bluuebunny/crossref_metadata_2025_split huggingface dataset:
Vers un axe Canberra-New Delhi dans l'océan Indien ?
Authors: Courmont Barthélemy , Geraghty Colin 
Published: July 2012

La multiplication des échanges commerciaux, conjuguée à l’identification de risques sécuritaires majeurs, fait aujourd’hui de l’océan Indien un espace géographique de plus en plus important. L’émergence de la Chine en fait un enjeu stratégique disputé par les puissances régionales. L’Inde et l’Australie, avec des objectifs qui leur sont propres, cherchent à renforcer leur présence dans cet espace, et s’interrogent sur des partenariats basés sur des perceptions partagées et des intérêts communs. La mise en place d’un axe Canberra-New Delhi reste toutefois limitée par la vision qu’en a chacun des deux protagonistes. Côté indien, les échanges avec l’Australie sont ainsi forcément déséquilibrés, l’océan Indien étant une extension de l’espace du sous-continent, duquel l’Australie n’est qu’un acteur extérieur. Côté australien, le subtil équilibre entre le maintien de relations économiques et commerciales fortes avec Pékin et de relations politiques et militaires réaffirmées avec Washington impose une redéfinition de la stratégie du « front occidental » plus vaste, dans laquelle l’Inde ne serait qu’un acteur parmi d’autres.
Lutte contre la piraterie, facteur structurant de sécurité en océan Indien ?
Authors: Roger-Lacan Véronique 
Published: July 2012

La lutte contre la piraterie somalienne dans l’océan Indien a conduit les coalitions navales internationales à mettre en place un schéma de coopération en dehors des circuits auxquels les États riverains de l’océan Indien se réfèrent plus facilement : ONU et Union africaine par exemple. Ces schémas de coopération navale n’ont pas pu conduire à ce jour à l’éradication du phénomène de la piraterie somalienne. Ils n’ont pas renforcé non plus la coopération entre des États riverains de l’océan Indien, et d’autres, aux caractéristiques très diverses. Ils ont donc peu de chance d’être pérennisés, et de constituer par conséquent un embryon de système de sécurité dans la région de l’océan Indien. Cet article n’engage que son auteur.
Géopolitiques mahoraise et réunionnaise : de la crise actuelle à un état des lieux régional
Authors: Moreau Sophie , Marszek Aurélien 
Published: July 2012

La crise actuelle de la « vie chère » sur l’île de la Réunion est la répercussion de la même crise qui a éclaté en octobre 2011 sur l’île de Mayotte pendant plus de six semaines à la suite des mouvements antillais de 2009. Au-delà des représentations trop manichéennes, et dont il faut se garder, entre Français métropolitains, Comoriens de différentes îles, donc aux cultures, alliances passées et histoires distinctes, Mahorais et populations asiatiques ou arabes, les géopolitiques mahoraise et réunionnaise se font face et s’enchevêtrent de plus en plus. Les migrations officielles et clandestines entre le continent africain, les Comores, Mayotte et la Réunion portent en elles les germes de rivalités communautaristes croissantes au cœur même d’un Eldorado social et économique. La grande pauvreté des migrants est bien évidemment la cause profonde de ces mouvements de population que des entités politiques ou religieuses peuvent être amenées à utiliser pour développer leur niveau de puissance locale ou régionale à l’approche de rendez-vous électoraux majeurs.
Opposition masculin/féminin à Wallis (Polynésie occidentale)
Authors: Chave-Dartoen Sophie 
Published: July 2012

Résumé La présente étude concerne les configurations que peut prendre l’opposition entre masculin et féminin en contexte non occidental, à savoir en Polynésie occidentale. Elle montre que, loin d’une simple opposition binaire, l’opposition entre masculin et féminin s’organise en différents niveaux d’oppositions complémentaires et forme différents types de relations. Une telle analyse nécessite un retour critique sur les catégories mobilisées dans une perspective comparative : ici, en effet, la distinction de sexe renvoie moins à des réalités biologiques ou ontologiques, qu’à des relations et à des formes de pérennisation qui impliquent des déploiements spatiaux et temporels différents.
Employment-at-Will, Employee Rights, and Future Directions for Employment
Authors: Radin Tara J. , Werhane Patricia H. 
Published: July 2012

Abstract:During recent years, the principle and practice of employment-at-will have been under attack. While progress has been made in eroding the practice, the principle still governs the philosophical assumptions underlying employment practices in the United States, and, indeed, EAW has been promulgated as one of the ways to address economic ills in other countries. This paper will briefly review the major critiques of EAW. Given the failure of these arguments to erode the underpinnings of EAW, we shall suggest new avenues for approaching employment issues to achieve the desirable goal of employee dignity and respect.
Managers as Judges in Employee Disputes: An Occasion for Moral Imagination
Authors: Moberg Dennis J. 
Published: July 2012

