This study examines whether truth-telling in the form of honest reporting is associated with cognitive moral development. Conventional agency theory assumes that people are self-interested and willing to tell a lie to increase their personal payoffs, while recent empirical evidence shows that some people give up monetary rewards to tell the truth. The social psychology literature suggests that cognitive moral development influences individuals’ ethical decisions. We carried out an experiment whereby participants submitted managerial reports in which truth-telling decreased their monetary (...) payoff. Despite the fact that their decisions were not subject to monitoring, auditing, or reputation effects, some participants reported honestly or partially honestly. We find the relationship between honest reporting and cognitive moral development to be both positive and linear. Compared with those at lower stages of cognitive moral development, participants at higher stages of cognitive moral development were more likely to submit an honest report and give up potential monetary gains from lying. We further examine the economic impact of honest reporting on the firm’s profit. With the assumption of self-interest and profit maximization, Antle and Eppen suggest that a contract with a hurdle-rate feature reduces managers’ information rent. We find that in comparison with the expected outcome of a hurdle contract, the firm can yield higher profits with a trust contract by hiring managers with a P-score higher than 16.67. (shrink)

The purpose of this article is to analyze the variability of the "Self-made-man" idea in the context of the Christian Middle Ages in its primarily historical and philosophical presentation. Research is based on the historical and philosophical analysis of the medieval philosophy presented foremost by the works of Aurelius Augustine, P. Abelard, Thomas Aquinas, and also by the modern researches of this epoch. Theoretical basis. Historical, comparative, and hermeneutic methods became fundamental for this research. Originality. The conducted analysis allowed to (...) draw a conclusion that, despite the still existing view of the Middle Ages as a kind of an ideological gap in the formation of the self-determination idea, the Christian philosophy of this period not only does not reject but also gives essentially the universal character of the ancient intention to recognize the individual’s right to self-determination and self-government, makes it not only religiously acceptable but also obligatory. Conclusions. Despite to general theocentrism, providentialism and fatalism of Christian medieval philosophy and culture in general, at its epicenter there is a man of a special type, focused on preserving spiritual autonomy and identity in the social dimensions of their existence, and at the same time, on personal responsibility for their own destiny. Such focus became a logical and somewhat unexpected result of the complex interaction of numerous factors of medieval culture, as well as the ideas and intentions inherited from Antiquity. In particular, the idea that a person who does not act freely cannot be morally responsible for what he does, as well as the intentions of the ancient sage to autonomy, autarky, and apoliticism. In the Middle Ages, this intention became essentially universal, as it became a right, even an obligation of every Christian to be free, at least from the worldly, in determining and realizing his own destiny. The gradual compromise recognition that personal salvation is possible only as a result of synergy, i.e. the co-participation of God’s grace and human freedom, legitimizes and strengthens its focus on active personal efforts and personal responsibility for one’s own salvation, in fact for one’s own destiny. All this in historical perspective was found in its radicalized and purified from all sorts of mystical and religious layers of expression in the idea of "Self-made-man". (shrink)

Purpose. The dynamics and pace of social and economic transformations that are characteristic of modern society, lead to an increase in tension and the destruction of habitual stereotypes – ideals, values, norms, patterns of behaviour that unite people. These moments encourage us to rethink the understanding of "security" essence, in particular, psychological, which emphasizes the urgency of its study in the philosophical and sociocultural coordinates. Theoretical basis of the research is based on the philosophical methodology of K. Jaspers, E. Fromm (...) and the A. Maslow’s psychological approach to understanding of a person. Originality. Psychological security is considered at different levels: first and foremost, society is a characteristic of social security, that is an analysis of how today’s social technologies, social changes affect the quality of life of the country’s population; secondly, the social environment – the family, the immediate environment, reference groups, training teams; thirdly, a person is an experience of his own security-insecurity, when it is possible to talk about the manifestations of psychological violence, when certain behavioral acts contribute to the violation of the security of the other or to self-destruction. It is found out that the knowledge of psychological security is closely connected with the socio-historical conditions of being, with the level of development of material and spiritual culture, with the interests and values prevailing in society, which determines its ontological, epistemological and axiological features. The presented issue is considered in the correlation of psychological security with types of scientific rationality – classical, nonclassical and post-nonclassical approaches, within the framework of which various perspectives, aspects, forms and types of psychological security are studied. Conclusions. The concept of security requires a systematic description of its manifestations, types, levels, concepts: security as the absence of dangers ; security as a certain activity to ensure or to prevent any threats or dangers ; security as a conscious necessity, the value of the individual. The study systematizes various ideas about psychological security in accordance with the logic of scientific knowledge: in the mainstream of classical, non-classical and post-nonclassical approaches. (shrink)

