Accountants' ethical sensitivity

O'Fallon and Butterfield (2005) in a review of the business ethics literature concluded that "ethical awareness" also called ethical sensitivity has received the least attention of the four steps in Rest's (1986) ethical decision making model. Available measures for ethical sensitivity are limited to specific contexts and suffer from several limitations. I extend the previous literature by creating a new measure for ethical sensitivity (AESS) that encompasses relevant dimensions for the accounting profession and is not specific to a particular setting. I also introduce a new individual differences variable to the accounting ethics literature. Specifically, I investigate the relationship between anti-intellectualism and ethical awareness. My findings support AESS as a measure of ethical sensitivity.

Exploring Teacher Candidates’ Experience, Perception, and Knowledge of Multicultural Education in Two Ontario Universities

In this study, teacher candidates’ experiences, perceptions, and knowledge of multicultural education at 2 Ontario universities were used determine to the effectiveness of their teacher education programs in preparing them to teach in multicultural classrooms. The research also strived to highlight the most effective practices in these programs that contributed to the preparation of teacher candidates for employment in culturally, racially, and ethnically diverse classrooms in Ontario. A questionnaire and interviews were used to determine the effectiveness of the program in preparing them to teach in diverse classrooms. The findings revealed the need for a greater emphasis of multicultural education in teacher education programs at these universities. The data showed that teacher candidates were most critical of the courses and the delivery of the curriculum in relation to multicultural education. Teacher candidates were also concerned with the lack of multicultural education in their practicum placements. In addition, teacher candidates indicated in the questionnaire that they felt competent adapting instruction to the needs of students in multicultural classrooms. However, the results obtained from the interviews were more varied. The interviews highlighted that teacher candidates were hesitant about teaching in culturally diverse classrooms and less likely to state that they were prepared for these teaching environments. As well, many teacher candidates believed their peers were not prepared for multicultural issues. Teacher candidates believed the program could be improved in many ways including specific instruction across all classes, more diverse practicum experiences, guest speakers, case studies, and the creation of new courses that specifically address multicultural education.

Role Differences in the Perception of Injustice

The current dissertation examined role differences in the perception of injustice; specifically, differences in how victims and offenders respond to a situation that they both agree is unfair. Past research has demonstrated that role affects reactions to transgressions and injustice, including recall of transgressions, and attributions of blame and responsibility (e.g., Baumeister, Stillwell, & Wotman, 1990; Mikula, Athenstaedt, Heschgl, & Heimgartner, 1998). However, to date, little work has examined role differences in perceptions of why an event is perceived as unfair (i.e., how an injustice is framed) or how justice should be restored. These were the perceptions I focused on in the present thesis. I also examined potential concerns that may motivate victims' and offenders' justice reactions, as well as the potential interaction between role and relationship quality in predicting justice reactions. In Studies 1 and 2, several of the predicted role differences in concerns were found; however, these did not lead to the expected differences in framing and restoration. In Study 1, using a vignette methodology, I found differences primarily in how victims and offenders believed justice should be restored. Overall, the significant role effects showed an accommodating response pattern (e.g., offenders proposed punishment more than did victims and neutral observers, whereas victims recommended minimal compensation more than did offenders and neutral observers), inconsistent with previous research and my hypotheses. Study 2, which employed a sample of romantic couples, substantiated the accommodating pattern found in Study 1. Study 3, which sampled a broader range of relationships, also showed i \ examples of accommodating reactions. In addition, Study 3 provided some support for the hypothesized interaction between role and relationship quality, such that responses were more accommodating as relationship quality increased. For example, offenders more strongly endorsed methods of restoration such as offender apology and recognition of the relationship with increasing relationship quality. Overall, the results from this dissertation support the general notion that victims and offenders respond to injustice differently, and, in-line with previous research on other justice-related responses (e.g., Mikula et at, 1998), suggest that victims and offenders show an other-serving, accommodating tendency in justice reactions when relationship quality is high.

