(1998). The idea of the university in the global era: From knowledge as an end to the end of knowledge? Social Epistemology: Vol. 12, Sites of Knowledge Production: The University, pp. 3-25. doi: 10.1080/02691729808578856.

The discussion about the relationship between tone at the top and financial reporting practices has been primarily focused on the oversight role played by the board of directors and other structural elements of corporate governance. Another relevant determinant of tone at the top is the corporate narrative language, since it is a fundamental way in which the chief executive officer enacts leadership. In this study, we empirically explore the association between financial reporting aggressiveness and five thematic indicators capturing different traits (...) of ethical leadership from 535 annual letters to shareholders. We find that aggressive financial reporting is positively associated with CEO letters using a language which is resolute, complex, and not engaging. Our empirical findings highlight the importance of examining discretionary corporate narratives for the auditing process and the role of tone at the top in influencing accounting practices. (shrink)

In this study, we explore the sincerity of the rhetorical tone of 664 annual letters to shareholders (CEO letters). Prior studies adopt Impression Management theory to predict that firms obfuscate failures and emphasize successes to unfairly enhance their image and maintain organizational legitimacy. Yuthas et al. (J Bus Ethics 41:141–157, 2002) challenged such a view, showing that firms reporting earnings surprises engage in ethical discourse with shareholders. We adopt the methodology of Yuthas et al. (J Bus Ethics 41:141–157, 2002) to (...) explore the association between firm performance and the rhetorical features of CEO letters in a large sample of Fortune 500 firms in the wake of the global economic crisis. In contrast to most prior research, we find that optimistic tone is congruent with both past and future performance. We conclude that under tough macroeconomic conditions, incentives to distort public information strategically are low. Rather, firms tend to engage in communicative action aimed at dialoguing with shareholders through sincere disclosure. However, in our conclusions, we warn about the impact of accounting and rhetorical manipulation on the congruence between optimistic tone and financial performance. (shrink)

This paper is concerned with the competing and complimentary relationships between intersubjectivity and discursive logic. It contends that the ultimate failure of Husserlian phenomenology is a testament to the dilemma of subjectivist philosophy. Indeed, political philosophy requires a paradigm-shift from subjectivity to intersubjectivity. With this in mind, this paper examines the classical encounter between morality and ethical life in connection with discursive ethics. While it argues that Habermas still retains a strong residue of subjectivist philosophy, it attempts to clarify the (...) discursive analysis of Foucault and probes into its applicability to practical philosophy. (shrink)

Public participation is well known for its practitioner insights and wealth of case reports. This knowledge is essential and has been well employed. Likewise, the theoretical literature on public participation is growing rapidly. The need for better conceptual and theoretical understandings of public participation has become clear. Public participation theories have not received great attention, and few have been proposed or tested. Yet theory offers much to practitioners of various interventions. The authors summarize work toward developing a public participation theory (...) and propose a way to conceptualize its skeletal components. The authors recognize that any theory must acknowledge that different people have different beliefs about what public participation should accomplish. Further, contextual variables affect a process’s character and outcomes. The authors begin with a discussion of theory’s importance to scholars, practitioners, and participants and provide an overview of existing approaches. The authors present findings from two empirical case studies used to further develop their theory of fair and competent public participation. They conclude with some observations about challenges and ways forward. (shrink)

The overarching question addressed in this article is whether there is something that might reasonably be called a Habermasian approach or perspective that bioethical enquiry might utilize.