Judges are typically tasked to consider sentencing benefits but not costs. Previous research finds that both laypeople and prosecutors discount the costs of incarceration when forming sentencing attitudes, raising important questions about whether professional judges show the same bias during sentencing. To test this, we used a vignette-based experiment in which Minnesota state judges reviewed a case summary about an aggravated robbery and imposed a hypothetical sentence. Using random assignment, half the participants received additional information about plausible negative consequences of (...) incarceration. As predicted, our results revealed a mitigating effect of cost exposure on prison sentence term lengths. Critically, these findings support the conclusion that policies that increase transparency in sentencing costs could reduce sentence lengths, which has important economic and social ramifications. (shrink)

Nietzsche sometimes writes as if we are not in control—at least not in conscious control—of our actions. He seems to suggest that what we actually do is independent of our intentions. It turns out, though, that his understanding of both intention and action differs radically from most contemporary treatments of the issue. In particular, he denies that our actions are caused by their intentions, whose role is hermeneutical in a sense that this essay develops. How then is responsibility to be (...) assigned, since its moral variety, at least, depends, on several views, on the intention with which an action is performed? Nietzsche, of course, is not interested in making attributions of moral responsibility. Still, his views on the relationship between an individual action, its intention, other actions by its agent, and the agent's character, as this essay presents them, provide a reasonable account of action generally and a different, broader account of responsibility for oneself. (shrink)

There is much that I admire in Richard Moran's account of how first‐person authority may be consistent with self‐knowledge as an achievement. In this paper, I examine his attempt to characterize the goal of psychoanalytic treatment, which is surely that the patient should go beyond the mere theoretical acceptance of the analyst's interpretation, and requires instead a more intimate, first‐personal, awareness by the patient of their psychological condition.I object, however, that the way in which Moran distinguishes between the deliberative and (...) the theoretical attitudes is ultimately inconsistent with a satisfactory account of psychoanalytic practice; mainly because, despite Moran's claims to the contrary, such a distinction is still inspired by a Cartesian picture of the self. I argue that, in the light of his distinction, Moran may emphasize that an agent's psychological dispositions should be permeable to her decisions and projects, but is forced to reject the idea that permeability could go the other way too. I explore Bernard Williams' notion of acknowledgment and Simone Weil's distinction between two notions of necessity, in order to articulate a notion of receptive passivity which may help us to characterize this second direction of permeability. I finally outline why receptive passivity (and, thereby, the double direction of permeability) is crucial in order to identify the goal of psychoanalytic treatment and, derivatively, to understand how a certain kind of awareness may have a significant therapeutic effect. (shrink)

The essay examines the three main epiphanic experiences in The Brothers Karamazov and shows how Dostoevskij’s treatment of these experiences may offer a guide to spiritual renewal. The three experiences are Alësha’s vision of the resurrected Zosima and transfigured Christ, Dmitrij’s vision of the suffering babe, and Ivan’s vision of the devil (which serves as a counter example to the first two). By examining the content of each of these visions, as well as the parallels and variations in the scenes (...) leading up to these visions, this essay seeks to explore Dostoevskij’s understanding of transformational revelatory experience. (shrink)

In this paper, I ask how – and whether – the rectification of injury at which corrective justice aims is possible, and by whom it must be performed. I split the injury up into components of harm and wrong, and consider their rectification separately. First, I show that pecuniary compensation for the harm is practically plausible, because money acts as a mediator between the damaged interest and other interests. I then argue that this is also a morally plausible approach, because (...) it does not claim too much for compensation: neither can all harms be compensated, nor can it be said when compensation is paid that the status quo ante has been restored. I argue that there is no conceptual reason for any particular agent paying this compensation. I then turn to the wrong, and reject three proposed methods of rectification. The first aims to rectify the wrong by rectifying the harm; the second deploys punitive damages; the third, punishment. After undermining each proposal, I argue that the wrong can only be rectified by a full apology, which I disaggregate into the admission of causal and moral responsibility, repudiation of the act, reform, and, in some cases, disgorgement and reparations, which I define as a good faith effort to share the burden of the victim’s harm. I argue, further, that only the injurer herself can make a full apology, and it is not something that can be coerced by other members of society. As such, whether rectification of the wrong can be a matter of corrective justice is left an open question. (shrink)