Abstract:Employee-employee conflicts are common occasions for managerial intervention. In judging such disputes, managers bring to encounters a frame that is not conducive to employee due process. Making managers aware of their legal responsibilities in resolving employee disputes is a poor substitute for managers’ understanding and implementation of their ethical due process obligations. Moreover, moral imagination is necessary in order to counter the effects of the managerial frame that employees are either not worthy of due process protections or that such protections are not a priority.
Debunking Corporate Moral Responsibility
Authors: Velasquez Manuel 
Published: July 2012

Abstract:I address three topics. First, I argue that the issue of corporate moral responsibility is an important one for business ethics. Second, I examine a core argument for the claim that the corporate organization is a separate moral agent and show it is based on an unnoticed but elementary mistake deriving from the fallacy of division. Third, I examine the assumptions collectivists make about what it means to say that organizations act and that they act intentionally and show that these assumptions are mistaken in their failure to understand the nature of intentional causality and of “as-if” intentionality. In exposing these mistakes I set out my own view in the form of two theses, the first of which states that individual members of an organization are always causally responsible for any corporate act, and the second of which states that attributions of intentions to corporations are always either descriptive or prescriptive attributions of “as if” intentionality.
From Accountability to Action to Amplification: Addressing our own Laryngitis
Authors: Hartman Laura P. 
Published: July 2012

Abstract:The following address considers the relevance of business ethics education to our students. Is our concept of ethics one of practice and application? And, if so, are we accountable to our students, our institutions and ourselves, for the practical impact that we have or, conversely, that we do not have? Aren’t we responsible in part if one of our students ventures forth and does not act in an ethical manner? Though a positive response to this query may not be popular, what is the alternative? If we are not responsible for the impact (or lack thereof) that we have on our students, then what is our purpose? The discussion further explores the nature of this impact and the process by which we can amplify the results.
Is There a Special E-Commerce Ethics?
Authors: Kracher Beverly , Corritore Cynthia L. 
Published: July 2012

Abstract:The speed and degree to which e-commerce is infiltrating the very fabric of our society, faster and more pervasively than any other entity in history, makes an examination of its ethical dimensions critical. Though ethical lag has heretofore hindered our explorations of e-commerce ethics, it is now time to identify and confront them. In this paper we define e-commerce and describe the characteristics that set it apart from traditional brick and-mortar business. We then examine the ethical foundation of e-commerce, focusing on the question, “Is there a special e-commerce ethics?” Our answer is “no.” We support our answer by showing that the current issues in e-commerce ethics and brick-and-mortar business are fundamentally the same, but that e-commerce issues have different manifestations and scope. We then demonstrate that ethical principles and rules in e-commerce and brick-and-mortar business are fundamentally the same, but have different manifestations at the most specific level. We elucidate this point by discussing the use of personal information and the opt-in, opt-out debate. We conclude with a call for research on trust, a key value in the success of e-commerce.
Information Requirements and the Characteristics of Sales Situations
Authors: Mooradian Norman 
Published: July 2012

Abstract:The focus of this paper is the ethics of information giving in the context of complex sales. It is argued that, while current theories provide a broad framework for describing the responsibilities of sales agents, they lack adequate descriptions of the conditions characteristic of complex sales situations. Without an adequate model of complex sales, ethical theories will fail to provide guidance to sales agents facing issues that arise from features of sales situations not accounted for in the theories. To motivate this claim, I develop a brief case study in the area of information system sales. The problem can be remedied, however, if the theories take into account the features of complex sales. A tentative list of such features is presented and their relevance to the case is discussed. One of the most important to emerge is the epistemic role of the buyer as the judge of competing information.
Does Type of Wrongdoing Affect the Whistle-Blowing Process?
Authors: Near Janet P. , Rehg Michael T. , Van Scotter James R. , Miceli Marcia P. 
Published: July 2012

Abstract:We analyzed data from a survey of employees of a large military base in order to assess possible differences in the whistle-blowing process due to type of wrongdoing observed. Employees who observed perceived wrongdoing involving mismanagement, sexual harassment, or unspecified legal violations were significantly more likely to report it than were employees who observed stealing, waste, safety problems, or discrimination. Further, type of wrongdoing was significantly related to reasons given by employees who observed wrongdoing but did not report it, across all forms of wrongdoing. However, the primary reason that observers did not report it was that they thought nothing could be done to rectify the situation. Finally, type of wrongdoing was significantly related to the cost of the wrongdoing, the quality of the evidence about the wrongdoing, and the comprehensiveness of retaliation against the whistle-blower. These findings suggest that type of wrongdoing makes a difference in the whistle-blowing process, and it should be examined in future research.
Does the Consumer Have an Obligation to Cooperate with Price Discrimination?
Authors: Rakowski James J. 
Published: July 2012

