This study uses three audit-specific ethical dilemmas to assess the level of ethical reasoning between Chinese accounting students (as proxies for new entrants to the auditing profession) and experienced auditors. A sample of U.S. accounting students is used as a base for comparison. Consistent with expectations based on particularly salient aspects of Chinese national culture, we find the Chinese students’ levels of ethical reasoning to be significantly lower than those of their U.S. counterparts in the two cases that invoked these (...) cultural attributes. In contrast, the Chinese students’ level of ethical reasoning is slightly higher than that of the U.S. students in the third, control case. We further find that the Chinese auditors’ levels of ethical reasoning are even lower than those of the Chinese students in two cases, while not being significantly different in the third. Together, these findings suggest that cross-national differences in auditors’ ethical reasoning depend on the nature of the ethical dilemma and caution against wholesale inferences about ethical reasoning levels in China. (shrink)

In 1990, the Federal Trade Commission (FTC) issued a consent order to the American Institute of Certified Public Accountants (AICPA). The order decreed the AICPA to lessen its longstanding ethics code which had until then banned the receipts of commissions, referral fees and contingent fees. The FTC alleged that the AICPA banned receipt of the fees as an attempt to restrain trade (FTC, 1990).In the present study, we sought to determine if CPAs'' preference for bans on commissions, referral fees and (...) contingent fees is related to their moral reasoning whereby CPAs perceive the bans to serve as a means of resolving ethical issues. While determining this matter cannot prove whether the bans did or did not actually result in restrained trade, it can offer insight into the perceived ethical importance to CPAs of the overturned rules. Based on a random sample of AICPA members and using Rest''s Defining Issues Test (DIT) to measure moral reasoning, we did not find a CPA''s moral reasoning to be related to his/her preference for ethics rules which ban commissions, referral fees or contingent fees. However, our results did indicate that most CPAs prefer banning commissions, referral fees and contingent fees, with those CPAs holding a higher financial stake in public accounting, namely partners, favoring banning referral fees and contingent fees significantly less than CPAs with a lesser stake. Further, we noted a significant negative relationship between financial stake and moral reasoning. These results seem to suggest that self-interest among CPAs may influence their moral reasoning.Further study is needed to examine the relationship between self-interest of CPAs and their moral reasoning. If self-interest clouds moral judgments made by CPAs, capital markets are in danger. Rendering an independent audit opinion must exclude self-interest. (shrink)

I disagree with several of Chow's traditional descriptions and justifications of null hypothesis testing: (1) accepting the null hypothesis whenever p > .05; (2) random sampling from a population; (3) the frequentist interpretation of probability; (4) having the null hypothesis generate both a probability distribution and a complement of the desired conclusion; (5) assuming that researchers must fix their sample size before performing their study.

In public accounting, it is well documented that auditors’ focus on the financial/profitability aspects of their work creates ethical challenges that can compromise the auditors’ ability to uphold the public interest :C28–C36, 2008; Chow et al., in Res Prof Responsib Ethics Account 17:97–138, 2013; Fogarty and Rigsby, in J Account Org Change 6:300–329, 2010; Gendron, in Contemp Account Res 18:283–310, 2001; Account Org Soc 27:659–684, 2002; Lampe and Garcia, in Res Prof Responsib Ethics Account 17:1–45, 2013; Wyatt, in Account (...) Horiz 18:45–53, 2004; Zeff, Account Horizons 17:189–205, 2003a; Account Horizons 17:267–286, 2003b). Less well-studied are other accounting settings :549–563, 2013; Jones et al., in J Account Literature 22:45–103, 2003). In their paper, Fiolleau and Kaplan, 2016) address the void by providing insight into the impact of corporate reward structure on the ethical sensitivity of accountants practicing in industry and accounting students. Further, they contribute to the literature by measuring ethical sensitivity using a novel funnel questioning technique, which addresses methodological challenges associated with studying ethical sensitivity. In these comments, I discuss my perspective on Fiolleau and Kaplan’s, 2016) key contributions to the literature and provide suggestions for moving the research forward in the future. (shrink)

The frame problem was originally a problem for Artificial Intelligence, but philosophers have interpreted it as an epistemological problem for human cognition. As a result of this reinterpretation, however, specifying the frame problem has become a difficult task. To get a better idea of what the frame problem is, how it gives rise to more general problems of relevance, and how deep these problems run, I expound six guises of the frame problem. I then assess some proposed heuristic solutions to (...) the frame problem; I show that these proposals misunderstand, and fail to address, an important aspect of the frame problem. Finally, I argue that though human cognition does not solve the frame problem in its epistemological guise, human cognition avoids some of the epistemological worries. (shrink)

Things and Their Place in Theories Our talk of external things, our very notion of things, is just a conceptual apparatus that helps us to foresee and ...