'To do justice and judgement' : the place of passion in public life

Please consult the paper edition of this thesis to read. It is available on the 5th Floor of the Library at Call Number: Z 9999 P65 F47 2003

Ethics, tourists and the environmental practices of the North American cruise ship industry: a comparison study of the ethical standards of Alaskan and Caribbean cruise ship tourists

Please consult the paper edition of this thesis to read. It is available on the 5th Floor of the Library at Call Number: Z 9999 R43 S54 2005

Exploring Gifted Adults' Perception of Giftedness in their Pursuit of Graduate Education

This qualitative study explores 8 gifted adults' perceptions of their own giftedness and how those perceptions influenced their pursuit of graduate education as revealed by retrospective interviews. This study serves to inform the existing literature surrounding giftedness especially as it relates to gifted individuals across the lifespan and their experiences and perceptions of education at all levels. This study also provides insight into the emotional impact being labeled gifted has on an individual's self-concept and academic identity. The major themes that emerged using the interpretive phenomenological analysis method (Smith & Osborn, 2003) were discussed under five main headings: Evolution of Giftedness, Success and Failure, Expectations, Effort, and Doubt and Proof. An adaptation of the listening guide method (Gilligan, Spencer, Weinberg, & Bertsch, 2003) was used to provide a unique and personal perspective of the phenomenon of giftedness and revealed the feelings behind the themes that emerged in the interpretive phenomenological analysis method. Specifically; this study illuminates the lack of evolution that an individual's understanding and perception of giftedness undergoes across the lifespan, and the impact such a static and school-bound understanding has on gifted adults' self-concept. It also reveals the influence that gifted individuals' innate need to achieve has on their academic aspirations and their perceptions of themselves as gifted. Furthermore, it reveals how important the understanding and internalization of failure can be on the self-concept of gifted individuals, and that this issue needs immediate attention at all levels of education.

Exploring the Ethical Decision-Making Processes of Community Care Providers

While there has been a recent shift away from isolated, institutionalized living conditions, persons with Intellectual Disabilities (ID) may still experience restricted access to choice when it comes to making decisions about the basic aspects of their lives. A tension remains between protecting individuals from harm and promoting their right to independence and personal liberties. This tension creates complex questions and ethical concerns for care providers supporting persons with ID. This study explored the ethical decision-making processes of care providers and specifically, how care providers describe the balance of protecting supported individuals from harm while promoting their right to self-determination. Semi-structured interviews were conducted with six care providers employed by a local community agency that supports young and older adults with ID. Data were analysed using thematic analysis and broader themes were developed following phases of open and selective coding. Results indicated that care providers described ethical decision-making processes as frequent, complex, subjective, and uncomfortable. All participants described the importance of promoting independent decision-making among the individuals they support and assisting supported individuals to make informed decisions. Participants also reported work colleagues and supervisors as primary sources of information when resolving ethical concerns. This suggests that complex ethical decision-making processes are being taken seriously by care providers and supervising staff. The results of this study are well-positioned to be applied to the development of a training program for frontline care providing staff supporting individuals in community care settings.

Students’ Use and Perceptions of Social Networking Technologies: Connections to Reading, Reading Ability, and Self-Perception

Abstract This study was undertaken to examine traditional forms of literacy and the newest form of literacy: technology. Students who have trouble reading traditional forms of literacy tend to have lower self-esteem. This research intended to explore if students with reading difficulties and, therefore, lower self-esteem, could use Social Networking Technologies including text messaging, Facebook, email, blogging, MySpace, or Twitter to help improve their self-esteem, in a field where spelling mistakes and grammatical errors are commonplace, if not encouraged. A collective case study was undertaken based on surveys, individual interviews, and gathered documents from 3 students 9-13 years old. The data collected in this study were analyzed and interpreted using qualitative methods. These cases were individually examined for themes, which were then analyzed across the cases to examine points of convergence and divergence in the data. The research found that students with reading difficulties do not necessarily have poor self-esteem, as prior research has suggested (Carr, Borkowski, & Maxwell, 1991; Feiler, & Logan, 2007; Meece, Wigfield, & Eccles, 1990; Pintirch & DeGroot, 1990; Pintrich & Garcia, 1991). All of the participants who had reading difficulties, were found both through interviews and the CFSEI-3 self-esteem test (Battle, 2002) to have average self-esteem, although their parents all stated that their child felt poorly about their academic abilities. The research also found that using Social Networking Technologies helped improve the self-esteem of the majority of the participants both socially and academically.

Linking Ethical Leadership and Employees’ In-Role Performance: Exploring the Mediating Roles of Psychological Capital and Follower-Leader Relational Capital

This study investigates the mediating impact of psychological capital and follower-leader relational capital on the relationship between ethical leadership and in-role performance through the lenses of social exchange theory, social information processing theory, and psychological resources theory. Analysis of data collected from a sample of 171 employees and 24 supervisors from Pakistan reveals that ethical leadership has a positive effect on followers’ in-role job performance, yet this effect is fully explained through the role of psychological capital and partially through follower-leader relational capital. Significant implications of these findings for further research and practice are discussed.

