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A collection of essays by a social economist seeking to balance economics as a science of means with the values deemed necessary to man′s finding the good life and society enduring as a civilized instrumentality. Looks for authority to great men of the past and to today′s moral philosopher: man is an ethical animal. The 13 essays are: 1. Evolutionary Economics: The End of It All? which challenges the view that Darwinism destroyed belief in a universe of purpose and design; 2. Schmoller′s Political Economy: Its Psychic, Moral and Legal Foundations, which centres on the belief that time‐honoured ethical values prevail in an economy formed by ties of common sentiment, ideas, customs and laws; 3. Adam Smith by Gustav von Schmoller – Schmoller rejects Smith′s natural law and sees him as simply spreading the message of Calvinism; 4. Pierre‐Joseph Proudhon, Socialist – Karl Marx, Communist: A Comparison; 5. Marxism and the Instauration of Man, which raises the question for Marx: is the flowering of the new man in Communist society the ultimate end to the dialectical movement of history?; 6. Ethical Progress and Economic Growth in Western Civilization; 7. Ethical Principles in American Society: An Appraisal; 8. The Ugent Need for a Consensus on Moral Values, which focuses on the real dangers inherent in there being no consensus on moral values; 9. Human Resources and the Good Society – man is not to be treated as an economic resource; man′s moral and material wellbeing is the goal; 10. The Social Economist on the Modern Dilemma: Ethical Dwarfs and Nuclear Giants, which argues that it is imperative to distinguish good from evil and to act accordingly: existentialism, situation ethics and evolutionary ethics savour of nihilism; 11. Ethical Principles: The Economist′s Quandary, which is the difficulty of balancing the claims of disinterested science and of the urge to better the human condition; 12. The Role of Government in the Advancement of Cultural Values, which discusses censorship and the funding of art against the background of the US Helms Amendment; 13. Man at the Crossroads draws earlier themes together; the author makes the case for rejecting determinism and the “operant conditioning” of the Skinner school in favour of the moral progress of autonomous man through adherence to traditional ethical values.

Any endeavor to circumscribe, with a certain degree of precision, the nature of the relationship between social science and critical theory would appear to be daunting. Over the course of the past century, and especially since the end of World War II, countless efforts have been made in economics, psychology, political science, and sociology, to illuminate the myriad manifestations of modern social life, from a multiplicity of angles. It is doubtful that it would be possible to do justice to all the different variants of social science, in an assessment of their relationship to critical theory. Moreover, given the proliferation of critical theories since the 1980s, the effort to devise a “map” that would reflect the particular orientations and intricacies of each approach to critical theory also would be exacting, in its own right.¹

Any endeavor to circumscribe, with a certain degree of precision, the nature of the relationship between social science and critical theory would appear to be daunting. Over the course of the past century, and especially since the end of World War II, countless efforts have been made in economics, psychology, political science, and sociology to illuminate the myriad manifestations of modern social life from a multiplicity of angles. It is doubtful that it would be possible to do justice to all the different variants of social science in an assessment of their relationship to critical theory. Moreover, given the proliferation of critical theories since the 1980s, the effort to devise a “map” that would reflect the particular orientations and intricacies of each approach to critical theory would also be exacting in its own right.¹

This paper aims to advance understanding of the disciplinary decision‐making process underpinning the professional ethics machinery employed by professional accounting organisations, using elements of francophone organisational analysis to examine the influence of the key formal organisational components established by the Institute of Chartered Accountants in Ireland (ICAI) to administer its disciplinary decision‐making process up to December 1999.

The paper uses evidence gathered from a series of in‐depth interviews with members of the ICAI disciplinary and investigation committees.

Illuminates the internal tensions and conflicts permeating the disciplinary decision‐making process of the ICAI and the influence key organisational components have on resolving these conflicts through their encouragement of decision making driven by a preferred reasoning or logic of action.

The evidence presented questions the public interest proclamations of the ICAI with respect to its disciplinary procedures pre‐December 1999. It further exposes the tensions between profession protection and society protection motives in the disciplinary decision making of accounting bodies.

This paper represents a first attempt at getting inside the disciplinary decision‐making process of a professional accounting body to examine the process using the voices of process participants.

Reviews the development of the corporate social responsibility (CSR) concept and its four components: economic, legal, ethical and altruistic duties. Discusses different perspectives on the proper role of business in society, from profit making to community service provider. Suggests that much of the confusion and controversy over CSR stem from a failure to distinguish among ethical, altruistic and strategic forms of CSR. On the basis of a thorough examination of the arguments for and against altruistic CSR, concurs with Milton Friedman that altruistic CSR is not a legitimate role of business. Proposes that ethical CSR, grounded in the concept of ethical duties and responsibilities, is mandatory. Concludes that strategic CSR is good for business and society. Advises that marketing take a lead role in strategic CSR activities. Notes difficulties in CSR practice and offers suggestions for marketers in planning for strategic CSR and for academic researchers in further clarifying the boundaries of strategic CSR.

The purpose of this paper is to compare the curriculum developments of civic education in three emerging Chinese societies: China and two Special Administrative Regions of Hong Kong and Macao, which are increasingly under the impacts of globalisation in this information world.

The analytical method is used and the following are identified: active and global civic education-related learning units and key themes and main contents in official curriculum guidelines and updated textbooks related to civic education.