Design research has been positioned as an important methodological contribution of the learning sciences. Despite the publication of a handbook on the subject, the practice of design research in education remains an eclectic collection of specific approaches implemented by different researchers and research groups. In this paper, I examine the learning sciences as a design science to identify its fundamental goals, methods, affiliations, and assumptions. I argue that inherent tensions arise when attempting to practice design research as an analytic science. (...) Drawing inspiration and insight from Chinese philosophy and the practice of Chinese medicine, I propose that the learning sciences may better attain its claims to science through greater reliance on inductive synthesis rather than linear causal analysis. In so doing, I reposition the endeavor of science making within the metaphysics of process philosophy instead of classical Western philosophy. I suggest that theory building will be strengthened empirically and pragmatically by more careful observation and systematic generalization of the stability patterns of design related phenomena. It also needs to be more situated in its orientation. (shrink)

This paper asks how the intensity of individual local eParticipation affects users’ perception of democratically valuable effects. Drawing on participatory and deliberative theory literature we extract four participatory effects- internal political efficacy, common good orientation, tolerance, and legitimacy. Furthermore, the paper examines which cognitive factors may moderate the relationship between intensity of participation and perception of participatory effects. Drawing on online survey data from 670 citizens engaged in public budgeting online consultations on the local level, the conducted path analysis shows (...) that intensity of participation seems to foster the perception of common good orientation and tolerance. The other perceptions of participatory effects were not influenced by participation intensity. Findings on moderating factors indicate that the beneficial effects of online participation were not distributed unequally among participants. In conclusion, the research presents evidence for an optimistic view on local eParticipation that is able to promote democratically valuable user experiences. (shrink)

Translation of western philosophical concept into Chinese is often considered to be challenging. This is attributed to both linguistic and cultural differences. This article discusses these challenges under four categories, namely terminology, semantic understanding and context, philosophical disputes, and language reconstruction and combination. For each category, one or two examples are presented to illustrate the challenges. How each of these challenges is resolved is also discussed so as to provide the readers with some guidelines if they encounter similar challenges in (...) their work. (shrink)

Purpose This paper aims to engage with the social issues emerging from the increasing reliance upon app-driven services, as they pertain to precarious labor and ethical standpoints in a digital era. Popular ride services such as Uber have been lauded for bringing much needed transportation services that are superior to expensive taxis or unpleasant or inaccessible public transit. Design/methodology/approach As a result of over three years of ongoing research and analysis, this paper is a comprehensive assessment of a number of (...) social issues facing the integration of practices both signified and enacted in an economy driven by apps such as Uber. While these companies are indeed profitable, questions remain as to just how much of a panacea these practices actually herald. Findings Findings indicate that privatization and a lack of labor regulation may present a significant savings to the user, but full cost economics suggest that the social and environmental costs require consideration. Research limitations/implications The recommendations here refer to the ethical considerations forwarded in this paper and serve to open up dialog to further discuss the persistent issues facing a precarious future. Practical implications In terms of practical implications, there is a point of tension between governmental/regulatory bodies, disruptive innovators and users. Social implications Stakeholders of all stripes are scrambling to keep up with the pace and problematics of digital innovations and an inclusive critical dialog on app-driven services has yet to become a priority. Originality/value The original value of this analytical framework from a social justice perspective stands to catalyze action on a number of pervasive social issues surrounding digital ethics and policy. (shrink)

The conception of saviour siblings using preimplantation genetic diagnosis coupled with human leukocyte antigen typing or HLA typing alone is controversial and receives a wide divergence of legal responses among countries around the world. The resulting child conceived through this procedure is dubbed a ‘saviour sibling’ as the child can potentially act as a compatible donor for an elder ailing sibling who needs a haematopoietic stem cell transplantation. At present, the acceptability of this procedure in Malaysia is ambiguous as there (...) is no specific statute governing assisted reproductive technology, and the guideline issued by the Malaysian Medical Council does not expressly address this issue. The ethical arguments relating to the conception of saviour siblings in the current literature are mainly thought to reflect a liberal viewpoint which is predominantly Western in nature. This paper seeks to explore the perception of selected key stakeholders on the acceptability of and ethical concerns related to this procedure in the Malaysian context. The findings indicate that stakeholders generally support the conception of saviour siblings and some of their concerns echo the Western viewpoint. Interestingly, many were highly anxious about its economic implication, which is rarely discussed in the current literature on saviour siblings. (shrink)

