Business Ethics: A European Review, EarlyView.

In recent years, and in close connection with a number of well-known financial malpractice cases, public debate on business ethics has intensified worldwide, and particularly in ethics-unfriendly environments, such as Spain, with many recent fraud and corruption scandals. In the context of growing consensus on the need of balancing social prosperity and business profits, concern is increasing for introducing business ethics in higher education curricula. The purpose is to improve ethical behaviour of future business people, and of accounting professionals in (...) particular. In this study, from a sample of 551 business students at a Spanish university, the importance of accounting ethics is investigated. The aim of this paper is twofold. First, we attempt to examine students’ overall perceptions of business ethics in unfriendly environments and, specifically, their views on the importance and goals of accounting ethics education. Second, we intend to investigate whether potential differences in such perceptions depend on previous business ethics courses taken, gender, and age of students. Our results show that those students who have previously taken an ethics course are especially prone to considering that accounting education should include ethical considerations, and show greater interest in further introducing this subject in their curricula. These facts should encourage universities offering business degrees in ethics-unfriendly environments to extend the implementation of ethics courses in their curricula. Besides, significant differences in students’ perceptions on the importance of accounting ethics are found depending on their gender and age. In line with previous research findings, female and older students show more ethical inclinations than, respectively, male and younger students. Thus, ethics-unfriendly environments can be treated as contexts where general trends on students’ ethical attitudes are also clearly visible. This fact, together with the evidenced impact of ethics courses on students’ ethical inclinations, places ethics-unfriendly environments as crucial research settings for further inquiring into the nuances that help explain students’ attitudes towards accounting ethics and the role of ethics courses in business degree curricula. (shrink)

Although the recent push toward sustainability is certainly generally a positive development in business and society, we can see many problems in the execution of the theory of sustainability. Where the triple bottom line calls on companies to weigh effects on stakeholders and the environment alongside profit, in practice in many cases, sustainability has been perverted to represent sustainable profits. In these cases, environmental impact and effects on people are only important insofar as they positively contribute to a firm‘s future (...) profits. It is not only practitioners who have often espoused this misappropriated view of sustainability but also academics have lent credibility to this view. In this work, we start by criticizing the often espoused current view of sustainability and remind academics of their responsibility to adapt a more critical view of this narrow focus. We provide examples that show how the current system of capitalism has resulted in outcomes for people and the environment that are patently unacceptable. Reasons are given as to why there is much hesitation to change the status quo. We then call on academics to reexamine what the role of businesses should be within society, what obligations business and corporations should have in society, and how we can encourage meaningful change that results in a better world for future generations. (shrink)

Intelligent Transportation Systems are expected to automate how parking slots are booked by trucks. The intrinsic dynamic nature of this problem, the need of explanations and the inclusion of private data justify an agent-based solution. Agents solving this problem act with a Believe Desire Intentions reasoning, and are implemented with JASON. Privacy of trucks becomes protected sharing a list of parkings ordered by preference. Furthermore, the process of assigning parking slots takes into account legal requirements on breaks and driving time (...) limits. Finally, the agent simulations use the distances, the number of trucks and parkings corresponding to the proportions of the current European Union data. The performance of the proposed solution is tested in these simulations with three different distances against an alternative with complete knowledge. The difference in efficiency, the number of illegal breaks and the traveled distances are measured in them. Comparing the results, we can conclude that the nonprivate alternative is slightly better in performance while both alternatives do not produce illegal breaks. In this way the simulations show that the proposed privacy protection does not impose a relevant handicap in efficiency. (shrink)

Ethical conflicts (ECs), dilemmas auditors face when personal values or professional obligations clash with their actions, pose significant challenges to the auditing profession, potentially influencing turnover intention (TI). This study addresses a knowledge gap in the related research by focusing on two critical EC triggers: workload (WL) and perceived auditor ethical failure (PAEF: ethical sensitivity), which refers to auditors’ perceptions of ethical violations within their profession. Grounded in role theory and ethical climate theory, our study investigates the impact of WL (...) and PAEF on ECs and explores how these conflicts mediate the relationship between PAEF/WL and TI. Additionally, we examine the moderating role of organisational ethical climate (EtC) in these relationships. Using a survey of auditors and employing partial least squares structural equation modelling (PLS-SEM), our results reveal that both WL and PAEF increase ECs, thus escalating TI. The findings suggest that a firm’s perceived EtC can negatively moderate the relationship between PAEF and ECs. The study underlines the importance of fostering a strong EtC to manage ECs effectively and provides valuable implications for professionals, regulators, and academics seeking to improve ethical practices within auditing firms and to reduce auditor turnover. (shrink)

