This paper examines the associations among social desirability response bias, cultural constructs and gender. The study includes the responses of 1537 students from 12 countries including Australia, Canada, China, Colombia, Ecuador, Hong Kong, Ireland, Japan, Nepal, South Africa, Spain, and the United States. The results of the analysis indicate that, on average, social desirability response bias decreases (increases) as a country’s Individualism (Uncertainty Avoidance) increases. The analysis also indicates that women scored significantly higher on Paulhus’ Image Management Subscale on an (...) overall basis and for seven of the 12 country comparisons. This research serves as a caution when considering the research findings of prior international survey-based ethics research that do not include a direct measure of social desirability response bias. For example, the finding that women score higher on Paulhus’ measure of social desirability response bias calls into question prior research that does not control for social desirability response bias indicating women are more ethically sensitive than men. (shrink)

This paper examines the associations among social desirability response bias, cultural constructs and gender. The study includes the responses of 1537 students from 12 countries including Australia, Canada, China, Colombia, Ecuador, Hong Kong, Ireland, Japan, Nepal, South Africa, Spain, and the United States. The results of the analysis indicate that, on average, social desirability response bias decreases as a country's Individualism increases. The analysis also indicates that women scored significantly higher on Paulhus' Image Management Subscale on an overall basis and (...) for seven of the 12 country comparisons. This research serves as a caution when considering the research findings of prior international survey-based ethics research that do not include a direct measure of social desirability response bias. For example, the finding that women score higher on Paulhus' measure of social desirability response bias calls into question prior research that does not control for social desirability response bias indicating women are more ethically sensitive than men. (shrink)

The purpose of this research is to extend prior research testing the premise that small deviations from ethical behavior lead to even larger deviations from ethical behavior. This study examines the association between a person’s willingness to bribe a police officer to avoid being issued a speeding ticket with their views on inappropriate behavior of corporate executives. Our sample of 528 participants comes from Colombia (90), Ecuador (70), South Africa (131) and the United States (237). As part of our data (...) gathering, we controlled for social desirability response bias in the responses of the students who participated in our study. Our data indicate significant differences between the views of the students from Colombia, Ecuador, and South Africa when compared to the views of the students from the United States. The analysis indicates that, for all four dilemmas, the most significant variable was the belief about how ethical it was to pay a bribe to avoid a traffic ticket. In addition, in three of our four dilemmas, Paulhus’ Impression Management Subscale, which measures social desirability response bias, was the second most significant variable. Finally, in three of the four dilemmas, the students from Colombia, Ecuador and South Africa thought the actions described in the dilemmas were less ethical than the students from the United States. (shrink)

This study examines the methods students use to cheat on class examinations and suggests ways of deterring using an international sample from Australia, China, Ireland, and the United States. We also examine the level of cheating and reasons for cheating that prior research has highlighted as a method of demonstrating that our sample is equivalent to those in prior studies. Our results confirm the results of prior research that primarily employs students from the United States. The data indicate that actions (...) such as having multiple versions of the examination and scrambling the questions on these versions would deter cheating. In addition, given the increased level of cheating and students' increased perception of the social acceptability of cheating in college, the data provided by our international sample also suggest that some relatively simple precautions by instructors could dramatically reduce the level of cheating on in-class examinations. (shrink)

Recognizing the growing interdependence of the European Union and the importance of codes of conduct in companies’ operations, this research examines the effect of a country’s culture on the implementation of a code of conduct in a European context. We examine whether the perceptions of an activity’s ethicality relates to elements found in company codes of conduct vary by country or according to Hofstede’s (1980, Culture’s Consequences (Sage Publications, Beverly Hills, CA)) cultural constructs of: Uncertainty Avoidance, Masculinity/Femininity, Individualism, and Power (...) Distance. The 294 individuals, who participated in our study, were from 8 Western European countries. Their responses to our 13 scenarios indicate that differences in the perceptions of ethicality associate primarily with the participants’ country as opposed to their employer (i.e., accounting firm), employment level, or gender. The evidence also indicates that these country differences associate with Hofstede constructs of Individualism and Masculinity. (shrink)

