This study investigates the role of advantageous comparisons and professional commitment in earning management rationalization. Our study adopted a laboratory between-subject experimental design with 139 accounting students. The results show that advantageous comparisons and professional commitment affect the rationalization of earning management actions. Moreover, compared to participants with high levels of professional commitment, those with low levels of professional commitment view earning management as a more appropriate action when they are engaged in earning management and viewing the egregious example of (...) that action. This finding is important because it explains how personal psychological factors affect the ethical cognitive processes of accountants. This study complements the lack of previous studies and argues that the propensity to compare acts of delinquency depends on an individual's commitment to their profession. We also emphasize the importance of investigating this issue outside of the US context. The results of this study may be helpful to managers, practitioners, academics, and accounting researchers with a better understanding of the potential impact of exposure to earning management practices and an individual’s professional commitment to earning management behaviour. Further, based on this study, all stakeholders may be better positioned to suggest possible remedies and mitigate these behaviours. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Philosophy and Literature 30.1 (2006) 174-189 [Access article in PDF] Sophie's Choice: Letting Chance Decide Suzanne Dovi University of Arizona When, if ever, should individuals facing a genuine moral dilemma adopt a random decision procedure to determine the outcome of that dilemma? Or to put the question more metaphorically, is it ever morally preferable to determine the outcome of a moral dilemma by flipping a coin? In this (...) paper, I will argue that sometimes it is. To make this argument, I consider a particularly agonizing moral dilemma—the one found in William Styron's Sophie's Choice. Drawing on this famous example of a moral dilemma, I identify three salient features of a moral dilemma that make it morally permissible, and even morally preferable, for an agent to adopt a random decision procedure to determine its outcome. By 'morally preferable,' I do not mean to imply that an agent is morally required to adopt a random decision procedure to determine the outcome of a moral dilemma. As will be seen, I disagree with the view that humans must always pursue the most morally preferable course of action. Nevertheless, I contend that agents should adopt a random decision procedure when faced with a moral dilemma that possesses three salient features. These three features are: (1) when there is clearly no "better" outcome from the range of choices available to the agent; (2) when particular kinds of moral burdens (guilt burdens) can be alleviated by that agent adopting a random decision procedure; and (3) when the alternatives were given to, and not made by, the agent. The first two salient features are necessary for it to be morally permissible [End Page 174] to decide a moral dilemma using a random decision procedure. The third feature is not necessary since a person could, due to her morally permissible decisions, face a moral dilemma whose outcome could be legitimately determined by a random decision procedure. However, I maintain that all three features are jointly sufficient for determining when it is morally preferable to adopt a random decision procedure to decide the outcome of a moral dilemma. I Hard choices are decisions that require us to choose among conflicting goals, purposes, values, or goods that are very important to us. Such choices pervade our lives. According to David Schmidtz, to face such a hard choice can be "the price of the richness and complexity of a life well-lived. To have both ideals and loved ones is to run the risk of having to make decisions under unresolved conflicts of value."1 Although hard choices are often ordinary, some hard choices can also be genuine moral dilemmas.2For my purposes, hard choices become genuine moral dilemmas when an agent cannot avoid violating his or her deeply held moral beliefs. Moreover, genuine moral dilemmas are dilemmas that have no "right" answer. So, for example, genuine moral dilemmas occur when an agent faces a decision between outcomes that are, as far as the agent can reasonably determine, equally bad or incommensurable. Indeed, some genuine moral dilemmas can involve choices between such horrible outcomes that it does not make sense to use moral language to justify their decisions—that is, to provide reasons for thinking that one outcome is preferable to another. In these cases, genuine moral dilemmas do not offer any possibility for moral redemption: the agent cannot morally justify choosing one outcome over another. Thus, genuine moral dilemmas can impose serious (and potentially devastating) moral costs on the decision-maker.William Styron's Sophie's Choice presents an example of such a genuine moral dilemma. Sophie Zawistowska has been asked to choose which of her two children, Eva or Jan, will be sent to the gas chamber in Auschwitz. An SS doctor, Fritz Jemand von Niemand, will grant a dispensation to only one of Sophie's children. If she does not choose which one should live, Dr. von Niemand will send both to their death. Sophie chooses her daughter Eva to go to the gas chamber. Her son, Jan, is sent to the Children's Camp and she... (shrink)

