Transhumanism advances an ideology promising a positive human advance through the application of new and as yet unrealized technologies. Underlying the whole is a libertarian ethos married to a very Christian eschatology promising a miraculous transformation that will answer human needs and redress human failings. In this paper, the supposedly scientific basis on which transhumanist promises are built is critiqued as futurist imaginings with little likelihood of actualization. Transhumanists themselves are likened to the affable con man Professor Harold Hill who, (...) in The Music Man, describes as dire social problems whose solution is a youth band he seeks to sell but has no intention of building. Even were some of the transhumanist imaginings to be realized, I argue, the result would be a dystopia in which the few received benefits denied to the many. In advancing imaginary technologies as a solution to human needs, transhumanists and their bioethical fellow travelers handily avoid discussion of or advocacy for the kind of pedestrian social actions that demonstrably could achieve many of their purported goals. So their enthusiasms, I conclude, are not merely fanciful but damaging to the humanist goals they pretend to advance. (shrink)

The psychological study of ethical reasoning tends to concentrate on a few specific issues, with the bulk of the research going to the study of people's attitudes toward moral rules or the welfare of others. But people's ethical reasoning is also shaped by a wide range of other concerns. Here I focus on the importance that people attach to the ideal of being yourself. It is shown that certain experimental results - results that seemed anomalous and inexplicable to researchers who (...) focused on moral rules and concern for the welfare of others - can be explained quite elegantly as the product of people's attachment to the ideal of 'being yourself'. The success of this explanation then points to the need for a more general inquiry into the role that the ideal of 'being yourself ' plays in people's ethical reasoning. (shrink)

We introduce the concept of fraud tolerance, validate the conceptualization using prior studies in economics and criminology as well as our own independent tests, and explore the relationship of fraud tolerance with numerous cultural attributes using data from the World Values Survey. Applying partial least squares path modeling, we find that people with stronger self-enhancing values exhibit higher fraud tolerance. Further, respondents who believe in the importance of hard work exhibit lower fraud tolerance, and such beliefs mediate the relationship between (...) locus of control and fraud tolerance. Finally, we find that people prone to traditional gender stereotypes demonstrate higher fraud tolerance and document subtle differences in the influence of these cultural attributes across age, religiosity, and gender groups. Our study contributes to research on corporate governance, ethics, and the antecedents of work-place dishonesty. (shrink)

Human Resource Management is in a contentious relationship with moral philosophy. To understand this relationship, one can approach it from the standpoint of Human Resource Management (HRM) or philosophy. This article presents the latter. One of the most important 20th century discussions on the development of moral behaviour came from Laurence Kohlberg. His model of universal moral stages provides a framework inside which virtually all forms of morality take place. These stages are used to characterise the morality of HRM. In (...) order to avoid portraying them as moral philosophy the paper assesses HRM’s morality by using these seven stages as an ordering framework. To achieve this, a normative and a supportive empirical study have been conducted: the normative study found that HRM appears to be located at stages two and four; this is supported by empirical data because most respondents (76%, n=204) saw HRM’s morality as a reflection of these three stages. These stages represent: seeking personal benefits, corporate conformity, and supporting corporate policies. (shrink)

This article aims to initiate a discussion on the demarcation of the ethics of care. This discussion is necessary because the ethics of care evolves by making use of insights from varying disciplines. As this involves the risk of contamination of the care ethical discipline, the challenge for care ethical scholars is to ensure to retain a distinct care ethical perspective. This may be supported by an open and critical debate on the criteria and boundaries of the ethics of care. (...) As a contribution, this article proposes a tentative outline of the care ethical discipline. What is characteristic of this outline is the emphasis on relational programming, situation-specific and context-bound judgments, a political–ethical perspective, and empirical groundedness. It is argued that the ethics of care is best developed further by means of an intradisciplinary approach. Two intradisciplinary examples show how within the frame of one discipline, other disciplines are absorbed, both with their body of knowledge and their research methodology. (shrink)

The purpose of this article is to shape a theoretical framework of attentiveness in care, which may function as a background to study attentiveness in a health care setting empirically. More insight into the functions, forms, and aspects of attentiveness in a particular health care setting is important, as there is a lack of indicators and criteria that enable a sharp picture of the caring side of health provision. The concept of attentiveness and its relation to care have seldom been (...) examined thoroughly and broadly. This article argues that attentiveness is constitutive for good care, as it can create a space in which a relationship may arise. (shrink)