This study examines social desirability bias in the context of ethical decision-making by accountants. It hypothesizes a negative relation between social desirability bias and ethical evaluation. It also predicts an interaction effect between religiousness and gender on social desirability bias. An experiment using five general business vignettes was carried out on 121 accountants (63 males and 58 females). The results show that social desirability bias is higher (lower) when the situation encountered is more (less) unethical. The bias has religiousness and (...) gender main effects as well as an interaction effect between these two independent variables. Women who were more religious recorded the highest bias scores relative to less religious women and men regardless of their religiousness. (shrink)

Friendly persuasion, in contrast to deterrent measures like tax audits and penalties on underreported taxes, is a positive and possibly a cost effective method of increasing taxpayer compliance. However, prior studies have failed to show that friendly persuasion has a significant impact on compliance (Blumenthal et al., 2001; McGraw and Scholz, 1991). In our study, in contrast to prior studies, we examine the impact of generating and reading reasons supporting compliance as friendly persuasion on individuals' income reporting behavior as well (...) as control for gender effects. Specifically, we predict an interaction effect between friendly persuasion and gender on compliance behavior. We carried out a 2 (friendly persuasion and control) × 2 (men and women) full factorial experiment, where participants earned $30 by completing two questionnaires. Participants in the friendly persuasion group were required first to generate and second to read a list of reasons why they should comply fully. Afterwards, participants in both groups were asked to report the income they earned and pay tax on the reported income. The results show a significant main effect for gender as well as a significant interaction effect between gender and friendly persuasion on income reported. Women in the friendly persuasion group reported significantly higher income compared to men in that group. Other comparisons were not significant. Policy implications for increasing taxpayers' ethics and compliance are highlighted. (shrink)

The purpose of this exploratory study is to examine the use of an ethical intervention strategy – counterexplanation – on individuals’ ethical decision-making. As opposed to providing reasons to support a decision in the case of explanation, counterexplanation is the provision of reasons that either speak against or provide evidence against a chosen course of action. The number of explanations and/or counterexplanations provided by the participants is expected to have a significant effect on ethical evaluation and intention. The number of (...) explanations is expected to be negatively related to ethical decision-making while the number of counterexplanations is expected to be positively related to ethical decision-making. The experiment, that made use of five ethical vignettes, manipulated four treatment groups – explanation, counterexplanation, explanation/counterexplanation, and counterexplanation/explanation. Participants were randomly assigned to one of the four reatments. They performed the requirements of their treatment before recording their ethical evaluations and intentions. As expected, larger numbers of explanations led to less ethical decision-making and larger numbers of counterexplanations led to more ethical decision-making. However, when both types of explanations are required, the order of counterexplaining before explaining is more desirable as it leads to more ethical decision-making. The study also reports that individuals with high social desirability bias (a tendency to present oneself in a culturally acceptable manner) may generate less counterexplanations. Implications of the findings are explained in the paper. (shrink)

The purpose of this exploratory study is to examine the use of an ethical intervention strategy - counterexplanation - on individuals' ethical decision-Making. As opposed to providing reasons to support a decision in the case of explanation, counterexplanation is the provision of reasons that either speak against or provide evidence against a chosen course of action. The number of explanations and/or counterexplanations provided by the participants is expected to have a significant effect on ethical evaluation and intention. The number of (...) explanations is expected to be negatively related to ethical decision-making while the number of counterexplanations is expected to be positively related to ethical decision-making. The experiment, that made use of five ethical vignettes, manipulated four treatment groups - explanation, counterexplanation, explanation/counterexplanation, and counterexplanation/explanation. Participants were randomly assigned to one of the four reatments. They performed the requirements of their treatment before recording their ethical evaluations and intentions. As expected, larger numbers of explanations led to less ethical decision-making and larger numbers of counterexplanations led to more ethical decision-making. However, when both types of explanations are required, the order of counterexplaining before explaining is more desirable as it leads to more ethical decision-making. The study also reports that individuals with high social desirability bias may generate less counterexplanations. Implications of the findings are explained in the paper. (shrink)

