Measuring the Ethical Propensities of Accounting Students: Mach IV versus DIT

This study responds to Bay and Greenberg's (Bay, D.D. and Greenberg, R.R. (2001). The relationship of the DIT and behavior: A replication. Issues in Accounting Education 10(3): 367–380) call to investigate alternative psychometric instruments to measure ethical behavior other than the heavily relied upon Defining Issues Test. The Mach IV scale (Christie, 1970) has been cited in more than 500 published psychological studies; however, it has not been used extensively in the accounting ethics research. This study provides some preliminary evidence on the use of the Mach IV scale in an accounting ethics context. Similar to ethics studies in other academic disciplines, results across two dependent measures indicate accounting students high in Machiavellianism are more likely to view questionable ethical behavior as acceptable. The research findings also indicate that the Machiavellian construct appears to be a better predictor of ethical propensities in comparison to the commonly used Defining Issues Test. The paper concludes with a discussion on how these reported research findings impact the accounting profession and accounting education.     

A Short Index of Mystical Orientation (SIMO): A Study Among Roman Catholic Priests

The internal consistency reliability and concurrent validity of the 9-item Short Index of Mystical Orientation (SIMO) are established in relation with the parent 21-item Mystical Orientation Scale (MOS) among a sample of 1,468 Roman Catholic priests.     

Psychological type and sex differences among church leaders in the United Kingdom

A sample of 135 female and 164 male church leaders of mixed denominations completed the Francis Psychological Type Scales. The female church leaders demonstrated clear preferences for extraversion over introversion, for sensing over intuition, for feeling over thinking, and for judging over perceiving. The male church leaders demonstrated clear preferences for introversion over extraversion, for sensing over intuition, for thinking over feeling, and for judging over perceiving. The predominant type among the women was ESFJ (22%) and the predominant type among the men was ISTJ (30%). Extravert and feeling types were significantly overrepresented among female church leaders, compared with male church leaders.     

Repetition priming within and between languages in semantic classification of concrete and abstract words

Although concrete nouns are generally agreed to have shared core conceptual representations across languages in bilinguals, it has been proposed that abstract nouns have separate representations or share fewer semantic components. Conceptual repetition priming methodology was used to evaluate whether translation equivalents of abstract nouns have shared conceptual representations and compare the degree of conceptual overlap for concrete and abstract nouns. Here 72 Spanish-English bilinguals made concrete-abstract decisions on English and Spanish nouns. Both concrete and abstract nouns elicited substantial between-language priming and these effects were of equivalent size, indicating that translation equivalents of both concrete and abstract nouns have shared conceptual representations and that abstract words do not share fewer components. The between-language priming effects and their attenuation relative to within-language priming indicate that the within-language effect is based on facilitation of both word comprehension and semantic decision processes.     

Legal briefing: Healthcare ethics committees

This issue's "Legal Briefing" column covers recent legal developments involving institutional healthcare ethics committees. This topic has been the subject of recent articles in JCE. Healthcare ethics committees have also recently been the subject of significant public policy attention. Disturbingly, Bobby Schindler and others have described ethics committees as "death panels." But most of the recent attention has been positive. Over the past several months, legislatures and courts have expanded the use of ethics committees and clarified their roles concerning both end-of-life treatment and other issues. These developments are usefully grouped into the following eight categories: 1. Existence and availability. 2. Membership and composition. 3. Operating procedures. 4. Advisory roles. 5. Decision-making and gate-keeping roles. 6. Confidentiality. 7. Immunity. 8. Litigation and court cases.     

Legal briefing: futile or non-beneficial treatment

This issue's "Legal Briefing" column covers recent legal developments involving futile or non-beneficial medical treatment. This topic has been the subject of recent articles in JCE. Indeed, it was the subject of a "Legal Briefing" in fall 2009. Accordingly, this column focuses on legal developments from the past two years. These developments are usefully grouped into the following 11 categories: 1. Texas Advance Directives Act, 2. Ontario Consent and Capacity Board, 3. Surrogate selection, 4. Ex post cases for damages, 5. Ex ante cases for injunctions, 6. Coercion and duress, 7. Assent and transparency, 8. Brain-death cases, 9. Criminal and administrative sanctions, 10. Conscientious objection, 11. Penalties for providing futile treatment.     

Hierarchical diffusion models for two-choice response times

Two-choice response times are a common type of data, and much research has been devoted to the development of process models for such data. However, the practical application of these models is notoriously complicated, and flexible methods are largely nonexistent. We combine a popular model for choice response times-the Wiener diffusion process-with techniques from psychometrics in order to construct a hierarchical diffusion model. Chief among these techniques is the application of random effects, with which we allow for unexplained variability among participants, items, or other experimental units. These techniques lead to a modeling framework that is highly flexible and easy to work with. Among the many novel models this statistical framework provides are a multilevel diffusion model, regression diffusion models, and a large family of explanatory diffusion models. We provide examples and the necessary computer code.     

Quelles méthodes et quelle modélisation d’analyse de l’activité de travail de l’encadrement ? L’exemple de l’encadrement des chantiers de la construction

By referring to the ergonomic analysis of work and to the management sciences, the authors propose an analysis model of the managers’ activity. Until then, few researchs were realized in ergonomics science with this population which has to prepare and to organize the works of other operators. According to the authors, it is possible to apply to this population the model of “the centre de décision”. It allows to understand how their activity is determined by “upstream” centres and then how it determines the activity of centres “approval”. Applied to the project and site managers, this model brings solutions to transform their work and the work of the workmen.     

Are two narcissists better than one? The link between narcissism, perceived creativity, and creative performance

The current research examines the link between narcissism and creativity at the individual, relational, and group levels of analysis. It finds that narcissists are not necessarily more creative than others, but they think they are, and they are adept at persuading others to agree with them. In the first study, narcissism was positively associated with self-rated creativity, despite the fact that blind coders saw no difference between the creative products offered by those low and high on narcissism. In a second study, more narcissistic individuals asked to pitch creative ideas to a target person were judged by the targets as being more creative than were less narcissistic individuals, in part because narcissists were more enthusiastic. Finally, a study of group creativity finds evidence of a curvilinear effect: Having more narcissists is better for generating creative outcomes (but having too many provides diminishing returns).