There is a tendency in the business ethics literature to think of ethics in restrictive terms: what one should not do, and how to control this. Drawing on Lawrence Kohlberg''s theory of moral development, the paper focuses on, and draws attention to, another more positive aspect of ethics: the capacity of ethics to inspire and empower individuals, as well as groups. To understand and facilitate such empowerment, it is argued that it is necessary to move beyond Kohlberg''s justice reasoning so (...) as to appreciate the value and importance of feeling and care. Accordingly, we draw upon case study material to review the meaning of Kohlberg''s higher stages — 5, 6 and 7 — to question the meaning of ethical reasoning. With such deeper understanding of particular ethical codes or practices, it is thought that members of organisations may come closer to thespirit, as opposed to the letter, of ethical conduct in organisations. This, we argue, is consistent with the degree of trust and integrity demanded by leaner, post-bureaucratic ways of organizing and conducting business as well as being personally beneficial to the people involved. (shrink)

This article discusses ethical implications for the academy in the use of cyberspace and virtual reality in conducting its teaching and research responsibilities. It identifies important cyberspace ethics concerns as they intersect with the academy and provides an ethical framework for coming to grips with them. Topics discussed here include the sine qua non of academic collegiality and civility, concerns about digital alteration of images and sounds, and issues pertaining to academic administration and infrastructure.

I explore the ethics of altering the body of a child with severe cognitive disabilities in such a way that keeps the child “forever small.” The parents of Ashley, a girl of six with severe cognitive and developmental disabilities, in collaboration with her physicians and the Hospital Ethics Committee, chose to administer growth hormones that would inhibit her growth. They also decided to remove her uterus and breast buds, assuring that she would not go through the discomfort of menstruation and (...) would not grow breasts. In this way she would stay “forever small” and be able to be carried and handled by family members. They claimed that doing this would ensure that she would be able to be part of the family and of family activities and to have familial care. But the procedure has raised thorny ethical questions. I wish to explore these questions philosophically by bringing to bear my own experiences as a mother of a grown daughter with severe cognitive impairments. (shrink)

As levels of trust decrease and the necessity for trust increase in our society, we are increasingly driven toward the untoward, even disastrous, outcomes of the prisoner's dilemma. Yet despite the growing evidence that (re)building conditions of trust is increasingly mandatory in our era, modern moral philosophy (by default) and the social sciences (implicitly) legitimize an instrumental rationality which is the root problem. The greatest danger is that as conditions of trust are rationalized away through the progressive institutionalization of an (...) instrumental rationality, we are driven towards the most virulent form of the prisoner's paradox — ethical relativism and its nihilistic consequences. (shrink)

In this essay I examine the relevance of the vocabulary of an ethics of care to ecofeminism. While this vocabulary appears to offer a promising alternative to moral extensionism and deep ecology, there are problems with the use of this vocabulary by both essentialists and conceptualists. I argue that too great a reliance is placed on personal lived experience as a basis for ecofeminist ethics and that the concept of care is insufficiently determinate to explicate the meaning of care for (...) nature. (shrink)

Listening is crucial to reaching multicultural understanding. Borrowing from the work of Hans-Georg Gadamer we develop a hermeneutics of listening. To listen we must risk our prejudices, but these prejudices constitute our very identity. In this paper we attempt to answer the question, “Why Listen?” if listening is such a potentially dangerous activity.

This paper considers a recent claim that Confucianism and feminism are compatible since both are care ethics. I examine some aspects of contemporary care ethics and compare them with Confucian ethi...

I argue that the principle of care, developed in care ethics, can be a better ground for civic solidarity than that of civic friendship. To make my argument, I present a preliminary categorization of extant discussion on civic solidarity as either falling under the commonality model or the relationship model. I argue that the reciprocity model of civic friendship proposed by Danielle Allen and Sibyl Schwarzenbach serves as a synthesis of the two models, constructing the most compelling theory of civic (...) friendship available.Despite the many virtues of the reciprocity model of civic friendship, I argue that the principle of care is practically prior and more appealing as a model of civic solidarity than that of civic friendship. In unpacking this argument, I present the concept of care as a political principle developed in care ethics and compare and contrast it with the concept of civic friendship. (shrink)