The Effects of Body Posture on Emotion Perception: A Developmental and Theoretical Analysis

Previously, studies investigating emotional face perception - regardless of whether they involved adults or children - presented participants with static photos of faces in isolation. In the natural world, faces are rarely encountered in isolation. In the few studies that have presented faces in context, the perception of emotional facial expressions is altered when paired with an incongruent context. For both adults and 8- year-old children, reaction times increase and accuracy decreases when facial expressions are presented in an incongruent context depicting a similar emotion (e.g., sad face on a fear body) compared to when presented in a congruent context (e.g., sad face on a sad body; Meeren, van Heijnsbergen, & de Gelder, 2005; Mondloch, 2012). This effect is called a congruency effect and does not exist for dissimilar emotions (e.g., happy and sad; Mondloch, 2012). Two models characterize similarity between emotional expressions differently; the emotional seed model bases similarity on physical features, whereas the dimensional model bases similarity on underlying dimensions of valence an . arousal. Study 1 investigated the emergence of an adult-like pattern of congruency effects in pre-school aged children. Using a child-friendly sorting task, we identified the youngest age at which children could accurately sort isolated facial expressions and body postures and then measured whether an incongruent context disrupted the perception of emotional facial expressions. Six-year-old children showed congruency effects for sad/fear but 4-year-old children did not for sad/happy. This pattern of congruency effects is consistent with both models and indicates that an adult-like pattern exists at the youngest age children can reliably sort emotional expressions in isolation. In Study 2, we compared the two models to determine their predictive abilities. The two models make different predictions about the size of congruency effects for three emotions: sad, anger, and fear. The emotional seed model predicts larger congruency effects when sad is paired with either anger or fear compared to when anger and fear are paired with each other. The dimensional model predicts larger congruency effects when anger and fear are paired together compared to when either is paired with sad. In both a speeded and unspeeded task the results failed to support either model, but the pattern of results indicated fearful bodies have a special effect. Fearful bodies reduced accuracy, increased reaction times more than any other posture, and shifted the pattern of errors. To determine whether the results were specific to bodies, we ran the reverse task to determine if faces could disrupt the perception of body postures. This experiment did not produce congruency effects, meaning faces do not influence the perception of body postures. In the final experiment, participants performed a flanker task to determine whether the effect of fearful bodies was specific to faces or whether fearful bodies would also produce a larger effect in an unrelated task in which faces were absent. Reaction times did not differ across trials, meaning fearful bodies' large effect is specific to situations with faces. Collectively, these studies provide novel insights, both developmentally and theoretically, into how emotional faces are perceived in context.

Exploring Teacher Candidates’ Perception of Practicum Placement Within Concurrent Teacher Education in Two Ontario Universities

In this study, teacher candidates’ perception of their concurrent education program at two Ontario universities were examined, with specific emphasis on how the programs utilized practicum placements, to determine the effectiveness in preparing teacher candidates to teach. This research also strived to uncover the best ways to optimize concurrent teacher education through practicum placements. A questionnaire and interviews were used to uncover teacher candidates’ perceptions at one teacher education program that used full integration of practicum and one that used minimal integration of practicum. The findings revealed that teacher candidates were generally more satisfied with the overall program when there was full integration of practicum. There were statistically significant differences found between the two concurrent programs with regard to practicum time and preparedness and context of the practicum and a highly significant difference found for theory-practice divide. There was also a statistically significant difference (p < .05) observed between the teacher candidates at each university in terms of their beliefs about the need for improvement of their program. Some of the improvements that participants believed could be made to their respective programs included having (a) exceptional mentor teachers and teacher educators, (b) longer placements with a balance of observation and practicum teaching, (c) clear expectations and evaluations of practicum placement, and (d) more distinct connections between theory and practice made within the programs.

Relationship Building with Aboriginal Elders in the Publicly Funded Secondary School Classroom: A Study of Ethical Space from an Aboriginal Persepective

This is a current story of ethical space in education that is often neglected in the design of educational experiences for Aboriginal students. This story is told through an Aboriginal lens rooted in the structured Two Row Wampum Belt relational agreement between Aboriginal peoples and Settlers. Through ethnographic narrative based on an extensive literature review, individual in-depth interviews, and a personal journal, this study documents the processes of acceptance, silence, complications, and then rejection to position Aboriginal Elders as inclusive bodies of knowledge in publicly funded secondary school classrooms. Aboriginal Elders are valued as Knowledge Holders, as Aboriginal teachers, guides, and mentors. Yet, the complexities of colonial rights, politics, and policies continue to intrude deeply into the lives of Aboriginal peoples to cause silence, confusion, and struggle rather than an evolution of new knowledge amongst two co-existing solitudes under the original terms of the Two Row Wampum Belt. The study was delayed and then came to an end when the school boards and local schools scrutinized its operating policies and unresolved funding issues. This study demonstrated that despite the Two Row Wampum Belt agreement that promised a co- existent relationship between Aboriginal peoples and Settlers, the strategy of inviting Aboriginal Elders to work alongside teachers in the classroom was viewed as being in conflict with the Settler’s institutional/educational objectivities, and, as such, was denied to Aboriginal students.