The realities of modern war provide lots of reasons for pessimism and despair. In this article, I identify ways pessimism cannot only undercut the types of political action needed to end war but also conflict with central democratic norms, e.g. equality and political autonomy. Contrary to the growing literature on pessimism, which stresses its resources for negotiating the moral chaos and disenchantment of modernity, I highlight the democratic costs of relying on pessimism to stop war. To do this, I clarify (...) the meaning of despair, identify two sources of hope, and distinguish three different types of despair. (shrink)

In The Good Representative, Suzanne Dovi argues that democratic citizens should assess their representatives by their display of three virtues: they must be fair-minded, build critical trust, and be good gatekeepers. This important book provides standards for evaluating the democratic credentials of representatives. Identifies the problems with and obstacles to good democratic representation. Argues that democratic representation, even good democratic representation, is not always desirable. Timely and original, this book rejects the tendency to equate respect for the preferences of (...) citizens with neutrality on the standards used in choosing their representatives. (shrink)

The decision-making process of conserving biodiversity within the confines of sustainable livelihoods and development is examined. It is one of the greatest dilemmas facing the conservation community because of the multifaceted nature of activities involved. The case of the conservation of coastal wetlands in Ghana (from 1993 to 1999) is utilised in developing a 'community conservation interface' (CCI) model for the active participation of local communities. The ethical basis of the model is to promote accountability, transparency and responsibility throughout a (...) project's planning and implementation process. Additionally, the CCI model seeks to provide a forum, the CCI seat, for resolving conflicts, developing further partnership and building capacity. It is a decision-making model that is applicable to community-based conservation and partnerships in protected area management. As an adaptive management initiative built on the concept of community conservation, the model is vital for decision-making forums for managing biodiversity at a broad-scale level. Finally it attempts to unravel the true meaning of participation, and the creation of institutional interfaces for the setting of common goals and indicators. (shrink)

There is, at present, little precise understanding of the relative contributions of the various income streams used by impoverished rural households in southern Africa. The impact of household profiles on overall income also is not well understood. There is, therefore, little consideration of these factors in national economic accounting. This paper is an attempt to reduce this gap in knowledge by reflecting on the relative contribution of agro-pastoralism, secondary woodland resources, and formal and informal cash income streams to households in (...) the semi-arid rural village of Thorndale, Limpopo Province, South Africa. In the absence of jobs and confronted with high migrant labor, households with open access to natural resources derived more benefits from land-based livelihoods than cash income streams (i.e., 57.5 % vs. 42.5 %). Total livelihood income was valued at US$2887 per household per annum. A significant correlation between monetary values derived from crops and formal wages was established, and it was found that households with high cash incomes tended to invest more in crop production. Over 80 of households were male-headed. Of these heads of household, more than 60 were long-term migrants to urban areas, leaving household decision-making to the women. The low literacy rates of women have deprived them of paid jobs outside the area and, therefore, have increased their dependence on crops (62%) and secondary woodlands resources (60%). This was further reflected in the proportion of households in which females were the main contributors of cash income (9.7%), or joint contributors with men (24.4%). Various positive correlations were established between the number of women per household and the three land-based livelihoods. This implied that women’s total control over such activities was mostly a result of the absence of men and not a typical phenomenon. In spite of this control, it was not positively reflected in the lives of majority of the women. Households differed in their participation in livelihood activities. Household size influenced the level of production and was positively correlated with the value of secondary woodland resources and crops. The study shows the interdependence of land-based livelihood sources and the impact of household features on production and consumption. Policies that focus on livelihood options need to recognize and accommodate associated household dynamics. (shrink)

The declaration of the COVID-19 pandemic by the World Health Organization on March 11, 2020, led to unprecedented events. All regions of the world participated in implementing preventive health measures such as physical distancing, travel restrictions, self-isolation, quarantines, and facility closures. The pandemic started global disruption of socio-economic systems, covering the postponement or cancellation of public events, supply shortages, schools and universities’ closure, evacuation of foreign citizens, a rise in unemployment and inflation, misinformation, the anti-vaccine movement, and incidents of discrimination (...) toward people affected by or suspected of having coronavirus disease. Attempts have been made to protect the oldest age group at risk, but in many cases, this has led to over-restriction and age discrimination. The rationale for working on the Research Topic "Socio-economic systems in the post-pandemic world: Design thinking, strategic planning, management, and public policy" was the need to start reflecting on resilience and lessons learned from this public health event that revealed the global unpreparedness in critical areas. Also, the pandemic triggered both top-down and bottom-up responses that needed more in-depth analyzes. This Research Topic covers interdisciplinary contributions addressing new thinking, challenges, and transformations required for post-pandemic global, national, regional, and local realities. The presented Research Topic combines studies focused on recognizing the actions and interventions leading to the recovery of socio-economic systems during the tail end and after the pandemic. The studies delivered recommendations regarding, among others, the care of vulnerable, planning socio-economic restart, and imagining the "new normal.". (shrink)