This longitudinal study examined the development of moral judgement in 37 nursing students attending a university in Suwon, Korea. The participants completed the Korean version of the Defining Issues Test to allow analysis of their level of moral judgement. The development of moral judgement was quantified using ‘the moral development score’ at each stage (i.e. the six stages detailed by Kohlberg) and the ‘P(%) score’ (a measure of the overall moral judgement level). The results were as follows: (1) the moral (...) development score for stage 5A was consistently the highest across the four years of the students’ course, showing significant differences in some sociodemographic factors including home, birth order and monthly income; and (2) the P(%) score was higher in fourth-year (47.47 ± 11.21) than in first-year (46.13±9.73) students. There was no significant difference in the P(%) score according to sociodemographic factors. Further studies will examine in detail the correlation between curriculum and moral judgement development. We suggest that courses in ethics education should be made more relevant. (shrink)

Moral foundations theory provides a theoretical framework for understanding the universal and societal aspects of morality. The focus thus far has been on understanding the influence of group categories on moral foundations by controlling for relevant factors and then examining the unique contribution of a single factor. Although this type of analysis was critical to demonstrate the efficacy of the Moral Foundations Theory and Moral Foundations Questionnaire, the current study examines moral responses from the intersection of culture, ethnic identity and (...) gender group membership in the United States and India. Significant results suggest that moral foundations are better understood through a multiple group identity perspective and that the MFQ is equipped to capture differences in moral foundations within subgroups. (shrink)

I argue that the epistemological virtues of concrete thinking, self-transparency, and narrative understanding developed by care ethicists can help international development practitioners combat their own temptations to engage in “unconscious unjustified paternalism” (UUP). I develop the concept of UUP—a type of paternalism in which one party unjustifiably substitutes her judgment for another's because of difficulty distinguishing her desires for the other from the other's good. I show that the temptation to UUP is endemic to development and that care ethics contains (...) virtues for combating it. Key to my claim is a view of caregiving as a practice of negotiating conflict. (shrink)

Our objective is to examine the effects of Big Five personality traits on ethical ideologies using a time-lagged design of 406 employees of higher education institutions in Pakistan. Based on low/high idealism versus relativism, we investigate the conceptual linkage between each of the personality traits and moral philosophy. The results illustrate that extraversion and openness to experience believed on subjectivism moral philosophy, agreeableness believed on situationism, and neuroticism believed on absolutism moral philosophies. In addition, contentiousness believed on exceptionism moral philosophy. (...) Furthermore, managerial implications and future research directions are suggested. (shrink)

Ethics guidance and ethical frameworks are becoming more explicit and prevalent in health policy proposals. However, little attention has been given to evaluating their roles and impacts in the policy arena. Before this can be investigated, fundamental questions must be asked about the nature of ethics in relation to policy, and about the nexus of the fields of applied ethical analysis and health policy analysis. This paper examines the interdisciplinary stretch between bioethics and health policy analysis. In particular, it highlights (...) areas of scholarship where a health policy ethicsspecialization—as distinctive from bioethics—might develop to address health policy concerns. If policy and ethics both ask the same question, that question is: “What is the good, and how do we achieve (create, protect, cultivate) it?” To answer this question, the new field of “health policy ethics” requires development. First, we should develop a full set of ethical principles and complementary ethical theories germane to public policy per se. Second, we must understand better how explicit attention to ethical concerns affects policy dynamics. Third, we require new policy and ethical analytic approaches that contribute to constructive (not obstructive) policy making. Finally, we need indicators of robust, high quality ethical analysis for the purpose public policy making. (shrink)

ABSTRACTThis paper explores theoretical and practical implications of feminist theory—specifically standpoint theory, ethics of care, and related concepts from feminist geography—for global public relations, an area of theory and practice often associated with Western imperialism. Global public relations theory dictates that effective transnational campaigns should retain some global consistency but also be tailored to local publics. Textual analysis of global campaigns by a coalition of public and private organizations promoting handwashing in poor and agrarian communities worldwide revealed that effective campaigns (...) had globally constant and locally responsive elements. Furthermore, the campaigns aligned with standpoint theory’s privileging of situated knowledge grounded in lived experiences, especially women’s. Last, effective global handwashing campaigns were motivated by an ethic of care and commitment to social change, showing relevance of feminist approaches for global public relations. (shrink)

: Hipparchia's use of exile as an ethical and rhetorical space from which to critique convention is the point of departure for an examination of the ethics of using exile as a rhetorically effective position for feminist theorizing. To address the ethical problems involved in using exile as a rhetorical space, I argue for a reading of exile as both a rhetorical and embodied space that can maintain an ethical anchor for feminist rhetorical and political practice.

