Ethical Thinking Research Articles

The Effect of Auditor's Personal Characteristics on Professional Judgment and Ethics in Auditing

In the turbulent environment of the current business world, making professional judgment and maintaining professional ethics is an essential requirement in the auditing profession. Besides technical and professional knowledge, the personal information of each individual auditor could affect the process of making judgments and maintaining the ethics of the auditor. This study aims to analyze the influences of auditor's personal information on professional judgment and ethics in external auditing process. The authors designed a survey and analyzed the responses, applied a linear regression model, and performed a t-test to measure the model. They found that the auditors who obtain the ACCA or CPA tend to use their professional judgment in the planning phase. Interestingly, the CPA certificate is a nearly significant factor affecting the professional judgment in the planning phase. For the ethics, the auditors who have an MBA degree tend to use ethical thinking in the planning phase. Surprisingly, only the auditors who are managers tend to use ethical thinking in the concluding and reporting phase.

Equality, Friendship and Harmony Interpretation of Postmodern Ethical Thought in Lessing’s on Cats

British post-modernist writer Doris Lessing paid close attention to the changes in the moral order of society in the 20th century, answering the value and meaning of the proposition of “ethics” in the formation of the times in her works, and constantly reflecting on the ethical relationship between human beings and various subjects in society. This idea is fully reflected in her novel On Cats. On Cats adopts a first-person narrative style, and through a series of storylines such as “I” witnessing “my” family dealing with a flood of sick cats, de-sexing cats, and rescuing and caring for sick cats, it vividly shows the daily life of people and cats and the realistic picture of the life in that times. In addition, through “my” mother’s repression and resistance, the miserable life of working people, and urban air pollution, On Cats also reproduces the “new problems” in the development of the relationship between human beings, human and non-human creatures, and human and nature in a comprehensive manner. Therefore, from the perspective of postmodern ethics, this paper interprets the ethical relationship between humans, animals and nature as expressed in On Cats, thus criticizing a series of modern qualities such as masculocentrism, upper class centrism and anthropocentrism. In addition, this paper aims to break the dichotomy between the subject and the other, and to build a “community” in which husband and wife respect each other, people are friendly and supportive of each other, and people live in harmony with nature. This paper also has implications for the harmonious and stable development of modern society today.

Reconstruction of Actual Philosophy as a Way to Salvation in The Middle of Contemporary Ethical Thinking

The aims of this research are (1) to know the response of moral philosophy to contemporary ethical thinking (2) to know the position and response of moral philosophy to contemporary ethical thinking (3) to know the solutions to contemporary problems. The type of research used in this research is qualitative research. This study uses a library study approach because it collects data from books, journals, the internet, or other written literature as a basis for writing. The results of this study indicate that: (1) the response of moral philosophy to contemporary ethical thinking is that the study of morality and ethics has the same goal but has differences in terms of defining its goals. Ethics as part of philosophy bases its theory on relative logic while moral philosophy bases it on transcendent revelation (2) when ethics is used as a sub of philosophy, ethical philosophy will include moral philosophy. Morals are not ethics but they both have something in common, that is, they both discuss good and bad issues. The difference is that morals are closer to manners and are applicable in nature, while ethics tend to be more philosophical (3) Solutions to contemporary problems: first, it is necessary to uphold justice as an ethical solution. Second, the need to develop a caring and responsible character. Third, the need for socialization and teaching of moral philosophy from an early age.