This research is an extension of Walker Information’s (Business Ethics: Ethical Decision Making and Cases, pp. 235–255, 1999) study on employees’ job attitudes that was conducted exclusively in the United States. Walker Information found that the reputation of the organization, fairness at work, care, and concern for employees, trust in employees, and resources available at work were important factors in an employee’s decision to remain with his or her company. Our sample includes 713 students from seven countries: Canada, Colombia, Ecuador, (...) Hong Kong, Ireland, South Africa, and the United States. When analyzing the entire sample, our data indicate that both social desirability response bias and gender were significant; however, this was not the case when the data are analyzed by country. On an individual country basis, our data suggest that the generally accepted premise that women are more ethically conscious than men was only true for the samples from the United States and Canada. The data also indicate that, while social desirability response bias was significant for the four factors suggesting ethical components for the sample from the United States, this finding was not universal. (shrink)

This study examined whether having attended a public, private or religious affiliated grade and/or high school influenced a college student’s ethical decision making process. We also examined whether having taken an ethics course in college influences a student’s ethical decision making process. Our sample included 508 accounting students (237 men and 271 women) from Albania, Ecuador, Ireland and the United States. Our analyses indicated no differences in ethical decision making that associated with either grade-or-high-school education. While our data showed no (...) difference in the reported attitudes between students from Ecuador and the United States after controlling for social desirability response bias, we found significant differences between the attitudes students from the United States and students from both Albania and Ireland. While gender was also significant for six of our seven scenarios, social desirability response bias was significant in all of our scenarios. (shrink)

This study compares the level of ethics research published in 25 business-ethics journals and the Top-40 journals for the accounting, finance, and marketing disciplines. This research documents an increasing level of ethics research in the accounting and marketing disciplines starting in 1992. While the level of finance doctorates reported by the Association to Advance Collegiate Schools of Business (AACSB) has increased at a higher rate (40.4%) than accounting (18.4%) and marketing (32.2%) since 1995, this increase has not been reflected in (...) the level of ethics scholarship in finance. The level of ethics scholarship in finance remained relatively constant between 1987 and 2005 at an average of seven coauthor-adjusted articles per year. However, both the accounting and marketing disciplines now regularly publish approximately 50 coauthor-adjusted articles each year. (shrink)

This research examines whether having a readily available code of ethics on a corporation's website associates with either their auditor or stock exchange listing. As such, it is the first research that studies the association among readily available codes of ethics, client auditor and stock exchange listing on a longitudinal basis. In our data gathering, we went to the website of each corporation and searched for a readily available disclosure of its code of ethics at the beginning of April 2006 (...) through April 2009 – third-through-sixth anniversaries of the Sarbanes–Oxley Act. Our data indicate that the average readily available rate of codes of ethics for Ernst and Young 's clients was significantly lower than the average readily available rate for the clients of Deloitte and Touche in 2006 and 2007 and PricewaterhouseCoopers in 2007. However, our data indicate no differences among the Big Four firms in 2008 and 2009. Our data indicate that the average readily available rates for the clients listed on the New York Stock Exchange were significantly higher than for clients that were not listed on the NYSE for all four observation points. (shrink)

This research examines whether having a readily available code of ethics on a corporation's website associates with either their auditor or stock exchange listing. As such, it is the first research that studies the association among readily available codes of ethics, client auditor and stock exchange listing on a longitudinal basis. In our data gathering, we went to the website of each corporation and searched for a readily available disclosure of its code of ethics at the beginning of April 2006 (...) through April 2009 – third‐through‐sixth anniversaries of the Sarbanes–Oxley Act. Our data indicate that the average readily available rate of codes of ethics for Ernst and Young's clients was significantly lower than the average readily available rate for the clients of Deloitte and Touche in 2006 and 2007 and PricewaterhouseCoopers in 2007. However, our data indicate no differences among the Big Four firms in 2008 and 2009. Our data indicate that the average readily available rates for the clients listed on the New York Stock Exchange (NYSE) were significantly higher than for clients that were not listed on the NYSE for all four observation points (2006–2009). (shrink)