Hipparchia's use of exile as an ethical and rhetorical space from which to critique convention is the point of departure for an examination of the ethics of using exile as a rhetorically effective position for feminist theorizing. To address the ethical problems involved in using exile as a rhetorical space, I argue for a reading of exile as both a rhetorical and embodied space that can maintain an ethical anchor for feminist rhetorical and political practice.

This article analyses how the new type of worker is constructed in respect to gender in current management literature. It contributes to the increasing body of work in organisational theory and business ethics which interrogates management texts by analysing textual representations of gender. A discourse analysis of six texts reveals three inter-connected yet distinct ways in which gender is talked about. First, the awareness discourse attempts to be inclusive of gender yet reiterates stereotypes in its portrayal of women. Second, within (...) the individualisation discourse, formerly discriminatory elements of gender lose their importance but a gender dimension reappears within the idea of ‹Brand You’. Third, in the new ideal discourse, women are constructed as ideal workers of the future. The article argues that there is little space within this web of discourses for an awareness of the continued inequalities experienced by women in relation to men to be voiced and that this rhetorical aporia contributes to a ‹post-feminist’ climate. (shrink)

This article uses elements of autoethnography to theorize an in/formal support relationship between a friend with a physical disability, who uses attendant services, and me. Through thinking about our particular “frien-tendant” relationship, I find the common scholarly orientations toward “care” are inadequate. Starting from the conversations between feminist and disability perspectives on care, I build on previous work to further develop the theoretical framework of accessible care. Accessible care takes a critical, engaged approach that moves beyond understanding “accessibility” as merely (...) concrete solutions to create more inclusive forms of care. Care, in this context, is positioned as an unstable tension among competing definitions, including that it is a complex form of oppression. Accessible care draws on feminist disability perspectives and the feminist political ethic of care to build bridges in four areas: from daily experiences of disability and support to theoretical discussions; across feminist care research and disability perspectives; across divisions and anxieties within disability communities; and from the local to transnational applications. These bridges do not aim to resolve debates but allow us to travel back and forth between differing perspectives and demonstrate the tenuous possibility of accessible practices and concepts of care. (shrink)

Web-based access to engaging instructional materials for SEE instruction represents an increasingly viable and attractive opportunity for educators. This paper will review research findings that demonstrate important differences in more experienced and novice ethical responses to engaging online materials, including authentic cases, codes, and commentaries. Results demonstrate that experienced ethical thinkers are more likely than novices to appeal to middle level principles that identify professional role-specific obligations (RSO); to make greater use of professional knowledge in order to recognize moral issues (...) and relevant facts; and to employ more ‘contextually sensitive’ reasoning strategies when crafting resolutions to moral problems — e.g., identify alternative moral issues, assess the moral implications of actions, and provide alternative practical resolutions to conflicts. These findings suggest that when effectively integrated into SEE courses, authentic instructional materials have the potential to effectively challenge students and enhance student learning. however, there is evidence that the uses and benefits of these materials are not well understood. In the second part of this paper, five research-based instructional principles will be identified and discussed that can help SEE instructors better understand how to effectively integrate these materials into their courses. (shrink)

In the aftermath of various corporate scandals, management research and practice have taken great interest in ethical leadership. Ethical leadership is referred to as “normatively appropriate conduct” (Brown et al. in Organ Behav Hum Decis Process 97(2):117–134, 2005), but the prescriptive norms that actually underlie this understanding constitute an open question. We address this research gap by turning to relational models theory (Fiske in Structures of social life: the four elementary forms of human relations, Free Press, New York, 1991), which (...) contextualizes four distinct moralities in four distinct interactional norms (i.e., the relational models). We expect that the norms inherent in each model dictate the type of leader relationship that followers deem ethical. Specifically, we hypothesize that, for each norm, followers will perceive leaders as less ethical the more discrepant, i.e., the more incongruent, followers’ ideal relational norm is with the perceived norm that they attribute to their actual leader–follower interaction. We tested the respective incongruence hypothesis in a cross-sectional survey of 101 Dutch employees. Polynomial regression and surface response analyses provide support for the hypothesized incongruence effects in each of the four relational models, suggesting that normatively appropriate conduct should not be limited to caring (i.e., community-oriented) behaviors. Indeed, all four relational models can predict ethical leadership perceptions. We discuss the implications in the context of ethical leadership research and managerial practice. (shrink)