There has been a heated debate within psychotherapeutic counseling of the role that can be afforded to spirituality within the counseling setting. If one single factor can be accorded primacy, then it might be reckoned the late Carl Rogers turned to spirituality in the last decade of his life. The following examines this debate in relation to the supposed, and, it might be argued, demonstrated, ineffable nature of alterity in relation to intersubjectivity in general. Many of the protagonists in this (...) debate have highlighted the inadequacy of discursive language in conveying the essential moment of connectedness in Rogerian therapy between two individuals. This gap, perceived or real, has been filled by rendering the relationship between therapist and client as spiritual. It is argued that this move has already been rehearsed in at least two classical texts, G. W. F. Hegel's Phenomenology of Spirit and Dostoyevsky's Crime and Punishment. Both authors at quite crucial junctures in these texts turn to spirituality within the context of a very specific self—other relation. There is very little discernible difference between these described relationships, in either substance or form, and those described by Rogers and others as being their most successful therapeutic encounters. All of them can be regarded as a therapeutic relationship between two specific individuals that derives benefits for both irreducible to, and irreplaceable by, the psycho-social benefits of wider group membership. (shrink)

Wisdom holds that the reference in many religious beliefs to what lies beyond the world and "transcends" the senses is misleading. religious beliefs speak and can only speak about the world we know by means of the senses. to embrace much of what christians believe means for a person to change in himself and come into contact with something "within" him. i argue, first, that there is a sense of transcendence which is immune from wisdom's criticism and, secondly, that while (...) wisdom is right in his emphasis on the "inner life" he confuses the spiritual with the psychological. (shrink)

The notion of individualised evidence holds the key to solve the puzzle of statistical evidence, but there’s still no consensus on how exactly to define it. To make progress on the problem, epistemologists have proposed various accounts of individualised evidence in terms of causal or modal anti-luck conditions on knowledge like appropriate causation, sensitivity and safety. In this paper, I show that each of these fails as satisfactory anti-luck condition, and that such failure lends abductive support to the following conclusion: (...) once the familiar anti-luck intuition on knowledge is extended to individualised evidence, no single causal or modal anti-luck condition on knowledge can succeed as the right anti-luck condition on individualised evidence. This conclusion casts serious doubts on the fruitfulness of the move from anti-luck conditions on knowledge to anti-luck conditions on individualised evidence. I expand on these doubts and point out further aspects where epistemology and the law come apart: epistemic anti- luck conditions on knowledge do not adequately characterise the legal notion of individualised evidence. (shrink)

This study investigates whether firms with fraudulent financial reporting time their earnings announcements strategically and finds that fraudulent firms are more likely to disclose their earnings in the after-market hours during their fraud periods to postpone fraud detection. Cross-sectional tests show that firms with lower visibility are more likely to adopt and benefit from this timing strategy. In addition, fraudulent firms are found to time their conference calls strategically and package their earning news with forecasts to flood the market with (...) information and lower the fraud detection rate. Results also show that unethical managers may benefit from insider trading when their firms use a timing strategy to lower the detection rate. This study sheds light on a potential strategy that unethical managers may adopt to camouflage their fraudulent financial reporting. These results are robust to a variety of settings of samples and model specifications. (shrink)

In a lecture on ‘Science and Psychology’ Dr Drury distinguishes between ‘a psychology which has insight into individual characters’ and ‘a psychology which is concerned with the scientific study of universal types’, one which comprises ‘those subjects that are studied in a university faculty of psychology’. The former, and not the latter, he says, is psychology in ‘the original meaning of the word’. ‘We might say of a great novelist such as Tolstoy or George Eliot that they show profound psychological (...) insight into the characters they depict … In general, it is the great novelists, dramatists, biographers, historians, that are the real psychologists.’. (shrink)

In this article, I will discuss some differences between empathy with real persons and empathy with fictional characters. Philosophers who have thought about th.