Online medical reference websites are utilized by health care providers to enhance their education and decision making. However, these resources may not adequately reveal pharmaceutical-author interactions and their potential conflicts of interest. This investigation: evaluates the correspondence of two well-utilized CoI databases: the Centers for Medicare and Medicaid Services Open Payments and ProPublica’s Dollars for Docs and quantifies CoIs among authors of a publicly available point of care clinical support website which is used to inform evidence-based medicine decisions. Two data (...) sources were used: the hundred most common drugs and the top fifty causes of death. These topics were entered into a freely available database. The authors were then input into CMSOP and PDD and compensation and number of payments were determined for 2013–2015. The subset of highly compensated authors that also reported “Nothing to disclose” were further examined. There was a high degree of similarity between CMSOP and PDD for compensation and payment number. The amount received was 1.4% higher in CMSOP than in PDD. The articles where the authors had received the greatest compensation were in neurology, oncology, and endocrinology. Two authors reporting “Nothing to disclose” received appreciable and potentially relevant compensation. CMSOP and PDD produced almost identical results. CoIs were common among authors but self-reporting may be an inadequate reporting mechanism. Recommendations are offered for improving the CoI transparency of pharmaceutical-author interactions in point-of-care electronic resources. (shrink)

Online medical reference websites are utilized by health care providers to enhance their education and decision making. However, these resources may not adequately reveal pharmaceutical-author interactions and their potential conflicts of interest. This investigation: evaluates the correspondence of two well-utilized CoI databases: the Centers for Medicare and Medicaid Services Open Payments and ProPublica’s Dollars for Docs and quantifies CoIs among authors of a publicly available point of care clinical support website which is used to inform evidence-based medicine decisions. Two data (...) sources were used: the hundred most common drugs and the top fifty causes of death. These topics were entered into a freely available database. The authors were then input into CMSOP and PDD and compensation and number of payments were determined for 2013–2015. The subset of highly compensated authors that also reported “Nothing to disclose” were further examined. There was a high degree of similarity between CMSOP and PDD for compensation and payment number. The amount received was 1.4% higher in CMSOP than in PDD. The articles where the authors had received the greatest compensation were in neurology, oncology, and endocrinology. Two authors reporting “Nothing to disclose” received appreciable and potentially relevant compensation. CMSOP and PDD produced almost identical results. CoIs were common among authors but self-reporting may be an inadequate reporting mechanism. Recommendations are offered for improving the CoI transparency of pharmaceutical-author interactions in point-of-care electronic resources. (shrink)

In Object and Property, Arda Denkel tries to base metaphysics on perceivable objects—or, rather, to articulate an ontology saying what such particular objects really are. Basically, the world consists of Aristotelian substances, but, for Denkel, substances turn out to be bundles, or “compresences,” of properties, and properties themselves are asserted to be particulars. In the end, everything and everything’s “analytic constituents” are particular: objects are bundles of property occurrences having some necessary unity; pieces of matter are bundles of property occurrences (...) which lack the unity of objects; and, finally, properties are particulars. Denkel’s aim, at least in part, is to avoid any temptation to posit either “mysterious” prime matter or universals. (shrink)

Over the past two decades, Victor and Cullen’s (Adm Sci Q 33:101–125, 1988 ) typology of ethical climates has been employed by many academics in research on issues of ethical climates. However, little is known about how managerial practices such as communication and empowerment influence ethical climates, especially from a functional perspective. The current study used a survey of employees from Taiwan’s top 100 patent-owning companies to examine how communication and empowerment affect organizational ethical climates. The results confirm the relationship (...) between these two managerial practices and organizational ethical climates. We discuss our results and their implications for both future academic research and practice. (shrink)

Mitigating response distortion in answers to sensitive questions is an important issue for business ethics researchers. Sensitive questions may be asked in surveys related to business ethics, and respondents may intend to avoid exposing sensitive aspects of their character by answering such questions dishonestly, resulting in response distortion. Previous studies have provided evidence that a surveying procedure called the randomized response technique is useful for mitigating such distortion. However, previous studies have mainly applied the RRT to individual dichotomous questions in (...) face-to-face survey settings. In this study, we focus on behavioral research examining the relationships between latent variables, which are unobserved variables measured by multiple items on Likert or bipolar scales. To demonstrate how the RRT can be applied to obtain valid answers from respondents answering a self-administered online questionnaire with Likert and bipolar scales, we build a behavioral model to study the effect of punishment severity on employees’ attitudes toward misuse of information systems resources in the workplace, which in turn influence misuse behavior. The survey findings meet our expectations. The respondents are generally more willing to disclose sensitive data about their attitudes and actual behavior related to misuse when the RRT is implemented. The RRT’s implications for causal modeling and the advantages and challenges of its use in online environments are also discussed. (shrink)