Computer simulations have conventionally been understood to be either extensions of formal methods such as mathematical models or as special cases of empirical practices such as experiments. Here, I argue that computer simulations are best understood as instruments. Understanding them as such can better elucidate their actual role as well as their potential epistemic standing in relation to science and other scientific methods, practices and devices.

In this paper I argue that Artificial Intelligence and the many data science methods associated with it, such as machine learning and large language models, are first and foremost epistemic technologies. In order to establish this claim, I first argue that epistemic technologies can be conceptually and practically distinguished from other technologies in virtue of what they are designed for, what they do and how they do it. I then proceed to show that unlike other kinds of technology (_including_ other (...) epistemic technologies) AI can be uniquely positioned as an epistemic technology in that it is primarily designed, developed and deployed to be used in _epistemic contexts_ such as inquiry, it is specifically designed, developed and deployed to manipulate _epistemic content_ such as data, _and_ it is designed, developed and deployed to do so particularly through _epistemic operations_ such as prediction and analysis. As has been shown in recent work in the philosophy and ethics of AI (Alvarado, AI and Ethics, 2022a), understanding AI as an epistemic technology will also have significant implications for important debates regarding our relationship to AI technologies. This paper includes a brief overview of such implications, particularly those pertaining to explainability, opacity, trust and even epistemic harms related to AI technologies. (shrink)

El trabajo sexual durante la pandemia COVID-19 ha sufrido un impacto en cuanto a la precarización de las vidas de las mujeres que lo ejercen. Tanto el vacío de reconocimiento social y estatal, como la falta de redistribución de recursos han sido elementos recurrentes. Ambas dimensiones han acentuado la estigmatización del colectivo, que oscila entre la victimización y la criminalización. A pesar de ello, también han emergido prácticas de movilidad, solidaridad y alianzas que les han permitido desestabilizar las representaciones dominantes (...) que las encasillan en patrones estereotipados. (shrink)

Merleau-Ponty decía que nuestra relación con el mundo se sitúa en el orden del «misterio insoluble». Es la invisibilidad de los dioses lo que garantiza la visibilidad del mundo. Este verso invisible –«le Dieu caché», «Dieu insondable», «Être muet», «arrière-silence», «membrure cachée», en términos merleau-pontianos– es la textura misma del recto visible. En el cine extremo o visionario este lenguaje aparentemente antitético no está menos presente para expresar eso que excede a toda visibilidad. Voyance (Merleau-Ponty) que emerge de los légamos (...) de lo invisible pero que no es lo contrario de la vista: «vision [est] ek-stase...», una visión en la que el mudo Ser revela su propio sentido. Así pues, lo invisible no es lo opuesto absoluto de lo visible sino más bien, como dice Merleau-Ponty, su «contrapartida secreta» sin la cual no podría existir la visibilidad. Asimismo, según Derrida, la imagen cinematográfica tiene una estructura fantasmática, está suspendida entre la presencia y la ausencia, pues la invisibilidad determina la lógica de las imágenes. El cine es un ojo, pero sólo ve bien cuando también se relaciona con ese ojo interior que es el de la «visión» de los visionarios. Igualmente, para Jean-Luc Godard, uno de los cineastas más relevantes del cine contemporáneo, la imagen real es la que no vemos. Lo que se ve en el filme tiene menos importancia que lo invisible. Violencia del mirar, desvelamiento de otra luz, que restituye la imagen de lo sagrado. (shrink)

Bioethics, Volume 36, Issue 2, Page 121-133, February 2022.