Many current theories of human rights are flawed in that they fail to recognise differences between fundamental human rights and others of lesser significance. If some rights are superior to others than it is possible to formulate a hierarchy of rights, and rules to resolve potential conflicts of rights. Only by self-examination can we determine what is personally significant in how we live meaningful and directed lives. This in turn aids in defining social values and determining the rights individuals should (...) reasonably expect to be provided by society. (shrink)

The recent emergence of generative AI software as viable tools for use in the cultural and creative industries has sparked debates about the potential for “creativity” to be automated and “augmented” by algorithmic machines. Such discussions, however, begin from an ontological position, attempting to define creativity by either falling prey to universalism (i.e. “creativity is X”) or reductionism (i.e. “only humans can be truly creative” or “human creativity will be fully replaced by creative machines”). Furthermore, such an approach evades addressing (...) the real and material impacts of AI on creative labour in these industries. This article thus offers more expansive methodological and conceptual approaches to the recent hype on generative AI. By combining (Csikszentmihalyi, The systems model of creativity, Springer, Dordrecht, 2014) systems view of creativity, in which we emphasise the shift from “what” to “where” is creativity, with (Lievrouw, Media technologies, The MIT Press, 2014) relational-materialist theory of “mediation”, we argue that the study of “creativity” in the context of generative AI must be attentive to the interactions between technologies, practices, and social arrangements. When exploring the relational space between these elements, three core concepts become pertinent: creative labour, automation, and distributed agency. Critiquing “creativity” through these conceptual lenses allows us to re-situate the use of generative AI within discourses of labour in post-industrial capitalism and brings us to a conceptualisation of creativity that privileges neither the human user nor machine algorithm but instead emphasises a relational and distributed form of agency. (shrink)

Drama pedagogy has evolved in recent years as one the most creative and adaptable tools for engaged learning in language teaching. This paper discusses the teaching of modern Chinese play selected to be a prescribed text in pre-university Chinese literature curriculum. The play in focus is Teahouse by the renowned Chinese writer, Lao She. The study aims to pilot qualitative research through concrete individual teaching, in order to perform a preliminary classification and analysis of how teaching methods of modern plays (...) are carried out. These include the use of the Theatre in Education and Drama in Education models to conduct the teaching of modern plays. The study purported that the use of Theatre in Education and Drama in Education are methods to trigger students’ interest in learning before lessons and to carry out warm-up activities and to evaluate lesson results. These methods also aid students to familiarize the core of the original texts and use meaningful, theatrical real scenarios for the teaching of language and literature. Keywords - Education, drama pedagogy, classroom pedagogy, qualitative design, Singapore. (shrink)

The advancement of human reproductive technology has made it possible for parents with a child affected by a haematological disorder to select and bring into being, a prospective child who can act as a matched stem cell donor. This can be done through the use of preimplantation genetic diagnosis (PGD) coupled with human leukocyte antigen (HLA) typing (PGD-HLA typing), or HLA tying as a standalone procedure, where a healthy embryo, which is an HLA match to the existing sick sibling, is (...) chosen for implantation. The creation of such a sibling (saviour sibling) is normally taken as a last resort when there is no related or unrelated matched donor. While the conception of a saviour sibling may serve as a reliable and realistic treatment option for the ailing child, it also poses new moral questions that challenge a religiously pluralistic society such as Malaysia. The use of PGD-HLA typing may be controversial as it involves creating a life to save a life, selection of compatible human embryos and destruction of the unselected embryos. At present, there is no legal framework regulating the conception of saviour siblings. The development of ethically sound and appropriate local laws and policies should consider the views of religious communities, especially when it involves a controversial subject such as the conception of saviour siblings. This article seeks to explore the perceptions of religious scholars and representatives of the major religions professed and practised in Malaysia, namely Islam, Buddhism, Christianity and Hinduism, through qualitative interviews. (shrink)