A major finding is that elements of both active and global citizenship, such as participation in the community and understanding about the world and thus forming multiple identities, can be found alongside their emphasis on enhancing national citizenship. Thus, ideas of global citizenship and multiple levels of citizenship from local, national to global start to develop in these three Chinese societies.

The implications of such findings of both active and global citizenship, as well as multiple identities, found in these three Chinese societies could be huge for informing civic literature and sociological point of views, in particular, pointing to the next generations receiving a broadened and transcended notion of multiple levels of citizenship, apart from local and national citizenship.

The significance of this paper is that it argues that ideas of active citizenship in terms of community participation and global citizenship have been found in China, Hong Kong and Macao civic education curriculum and textbooks because of the expectations placed on students to compete in a globalized world, though national citizenship and patriotic concerns have been primary concerns. Globalisation makes the world society by impacting on these three Chinese societies for active and global citizenship, though they still retain their particular curricular focusses.

This paper aims to examine GCC companies' use of visual images to interplay modernity and globalism with tradition, Islam and local culture. The analysis aims to bring attention to the way that businesses in the GCC use visual images to engage with or influence debates in their societies concerning the tension between modernity, globalisation and traditional values in the Arab‐Islamic world.

The analysis is critical and discursive and based on a close reading of the visual images reported in the 2005 annual reports of companies listed on GCC stock markets.

The analysis suggests that GCC companies on many occasions used visual images to depict and represent the possibility of a successful profitable, modern and global business that is also sympathetic to tradition and operates within the framework of Islamic principles.

While visual images are increasingly used in companies' annual reports they have been largely ignored in accounting research. Furthermore, when this research manifests, it has been concerned with investigating Anglo‐American and Western contexts. This paper instead emphasises the significance of researching the use of visual images in a variety of contexts and locations. It critically and contextually explores the use of visual images in a largely unexplored, non‐Western and a significantly Islamic context.

Why do emotions matter? Across the centuries the same answer has been returned; they are the salt of life without which it would lack savour. Thus, St Augustine asked rhetorically if we would not consider a general apatheia to be the worst of human and moral defects. Today, Elster repeats this refrain: “simply, emotions matter because if we did not have them nothing else would matter. Creatures without emotion would have no reason for living nor, for that matter, for committing suicide. Emotions are the stuff of life” (Elster, 1999, p. 403). However, it is a different question to ask about their purpose in relation to other things and other doings, but a necessary one because salt has to flavour something else. The answer developed here is that emotions are commentaries on our concerns. Emotions are about something and those somethings are the things we care about most or cannot but care about to some extent. As commentaries, emotions tell us how much we care and how we are doing in relation to concerns which are not reducible to our feelings about them.

There has been growing concern among international agencies and the corporate world regarding the question of sustainability and how long we can preserve our planet and ensure just and balanced development for all. Non-governmental organizations, labor leaders, faith-based organizations, religious leaders, and other civil society representatives play a crucial and diverse set of roles in societal development. At the same time, institutions imparting higher education are engaging in debates and quality research work to gauge the need of our current generation with a vision to meet the need of the future generation. Such lofty dreams can only be achieved if we respect the natural systems and the international standards designed to protect the core social and environmental values. Sustainability education is becoming crucial, mainly for students so that they are aware of concepts such as economic prosperity, resource equity, energy uses, and environmental health and concerns (Sengupta, Blessinger, & Yamin, 2019). In this context, the role of higher education along with civil society is critical. Being a part of society, they need to contribute by addressing the common problems so that they make our younger generations aware of the issues and help them create and flourish in an environment and ecosystem which is healthy. There has been a growing appetite among the educational institutions to receive information, examples, and case studies mainly from the environmental and economic perspective which could help the faculty to impart knowledge to the students. The purpose of this book is to explore different angles from sustainability corporate social responsibility and the role of civil society in the context of education. The chapters in this book gives us an insight into the prevalent literature as well talk about interventions and case studies that have contributed toward the growth of this genre. This book will help in reorienting curriculum, develop programs and modules, implement innovative teaching methods, and integrate such topics in their educational programs.

This paper aims to present a set of strategic options for Research and Innovation (R&I) stakeholders in the light of new and emerging ways of organising and performing research.

The paper first reviews the evolution of the R&I landscape and identifies the most influential stakeholders engaged in R&I. In the light of the scenarios developed for the year 2030, a set of strategic options are identified and assessed for each stakeholder group.

R&I systems are now more complex than 50 years ago and will be even more in the future. Radical changes are expected in terms of the ways research is funded, organised and carried out. Some of these transformations are captured by the scenarios developed. The analysis of scenarios indicated that their feasibility and desirability differ across different sectors of industry, and research areas within the research landscape.

Scenarios and strategies presented in the paper bring new considerations on the way research activities are practiced. Further research is considered to be useful on the new modes of research and implications for academia, industry, society and policy makers.

The discussion around the responses of different stakeholders vis-à-vis specific scenarios about the future in R&I practices and organisation gives a practical view about how to deal with associated emerging trends and issues.

Society is a crucial stakeholder of all R&I activities. The transformative scenarios suggest that society will not only be playing a reactive role on the demand side but also more proactive role on the supply side in the decades to come.

The paper is based on work undertaken within the Research and Innovation (RIF) 2030 project. As R&I activities will be important for the development and competitiveness of the EU and its member states, the work presented here is considered to be of value by highlighting how to create more resilient strategies in a fast-changing R&I landscape.