The extant literature acknowledges social desirability response bias (SDRB) is a pervasive issue for research that uses survey data and proposes several approaches to mitigating the issue, including: self-administered questionnaires, indirect questioning, and direct measurement. The objective of this study is to provide empirical evidence related to the importance of controlling for SDRB and the efficacy of these approaches. Using a primary sample of 365 business majors, we find the most common methodologies used to control for SDRB, self-administered questionnaires and (...) indirect questions, are insufficient. A direct measure of SDRB remains significant when these approaches are used, and the exclusion of this measure affects the significance of other variables. Less than 5% of accounting-and-ethics research using survey data includes a direct control for SDRB. Our study provides empirical evidence on a methodological issue addressed in few existing studies. (shrink)

While most ethics studies use student samples, the participants in our research were 306 business professionals from Afghanistan, Germany, Philippines and the United States. Our sample included 168 male business professionals and 138 female business professionals. Our research examined whether factors such as taking a college ethics course, gender, or being from a specific country significantly associate to being sensitive to ethical dilemmas. Our data indicate that individuals who had taken an ethics course in college were more sensitive to two (...) of our four ethical dilemmas. Our analyses indicate that business professionals from Afghanistan and Germany were consistently less sensitive to unethical activities than were the business professionals the United States. Gender was significant in only two of the four scenarios we examined; male business professionals were more likely to agree with the unethical act for these scenarios. Individuals who were more prone to responding in a socially desirable manner reported a lower likelihood of supporting unethical actions. Our research raises questions about the difference between being required to take an ethics course versus taking an elective ethics course. Finally, our research indicates that female professionals are more sensitive to minor ethical deviations than male professionals; an alternate explanation is that male professionals were more willing to accept minor ethical deviations. (shrink)

The article argues for a stand-alone ethics course in accounting and details the shortfalls and questionable approach of “teaching ethics across the curriculum”, especially for those preparing for professional careers in accounting. The need for a prerequisite course in the philosophy of ethics and moral reasoning is also addressed. A proposed semester listing of course topics for an accounting ethics course is presented, with supporting reasoning for their inclusion, and a detailed semester course syllabus is provided for consideration.

The article argues for a stand-alone ethics course in accounting and details the shortfalls and questionable approach of “teaching ethics across the curriculum”, especially for those preparing for professional careers in accounting. The need for a prerequisite course in the philosophy of ethics and moral reasoning is also addressed. A proposed semester listing of course topics for an accounting ethics course is presented, with supporting reasoning for their inclusion, and a detailed semester course syllabus is provided for consideration.

This research examines the association between attitudes on cheating and cognitive moral development. In this research, we use Rest's (1979a) Defining Issues Test, the Attitudes on Honesty Scale (Authors) and Academic Integrity Index (Authors); the last two are adaptations of the DIT. A total of 220 students from three universities participated in the study (66 psychology majors and 154 business majors). The data indicate that 66.4 percent of the students reported that they cheated in high school, college, or both high (...) school and college. Psychology majors scored higher than business majors on both the Defining Issues Test (Rest, 1979a) and the Attitudes on Honesty Scale (AHS, Authors). Using factor analysis, we found significant associations between students' ratings of the importance considerations present in the three cheating scenarios and their estimates of whether cheating would occur (i.e., the Academic Integrity Index). Finally, using logistic regression, we found that the scores on the Attitudes on Honesty Scale and Academic Integrity Index associate with the self-reported cheating behavior of college students. (shrink)

In this research, we review the current level of ethics education prior to college and the emphasis of the Association to Advance Collegiate Schools of Business (AACSB) on business ethics education in college using an ‘across the curriculum’ approach. We suggest that business schools and accounting practitioners can forge a more meaningful partnership than what currently exists through the traditional business advisory council prevalent at most schools of business. Ethical conduct is inherent in the practice of public accounting and a (...) hallmark of the accounting profession. Accounting practitioners can play a significant and positive role in helping business schools to reexamine their obligations to society and their students by actively engaging in the exchange of views by academics on the necessity for ethics education as well as those of professional accounting bodies.1. (shrink)