This paper addresses the questions raised by the evidence presented that many cardinal psycho-analytic notions bear a strong resemblance to the ideas of Schopenhauer and Nietzsche. In the process, the author considers not only that the 19th century Zeitgeist, given its preoccupation with the unconscious, created a fertile ground for the birth of psychoanalysis, but the influence on the Weltanschauung of Freud, Schopenhauer and Nietzsche of their common German cultural heritage, their shared admiration for Shakespeare and love of Hellenic culture, (...) and the meteoric rise of science. Although influence may not be sharply separated from confluence, the parallels between Freud's concepts and those of Schopenhauer and Nietzsche are too specific to be coincidental. And yet, Freud vehemently denied ever having read these philosophers’ works until “very late in life”. It is suggested that an unconscious sense of guilt may have induced that denial.This study adopts a cross-sectional approach that juxtaposes Freud's cardinal concepts with the ideas of Schopenhauer and Nietzsche. Its tripartite structure has the advantage of observing similarities and differences not only between Freud and the two philosophers, but also between Nietzsche and Schopenhauer. The focal concepts include: the unconscious; ego, id and superego; libido; drives; repression; sublimation; dreams; catharsis; free association; primary and secondary process thinking; Oedipus complex; repetition compulsion; the pleasure principle; mourning and melancholia; a criminal from a sense of guilt; and the death instinct. (shrink)

Management has the opportunity to promote self-serving accounting practices, such as earnings management, when management can effectively avoid oversight by the audit committee. This article investigates the effects of financial knowledge and dispositional trust on the ability of audit committee members to recognize management attempts to avoid full disclosure to the board and potentially deceive board members. The results of a controlled laboratory experiment with 40 experienced audit committee member participants indicate that: Audit committee members with less financial knowledge are (...) more likely to accept insufficient client explanations for accounting judgments than are more knowledgeable audit committee members; Audit committee members with less financial knowledge are more likely to reject sufficient client explanations for accounting judgments than are more knowledgeable audit committee members; and Audit committee members that place higher levels of trust in others are more likely to accept insufficient client explanations for accounting judgments than are less trusting committee members. (shrink)

In this article, I address the question of violence with respect to the phenomenological difference between the transcendental and the empirical field. In the first part, I phenomenologically address the notion of violence, developing a concept required for an account of the phenomenon of violence. Thus, I correlate it with the notion of vulnerability, arguing that violence cannot be understood irrespective of vulnerability. However, a proper phenomenological account has to indicate the subjective conditions of possibility of a phenomenon as it (...) is given in experience. Therefore, we should ask: what is the status of violence when we are talking about the transcendental field? This question leads to the second part of my article, where I address the notion of violence from the perspective of the difference between the pure and the empirical ego, as it has been traced out by Husserl. If from the point of view of an empirical ego the concept of violence is meaningful, from the point of view of the transcendental ego it seems to be absurd. This is particularly significant, because Husserl is talking about the transcendental ego as being immortal. The pure ego is thus invulnerable and this means that violence—understood from the point of view of both the violating subject and the violated one—is something that cannot be linked to the transcendental field. The question that arises—how is violence possible on the empirical level, since it is impossible on the transcendental level?—is a question to which Husserl cannot respond. (shrink)