Ramifications of Leaders’ UPB on Employees: Dual-stage Moderation of Moral Thinking Orientation

Ramifications of Leaders’ UPB on Employees: Dual-stage Moderation of Moral Thinking Orientation

The Ethical Thought of the Bengal Renaissance:A Discovery of Morality in Indian Tradition (1815–1870)

The origin of Modern Indian ethical thought is described in the article. The author depicts the genesis of ethics as originated from the works by key personalities of the Bengal Renaissance XIX – early XX century. The juxtaposition with traditional Indian thought permits to present the intellectual process in Modern Bengal elite minds as ‘discovery of morality’. Based on hermeneutic analysis of the texts on moral problematics from Rammohun Roy and the Brahmo Samaj thinkers to Krishnamohun Banerjea, the author reconstructs the becoming of Indian ethical thought in the context of their striving for the moral regeneration of traditional society. For the first time the genesis and becoming of thinking of Indian intellectuals about morality in its connections with the present condition of social decline in colonial India are disclosed in the research. The experience of Bengal thinkers of 1815–1870th demonstrates the solution of super-task to find ethics in ancient sacred texts and next to build religiously based ethics. The super-task had been settled by the method of interpretation that permits to see high moral precepts in high faith in One God of original religion as it opposed to polytheistic Hinduism. The result of applying the method was embodied in the creative and high conception of Hindu morality based on ethical God Creator. The Bengal thinkers are firmly convinced that displaced into periphery of Hindus’ consciousness morality as a code of normative ethics must be revived and turned into leading imperatives of consciousness of people.

Título: Leitura circular: uma experiência cultural imersiva no território das power skills

Circular or collaborative reading is a synergistic way of orally sharing a narrative. It acts as an amplifier and intensifier of experiences, creating unique sensory experiences within an omni part context. Free from mappings and boundaries, it flows from timeless latitudes, giving rise to a construct of relationships, socialization, inclusion, and multiple and variable learning experiences that stimulate open-mindedness and a sense of well-being. It invites individuals to understand the world by embarking on a journey from within themselves, creating colourful and creative scenarios. By promoting active listening, it immerses ideas and experiences in the realm of silence, fostering communication, expanding senses, voices and feelings, making it an interactive and liberating activity. As a decoder of reality, it brings forth empathy and critical thinking, optimizing proficient and cultural skills. Circular reading is an excellent ingredient for developing the so-called power e-skills, and in contemporary times, it assumes a transformative, inspiring, and unifying power, serving as a tuning fork that interconnects different systems, assigning multiple meanings and promoting greater awareness and accessibility in a world of volatility.
 Circular reading also expands ethical, aesthetic, and critical thinking.
 Our purpose is to share the idea that circular reading, in conjunction with other active learning activities, gains new momentum in the digital context. It fosters critical thinking skills and dispositions in graduate students, potentially contributing to an increase in employability rates. This approach addresses market needs while enhancing the sense of well-being and self-fulfilment.

The Secular Moral Project and the Moral Argument for God: A Brief Synopsis History

This article provides an overview of the history of what is termed the secular moral project by providing a synopsis of the history of the moral argument for God’s existence and the various historical processes that have contributed to the secularization of ethics. I argue that three key thinkers propel the secular moral project forward from the middle of the 19th century into the 20th century: John Stuart Mill, whose ethical thinking in Utilitarianism serves as the background to all late 19th century secular ethical thinking, Henry Sidgwick, who, in the Methods, indisputably establishes the secular autonomy of ethics as a distinctive discipline (metaethics), and finally, G.E. Moore, whose work, the Principia Ethica, stands at the forefront of virtually all secular metaethical debates concerning naturalism and non-naturalism in the first half of the 20th century. Although secular metaethics continues to be the dominant ethical view of the academy, it is shown that theistic metaethics is a strong reemerging position in the early 21st century.

The new ethical thinking in CGI immersive journalism

Virtual reality (VR) journalism has become one of the popular formats of journalism, where people experience presence, empathy, and immersion through VR technology in digital environments. Although the term ‘virtual’ may appear to be the opposite of ‘real,’ the boundary between virtuality and reality has become blurred due to the virtual embodiment being part of reality for participants. As VR and real virtuality converge, little is known about the ethical issues in producing computer-generated imagery (CGI) immersive journalism and the viewers’ responses to CGI VR news reporting. Our study applied a concurrent mixed-method approach, including in-depth interviews with eight CGI professionals from the U.K. and a quantitative survey in Taiwan, to understand the production issues, ethical concerns, and audience perceptions toward CGI immersive journalism. Results from the interviews suggested that digital journalists need to rethink their ethical codes, particularly the representation of truth while producing news stories using CGI images and VR. Findings from the post-test survey showed that both immersive presence and interactivity in VR news resulted in a greater formation of believing and motivations to take action regarding the topic presented in the VR news.