This research examines the association between attitudes on cheating and cognitive moral development. In this research, we use Rest's (1979a) Defining Issues Test, the Attitudes on Honesty Scale (Authors) and Academic Integrity Index (Authors); the last two are adaptations of the DIT. A total of 220 students from three universities participated in the study (66 psychology majors and 154 business majors). The data indicate that 66.4 percent of the students reported that they cheated in high school, college, or both high (...) school and college. Psychology majors scored higher than business majors on both the Defining Issues Test (Rest, 1979a) and the Attitudes on Honesty Scale (AHS, Authors). Using factor analysis, we found significant associations between students' ratings of the importance considerations present in the three cheating scenarios and their estimates of whether cheating would occur (i.e., the Academic Integrity Index). Finally, using logistic regression, we found that the scores on the Attitudes on Honesty Scale and Academic Integrity Index associate with the self-reported cheating behavior of college students. (shrink)

In this paper we present a logical system able to compute the semantics of both declarative and interrogative sentences. Our proposed analysis takes place at both the sentential and at the discourse level. We use syntactic inference on the sentential level for declarative sentences, while the discourse level comes into play for our treatment of questions. Our formalization uses a type logic sensitive to both the syntactic and semantic properties of natural language. We will show how an account of the (...) linguistic data follows naturally from the logical relations inherent in the type logic. (shrink)

Ame Naess, John Rodman, George Sessions, and others, designated herein as ecosophers, propose an egalitarian anti-anthropocentric biocentrism as a basis for a new environmental ethic. I outline their “hands-off-nature” position and show it to be based on setting man apart. The ecosophic position is thus neither egalitarian nor fully biocentric. A fully egalitarian biocentric ethic would place no more restrictions on the behavior of human beings than on the behavior of any other animals. Uncontrolled human behavior might lead to the (...) destruction ofthe environment and thus to the extinction of human beings. I thus conclude that human interest in survival is the best ground on which to argue for an ecological balance which is good both for human beings and for the whole biological community. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:The Breakdown of C i M phy " artes an eta sacs RICHARD A. WATSON WITHIN CARTESIANISMthere arose many problems deriving from conflicts between Cartesian principles. Inadequate attempts to solve these problems were crucial reasons for the breakdown of Cartesian metaphysics in the late seventeenth and early eighteenth centuries. The major difficulties derived from the acceptance of a dualism of substances seated in a system which included epistemological (...) and causal likeness principles plus an ontological framework in which the categories of substance and modification were exhaustive. The major solutions involved either denying the likeness principles or altering the ontological framework. The first led to unintelligibility ; the second, culminating in Hume, opened the way to non-Cartesian metaphysics. The first section of this study contains a characterization of late seventeenth -century Cartesian metaphysics. The second is an exposition of Foucher 's four major criticisms of this system. In the third section, monistic solutions suggested in Descartes and by Spinoza, Foucher, Leibniz, and Locke are considered; in the fourth, the dualistic solutions of the orthodox Cartesians Rohault, R~gis, Desgabets, La Forge, Le Grand, and Arnauld; and in the fifth, the occasionalist solution of Malebranche. The sixth section is an analysis of these orthodox and occasionalist solutions, showing how each ultimately fails because of dependence upon the ontology of substance and modification. The seventh section is a consideration of Berkeley and Hume in the Cartesian context. A consideration of their systems as offering solutions to Cartesian problems illuminates in new light both the systems and the problems. In broad terms, this study moves from a consideration of problems arising from an ontology of two substances, to a consideration of problems arising from the ontological pattern of substance and modification. The Cartesians were concerned with relationships between two substances, but they saw no difficulties connected with the relationship between a substance and its modifications (or properties). Berkeley's treatment (deriving from Male- [177] 178 HISTORY OF PHILOSOPHY branche) of the relationships between mind and idea, and between mind and notion, is illuminated by a consideration of the extent to which he took these relationships for granted in the Cartesian way, and of the extent to which he saw difficulties in the relationship between substance and modification. The Berkeleian solution to Cartesian problems, like that of Malebranche before him, was not successful; Malebranche belittled, and Berkeley denied the dualism of substances, but neither philosopher could break entirely with the ontological pattern of substance and modification. The final breakdown of Cartesian metaphysics came with Hume, who, in providing the culmination of a most important trend in modern philosophy, opened the way to new metaphysics and became the father of contemporary philosophy. I A model late seventeenth-century Cartesian metaphysical system. The last grand expositor of the Cartesian philosophy was Antoine Le Grand who in 1694 published An Entire Body of Philosophy. The characterization of the late seventeenth-century Cartesian system given below follows Le Grand's exposition more closely than others, but it also incorporates elements from those of Rohault, R6gis, Desgabets, La Forge, Malebranche, and Arnauld.1 None of these philosophers professed a system of exactly the sort this characterization pictures, nor is it implied here that they do. The guide and rationale for drawing from them such a model Cartesianism is the polemical writing of Simon Foucher. Foucher's series of attacks upon Cartesianism (of which the second is his criticism of Malebranche of 1675, Critique de la Rdcherche de la veritd) give clearly the most important objections against Cartesian metaphysics.2The system outlined below, while more com1Le Grand, Antoine, An Entire Body of Philosophy According to the Principles of the Famous Renate des Cartes (London, 1694); Rohault, Jacques, Traitd de physique (Paris, 1671); R6gis, Pierre-Sylvain, Syst~me de philosophie, contenant la logique, la mdtaphysique, la physique et la morale (Lyon, 1690); Desgabets, Robert, Critique de la Critique de la Recherche de la veritd, oCt l'on decouvre le chemin qui conduit aux connoissances solides. Pour servir de rdsponse gtla Lettre d'un academicien (Paris, 1675); La Forge, Louis de, Traitd de l'dme humaine, de ses facultds et fonctions et de son union avec le corps, d'apr~s les principes de... (shrink)