In today’s world we appear to place a premium on happiness. Happiness is often portrayed, directly or indirectly, as one of the key aims of education. To suggest that education is concerned with promoting unhappiness or even despair would, in many contexts, seem outlandish. This paper challenges these widely held views. Focusing on the work of the great Russian writer, Fyodor Dostoevsky, I argue that despair, the origins of which lie in our reflective consciousness, is a defining feature of human (...) life. Education, I maintain, should not be seen as a flight from despair but as a process of deepening our understanding of suffering and its potentially pivotal role in our humanisation. In developing these ideas, I draw on Kierkegaard’s The Sickness Unto Death and Unamuno’s The Tragic Sense of Life in Men and Nations, among other sources. (shrink)

This article challenges the widespread assumption that forgiveness transpires under voluntary control. I explain that that assumption underlies the lively debate of the question of whether forgiveness is or ought to be free or conditional. I then critically examine two accounts of forgiveness, those of Avishai Margalit and Pamela Hieronymi, to which the assumption of control is pivotal, and argue that they are compromised by that assumption. The premise that forgiveness is voluntary leads Margalit to incorrectly dissociate it from forgetting, (...) and Hieronymi to grant judgment a role it can't reliably fulfill on its own. Drawing on works of theory and literature, I suggest that elements outside our control, such as time, other persons, identification and circumstances can play significant parts in bringing forgiveness about. I thus try to pave the way for a more complete view of forgiveness. (shrink)

Dishonesty is prevalent and causes great damage to society. On an individual level, besides reaping rewards, it also carries a psychological cost for those who engage in it. This principle is used to make people more honest with behavioral interventions, one of them being the well-known ‘signature nudge’. Digital transition in society has however led to changes in the way people sign, which may affect the effectiveness of this nudge. In two experiments, the current study investigates the relationship between digital (...) signatures and honesty, building on previous research by examining novel signature types, the moderating role of personal characteristics, effect decay, and the predicting value of digital signature characteristics. Results show no effect of any signature intervention and no unilateral relation between digital signature characteristics and subsequent behavior. These findings contrast with earlier research and cast doubt on the use of signature interventions as a tool to prevent or predict dishonest behavior. (shrink)

Many with schizophrenia find social interactions a profound and terrifying threat to their sense of self. To better understand this we draw upon dialogical models of the self that suggest that those with schizophrenia have difficulty sustaining dialogues among diverse aspects of self. Because interpersonal exchanges solicit and evoke movement among diverse aspects of self, many with schizophrenia may consequently find those exchanges overwhelming, resulting in despair, the sensation of fusion with another, and/or self-dissolution. In short, compromised dialogical capacities may (...) be a contributing factor to social dysfunction in schizophrenia. (shrink)

I begin with a brief statement of wisdom's view of the nature of religious belief, its truth and the kind of reasoning to which it is amenable. i then try to disentangle the truth and falsity which, as i see it, this view contains. i agree that the believer and non-believer differ in the way they "see" things even when they do not differ in their expectations about an afterlife. i characterize this difference as "conceptual". i then discuss what it (...) means to speak of "truth" here and consider the kind of "reasoning" it is amenable to. (shrink)

Professor John Wisdom holds that the reference to be found in many religious beliefs to what lies beyond the world and transcends the senses is misleading. Religious beliefs speak and, indeed, can only speak about this world, the world we know by means of the senses. The religious believer is himself misled when he describes the God he believes in as transcendent. What gives content to his beliefs is how certain things stand in this world. To appreciate these and so (...) to embrace the beliefs in question is for a person to change in himself, to come into contact with something that lies within him. Here lies the spiritual aspect of the content of religious beliefs. (shrink)

Dorothea, an idealistic young lady, is the central figure of George Eliot's Middlemarch . She longs to devote her life to something valuable, looking up to people like St Teresa as her ideal. Contrary to all expectations, she decides to marry Casaubon, an elderly clergyman. For years, Casaubon has been preparing his magnum opus called ‘Key to All Religions’. In the milieu where Dorothea is living—a quiet English parish in the 1830s—Casaubon's scholarly project appears to her as the right object (...) of her devotion. She would lighten the burden of his solitary labour; share his life of wisdom and pursuit of truth. (shrink)

Bermúdez's “rational framing effects” are consequences of a counterintuitive phenomenon that I call “normative polyphony”: the reality that a single action may, with logical consistency, sustain diverse positive and negative judgments. I show that normative polyphony emerges from “ontological polyphony” – that is, diverse possible framings of relevant details – and illustrate this “polyphony principle” through a reading of Dostoevsky's (1993) Crime and Punishment.

