The impact of authority advice and accountability on auditors' decision to recognise norm-violating transactions.

Auditors face the difficult responsibilty to approve companies' financial accounting information reliably. They are trained to work according to accounting standards that are designed to help them in their decision making. Yet, auditors do not work in a social vacuum and are thus subject to various influences. One important source of influence at work is authority figures (e.g., experts, supervisors). On this background, we examined within two studies the impact of (1) authority advice to comply with accounting standards or to additionally maximize profits and (2) of participants' accountability for their decision. In Study 1, (n = 184 accounting students), participants who were advised by an authority to comply with accounting standards had a lower probability to recognise transactions that violated those standards than participants who were advised to comply but also to maximise profit. However, holding participants accountable for their decision reduced the difference between the two groups. In Study 2, (n = 58 managers), we again found an interaction between authority advice and accountability. But unlike the first study, participants only showed a lower probability to recognise transactions that violated accounting standards when they were held accountable and when the authority only advised them to comply with the standards. We discuss our results in light of unethical decision making and different norms or pressures to which managers may be exposed but students may not.

Les stratégies organisationnelles de gestion des rumeurs sur Internet : une analyse ventriloque

Le présent mémoire porte sur les stratégies de gestion de rumeurs par les organisations sur Internet et sur les réseaux sociaux. Il se veut une étude dite « ventriloque » des figures d’autorité mises en présence par les organisations et les internautes à travers leurs interactions. L'objectif de cette recherche est ainsi d’étudier les stratégies employées par les organisations pour gérer les rumeurs sur Internet et d’observer les interactions entre l’organisation et ses consommateurs afin de comprendre le rapport des organisations avec leurs consommateurs, réels ou potentiels, grâce aux figures mises en scène et invoquées dans leurs stratégies. Comme nous le montrons dans nos analyses, les organisations mettent en scène une multitude de figures d’autorité pour convaincre leurs consommateurs. En même temps, elles se positionnent comme sujettes à des agentivités qui sont contextuelles aux rumeurs auxquelles elles font face. De la même façon, les internautes mettent en scène les préoccupations qui les animent. Les dialogues entre organisations et internautes reflètent différentes relations entre ces deux parties. En particulier, nous montrons que les organisations n’interagissent pas toutes de la même manière avec les internautes. Cette analyse s’appuie sur des données récoltées sur les sites internet des organisations étudiées et sur les réseaux Facebook et Twitter.

Autoridade e formação

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Comportamento social na adolescência: as normas e a rotina na regulação da conduta delituosa