Solidarity as a Challenge and a Task

Towards the end of the 20th century, the word “solidarity” became one of the most important and famous words, not only in the sphere of Euro–Atlantic civilization but the word was also readily used in political milieus. In the religious sphere, and especially in the Judeo–Christian tradition, the anthropological, ethical as well as biblical sense of this important concept was emphasized. This sense was recalled in the postulate: Bear one another’s burdens. Never one against the other, but always one and the other, one together with the other. In this day and age, solidarity as a source of inter-human hope poses a real challenge and task for us because we are experiencing such great migrations of people who—for a variety of reasons, frequently very painful ones, and among them the devastating ravages of war—leave behind their places of residence and go into exile. In my study, I will try to show how, in the contemporary world of philosophy and socio-political changes, a modern sense of the concept of “solidarity” has been generated. In order to achieve this goal, I will refer to the anthropological and ethical thoughts of two Polish philosophers—Karol Wojtyła and Józef Tischner. It was these two thinkers who introduced us to the contemporary school of solidarity, reminding us that the fulfillment of solidarity still lies ahead of us.

Hvordan fremmedspråk fremmer bærekraft i økonomiutdanningen

Recent research has identified several key competencies for sustainability in the economics education. Other researchers have found a connection between multilingualism and diversity within the field of economics. We saw the need to develop a course which introduces sustainability competencies in economics through foreign language (L2) instruction. Our hypothesis is that the L2 classroom is well suited to incorporate sustainability perspectives as an organic part of other considerations, and that linguistic diversity is a precondition for other kinds of diversity. We designed learning activities and course evaluations aimed at safeguarding the key competencies for sustainability, economics and L2. Through a quantitative review of a dataset consisting of the report from a case-assignment, a written assignment, and course evaluations, we ascertained how different learning activities have contributed to acquiring the key competencies for sustainability in economics. We found that the competencies for foreign language and sustainability benefit from coinciding pedagogical approaches, which were tried out via Content and Language Integrated Learning, including cooperative and problem-based learning. We found that competencies like ethical awareness, critical thinking, strategic and future oriented thinking, cultural knowledge, intercultural and general communication, and knowledge of country-specific sustainability challenges are enhanced through the teaching of a foreign language.
 Keywords: Fremmedspråk, bærekraft, CLIL, økonomiutdanning

Adorno and Ecofeminist Ethics

ABSTRACT This article connects three elements of Theodor Adorno’s critical theory and contemporary ecological feminism: the critique of a strict dualism between nature and human activity, the role of care in moral thinking, and considerations of “the animal” in ethical frameworks. First, the author unpacks Adorno’s critical concept of “natural-history,” Naturgeschichte, which gives philosophy a two-pronged task: to denaturalize history and to historicize nature. After the article demonstrates that complicating the dualism between nature and history has consequences for ontology and our sense of “what things are,” the author further suggests that the concept of natural-history critically modifies ethics and the terms concerning “what we ought to do.” By examining the critiques of rationalist moral approaches in the work of Adorno, Carol Gilligan, and Deborah Slicer, the article argues for an ethics of care that resists both the false naturalization of contingent history and the denigration of the nonhuman.