It is widely supposed that evolutionary debunking arguments against morality constitute a type of epistemological objection to our moral beliefs. In particular, the debunking force of such arguments is not supposed to depend on the metaphysical claim that moral facts do not exist. In this paper I argue that this standard epistemological construal of EDAs is highly misleading, if not mistaken. Specifically, I argue that the most widely discussed EDAs all make key and controversial metaphysical claims about the nature of (...) morality or the possibility of moral truth that belie their apparently epistemological character. I show that the debunking force of these EDAs derives largely from metaphysical claims about morality and their implications for the possibility of moral reduction, rather than from epistemological worries associated with the existence of an causal/non-moral explanation of our moral judgments. The paper briefly concludes with a dilemma that I believe confronts all EDAs such as those discussed in this paper: either such arguments are unsound, or else they prove too much, debunking our knowledge of science and the external world, as well as morality. (shrink)

A ‘companions in guilt’ strategy against moral error theory aims to show that the latter proves too much: if sound, it supports an implausible error-theoretic conclusion in other areas such as epistemic or practical reasoning. Christopher Cowie [2016 Cowie, C. 2016. Good News for Moral Error Theorists: A Master Argument Against Companions in Guilt Strategies, Australasian Journal of Philosophy 94/1: 115–30.[Taylor & Francis Online], [Web of Science ®] [Google Scholar]] has recently produced what he claims is a ‘master argument’ against (...) all such strategies. The essence of his argument is that CG arguments cannot work because they are afflicted by internal incoherence or inconsistency. I argue, first, that Cowie's master argument does not succeed. Beyond this, I argue that there is no good reason to think that any such argument—one that purports to identify an internal incoherence in CG arguments—can succeed. Second, I argue that the main substantive area of disagreement between error theorists and CG theorists essentially concerns the conceptual profile of epistemic reasons—specifically, whether they are strongly categorical—not the ontological question of whether such reasons exist. I then develop an argument in favour of the CG theorist's position by considering the moral error theorist's arguments in support of the conceptual claim that moral reasons are strongly categorical. These include, notably, criticisms made by Joyce [2011] and Olson [2014] of Finlay's [2008] ‘end relational’ view of morality, according to which moral reasons are relative to some end or standard, hence not strongly categorical. Examining these criticisms, I argue that, based on what moral error theorists have said regarding the conceptual profile of moral reasons, there is a strong case to be made that moral reasons are strongly categorical if and only if epistemic reasons are. (shrink)

The rapid development of large language models (LLM’s) and of their associated interfaces such as ChatGPT has brought forth a wave of epistemic and moral concerns in a variety of domains of inquiry...

The rapid expansion of computational tools and of data science methods in healthcare has, undoubtedly, raised a whole new set of bioethical challenges. As Laacke and colleagues rightly note,...

Within the climate justice debate, the ‘beneficiary pays’ principle holds that those who benefit from greenhouse emissions associated with industrialization ought to pay for the costs of mitigating and adapting to their adverse effects. This principle constitutes a claim of inter-generational justice, and it is widely believed that the non-identity problem raises serious difficulties for any such claim. After briefly sketching the rationale behind ‘beneficiary pays,’ this paper offers a new way of understanding the claim that persons in developed societies (...) have benefited from industrialization. It argues that when we think of the claim in this new way, it evades the non-identity problem entirely. Some objections to this approach are then considered and rebutted. The paper concludes by comparing the present, relatively modest solution to the nonidentity problem with a much more ambitious attempt from the recent literature. (shrink)

Increased emphasis has been placed on teaching ethics in business schools. A recent meta-analysis of business ethics instruction indicated that instructional programs have a minimal impact on improving ethical behaviors (Waples et al. 2008). One of the newest trends in MBA education is gamification which allows instructors to employ video game concepts to engage students in serious business problems. Educators are attempting to harness a similar sort of power exhibited by games like FarmVille or Call of Duty and translate this (...) power into improved educational outcomes. This trend leads to the question; can gamification improve ethical learning outcomes? Using a single cohort of MBA students, ethics instruction in the MBA program was gamified and then operationalized in the students’ first required class and last required class. Although the sample was limited to a single cohort of students, results were promising, indicating improvement in ethical decision making and warranting further study. (shrink)