A survey of contemporary philosophical and scientific literatures reveals that different authors employ the term ‘heuristic’ in ways that deviate from, and are sometimes inconsistent with, one another. Given its widespread use in philosophy and cognitive science generally, it is striking that there appears to be little concern for a clear account of what phenomena heuristics pick out or refer to. In response, I consider several accounts of ‘heuristic’, and I draw a number of distinctions between different sorts of heuristics (...) in order to make sense of various research programmes. I then develop a working characterization of ‘heuristic’ which is shown to be coherent and robust enough to serve as a kind within philosophy and cognitive science broadly. My intent is not to pursue a unified account of ‘heuristic’, but to highlight some features of certain kinds of heuristics that are important for theorizing about cognition in order to proceed with a science of the mind/brain. 1 Why We Need an Appropriate Characterization of ‘Heuristic’2 Inadequate Definitions2.1 A positive attempt2.2 Heuristics versus guaranteed correct outcomes3 A Taxonomy of Heuristics3.1 Stimulus-driven versus heuristic3.2 Perceptual versus cognitive heuristics3.3 Computational versus cognitive heuristics3.4 Methodological versus inferential heuristics3.5 Summary of distinctions4 Characterizing Cognitive Heuristics4.1 Heuristics as rules of thumb4.2 Beyond rules of thumb: exploiting information5 Concluding Remarks. (shrink)

Mental or computer simulation of cause and effect of certain behaviors is a recognized approach to changing one’s attitude or triggering an action. Meanwhile, psychology research results suggest that frequency of simulation may affect the corresponding persuasiveness. This paper argues that with always-on sensing and data-driven visualization technologies, interactive tangible systems can be designed to simulate hypothetical outcomes of real-life behaviors in everyday contexts, which repeatedly stimulate users’ imagination of behavioral consequences and thereby behavioral intentions. To investigate the effect, a (...) working prototype of Incingarette, including a smart ashtray in connection with a digital picture frame, was built. When the ashtray is used for smoking, the digital picture is incrementally covered by virtual dust. Field trials involved participants in five daily smoking sessions. Post-session surveys show increasingly stronger perceived causality between smoking and the simulated outcomes, increasingly more vivid mental imagery of consequences, and increasingly intense intention to reduce smoking. Results suggest that repeatedly presenting simulated outcomes cognitively linked to real-life behaviors can increase behavioral intentions. (shrink)

In this article, we contribute to sociological literatures on morality, professional and institutional contexts, and morally stigmatized ‘dirty work’ by emphasizing and exploring how they mutually inform one another in lawyers’ work activities. Drawing on interview data with 58 practitioners in the commercial legal industry in Singapore, we analyze how they experience professional and institutional constraints on the expressions of morality in their work. Our findings illustrate how a dominant managerial and economic focus maintains and reproduces a constrained form of (...) morality, limited to instrumental, utilitarian and commercial ends, and subordinated to lucrative client and firm interests. We discuss our findings in terms of the need to research and reform professions in ways that support more rounded and unconstrained moral reflexivity and autonomy in how work is undertaken and valued. This in turn has implications for how organizations and professions might achieve alternative moral institutional orders, and for legal work to avoid the moral and social taints of dirty work. (shrink)

In order to produce a coherent narrative, speakers must identify the characters in the tale so that listeners can figure out who is doing what to whom. This paper explores whether speakers use gesture, as well as speech, for this purpose. English speakers were shown vignettes of two stories and asked to retell the stories to an experimenter. Their speech and gestures were transcribed and coded for referent identification. A gesture was considered to identify a referent if it was produced (...) in the same location as the previous gesture for that referent. We found that speakers frequently used gesture location to identify referents. Interestingly, however, they used gesture most often to identify referents that were also uniquely specified in speech. Lexical specificity in referential expressions in speech thus appears to go hand‐in‐hand with specification in referential expressions in gesture. (shrink)

This article examines the social circumstances, both current and past, that have affected the development and transformation of feminist consciousness among Asian American women. Gender, race, class, and culture all influenced the relative lack of participation of Asian American women in the mainstream feminist movement in the United States. It concludes that Asian American women have to come to terms with their multiple identities and define feminist issues from multiple dimensions. By incorporating race, class, and cultural issues along with gender (...) concerns, a transcendent feminist consciousness that goes beyond these boundaries may develop. (shrink)