#EspañaInvadida. Disinformation and hate speech towards refugees on Twitter: A challenge for critical thinking

Disinformation is not a new phenomenon, but it is widespread in our society since social media have become a media loudspeaker. The outbreak of war in Ukraine has produced a social debate, partly reflected on social networks, about the treatment of Ukrainian refugees compared with other refugees from the South. For this reason, this research proposes a study that follows a qualitative interpretative methodology with an exploratory and descriptive scope that analyses in depth the content of the discourse on Twitter about refugees and uses computer-mediated discourse analysis as a technique for obtaining data. Specifically, it compares the content published under the hashtags #NotRefugees and #Refugees, and for this purpose, a data analysis has been carried out using Atlas.ti. The results show a differentiated treatment between refugees from the North and the South, as well as a propagation of misinformation through hate speech, in which a favourable and welcoming treatment of Ukrainian refugees is shown, while various types of hate speech towards the rest of the refugees from the South are evident. Hate towards refugees from the South on Twitter is justified on the grounds that they threaten national security, economy, and identity. This phenomenon reflects the urgent need to develop critical and ethical digital competence in the face of disinformation in social networks and media, where the development of critical and ethical thinking is essential.

The Enlightenment of the Educational Thought of "The Analects of Confucius" to International Chinese Teachers

"The Analects of Confucius" is a classic Confucian work in my country, compiled by disciples of Confucius and his disciples, it embodies Confucius' rich political views, ethical thoughts, moral concepts and educational principles. The educational thoughts include educational purpose, teaching principle, teaching method, teaching content, etc. have had a profound impact on today's education. The International Chinese Language Education as a booming industry, while constantly innovating teaching, we should also learn from some ancient teaching concepts. As a classic pedagogical work, “The Analects of Confucius” is feasible and powerful to provide guidance and help for the development of international Chinese language teachers.

Learning to work with the black box: Pedagogy for a world with artificial intelligence

AbstractArtificial intelligence (AI) is increasingly integrating into our society. University education needs to maintain its relevance in an AI‐mediated world, but the higher education sector is only beginning to engage deeply with the implications of AI within society. We define AI according to a relational epistemology, where, in the context of a particular interaction, a computational artefact provides a judgement about an optimal course of action and that this judgement cannot be traced. Therefore, by definition, AI must always act as a ‘black box’. Rather than seeking to explain ‘black boxes’, we argue that a pedagogy for an AI‐mediated world involves learning to work with opaque, partial and ambiguous situations, which reflect the entangled relationships between people and technologies. Such a pedagogy asks learners locate AI as socially bounded, where AI is always understood within the contexts of its use. We outline two particular approaches to achieve this: (a) orienting students to quality standards that surround AIs, what might be called the tacit and explicit ‘rules of the game’; and (b) providing meaningful interactions with AI systems. Practitioner notesWhat is already known about this topic Artificial intelligence (AI) is conceptualised in many different ways but is rarely defined in the higher education literature. Experts have outlined a range of graduate capabilities for working in a world of AI such as teamwork or ethical thinking. The higher education literature outlines an imperative need to respond to AI, as underlined by recent commentary on ChatGPT. What this paper adds A definition of an AI that is relational: A particular interaction where a computational artefact provides a judgement about an optimal course of action, which cannot be easily traced. Focusing on working with AI black boxes rather than trying to see inside the technology. Describing a pedagogy for an AI‐mediated world that promotes working in complex situations with partial and indeterminate information. Implications for practice and/or policy Focusing on quality standards helps learners understand the social regulating boundaries around AI. Promoting learner interactions with AI as part of a sociotechnical ensemble helps build evaluative judgement in weighting AI's contribution to work. Asking learners to work with AI systems prompts understanding of the evaluative, ethical and practical necessities of working with a black box.

Should expressivists go global?

AbstractMoral expressivists think that moral thoughts and sentences don’t represent or describe the world, at least not in any interesting sense. Global expressivists think that no thoughts or sentences represent the world; local expressivists think that some do and others don’t. Huw Price has influentially argued that local expressivism collapses into global expressivism, due both to the effects of minimalist theories of representation and similar concepts, and to an unappreciated consequence of the success of specific expressivist theories like moral expressivism. In this paper I argue that Price’s arguments don’t succeed. While they can be fixed, doing so makes them miss their intended target. Local expressivists should therefore not be worried by Price’s arguments.