Abstract:Price discrimination is widespread in the American economy and sometimes can be defended as achieving socially preferable economic outcomes. However, the separation of markets required for price discrimination is often difficult to sustain. Sometimes those whom the seller wishes to charge higher prices are identified by imprecise markers. (Thus, as one example, airlines have traditionally attempted to identify business travelers willing to pay higher fares as those travelers unwilling to stay at their destination over a Saturday night.) Imprecise targeting complicates efforts to prevent strategies of circumvention and sellers sometimes resort to claiming that buyers are morally bound to observe rules which sellers cannot otherwise enforce. This paper examines whether buyers can be morally bound by sellers to put themselves into discriminated-against classes.This paper takes the position that if, as often seems to be the case, there is a social consensus that consumers would not be morally obliged to sort themselves into categories precisely designed to achieve the goals of price discrimination, then there is, a fortiori, a social consensus that consumers are not morally obliged to sort themselves into categories which are only crudely designed to achieve the goals of price discrimination, and which may in fact be counterproductive.
Ethical Principles vs. Ethical Rules: The Moderating Effect of Moral Development on Audit Independence Judgments
Authors: Herron Terri L. , Gilbertson David L. 
Published: July 2012

Abstract:Recent calls have been made to move professional standards to a more principles-based perspective, supposing that emphasizing broad principles would eliminate the legalistic focus that rules may encourage, and accountants’ behavior would be more ethical and uniformly so. However, this supposition has yet to be empirically tested. The AICPA Code of Professional Conduct (Code) provides guidance in both forms: principles and rules. This experiment examines how the form of the Code affects independence judgments in a client acceptance context. We also examine the potential for levels of moral development to influence the effectiveness of the Code. We find that subjects are more likely to consider their independence impaired, and are more likely to reject a questionable audit engagement, when rules-based (principles-based) reasoners are provided with Code rules (principles). Given the popularity of the view that rules-based standards are undesirable, these findings have significant implications for the profession as principles-based ethical standards are discussed.
An Investigation of Social Influence: Explaining the Effect of Group Discussion on Consensus in Auditors’ Ethical Reasoning
Authors: Thorne Linda , Massey Dawn W. , Jones Joanne 
Published: July 2012

Abstract:This study introduces Moscovici’s (1976, 1985) model of social influence to the accounting research domain, and uses an experiment to assess whether his theory explains how different types of discussion affects consensus in auditors’ ethical reasoning. Moscovici’s theory proposes three modalities of influence to describe how consensus is achieved following discussion: conformity, innovation, and normalization. Conformity describes the situation where individuals in the minority (e.g., auditors that do not accept the dominant view) accede to the majority (e.g., auditors that hold the dominant view) as a result of group discussion. Innovation describes the situation where individuals in the majority accede to the minority. Normalization describes the situation where there is reciprocal influence.We find that conformity occurs when auditors are asked to prescriptively discuss what ideally “should” be the resolution to an ethical dilemma. Normalization occurs when auditors are asked to deliberatively discuss what realistically would be the resolution to an ethical dilemma. The results of this study suggest that prescriptive discussion of an ethical dilemma encourages auditor groups to strive to find the best response to a moral dilemma if it is represented by the majority view. In contrast, deliberative discussion of an ethical dilemma may encourage the elimination of multiple viewpoints. The results of this study have important implications for understanding the social influence process that affects auditors’ ethical reasoning.
The Impact of Ethical Development and Cultural Constructs on Auditor Judgments: A Study of Auditors in Taiwan
Authors: Jeffrey Cynthia , Dilla William , Weatherholt Nancy 
Published: July 2012

Abstract:This research examines in a collectivist culture the influence of cognitive moral development, attitudes toward rule-directed behavior, and the perceived importance of codes of conduct and professional standards on auditor judgments about ethical dilemmas. Taiwanese audit professionals were asked to respond to two ethical dilemmas. The first dilemma concerns a situation in which the auditor is asked to acquiesce to a controller’s request to conceal an irregularity. The probability that the auditor’s acquiescence is discovered (i.e., the threat of a sanction) was manipulated in this scenario. The second dilemma involves a case in which the auditor has information that a write-down of obsolete inventory will have a material effect on the earnings of a corporation, and must consider whether or not to inform an individual who is heavily invested in the corporation. The individual’s ingroup status (i.e., whether the individual was a relative or friend of the auditor) was manipulated in this scenario.Auditors were more likely to agree with violations of ethical standards in the first scenario (concealing a client employee’s irregularity) than in the second (revealing confidential information to parties outside the client). In the first scenario, auditors with lower levels of cognitive moral development were less likely to agree with violations of ethical standards when the threat of a sanction was present, while the judgments of those with higher levels of cognitive moral development were not affected by the presence of sanctions. Contrary to expectations, auditors were more likely to agree with violations of ethical standards when the individual involved was a close friend, rather than a relative. In general, as the perceived importance of rules increased, the propensity to violate the Code of Conduct decreased.
Stakeholder Conceptions of the Corporation: Their Meaning and Influence in Accounting Research
Authors: Roberts Robin W. , Mahoney Lois 
Published: July 2012