On 11 March 2020, the World Health Organization declared a pandemic of the COVID-19 coronavirus disease that was first recognized in China in late 2019. Among the primary effects caused by the pandemic, there was the dissemination of health preventive measures such as physical distancing, travel restrictions, self-isolation, quarantines, and facility closures. This includes the global disruption of socio-economic systems including the postponement or cancellation of various public events (e.g., sporting, cultural, or religious), supply shortages and fears of the same, (...) schools and universities closure, evacuation of foreign citizens, a rise of unemployment, changes in the international aid schemes, misinformation, and incidents of discrimination toward people affected by or suspected of having the COVID-19 disease. The pandemic has brought to the fore unpreparedness in critical areas that require attention, amid prospects and challenges. Moreover, considerable reorganization efforts are required with implications for assets, resources, norms, and value systems. COVID-19 is challenging the concept of globalization and stimulating responses at the levels of local and regional socio-economic systems that lead to the mobilization of assets that have been unrecognized earlier on, such as various forms of economic capital, social capital, cultural capital, human capital, and creative capital. For example, through digital channels, local groups are forming to create schemes of support for physical and mental wellbeing. These emerging exchanges lead to various social and technological innovations by building on skills and assets that are less important in the free-market economy, such as empathy, skills for crafts, making and fixing; locally grown microgreens; and micromanufacturing. Isolation and local living are also making it much harder to ignore the civic responsibilities towards communities, meant as individuals, vulnerable groups, and local businesses. Whilst the pandemic is limiting physical participation, this challenging time is uncovering alternative ways of mutual support, which may create long-term benefits for socio-economic systems, including environmental and biodiversity protection, reduction of the air pollution, and climate action. The pandemic’s threat to public health will hopefully be overcome with implications for disruption for an extended period that we are unable to forecast at this stage. It is key to focus on studies recognizing the activities and interventions leading to the recovery of socio-economic systems after the pandemic. Reflecting and planning on how societies and economies will go back to “business as usual” requires new forms of communication and cooperation, imaginative design thinking, new styles of management, as well as new tools and forms of participation in various public policies. Many questions related to the care of the vulnerable, economic restart, and the risk of future pandemics, to mention but a few, are already occupying the academic, scientific, experts, and activist communities, who have started to imagine the “new normal.”. (shrink)

This essay is part of a special issue celebrating 50 years of Political Theory. The ambition of the editors was to mark this half century not with a retrospective but with a confabulation of futures. Contributors were asked: What will political theory look and sound like in the next century and beyond? What claims might political theorists or their descendants be making in ten, twenty-five, fifty, a hundred years’ time? How might they vindicate those claims in their future contexts? How (...) will the consistent concerns of political theorists evolve into the questions critical for people decades or centuries from now? What new problems will engage the political theorists (or their rough equivalents) of the future? What forms might those take? What follows is one of the many confabulations published in response to these queries. (shrink)

A comprehensive introduction to contemporary political ethics What is the relationship between politics and morality? May politicians bend moral constraints in the name of political necessity? Is it always wrong for leaders to lie? How much political compromise is too much? In Political Ethics, some of the world’s leading thinkers in politics, philosophy, and related fields offer a comprehensive and accessible introduction to key issues in this rapidly growing area of political theory. In a series of original essays, the contributors (...) examine a range of urgent political problems: lies and deception, compromise and refusal to compromise, the meaning and limits of political integrity, representation and failures of representation, good and bad democratic leadership, the virtues and excesses of partisanship, administrative ethics, political corruption, whistleblowing, legitimate and illegitimate claims of political emergency, and lobbying. What emerges are realistic but demanding ethical standards—and a clear-eyed understanding of the ethical challenges of political life in the twenty-first century. With contributions by Richard Bellamy, Alin Fumurescu, Edward Hall, Suzanne Dovi and Jesse McCain, Eric Beerbohm, Russell Muirhead and Nancy Rosenblum, Joseph Heath, Elizabeth David-Barrett and Mark Philp, Michele Bocchiola and Emanuela Ceva, Nomi Lazar, Phil Parvin, and Andrew Sabl. (shrink)