In this essay, I argue that genuine responsibility and ethical self-understanding are possible without narrative—or, at least, that narrative is not always sufficient. In §2, I introduce and clarify a distinction between our ontological subjectivity and everyday practical identity—one made famous by Heidegger and Sartre. On the basis of this distinction, in §3 I argue that narrative is unable to ground ethical choice and decision. For, although acting in light of practical identities is something we do, it cannot wholly capture (...) what it is to be who we are. Irrespective of whatever worldly projects and identities we press into, something about our subjectivity always remains unchanged. Narrative identity, which trades merely on practical identity, thus obscures this ontological dimension of life wherein human action, decision, choice, and responsibility truly originate. By way of conclusion, in §4, I briefly examine depictions of the narrative life found within the authorships of Dostoevsky, Kierkegaard, and Voltaire, illustrating how self-narrative at times invites self-deception and annuls responsibility. A life of genuine responsibility demands more than what the most candid and best intentioned of self-narratives can supply us. Living the good life, I shall intimate, is thus not something that involves mere narrative. It depends, rather, on inwardness. (shrink)

Martin Rázus (1888—1937) was one of the most important personalities of Slovak Lutheran social, political, cultural, literary, and intellectual life during the first half of the twentieth century. First, I examine the picture of Slovak rural morality portrayed in the works of Rázus, particularly his 1929 novel Svety [Worlds], in which Rázus presents the morality of the people in the Slovak countryside from the beginning of the twentieth century until the end of the 1920s. Second, as the ethical and moral (...) issues of life are crucial topics of Rázus's philosophical and ethical reasoning, I examine Rázus's ethical treatise Argumenty [Arguments] (1932), in which he develops, explains, and philosophically justifies many of his ideas concerning the ethics and morality expressed in his literary works and political and religious essays. (shrink)

Abstract: There is much that I admire in Richard Moran's account of how first-person authority may be consistent with self-knowledge as an achievement. In this paper, I examine his attempt to characterize the goal of psychoanalytic treatment, which is surely that the patient should go beyond the mere theoretical acceptance of the analyst's interpretation, and requires instead a more intimate, first-personal, awareness by the patient of their psychological condition.I object, however, that the way in which Moran distinguishes between the deliberative (...) and the theoretical attitudes is ultimately inconsistent with a satisfactory account of psychoanalytic practice; mainly because, despite Moran's claims to the contrary, such a distinction is still inspired by a Cartesian picture of the self. I argue that, in the light of his distinction, Moran may emphasize that an agent's psychological dispositions should be permeable to her decisions and projects, but is forced to reject the idea that permeability could go the other way too. I explore Bernard Williams' notion of acknowledgment and Simone Weil's distinction between two notions of necessity, in order to articulate a notion of receptive passivity which may help us to characterize this second direction of permeability. I finally outline why receptive passivity (and, thereby, the double direction of permeability) is crucial in order to identify the goal of psychoanalytic treatment and, derivatively, to understand how a certain kind of awareness may have a significant therapeutic effect. (shrink)

In a lecture on ‘Science and Psychology’ Dr Drury distinguishes between ‘a psychology which has insight into individual characters’ and ‘a psychology which is concerned with the scientific study of universal types’, one which comprises ‘those subjects that are studied in a university faculty of psychology’. The former, and not the latter, he says, is psychology in ‘the original meaning of the word’. ‘We might say of a great novelist such as Tolstoy or George Eliot that they show profound psychological (...) insight into the characters they depict … In general, it is the great novelists, dramatists, biographers, historians, that are the real psychologists.’. (shrink)