Ame Naess, John Rodman, George Sessions, and others, designated herein as ecosophers, propose an egalitarian anti-anthropocentric biocentrism as a basis for a new environmental ethic. I outline their “hands-off-nature” position and show it to be based on setting man apart. The ecosophic position is thus neither egalitarian nor fully biocentric. A fully egalitarian biocentric ethic would place no more restrictions on the behavior of human beings than on the behavior of any other animals. Uncontrolled human behavior might lead to the (...) destruction ofthe environment and thus to the extinction of human beings. I thus conclude that human interest in survival is the best ground on which to argue for an ecological balance which is good both for human beings and for the whole biological community. (shrink)

Rene Descartes is the philosophical architect of our modern world.

A reciprocity framework is presented as an analysis of morality, and to explain and justify the attribution of moral rights and duties. To say an entity has rights makes sense only if that entity can fulfill reciprocal duties, i.e., can act as a moral agent. To be a moral agent an entity must (1) be self-conscious, (2) understand general principles, (3) have free will, (4) understand the given principles, (5) be physicallycapable of acting, and (6) intend to act according to (...) or against the given principles. This framework is foundational both to empirical and supernatural positions which distinguish a human milieu, which is moral, from a nonhuman milieu, which is not. It also provides a basis for evaluating four standard arguments for the rights ofnonhuman animals and nature-the ecological, the prudential, the sentimental, and the contractual. If reciprocity is taken as being central to the general concepts of rights and duties, then few animals, and no natural objects or natural systems, have rights and duties in an intrinsic or primary sense, although they may be assigned them in an extrinsic or secondary sense as a convenience in connection with human interests. Nevertheless, there are some animals besides humans - e.g., especially chimpanzees, gorillas, dolphins, and dogs - which, in accordance with good behavioral evidence, are moral entities, and sometimes moral agents. On the grounds of reciprocity, they merit, at aminimum, intrinsic or primary rights to life and to relief from unnecessary suffering. (shrink)

A dozen papers by internationally known scholars explore questions largely unthinkable without Richard Watson's classic Downfall of Cartesianism: Descartes in Holland, Descartes and Simon Foucher, and issues raised by Descartes for philosophy of mind, philosophy of science, translation and toleration.