_The purpose_ of this study is the reflection on ways of philosophical legitimation for the "Self-made-man" idea in the worldview of the Renaissance and Reformation. _Theoretical basis._ Historical, comparative, and hermeneutic methods became the basis for this. The study is based on the works of Nicholas of Cusa, G. Pico della Mirandola, N. Machiavelli, M. Montaigne, E. Roterodamus, M. Luther, J. Calvin together with modern researchers of this period. _Originality._ The analysis allows us to come to the conclusion that casts (...) doubt on the still widespread belief according to which the emergence of the "Self-made-man" idea is localized by the process of forming the American cultural code and the ideological heritage of Benjamin Franklin. It is highlighted that the formation of this idea is the result of a long process that originated in the ancient world and gains a special impetus in the Renaissance and Reformation. Precisely in the cultural context of the latter, the ancient intention to recognize the individual’s right to self-determination and self-government, which in the depths of Christian theology acquires only a potentially universal character, becomes not only acceptable but also, in the context of Protestantism worldview, the only admissible, in fact, individual’s obligatory life guidelines. _Conclusions._ Humanistic and reformation thoughts quite naturally led to further ideological legitimation of the person’s idea of who is creating oneself. This legitimation was during the complex interaction of numerous factors of culture in the Late Middle Ages, as well as ideas and intentions inherited from Antiquity. Key among them was the gradual formation of a new social order, in essence, indifferent to paternalistic rudiments, together with the ethics of Protestantism corresponding to it. The latter does not only legalize but, de facto, sacralizes the individual’s reorientation from hopes for the synergy of God’s grace and own free will in personal salvation, toward the self-reliance and personal efforts, awareness of personal responsibility for the own fate as key principles of the "Self-made-man" concept. (shrink)

Purpose. The research is based on the comprehension of the anthropological tendencies of the metamodernism, which presupposes the consistent solution of the following tasks: a) explication of the content of post-postmodernism in modern philosophical literature; b) identification of the ideological basis of metamodernism anthropology; c) characteristics of the problem field of metamodernism anthropology and the state of man in the modern era. Theoretical basis. Anthropology of the metamodernism for the first time defines socio-cultural context through the hesitative state between the (...) values of modernism and their rejection by the postmodernism, which makes it possible to formulate the peculiarity of the time as a desire to reconstruct a Holistic Man, impartial to the dominant worldview attitudes of a social nature. Anthropology of the metamodernism is presented as the individualization of the socio-cultural space in the form of human self-reconstruction at all anthropological levels. An era without an unambiguously expressed moral guideline is based on the ethics of all-acceptance, the only justification of which is the existence of a universal right to beingness. Digitalization as a process of digital transformation of society creates conditions for the value realization of the free choice of metamodernism man, through which a Holistic Man is accomplished. Originality. It is substantiated that metamodernism as a descriptive position of the modern cultural dominant of the digitalized era is characterized by a state of hesitation between the values of modernism and postmodernism. The anthropology of the metamodernism manifests itself in the form of the reconstruction of the holistic man and the self-reconstruction of the inner man. The peculiarities of the human metamodernism are recognized as the mutual complete determinability of the individual and the mass. Conclusions. Metamodernism is the formulation of the problem of a man in a new perspective: what to be and how to survive between the extremes of semantic poles, without losing dignity and unique intrinsic value. Proceeding from this, the fate of a metamodernism man is determined in pursuit of the endlessly receding horizons of the anthropology of incompleteness, which is carried out through post-irony, naive sincerity, optimistic openness to the world. (shrink)

Background Although medical ethicists and educators emphasise patient-centred decision-making, previous studies suggest that patients often prefer their doctors to make the clinical decisions. Objective To examine the associations between a preference for physician-directed decision-making and patient health status and sociodemographic characteristics. Methods Sociodemographic and clinical information from all consenting general internal medicine patients at the University of Chicago Medical Center were examined. The primary objectives were to (1) assess the extent to which patients prefer an active role in clinical decision-making, (...) and (2) determine whether religious service attendance, the importance of religion, self-rated spirituality, Charlson Comorbidity Index, self-reported health, Vulnerable Elder Score and several demographic characteristics were associated with these preferences. Results Data were collected from 8308 of 11 620 possible participants. Ninety-seven per cent of respondents wanted doctors to offer them choices and to consider their opinions. However, two out of three (67%) preferred to leave medical decisions to the doctor. In multiple regression analyses, preferring to leave decisions to the doctor was associated with older age (per year, OR=1.019, 95% CI 1.003 to 1.036) and frequently attending religious services (OR=1.5, 95% CI 1.1 to 2.1, compared with never), and it was inversely associated with female sex (OR=0.6, 95% CI 0.5 to 0.8), university education (OR=0.6, 95% CI 0.4 to 0.9, compared with no high school diploma) and poor health (OR=0.6, 95% CI 0.3 to 0.9). Conclusions Almost all patients want doctors to offer them choices and to consider their opinions, but most prefer to leave medical decisions to the doctor. Patients who are male, less educated, more religious and healthier are more likely to want to leave decisions to their doctors, but effects are small. (shrink)

