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.

Technophilia, neo-Luddism, eDependency and the judgement of Thamus

Purpose – The purpose of this paper is to reflect on society's relationship with technology and particularly our increasing dependence on electronic technology – so-called eDependency. The paper argues that technology is not neutral and we must engage with the moral issues that arise from our relationship with it.

Design/methodology/approach – Society's relationship with technology is examined through the lens of Socrates' consideration of the technology of writing. It identifies “technophilia” as a major theme in society and “neo-Luddism” as the Socrates-like examination of the benefits of technology.

Findings – While rejecting both technology determinism and technology presentism the paper argues technology is not neutral and does afford social change within a particular social ecology. The authors suggest that ultimately the use of all technology, including the technology underpinning eDependency, leads to important moral questions which deserve considered debate. The paper concludes by arguing that the Information Systems (IS) discipline should take the mantle of King Thamus and that the study of these issues should become a key concern for the discipline.

Originality/value – In an age of technophilia, this paper calls considered debate on the moral issues that arise from our relationship with technology, how it is appropriated, to whose benefit, and how we change it and will be changed by it.

Positive youth development in the United States: History, efficacy, and links to moral and character education

This paper reviews specific conceptual frameworks and focuses on the evidence from evaluations of program applications delivered prior to age 21 that have the common aim of encouraging Positive Youth Development.

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.

The making of modern scientific personae: the scientist as a moral person? Emil Du Bois-Reymond and his friends

This article examines the notion of the 'scientist as a moral person' in the light of the early stages of the commodification of science and the transformation of research into a big enterprise, operating on the principle of the division of labour. These processes were set in train at the end of the 19th century. The article focuses on the concomitant changes in the public persona and the habitus of scientific entrepreneurs. I begin by showing the significance of the professional networks that were built up and maintained to further a group's research ideas and the careers of its members, thus demonstrating one condition on which depended their practice of science and their ability to earn a living. This leads to a characterization of the changing styles of work, thought and life, and to a consideration of public perceptions and of the ways in which a new self-image of scholarship and science was fashioned. A critical discussion of the public role of these mandarin scientists follows in order to highlight the strains created by the commodification of science at a time of international tensions and conflicts, when shared beliefs in scholarly cosmopolitanism were subverted by appeals to science and scholarship to work in the service of one's own nation as its 'courtiers'. Various considerations of peculiar analogies between national styles of research and the style of social organization are then noted. In the final section, the article queries the long-term impact of these developments on the ideal of the scientist as a 'moral person'. Taking a cue from Max Weber and pursuing reflections by Zygmunt Bauman on 'science moralized', I argue that the emergence of a type of 'specialists without spirit' was an unintended but fatal consequence of the changes in research practices promoted by scientific entrepreneurs such as Du Bois-Reymond. I conclude that the temptation to sever the ties to a general ethos of civil virtues lay in the rationalization, specialization and potential de-humanization of the objectifying scientific outlook once advocated for its efficiency.

Moral rights and substantiality: some questions of integration

Now that Australia has its long awaited legislation protecting the moral rights of authors, a new phase in the development of the rights begins. It must be asked how the incorporation of the rights into the existing copyright legislation, and their subjection to existing doctrines, will affect their operation. And how will existing doctrines be challenged and extended by the existence of the rights? Ultimately these questions will be worked out in the courts. The present article offers a consideration of one area where the legislature has purported to integrate moral rights into the existing scheme but where the practicalities oftheir integration are still unclear. It examines the interplay of moral rights with the doctrine of substantiality, suggesting that any clarification of what substantiality means in the moral rights context will be contingent upon the emergence of more precise definitions of what moral rights are and what interests they are intended to protect.