Anticipated Guilt and Ethical Consumption: The Moderating Role of Consumers’ Socially Responsible Consumption Behaviour

Recent research in the marketing literature has indicated that, while consumers’ interests in ethical products are growing, demand for such products still remains weak. Previous research has indicated that anticipated guilt can have a positive effect on ethical consumption. Thus, the objective of the current study is to investigate the moderating role of consumers’ socially responsible consumption behaviour (SRCB) on the relationship between anticipated guilt and ethical consumption. Specifically, the current study hypothesizes that, when viewing a guilt ad, high (vs. low) SRCB individuals will generate higher, ethical purchase intentions, willingness to pay an ethical premium, and attitudes toward an ethical brand. The findings from the two experimental studies indicate that, when viewing a guilt ad for an ethical product, high SRCB individuals are willing to pay a higher ethical premium and generate more favourable brand attitudes than low SRCB individuals. However, when viewing a non-guilt ad, high SRCB individuals did not differ from low SRCB individuals in their willingness to pay an ethical premium or brand attitudes. Further, consumers’ socially conscious self-identity was explored as a mediator of these effects. By understanding the moderating role that SRCB plays in the relationship between anticipated guilt and ethical consumption, this paper intends to assist marketers in understanding for which consumers a guilt appeal is an appropriate strategy in marketing ethical products.

Ethical and legal perspectives on inherited cancer susceptibility

Il existe des interactions complexes entre les perceptions du public, les demandes et les attentes envers les professionnels de la santé par rapport au dépistage des gènes de susceptibilité au cancer et aux services médicaux offerts. Ce chapitre étudie les aspects éthiques et juridiques de ces interactions avec une emphase sur le consentement, la confidentialité, l’emploi, l’assurance et le dépistage chez les mineurs et les majeurs inaptes. Ce chapitre conclu sur la prise en compte d’enjeux entourant la propriété de l’information génétique et les brevets et propose des principes pouvant servir de base pour une responsabilité partagée quant à la participation des patients dans le développement de lignes directrices encadrant le dépistage des gènes de susceptibilité au cancer.

Ethical Dimensions in Paediatric Neurology: A Look into the Future

Les professionnels de la santé et les familles pour qui des enfants qui participent à la recherche en génétique ou qui nécessitent des services génétiques spécialisés, y compris, le dépistage génétique, seront confrontés à des interrogations non seulement médicales, mais sociales, éthiques et juridiques liées à la génétique en neurologie pédiatrique. Les enfants se retrouvent souvent au centre d’innovations dans le cadre de recherches en génétique et leurs besoins uniques soulèvent des inquiétudes quant aux risques et aux bénéfices associés à cette recherche. Plus précisément, le consentement, l’utilisation de base de données génétique et la thérapie génique soulèvent des enjeux particuliers. En plus de ces enjeux, des risques psychologiques peuvent aussi leur être associés. À la lumière de l’analyse de lignes directrices nationales et internationales, il sera question, dans cet article, des bénéfices et de l’impact des technologies génétiques chez l’enfant. Les médecins, les législateurs et les familles doivent être informés de ces lignes directrices et doivent comprendre les enjeux éthiques et psychologiques liés à la génétique en neurologie pédiatrique. // Health care providers and families with children who participate in genetic research or who need specialized genetic services, including genetic testing, will encounter not only medical but difficult social, ethical, and legal questions surrounding pediatric genetic neurology. Children are often at the center of much of the genetic revolution and their unique needs raise special concerns about the risks and the benefits associated with genetic research, particularly the issues of consent, the use of genetic databases, and gene therapy. Moreover, genetic research and testing raise important psychosocial risks. In this article we discuss some of the benefits and consequences of genetic technologies for children in relation to national and international guidelines. In particular, physicians, policy-makers, and families should be knowledgeable about the guidelines and have good understanding of the psychosocial and ethical issues associated with genetics in pediatric neurology.