This book presents Yi Hwang —better known by his pen name, Toegye—Korea’s most eminent Confucian philosopher. It is a pioneering study of Toegye’s moral and religious thought that discusses his holistic ideas and experiences as a scholar, thinker, and spiritual practitioner. This study includes Toegye’s major biographies and letters as well as his famous Jaseongnok and Seonghak sipdo. Edward Chung explains key concepts, original quotations, annotated notes, and thought-provoking comments to bring this monumental thinker and his work to life. (...) Chung also considers comparative and interreligious perspectives and their contemporary relevance. By offering groundbreaking insights into Neo-Confucianism, this book sheds fresh light on the breadth and depth of Toegye’s ethics and spirituality, and is an important source for scholars and students in Korean and Confucian studies and comparative philosophy and religion. (shrink)

Mitigating response distortion in answers to sensitive questions is an important issue for business ethics researchers. Sensitive questions may be asked in surveys related to business ethics, and respondents may intend to avoid exposing sensitive aspects of their character by answering such questions dishonestly, resulting in response distortion. Previous studies have provided evidence that a surveying procedure called the randomized response technique is useful for mitigating such distortion. However, previous studies have mainly applied the RRT to individual dichotomous questions in (...) face-to-face survey settings. In this study, we focus on behavioral research examining the relationships between latent variables, which are unobserved variables measured by multiple items on Likert or bipolar scales. To demonstrate how the RRT can be applied to obtain valid answers from respondents answering a self-administered online questionnaire with Likert and bipolar scales, we build a behavioral model to study the effect of punishment severity on employees’ attitudes toward misuse of information systems resources in the workplace, which in turn influence misuse behavior. The survey findings meet our expectations. The respondents are generally more willing to disclose sensitive data about their attitudes and actual behavior related to misuse when the RRT is implemented. The RRT’s implications for causal modeling and the advantages and challenges of its use in online environments are also discussed. (shrink)

_Purpose._ The main purpose of this research is to comprehend the philosophical principles in the spread and legitimation of the Self-made-man idea in the worldview transformations of the 17th century. _Theoretical basis._ Historical and comparative methods became fundamental ones for the research. The research is based on the creative heritage of R. Descartes, T. Hobbes, J. Locke, as well as the works of modern researchers. _Originality._ The analysis shows that the Self-made-man idea, which originated in the ancient world and gradually (...) spreads in the Christian Middle Ages, gained a powerful impetus in the philosophical and moral-legal metamorphoses of the 17th century. These metamorphoses theoretically substantiated and radically accelerated the transition from mystical to rational, from theocentric to the anthropocentric worldview, and, as a result, to the recognition of the intellectual autonomy of the individuals and the freedom of their own will, the emergence of the construct of natural human rights, the requirements of religious tolerance and freedom of conscience, ultimately, to the principle of reliance on one’s own strength and the individual’s personal responsibility for one’s own destiny. Exactly these ideas in interaction with the ideas of Puritanism became the theoretical basis for the formation of B. Franklin’s views and the corresponding cultural code. _Conclusions._ The philosophy of the 17th century, having laid the principles of a new – subject-centric – metaphysics, as well as the philosophical and legal foundations of liberal ideology, provided philosophical and moral-legal legitimation to the sporadic attempts of man to break out of the triple circle of fatalism, paternalism, and conformity to a rationally founded and the ever-growing orientation of the individual towards active self-determination and self-realization, self-reliance and personal responsibility for their own destiny as key principles of the Self-made-man concept. (shrink)

In this paper, we characterize the possible cofinalities of the least $\lambda $ -strongly compact cardinal. We show that, on the one hand, for any regular cardinal, $\delta $, that carries a $\lambda $ -complete uniform ultrafilter, it is consistent, relative to the existence of a supercompact cardinal above $\delta $, that the least $\lambda $ -strongly compact cardinal has cofinality $\delta $. On the other hand, provably the cofinality of the least $\lambda $ -strongly compact cardinal always carries a (...) $\lambda $ -complete uniform ultrafilter. (shrink)