles could be involved in humanitarian assistance. It will suggest that both principles might be grounded in an ethics of caring and that the ethics of caring cannot be so sharply distinguished from the discourse of justice and of rights. As a result, the Principle of Humanity and the Principle of Justice cannot be so sharply distinguished either. It is because we care about others as human beings (Principle of Humanity) that we pursue justice for them (Principle of Justice) and the alleviation of their avoidable suffering.

Does moral cleansing moderate the effect of evolutionary altruism on helping intention? An exploratory study

There is strong evidence for social evolutionary motivations for helping (e.g., reciprocal altruism) and also growing support for the influence of the social cognitive theory of moral cleansing on prosociality. Where the former motivation is interpersonal, the latter is intrapersonal. This experimental study hypothesized that, in addition to main effects of evolutionary altruism and moral cleansing on helping intention, an interaction would occur between these theoretical motivations. Using three situational helping scenarios as dependent measures, the effect of participants’ morally-valenced recalled behavior (moral/immoral/achievement/failure) and the effect of their social proximity to a helping target (cousin/colleague/stranger) on helping intention was determined. Overall, 616 Australian participants (90.1% female) completed the online experiment. Two-way ANOVA demonstrated a consistent main effect of social proximity on helping intention across all three helping scenarios, supporting evolutionary social psychological explanations for helping. However, instead of moral self-regulation effects, moral identity consistency effects were induced by the moral behavior recall manipulation. A main effect of behaviour recall on helping intention occurred, with moral recall increasing helping intention. The problem of theoretical ambiguity regarding moral identity consistency and moral self-regulation is discussed, as is the useful role of null result publications in informing effective experimental design.

Life, death, and subjectivity : moral sources in bioethics

"This book presents an exploration of concepts central to health care practice. In exploring such concepts as Subjectivity, Life, Personhood, and Death in deep philosophical terms, the book aims to draw out the ethical demands that arise when we encounter these phenomena, and also the moral resources of health care workers for meeting those demands."--BOOK JACKET.

The moral rights of authors and performers: an international and comparative analysis

This book is a comprehensive guide to the development and utilization of authorial moral rights across the key jurisdictions of the English-speaking world and in France and Germany. In recent years, the copyright statutes of the common law countries have been expanded by the introduction of provisions dealing with purely authorial rights - moral rights.
The Moral Rights of Authors and Performers discusses the historical development of the rights in Europe, with particular reference to France and Germany, and shows the growth of moral rights theory and legislative coverage up to the late 1930s. During the 1920s the moral rights of authors became the subject of international protection, particularly through the operation of the Berne Convention for the Protection of Literary and Artistic Works. The book explores the adoption of moral rights into this and other international instruments, explaining the functions that moral rights were intended to perform.
The author gives detailed accounts of the operation of moral rights in France and Germany today, addressing both statutory interpretation and doctrinal issues. The provision of case studies gives an impression of the rich jurisprudence associated with the rights in these countries.
The book also contains a detailed discussion of the versions of moral rights that have become entrenched in Canada, the UK, the US and Australia, with each country considered independently. It deals separately with the introduction of the rights into each country and their operation and interpretation by courts and commentators. Material on common law analogues to the rights is provided, which indicates alternative actions that practitioners might take. Problems of cross-jurisdictional legal proceedings (especially arising from technological transfer of information) are also addressed, with moral rights protection elsewhere in the world summarized in tabular form.

How to live : being happy and dealing with moral dilemmas

"This work provides clear answers to difficult moral and social issues that we face in our personal lives - that governments need to address when balancing the interests of the community. By demystifying moral discourse, How to Live provides a clear moral pathway for students of philosophy, medicine, and law, as well as the general reader. The moral framework of How to Live is developed from an interdisciplinary perspective. The culmination presents a forward-thinking theory that will maximize the success and happiness of the individual and the community within a society."--BOOK JACKET

Moral rights: a brief excursion into Canadian history

In 1931, Canada was the first of the copyright countries to adopt a moral rights provision, closely modeled on Article 6bis of the Berne Convention, into its legislation. But this was not the first step that Canada had taken towards the legislative protection of moral rights. Not only had certain provisions protective of the non-economic interests of authors been included in the federal Criminal Code and in the legislation of Quebec prior to 1920, but during the 1920s a sustained effort had been made to give these interests more explicit and systematic protection under the Copyright Act. The present article focuses on a series of bills put to the Canadian Parliament from 1924 onwards. Not only would they have provided increased protection for the non-economic interests of authors but they would have given a legislative definition to the term "moral right". These bills, framed in the absence of any influence from Article 6bis, provide a glimpse of what "moral rights" might have been. They support the view that Canada was moving towards the express legislative protection of these rights significantly earlier that is commonly thought.

Motivation for behavior change among sex offenders: a review of the literature

Motivation for behavior change is considered a crucial issue in the treatment of sex offenders. However, there has been no systematic investigation of this issue. The first aim of this review is to draw together the literature related to motivation for behavior change among sex offenders. The second aim is to highlight issues that need to be addressed to facilitate an empirical investigation of motivation for change among sex offenders. It is argued that a better understanding of motivation for change among sex offenders will contribute to enhancing the efficacy of treatment programs for these offenders.