O envolvimento de adolescentes com a prática de atos infracionais, no Brasil, ocupa espaço significativo no debate público. No entanto, tal debate carece de profundidade, pois pouco se relaciona ao conhecimento cientificamente produzido sobre o fenômeno. De acordo com a literatura acadêmica especializada no tema, um melhor conhecimento dos fatores associados à pratica de atos infracionais permitiria não só auxiliar na proposição de políticas públicas voltadas à prevenção deste problema, mas também no desenvolvimento de formas mais eficientes de intervenção, baseadas nas necessidades específicas apresentadas pelos adolescentes em conflito com a lei. Em meio aos diferentes fatores que devem ser pesquisados, no presente trabalho focalizam-se especificamente aqueles subentendidos sob o conceito de Normas e de Rotina, no referencial da Teoria da Regulação Social e Pessoal da Conduta, cujo autor principal é Marc Le Blanc. Divide-se assim o presente trabalho em dois estudos. O Estudo 1 trata de regulação normativa que opera por meio do mecanismo de socialização, e se refere à internalização, pelo adolescente, das normas sociais de conduta tidas como convencionais, o que promoveria um nível de constrangimento interno capaz de atuar como barreira ao envolvimento em atividades delituosas. Nesse sentido, maior adesão às normas, menos atitudes favoráveis ao comportamento divergente, mais atitudes de respeito a figuras de autoridade, maior percepção de risco de apreensão e menor utilização de técnicas de neutralização das barreiras psicológicas à emissão do comportamento indicariam um maior índice de constrangimento interno e, portanto, uma probabilidade reduzida de se engajar persistentemente em atividades divergentes/infracionais. O objetivo geral deste Estudo foi caracterizar a regulação da conduta em adolescentes pelas normas, no contexto sociocultural brasileiro. Utilizou-se o questionário de Normas proposto por Le Blanc, um questionário de caracterização sociodemográfica e a Entrevista de Delinquência Autorrevelada. Os dados foram coletados junto a 48 adolescentes Infratores e a 102 Escolares. Os resultados reforçam a importância do aspecto normativo para o melhor entendimento acerca dos fatores que explicam a conduta divergente em adolescentes. No Estudo 2 focalizou-se as atividades de rotina que podem se associar ao comportamento delituoso por meio do mecanismo de aprendizagem, na medida em que as diversas atividades nas quais o adolescente investe seu tempo constituem-se em contexto onde o comportamento divergente/infracional pode ser adquirido e reforçado. De acordo com a literatura, as atividades sem objetivos específicos, acompanhadas por pares de idade e que ocorrem na ausência de alguma figura de autoridade são aquelas que melhor explicam o comportamento delituoso de um adolescente. O objetivo geral deste Estudo foi caracterizar a regulação da conduta pela rotina em adolescentes, no contexto sociocultural brasileiro. Foram utilizados 3 instrumentos: o questionário de Rotina proposto por Le Blanc, um questionário de caracterização sociodemográfica e a Entrevista de Delinquência Autorrevelada. As análises foram feitas com base nas respostas de 102 adolescentes recrutados em escolas públicas. Os resultados comprovam a relevância das Atividades de Rotina como fator explicativo para o comportamento delituoso, com ênfase para os efeitos provocados pelos Pares, pela Família e pela frequentação de Lugares destinados aos adultos. Em síntese, ambos estudos reforçam a importância dos sistemas de regulação estudados e colocam em pauta a necessidade de outros trabalhos, que possam avançar nas questões apontadas dentro da Regulação pela Rotina e pelas Normas.

" Lines upon the late proceedings of the College Government" collection, 1787-1917

This collection contains various manifestations of a humorous poem, most often called "Lines upon the late proceedings of the College Government," written by classmates John Quincy Adams and John Murray Forbes in 1787. Both Adams and Forbes were members of the class of 1787, and the poem recounts events surrounding the pranks and ensuing punishment of two members of the class behind them, Robert Wier and James Prescott. Wier and Prescott had been caught drinking wine and making "riotous noise," and they were publicly reprimanded by Harvard President Joseph Willard and several professors and tutors, including Eliphalet Pearson, Eleazar James, Jonathan Burr, Nathan Read, and Timothy Lindall Jennison. The poem mocks these authority figures, but it spares Samuel Williams, whom it suggests was the only professor to find their antics humorous.

Double jeopardy:subordinates' worldviews and poor performance as predictors of abusive supervision

Purpose - To test a moderated mediation model where a positive relationship between subordinates’ perceptions of a dangerous world—the extent to which an individual views the world as a dangerous place—and supervisory abuse is mediated by their submission to authority figures, and that this relationship is heightened for more poorly performing employees. Design/Methodology/Approach - Data were obtained from 173 subordinates and 45 supervisors working in different private sector organizations in Pakistan. Findings - Our model was supported. It appears that subordinates’ dangerous worldviews are positively associated with their perceptions of abusive supervision and that this is because such views are likely to lead to greater submission to authority figures. But this is only for those employees who are performing more poorly. Implications - We highlight the possibility that individual differences (worldviews, attitudes to authority figures, and performance levels) may lead employees to become victims of abusive supervision. As such, our research informs organizations on how they may better support supervisors in managing effectively their subordinate relationships and, in particular, subordinate poor performance. Originality/Value - We add to recent work exploring subordinate-focused antecedents of abusive supervision, finding support for the salience of the previously untested constructs of individual worldviews, authoritarian submission, and individual job performance. In so doing we also extend research on dangerous worldviews into a new organizational setting. Finally, our research takes place within a new Pakistani context, adding to the burgeoning non-US based body of empirical work into the antecedents and consequences of abusive supervision.