Exploring the Human-AI Nexus: A Friendly Dispute Between Second-Order Cybernetical Ethical Thinking and Questions of AI Ethics

Exploring the Human-AI Nexus: A Friendly Dispute Between Second-Order Cybernetical Ethical Thinking and Questions of AI Ethics

Indigenous Water Pedagogies: Cultivating Relations Through the Reading of Water

In this paper we put forth a model of Indigenous pedagogies that cultivate more ethical relations and complex thinking about water. The first dimension of Indigenous water pedagogies is relations with water which involves ethical decision-making involving water and other more-than-human beings that are in relation to water. The second dimension is reading water which involves learning to make sense of complex phenomena to build theories and explanations about water is it exists in the environment. Together, these two dimensions support complex thinking and decision-making about water in a way that is guided with reciprocal relations with water. We discuss three examples of Indigenous water pedagogies as they are enacted in the context of an Indigenous STEAM program that spans across two sites and involves interactions with the Chicago River, Puget Sound, and rain.

Does Higher Education Provide the Necessary Skills and Competencies to Succeed in the Job Market and Life?

There is a crisis in higher education. One troublesome issue is the sharp drop in higher education enrollments as well as the decline in the number of colleges in the United States. There is evidence that some college degrees are not worth the time and the money, and students would have earned more had they joined the workforce immediately after graduating high school. The authors discuss some of the problems and posit that some higher education institutions in the United States have done a poor job of teaching crucial skills, including critical thinking, ethical thinking, collaboration skills, and character development. The most vital competency of all might be inculcating in students a passion for lifelong learning, which is necessary to develop the ability to adapt swiftly to changing business conditions. Without these skills, it should be no surprise that there has been a disconnect between higher education and employability.

Analisis Pendidikan Moral Dari Perspektif Agama, Filsafat, Psikologi Dan Sosiologi

Indonesia has a diversity of cultures, hospitality, and people with good ethics. Moral problems still occur, namely corruption, collusion, nepotism, promiscuity and drug abuse, sexual harassment, theft, and murder. The Indonesian nation experienced moral degradation. Moral Education refers to the concept of Moral Behavior. Ethical behavior is grouped into three parts: Moral Attitudes, Moral Feelings, and Moral Thoughts. Moral education is very dependent on how to educate parents, associations, and the community environment. This study aims to analyze moral education from the perspective of religion, philosophy, psychology, and sociology. This study uses the literature review method. The process is carried out by analyzing statements, opinions, and arguments in various literature. The results of the analysis are mapped to the theme of moral education, study aspects include religion, philosophy, psychology, and sociology, as well as discussions in the form of attitudes, feelings, and thoughts. The research results show that moral education from a religious perspective plays a role in the formation of individual moral feelings. The philosophical perspective plays a role in the way of thinking that puts forward moral values. The psychological perspective plays a role in the aspects of feeling and thinking. The sociological perspective interacts with moral behavior.

The Risk Mitigation Decision-Making Model for Music Therapy Services During the Covid-19 Pandemic

Abstract When the Covid-19 pandemic began, music therapists moved quickly to adapt services across many clinical settings. Many music therapists shifted their service delivery model to telepractice. Music therapists also worked to adapt in-person services to integrate the emerging risk mitigation strategies required or recommended by various public health bodies and healthcare organizations. When public health circumstances are changing rapidly, how do music therapists make decisions regarding service delivery and risk mitigation, while balancing the requirements of public health directives and organization policies? Considering evidence-based practice and ethical thinking, we propose a risk mitigation decision-making model for providing clinical music therapy services during the Covid-19 pandemic. We consider the intersection of public health guidelines and orders, service delivery options (i.e. telepractice), and risk mitigation strategies for in-person services. Case studies follow, as well as discussion of how to use this model in future public health crises.