How does the human animal who thinks and loves relate to criminal justice? This essay takes up the idea of a moral psychology of guilt promoted by Bernard Williams and Herbert Morris. Against modern liberal society’s ‘peculiar’ legal morality of voluntary responsibility, it pursues Morris’s ethical account of guilt as involving atonement and identification with others. Thinking of guilt in line with Morris, and linking it with the idea of moral psychology, takes the essay to Freud’s metapsychology in Civilization and (...) Its Discontents. Two conflicting routes to guilt are noted in Freud, one involving internalisation of external anger to suppress destructive instincts, the other loving identification with others in the process of self-formation. This second route is developed through the psychoanalytic thought of Hans Loewald and Jonathan Lear. Following Loewald, the moral psychology of self-formation makes loving identification with others the root of responsibility, guilt and atonement. Following Lear, the moral psychology of guilt developed on these lines renders psychoanalysis part of a broadly understood philosophical project following Aristotelian and Socratic principles. Underlying Morris’s account of guilt is the possibility of ‘prospective identification’, understood as the moral and psychological ground of guilt and reconciliation. This is the rational core of criminal justice, which maintains an uneasy relationship with law’s ‘peculiar’ morality. (shrink)

This article evaluates alternative models for explaining human behavior. In particular, it compares the resourceful, evaluative, maximizing model (REMM) with the economic (or money maximizing) model of human behavior. The theoretical framework is developed to enhance our understanding of "individual value creation" and to seek an economically rational explanation to: Why Warren Buffett is giving his money away to charity? The article develops a framework of biological, material, and immaterial sources of value. The article additionally extends the existing REMM and (...) finds several economically rational reasons for him to give away his money including the present value of help and goodwill, gained control, and lowered transaction costs. (shrink)

For three centuries the primary aspiration of Western governments has been constant economic growth but with the Industrial Revolution this objective became troublesome. In the 20thcentury unprecedented levels of industrial production and social consumption caused palpable harm to humans and the environment. Hannah Arendt and John Kenneth Galbraith turned their pens to such concerns and Bill Mollison and David Holmgren advocated a permaculture approach to growth, one that strives to limit human interference in natural growth processes. Today’s precarious economic and (...) ecological imbalances could be stabilized by a shift in applied growth paradigms, from capitalist to permaculturist.Depuis trois siècles, les gouvernements occidentaux aspirent à une croissance économique constante. À la suite de la Revolution industrielle, cet objectif est devenu troublant. Au cours du 20e siècle, les niveaux de production et de consommation sans précédent sont devenus manifestement malsains pour les êtres humains et dangereux pour l’environnement. Hannah Arendt et John Kenneth Galbraith se sont intéressés à ce sujet. De même, Bill Mollison et David Holmgren ont recommandé d’appliquer à la croissance économique une stratégie semblable à la permaculture, qui cherche à limiter l’intervention humaine dans les processus naturels de croissance. Les circonstances écologiques et économiques précaires d’aujourd’hui pourraient être stabilisées par un virage appliqué d’un modèle capitaliste à un modèle permaculturiste. (shrink)

sThe salience of Fyodor Dostoevsky’s novels for philosophical reflection is undeniable. By providing a myriad of often dialectically mediating perspectives on certain subjects, he can serve as a rich fount for philosophical polemic. Many readers have been prone to confine the philosophical import of Dostoevsky’s prose to such a polyphony of dialectically interacting perspectives. In this article, this topic is taken up with a focus on the differing points of view on human salvation espoused by the protagonists of The Brothers (...) Karamazov. It will be argued that Dostoevsky held to a view that only through certain existential struggles the human agent can attain a full-blooded experience of redemption. This argument will be made from the dialectical development of predominantly Ivan and Alyosha Karamazov. (shrink)