Quando fé e gestão se encontram: compreendendo uma ONG de filosofia protestante sob as lentes da prática e do Sensemaking

We find in Brazil the reality of religious pluralism. From the end of XIX century until now, the religious scenario became more diversified in a process of acceptance and legitimation of different religions. In the same period, the Third Sector was largely developed up until its current form: complex, broad and plural as well. In this context, we find non profitable organizations that provide services under a religious phylosophy. One in particular, placed in Uberlândia-MG, protestant, has the fearures of a big company and is the largest one among the ones that provide social services and receive public funds in the city: Missão Luz. Thinking about the organization, some questions came to mind: is there a noticeable influence of the religious orientation on practices? How do managers understand and make sense of their practices? Adopting Chanlat’s (1996) concept of management mode, the perspective proposed by the Practice Based Studies (GHERARDI, 2013) and the sensemaking studies (WEICK, 1995), I developed a research that intended to understand Missão Luz’ management practices. Three sources of data were used – documents, shadowing and interviews – to understand, in the most complete way, organization’s management practices, using managers’ perspective. Results pointed to a noticeable relation between faith and management. Ten practices were identified among managers: council decisions, appreciation for excellence, respect for authority figures, giving second chances to employees, desire to be a reference, results quantification, search for professionalization, organization, formalization and standardization. The first five practices were heavily influenced by religious principles, and the five last were influenced by instrumental rationality, usually found in the Second Sector. It was noticed that faith was also related to those last practices, justifying them for their contribution for achieving excellence e consequent action of glorifying God. Practices are maintained e passed by the cultivation of the Mission’s DNA, an organization’s way of doing things, and by the belief of the role of the leader maintaining this DNA. Associated to practices, sensemaking moments were analyzed, situations where there order was disrupted and managers had to make sense e act on this understanding. These situations were divided in three themes: “fly the flag of the company”, changes in schools’ management and God’s purpose and sovereignty. The paper is finished with some suggestions for future researches.

Leader-member exchange, group- and individual-level procedural justice and reactions to performance appraisals

Previous research has established that relationships with authority figures and procedural justice perceptions are important in terms of the way in which employees react to organizational procedures that affect them. What is less clear are the reasons why exchange quality with authorities is related to perceptions of process fairness and the role of procedural justice climate in this process. Results indicate that individual-level perceptions of procedural justice, but not performance ratings, partially mediate the relationship between exchange quality and reactions to performance appraisals, and that procedural justice climate is positively related to perceptions of procedural justice and appraisal reactions. These results support a more relational than instrumental view of justice perceptions in organizational procedures bound by exchange quality with an authority figure. Our study suggests that it is essential for managers to actively monitor and manage employee perceptions of process fairness at the group and individual levels. © 2015 Wiley Periodicals, Inc.

Queering religious texts: An exploration of British non-heterosexual Christians’ and Muslims’ strategy of constructing sexuality-affirming hermeneutics.

Religious authority figures often use religious texts as the primary basis for censuring homosexuality. In recent years, however, non-heterosexual Christians and Muslims have begun to contest the discursively produced boundary of sexual morality.Drawing upon two research projects on non-heterosexual Christians and Muslims, this article explores the three approaches embedded in this strategy.While acknowledging that homosexuality is indeed portrayed negatively in some parts of religious texts, the participants critique traditional hermeneutics by highlighting its inaccuracy and socio-cultural specificity, and arguing for a contextualized and culturally relevant interpretation. They also critique the credibility of institutional interpretive authority by highlighting its inadequacy and ideology, and relocating authentic interpretive authority to personal experience. Finally, they recast religious texts to construct resources for their spiritual nourishment.This strategy generally reflects the contemporary western religious landscape that prioritizes the authority of the self over that of religious institution.

