Accounting educators are being called on to provide a greater emphasis on ethics education. This paper examines three important issues concerning ethics education in accounting. First, the question of whether ethics can indeed be taught is examined. Next, several innovative approaches are presented which have been used by accounting educators to integrate ethics into the classroom. Finally, results of a survey of students concerning their perspectives of ethical issues in accounting education, the accounting profession, and society at large are presented (...) and discussed. Survey results reveal that students consider a lack of ethics damaging to the accounting profession and society. Results also indicate that accounting students are seeking ethical and moral direction. (shrink)

The prospect of using cell-based interventions to treat neurological conditions raises several important ethical and policy questions. In this target article, we focus on issues related to the unique constellation of traits that characterize CBIs targeted at the central nervous system. In particular, there is at least a theoretical prospect that these cells will alter the recipients' cognition, mood, and behavior—brain functions that are central to our concept of the self. The potential for such changes, although perhaps remote, is cause (...) for concern and careful ethical analysis. Both to enable better informed consent in the future and as an end in itself, we argue that early human trials of CBIs for neurological conditions must monitor subjects for changes in cognition, mood, and behavior; further, we recommend concrete steps for that monitoring. Such steps will help better characterize the potential risks and benefits of CBIs as they are tested and potentially used for treatment. (shrink)

Two complementary bodies of literature either claim explicitly or imply that human cruelty is rooted in asymmetrical relationships. The first describes and analyzes various forms of domination and acquiescence, including colonialism, racism, imperialism, sexism, and interpersonal power dynamics, among others. The second attempts to describe what would constitute the antidote, namely symmetrical relationships of mutuality and equality. Both of these literatures counsel abandoning asymmetrical relationships in favor of the symmetrical. To the contrary, this paper argues that it is only in (...) the context of asymmetrical relationships that humans can learn the basics of equality and mutual regard that undergird democracy. More particularly, the moral use of asymmetrical relations would be to help the young acquire, inter alias, the kinds of self-awareness and self-understanding that would enable them to function as responsible parties in symmetrical relations. (shrink)

Existing conceptions of autonomy tend to fall to one of two criticisms: they either fail to capture our intuitive understanding that autonomy implies an ability to act congruently with the demands of justice and equality, or they are unclear as to whether particular actions must be good by some standard to be considered autonomous. In this article I propose a conception of autonomy that is clear on both these fronts, and I show how this description is useful for both clarifying (...) what educators must do to teach for autonomy, and for resolving currently problematic issues in the literature on autonomy. (shrink)