Combines historical research and philosophical analysis to cast light on why and how Cartesianism failed as a complete metaphysical system. Far more radical in its conclusions than his 1966 study The Downfall of Cartesianism, Watson argues that Descartes's ontology is incoherent and vacuous, his epistemology deceptive, and his theology unorthodox--indeed, that Descartes knows nothing.

... and Normative Epistemology The Distinction Between Metaepistemology and Normative Epistemology Although this terminology is relatively new, ...

Richard A. Watson - What is the History of Philosophy and Why is it Important? - Journal of the History of Philosophy 40:4 Journal of the History of Philosophy 40.4 525-528 Notes and Discussions What is the History of Philosophy and Why is it Important? The advent of the fortieth anniversary of the founding of the Journal of the History of Philosophy set me to thinking again about these old disputed questions. It seems obvious that what is unique to (...) the history of philosophy is that it is history. It is specifically history of philosophical positions, principles, and arguments with no restrictions concerning who held them where or when, or what they are. The history of philosophy as history, then, is a discipline in which the philosophical positions, principles, and arguments of philosophers are presented, analyzed, and explained in the historical contexts of their times. One way to proceed is to ask and answer questions such as the following: Given our best understanding of the intellectual milieu and vernacular of the times, what did the philosopher say? Given ditto, what did the philosopher mean to say? Did he say what he meant to say? Did he support his position adequately or inadequately? What might or could the philosopher have said in the context of his times, either to improve or alter his position, or to avoid errors? How did the philosopher's contemporaries respond? Who had the better arguments? What developed philosophically out of.. (shrink)

The country's leading libertarian scholar sets forth the essential principles for a legal system that best balances individual liberty versus the common good.

In this engrossing double volume, the work and thought of Nicolas Malebranche is examined through the eyes of Simon Foucher and Dortous de Mairan. Part 1 consists of Richard A. Watson’s translation of the first published critique, by Simon Foucher, of Malebranche’s main philosophical work, _Of the Search for the Truth. _In the second part, Marjorie Grene presents a meticulous translation of the long correspondence between Malebranche and Jean-Jacques Dortous de Mairan that ended shortly before Malebranche’s death. Both Watson (...) and Grene provide insightful introductions to their translations. The influence of the works of Malebranche has been extensive, as has the influence of the lesser works of his first critic, Simon Foucher. Although Foucher was a minor philosopher of the seventeenth century, he provided arguments that led to a crucial turning point in modern philosophy. Listened to with care and treated with respect by Leibniz, Foucher’s arguments were utilized by Bayle, Berkeley, and Hume toward the destruction not only of Cartesian metaphysics but of substance philosophy as well. In this translation of Foucher’s work, it is now possible for readers of Malebranche’s _Of the Search for the Truth _to evaluate the immediate response of a young philosopher about town to one of the most important philosophical works of his day. The correspondence between Jean-Jacques Dortous de Mairan, an obscure provincial, and Nicolas Malebranche has usually been viewed as a small addendum to the works of Malebranche. Marjorie Grene, however, in her translation of this correspondence, considers it not only a contribution to the Malebranchian corpus but also an example of a reaction to Spinoza. Born at Béziers in the south of France in 1678, Mairan went to Paris in 1698, where he studied mathematics with Malebranche. Their correspondence began four years later when Mairan returned to Béziers to accept a position with the local bishop. In his letters to Malebranche, Mairan reveals himself to be one of no more than a handful of known readers of Spinoza who, in the early eighteenth century, admitted fascination with Spinoza’s presentation of his thoroughly unorthodox God and his equally unorthodox nature. (shrink)

On liberty, by J. S. Mill.--Morals and the criminal law, by P. Devlin.--Immorality and treason, by H. L. A. Hart.--Lord Devlin and the enforcement of morals, by R. Dworkin.--Sins and crimes, by A. R. Louch.--Morals offenses and the model penal code, L. B. Schwartz.--Paternalism, by G. Dworkin.--Four cases involving the enforcement of morality: Shaw v. Director of Public Prosecutions; People v. Cohen; Repouille v. United States; Commonwealth v. Donoghue.--Bibliography (p. 149).