I “resabios” come sovversione. Etnostoria dei movimenti di indigeni, donne e lavoratori nello «Stato apparente» boliviano

La tesi adotta una prospettiva etnostorica rafforzata da una metodologia etnografica per analizzare lo sviluppo dei processi di politicizzazione nel territorio boliviano dal periodo coloniale ad oggi, collocandoli all’interno di un più ampio sistema di relazioni economiche, politiche e sociali dettate dall’eterogeneo sviluppo del capitalismo globale; la tesi mostra sia il modo specifico in cui, nelle varie contingenze storiche, queste relazioni hanno riorganizzato l’«abigarrada» società boliviana e inciso sui processi di politicizzazione, sia il modo in cui i soggetti hanno contestato e messo in tensione tale riorganizzazione. Per l’analisi si partirà dalla posizione di quei soggetti che sono stati definiti alternativamente come indios, indigeni, campesinos nel territorio boliviano, guardando alle connessioni politiche che questi hanno messo in campo con diversi soggetti – donne, lavoratori, attivisti urbani. Questa posizione offre una «prospettiva epistemologica privilegiata» per indagare il modo in cui i movimenti sociali impattano nell’articolazione tra Stato, società civile e capitale, non perché tali soggetti sono portatori di un’autenticità alternativa al capitalismo, ma perché il modo in cui riattivano quell’insieme di miti, credenze e residui precapitalistici – i «resabios» – che concorrono alla «memoria larga» delle lotte, innestandoli su elementi introdotti dal capitalismo, mostra la loro capacità di sovvertire la posizione subalterna che la riproduzione del capitale nel territorio boliviano ha imposto loro. Si mostreranno anche le tensioni e i conflitti dati dalle diverse posizioni che donne e uomini, giovani e anziani, figure d’autorità e ‘base’ assumono all’interno della loro identificazione come indigeni. La ricerca permette di affermare che l’identità indigena è il prodotto della risposta istituzionale che di volta in volta è stata data per neutralizzare l’emergenza politica di soggetti la cui eterogeneità non ha impedito, ma al contrario ha reso possibile, un’accumulazione di forza tale da mettere in crisi gli assetti politici, economici e istituzionali dello Stato post-coloniale.

Figures de l'avarice et de l'usure dans les comédies : The Merchant of Venice de Shakespeare, Volpone de Jonson et L'Avare de Molière

Réalisé en cotutelle avec l'Université de Paris Ouest Nanterre La Défense

A picture book of German porcelain figures.

Mode of access: Internet.

Color/race inequalities in oral health among Brazilian adolescents

This study assessed oral health outcomes (perceived dental treatment need, untreated dental caries, gingival bleeding, periodontal pockets, and pain in teeth and gums), in relation to color/race inequalities among adolescents in each Brazilian region. The database included dental examination and interview of 16,833 15-19-year-old adolescents, surveyed by the Brazilian health authority, from May 2002 to October 2003, in accordance with international diagnostic criteria standardized by the World Health Organization. Prevalence ratios estimated by Poisson regression, and controlled by socioeconomic status and access to fluoridated piped water, assessed oral health differentials among color/race groups and country's regions. Except for periodontal pockets, prevalence figures were higher in the North and Northeast: perceived dental treatment needs, untreated dental caries, gingival bleeding at probing and pain in teeth and gums varied between 80-83%, 75-76%, 38-43%, and 17-18%, respectively, in these regions. Adolescents living in the Southeast - the richest Brazilian region - presented a better general profile of oral health than their counterparts living in the remaining regions; they had a lower prevalence of untreated dental caries (54%) and unfavorable gingival status (29%). However, the Southeast presented color/race inequalities in all oral health outcomes, with a poorer profile systematically affecting browns or blacks, depending on the oral health condition under consideration. These results reinforce the need for expanding the amplitude of health initiatives aimed at adolescent oral health. Socially appropriate health programs should concurrently aim at the reduction of levels of oral disease and its inequalities.

Education in Human Rights: Reflections on Power, Violence and Authority in the School

This article explores human rights and education based on an intervention experience conducted in three schools located in Sao Paulo City, which had as its main goal a substantial reduction in violence (2004-2005). The guideline was that education should be considered a basic human right, taking into consideration the power and authority relations that exist within this institution. What are the problems that we face, nowadays, to consider education as a human right, in the difficult Brazilian history? Is it possible to think about some kind of democratic authority within the school, when our vision of authority is linked to despotic leaders, or even when there is no space for any authority? How does this discussion associate with the violence in our daily life in school? These are some of the questions included in the debate proposed by this article.