Abstract:In this paper we develop a categorization scheme for stakeholder research based on differences in studies’ primary level of analysis (managerial agency, organizational, or societal) and use this scheme to review and critique genres of stakeholder-based accounting research. We draw three primary conclusions: 1) stakeholder research in accounting should more clearly incorporate the business ethics stakeholder literature, 2) ethical issues are much less likely to be considered in stakeholder-based accounting research when a managerial agency level of analysis is adopted, and 3) the accounting discipline can learn from debates within the business ethics literature concerning shareholder dominance and stakeholder legitimacy. These conclusions, taken together, demonstrate the need for accounting researchers to become more focused on ethical considerations in the design of accounting information systems, performance measurement criteria, and financial reporting models.
Introduction: Special Issue on Accounting Ethics
Authors: Gaa James 
Published: July 2012

This special issue of Business Ethics Quarterly was organized for two reasons. First, the academic fields of business ethics and accounting ethics have developed without close theoretical or empirical connections. This is the case even though the profession of accounting is an important component of the organizational world. For this reason, it is important to foster attempts to build a bridge between the two fields, so that research in accounting ethics is more closely related to business ethics. Second, the recent deluge of business scandals (primarily, but not only, in the United States) in which financial reporting and auditing were central elements suggests that a special issue on accounting ethics is timely.The original hope was that the special issue would contain a balance of papers from researchers in “accounting ethics” and those in “business ethics.” In line with the hope that the papers would be responsive to both fields, almost every paper submitted was reviewed by one person who is identified with business ethics and one person who is identified with accounting ethics. As it turns out, most of the papers in this issue were written by people whose academic home is the accounting department. The mix of papers reflects the emphasis in the accounting literature on empirical research on ethical behavior.
The Identification and Categorization of Auditors’ Virtues
Authors: Libby Theresa , Thorne Linda 
Published: July 2012

Abstract:In this paper, we develop a typology of auditors’ virtues through in-depth interviews with nine exemplars of the audit community. We compare this typology with prescribed auditors’ virtues as represented in the applicable Code of Professional Conduct. Our comparison shows that the Code places a primary emphasis on mandatory virtues including the virtues of “independent,” “objective,” and “principled.” While the non-mandatory virtues, which involve “going beyond the minimum” and “putting the public interest foremost,” were identified by our exemplars as essential to the auditor’s role, they received little or no emphasis in the Rules of Professional Conduct. We find this particularly alarming, given that the exemplars interviewed for this study viewed these virtues are essential to the auditors’ role. If the audit profession wishes to uphold public confidence by encouraging the possession of non-mandatory auditors’ virtues, our research suggests that non-mandatory auditors’ virtues should be explicitly described and included in rules of professional conduct.
Polishing up the Pinto: Legal Liability, Moral Blame, and Risk
Authors: Danley John R. 
Published: July 2012

Abstract:This paper revisits the Pinto case not merely for the purpose of demythologizing the case, but as an opportunity to examine the broader issue of the logic of blame, the ascription of legal and moral responsibility. Three issues are addressed in the contexts of fault and liability in tort, criminal liability and product liability: 1) To what extent can judgments of moral wrongdoing or blame be inferred from legal judgments? 2) What are the strengths and weaknesses of attempting to model moral arguments upon legal ones? and, 3) What is the nature and role of judgments of risk evaluation in legal and moral judgments?
Humanizing Business: A Modern Virtue Ethics Approach
Authors: Moore Geoff 
Published: July 2012

Abstract:The paper begins by exploring whether a “tendency to avarice” exists in most capitalist business organisations. It concludes that it does and that this is problematic. The problem centres on the potential threat to the integrity of human character and the disablement of community.What, then, can be done about it? Building on previous work (Moore, 2002) in which MacIntyre’s notions of practice and institution were explored (MacIntyre, 1985), the paper offers a philosophically based argument in favour of the rediscovery of craftsmanship by those who work in business organisations, and the exercise of craftsmanship in community.The practical implications for individuals of this way of conceptualising business, and the virtues which must then come to the fore, are discussed.
Do CEOS get Paid too much?
Authors: Moriarty Jeffrey 
Published: July 2012

Abstract:In 2003, CEOs of the 365 largest U.S. corporations were paid on average $8 million, 301 times as much as factory workers. This paper asks whether CEOs get paid too much. Appealing to widely recognized moral values, I distinguish three views of justice in wages: the agreement view, the desert view, and the utility view. I argue that, no matter which view is correct, CEOs get paid too much. I conclude by offering two ways CEO pay might be reduced.