Siempre se ha reconocido en Pirrón de Élide el inicio puntual del escepticismo griego. Sabemos ya hoy que esta información, sesgada, proviene más de la necesidad de Enesidemo de refundar el movimiento, que de la realidad filosófica. En este artículo demostramos que Pirrón, ni tuvo consciencia de ser un escéptico, ni, en rigor, inició ninguna nueva corriente. Su deslizamiento, y posterior reconocimiento, hacia el escepticismo, debe más bien encuadrarse en el natural desarrollo de la filosofía abderita, a través de Metrodoro (...) de Quíos, discípulo de Demócrito, Anaxarco maestro de Pirrón y Nausífanes su discípulo. Y todo debido al afán aventurero del personaje de Élide al enrolarse en el séquito de Alejandro Magno. (shrink)

En este artículo se exponen las principales ideas de Hans Kelsen y Carl Schmitt en torno a la guerra y la paz en las relaciones internacionales a partir de la idea de ‘pacif is- mo jurídico’ y se valora su sentido a la luz del debate contemporáneo sobre las lamadas “guerra humanitaria” y “guerra contra el terrorismo”.

The words ―Rights,‖ ―Trust,‖ ―Human Dignity,‖ and even ―Government‖ have widely varying meanings and connotations, differing across time, languages and cultures. Concepts of rights, trust, and human dignity have been examined for centuries in great depth by ethicists and other philosophers and by religious think-ers, and more recently by social scientists and, especially as related to information, by information scientists. Similarly, discussions of government are well documented in writings back to Plato and Aristotle, with investi-gations of electronic government dating back (...) only to the early 1990s with the advent of the Internet and the World Wide Web. At first e-government was described in glowing, positive terms. Little, if any, attention was paid to two critical questions: 1) Will people trust e-government? and 2) How will cultural differences affect individuals‘ trust in government and their perceptions of govern-ment‘s effect of their human dignity? Examinations of trust and distrust by individuals within organizations have addressed questions of motives and intentions, expectations of behavior, protection of interests, confi-dence in accuracy and reliability of information, vulnerability, and reciprocity, among other complex topics. Establishing e-government services often requires going through several phases: 1) publish , 2) interact transact transform . Building and maintaining trust in e-government require developing an understanding both of the many levels of interactions where trust must be earned and of cultural differences. Another challenge in developing such a framework is that e-government, itself, is very dynamic, changing rapidly over time. Trust in content or a system available one day may not carry over when the content and/or system changes dramatically. Components of a framework must include the follow-ing dimensions: conceptual domains, cultural dimensions, information content dimensions, and system di-mensions. Of course, these dimensions must be considered within the context of rapidly changing govern-ments, ICT services, the digital divide, and other factors. This paper provides a very brief overview of some of the notions of trust and distrust, concentrating on those concerning trust as it relates to notions of power, trust in organizations, and trust in information and information systems as one part of a framework to ad-dress the question of trust in e-government. It also makes a few recommendations for how to build citizen-centric e-government to ensure information rights through a focus on human dignity, fundamental human rights, and earning trust. (shrink)

A logic in a finite language is said to be finitely presentable if it is axiomatized by finitely many finite rules. It is proved that binary non-indexed products of logics that are both finitely presentable and finitely equivalential are essentially finitely presentable. This result does not extend to binary non-indexed products of arbitrary finitely presentable logics, as shown by a counterexample. Finitely presentable logics are then exploited to introduce finitely presentable Leibniz classes, and to draw a parallel between the Leibniz (...) and the Maltsev hierarchies. (shrink)

A logic is selfextensional if its interderivability (or mutual consequence) relation is a congruence relation on the algebra of formulas. In the paper we characterize the selfextensional logics with a conjunction as the logics that can be defined using the semilattice order induced by the interpretation of the conjunction in the algebras of their algebraic counterpart. Using the charactrization we provide simpler proofs of several results on selfextensional logics with a conjunction obtained in [13] using Gentzen systems. We also obtain (...) some results on Fregean logics with conjunction. (shrink)