Neoclassical economics has become the predominant school of economic thought, influencing scholarship on management, organizations, and business ethics. However, many feminist economists challenge the individualist and positivist foundations of neoclassical economic epistemology, arguing instead that purportedly gender-neutral and value-free methods routinely and systematically leave out and undervalue women. Extending this proposition, this article introduces the epistemic foundations of feminist economics and illustrates how they can produce novel insights relevant for business ethics. In particular, by examining economic phenomena from the point (...) of view of the people they affect, feminist economic epistemology is able to elucidate the ways in which power asymmetries and gender norms that constitute the social world can be reflected in business practices. I apply this methodological insight to three case studies of global supply chains to challenge the neoclassical assertion that including women in labor markets necessarily catalyzes gender equality. (shrink)

The first aim of this paper was to investigate how the traditional Protestant work ethic and more contemporary work values were related to one another, and differed across genders and two cultural contexts, namely Turkey and the U.S. The second aim was to elucidate the role of religiosity in PWE among the two cultural groups. Two hundred and sixty six American and 211 Turkish university students participated in this questionnaire study. The analyses examining cross-cultural differences revealed that Turkish university students (...) reported greater scores in the PWE and all contemporary work values as compared to their American counterparts. For the Turkish sample, there were no gender-related differences in the PWE, whereas in the U.S. sample, men reported greater PWE scores than did women. With regard to gender differences in contemporary work values, our results showed that gender groups differed in feminine and entrepreneurship values in both cultural contexts; men emphasized femininity and entrepreneurship more than women in Turkey but the reverse was true in the U.S. Correlations between contemporary work values and the PWE illustrated that the PWE is associated with entrepreneurship and masculine values in both cultural contexts and with feminine values in the Turkish context. Finally, our results regarding the role of religiosity in PWE indicated that highly religious participants reported greater PWE scores than the less religious ones regardless of culture. Findings are discussed with reference both to differences in the two socio-cultural contexts and to recent change in the social structure of Turkish society. (shrink)

The rapid advances in Artificial Intelligence and Robotics will have a profound impact on society as they will interfere with the people and their interactions. Intelligent autonomous robots, independent if they are humanoid/anthropomorphic or not, will have a physical presence, make autonomous decisions, and interact with all stakeholders in the society, in yet unforeseen manners. The symbiosis with such sophisticated robots may lead to a fundamental civilizational shift, with far-reaching effects as philosophical, legal, and societal questions on consciousness, citizenship, rights, (...) and legal entity of robots are raised. The aim of this work is to understand the broad scope of potential issues pertaining to law and society through the investigation of the interplay of law, robots, and society via different angles such as law, social, economic, gender, and ethical perspectives. The results make it evident that in an era of symbiosis with intelligent autonomous robots, the law systems, as well as society, are not prepared for their prevalence. Therefore, it is now the time to start a multi-disciplinary stakeholder discussion and derive the necessary policies, frameworks, and roadmaps for the most eminent issues. (shrink)

Feminist peace theories that find hope for peace in the ideal of the caretaking woman are grounded in patriarchal gender distinctions, fail to challenge adequately the patriarchal dualism that constitutes the self by devaluing the other, and the practice of caretaking about which they speak may be easily co-opted into the service of war. Feminist peace theory should address the devaluation of "others," in order to undermine this justification and motivation for war.

Multiple moral emotions were examined from a dynamic motivational framework through two hypothetical dilemmas that originate from the cognitive-developmental research program in morality. A questionnaire based on recognition task measurement of moral motivation and emotions was administered to 546 college students. As part of the dynamic complexity of moral motivation, intrapersonal operation of multiple emotions were expected and found toward each emotion target in each judgment context. Compassion and distress were among the most important moral emotions. Relatively strong degrees of (...) anger and hate were reported toward the victimizers in ways that distinguished judgment choices. Participants distinguished a variety of positive emotions from anger and hate through differential associations with judgment choices. The study revealed orderly patterns of variability in the multiplicity of moral emotional experience based on relations with specific emotion targets, judgment choices, and developmental quality of moral motivation. The overall developmental quality of moral motivation was negatively associated with hate and positively associated with anger toward the victimizers. Emotional awareness was also found to be positively related to the developmental quality of moral motivation. Exploring the intrapersonal multiplicity of moral emotional experience has important implications for understanding the complexity of moral decision making and motivation. (shrink)