Contemporary economic thought presumes that individuals in a society always act according to their self-interest or private economic incentives, while important ethical motivations for action, such as a concern for others and public interest, are largely ignored. This paper is based on my experience of teaching an undergraduate course that highlighted the divergence between economic incentives and ethical motives for action in present-day life and business. Teaching tools such as lectures, case and group discussions were employed to address important ethical (...) dilemmas of individuals and managers in contemporary societies. Readings underscored the evolving relationship of business ethics and economic incentives, and the relevance of ancient ethical principles (e.g., Ethics of Interdependence, and Ethics of Prudence and Self-Development) to present-day business ethics. The course emphasized the imminent need in contemporary societies to reduce the divergence between economic incentives and ethical motives for action, and called for a greater understanding of business ethics today, given the complex ethical concerns that managers confront in the current global environment. (shrink)

Academic frauds, dishonesty and cheating are pervasive in Pakistan, but thus far less systematic research has been undertaken on the effectiveness of the policies designed for countering academic dishonesty. Generally, the success of a policy depends on a good design and appropriate implementation. The design aspect of the policies to counter academic dishonesty in Pakistan is studied elsewhere, the purpose of this article is to empirically examine the implementation stages of the same policies. In doing so, the study utilizes a (...) panel data set comprising of 60 cross-sections and 06 time series observations (2012–2017). Results of the rigorous panel regression models shows that leniency in the prescribed punishments and an exhaustive belief on the efficacy of traditional examination surveillance methods are counterproductive. The study however failed to substantiate the direct relationship of discrimination and academic dishonesty in the sample. It is therefore concluded that prescribed punishments must be awarded in letter and spirit and that there is need for coordination at different stages of the implementation. Further, the study also recommends that traditional forms of examination surveillance must be augmented using modern technology. (shrink)

The topics of ethical conduct and governance in academic research in the business field have attracted scientific and public attention. The concern is that research misconduct in organizations such as business schools and universities might result in practitioners, policymakers, and researchers grounding their decisions on biased research results. This study addresses ethical research misconduct by investigating whether the ethical orientation of business researchers is related to the likelihood of research misconduct, such as selective reporting of research findings. We distinguish between (...) deontological and consequentialist ethical orientations and the competition between researchers and investigate the moderating role of their perceived autonomy. Based on global data collected from 1031 business scholars, we find that researchers with a strong deontological ethical orientation are less prone to misconduct. This effect is robust against different levels of perceived autonomy and competition. In contrast, researchers having a consequentialist ethical orientation is positively associated with misconduct in business research. High levels of competition in the research environment reinforce this effect. Our results reveal a potentially toxic combination comprising researchers with a strong consequentialist orientation who are embedded in highly competitive research environments. Our research calls for the development of ethical orientations grounded on maxims rather than anticipated consequences among researchers. We conclude that measures for ethical governance in business schools should consider the ethical orientation that underlies researchers’ decision-making and the organizational and institutional environment in which business researchers are embedded. (shrink)

We present an analysis of over 400 comments about complying with tax obligations extracted from online discussion forums for freelancers. While the topics investigated by much of the literature on taxpayer behaviour are theory driven, we aimed to explore the universe of online discussions about tax in order to extract those topics that are most relevant to taxpayers. The forum discussions were subjected to a qualitative thematic analysis, and we present a model of the ‘universe’ of tax as reflected in (...) taxpayer discussions. The model comprises several main actors and describes the multiple ways in which they relate to taxpayers’ behaviour. We also conduct a more focused analysis to show that the majority of taxpayers seem unconcerned with many of the variables that have been the focus of tax behaviour research, and that most people are motivated to be compliant and are more concerned with how to comply than whether to comply. Moreover, we discuss how these ‘real-world’ tax discussions question common assumptions in the study of tax behaviour and how they inform our understanding of business ethics more generally. (shrink)