We report the results of a study that examines the association between gender and individuals’ intentions to report fraudulent financial reporting using non-anonymous and anonymous reporting channels. In our experimental study, we examine whether reporting intentions in response to discovering a fraudulent financial reporting act are associated with the participants’ gender, the perpetrator’s gender, and/or the interaction between the participants’ and perpetrator’s gender. We find that female participants’ reporting intentions for an anonymous channel are higher than for male participants; the (...) fraud perpetrator’s gender and the interaction with participants’ gender were not significantly associated with anonymous channel reporting intentions. Neither of the two factors nor the interaction between the two factors was associated with reporting intentions to a non- anonymous reporting channel. Results from an additional analysis indicate that male and female participants differ in the extent to which they judge the reduction in personal costs of an anonymous reporting channel compared to a non-anonymous reporting channel and that the reduction in personal costs mediates the relationship between participant gender and anonymous reporting intentions. (shrink)

Political philosophy presents a static conception of childhood as a state of lack, a condition where intellectual, physical, and moral capacities are undeveloped. This view, referred to by David Kennedy as the deficit view of childhood, is problematic because it systematically disparages certain universal features of humanity—dependency and growth—and incorrectly characterizes them as features of childhood only. Thus there is a strict separation between childhood and adulthood because adults are characterized as fully autonomous agents who have reached the end of (...) their moral and cognitive development. I argue that this view is mistaken, and limits both the developmental abilities of adults and ongoing moral development within an organized state. I propose that we view dependency as a human condition. By doing so, children and adults form the kind of relationship with one another that encourages the growth and development of our moral sense in both childhood and adulthood. (shrink)

The issue of worker alienation in the context of business ethics is critically examined. From a normative perspective, it is assumed that the minimal ethical requirement in business should include accountability for adverse consequences of management practice for workers in organizations. Using this standard, managerial actions that are responsible for worker alienation are considered unethical. The nature of work alienation and the organizational conditions responsible for it are outlined. Several dealienation measures in the form of empowerment strategies for management are (...) presented as ethical imperatives. (shrink)

While the ethic of care has generally been regarded as an appropriate attitude for nurses, it has not received equal attention as a mode of ethical problem solving. The primary nursing model is exp...

The aim of this study was to investigate relationships between care and justice reasoning, dispositional empathy variables and meta‐ethical thinking among 128 students from a university of applied sciences. The measures were Skoe’s Ethic of Care Interview, the Defining Issues Test, Davis’s Interpersonal Reactivity Index and Meta‐Ethical Questionnaire. The results showed that levels of care reasoning were positively related to the post‐conventional schema and negatively related to the personal interest schema in justice reasoning. Age, meta‐ethical thinking, the post‐conventional schema and (...) perspective taking predicted care reasoning. Sympathy was positively related to both modes of moral reasoning among men and predicted their care reasoning. The results point out common elements for care and justice reasoning, underscore the importance of perspective taking for moral reasoning and indicate that the relationship between affective‐based empathy and moral reasoning is gender‐specific and far more complex than previous theories suggest. (shrink)

This study investigates the impact of Securities and Exchange Commission enforcement actions on individuals holding Certified Public Accountant accreditation. While prior research has investigated both the characteristics of companies that have been investigated by the SEC and litigation against audit firms, it has not addressed the ways in which SEC investigations impact CPAs. Using a sample of 262 CPAs, we find that the most common CPA breach was associated with overstating revenues/income or earnings. The study finds serious consequences for CPAs (...) in terms of employment restrictions and SEC actions, incorporating suspension, which is often permanent. We find that the primary factors relating to the severity of actions by the SEC is whether the CPA intentionally breached the professional code of conduct, the age of the CPA, whether the CPA is still a member of the AICPA with CPA status and whether the CPA was operating as an external auditor or in a corporate accounting role. Our findings have implications for accounting practitioners, the AICPA and boards of directors. (shrink)

Sex differences in behavior are most interesting when they are the result of inherent differences in the operational rules motivating behavior and not merely a reflection of differing life history experiences. American men and women exhibit a few differences in testamentary patterns of property allocation that appear to be due to inherently different rules of allocation. Even when analyses control for resources and surviving kin configurations, women distribute their property among a greater number of individual beneficiaries than do men. The (...) most striking differences in property allocation between men and women occur within the nuclear family and reflect differences in reproductive life span and the resulting reproductive conflicts between spouses that can endure beyond death. (shrink)

Drawing Wittgenstein's and Irigaray's philosophies into conversation might help resolve certain misunderstandings that have so far hampered both the reception of Irigaray's work and the development of feminist praxis in general. A Wittgensteinian reading of Irigaray can furnish an anti-essentialist conception of "woman" that retains the theoretical and political specificity feminism requires while dispelling charges that Irigaray's attempt to delineate a "feminine" language is either groundlessly utopian or entails a biological essentialism.