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Following recent high-profile audit failures, concern has been expressed that auditors are not demonstrating sufficient skepticism when exercising professional judgment. In particular, client assumptions and estimations relating to hypothetical valuations in financial reporting are not being challenged. This paper seeks to address the issue by advancing a decision-making framework aimed at guiding auditors beyond regulatory reductionist thinking towards an enhanced understanding of the cognitive processes which shape professional judgment in forming a reliable audit opinion.

Drawing on the normative philosophical and theological teachings of Bernard Lonergan, the authors' decision-making framework embodies reflective thinking and the data of consciousness to highlight the central role played by enquiry in the dynamics of understanding, judgment and decision-making. Such enquiry elicits challenge of the management bias inherent in hypothetical valuations.

Auditing through a Lonerganian lens allows auditors to reflect on their approach to objective decision-making by offering a set of cognitive tools to enhance the enquiry essential for nurturing professional skepticism.

This paper contributes to the literature by developing the somewhat neglected discourse on the cognitive processes essential for professional skepticism and audit judgment. The authors demonstrate how Lonerganian self-appropriation intensifies an awareness of the recursive cognitive activities pertinent to objective judgment and decision-making. This awakened consciousness has the potential not only to change how auditors question evidence to make informed judgments and decisions, but also to normalize the practice of challenge.

The problem this essay addresses is the IS‐OUGHT problem as it is related to science, economics and ethics. The problem is especially provocative in ethics, for though ethics would seem to concern the OUGHT most directly, not a few thinkers have despaired of ever finding a way to ground ethics in an IS of some sort. Parallel to this is the dual challenge confronting economics: to ground economics is the IS, in reality, and at the same time warrant and ground economically prescriptive statements, that is, to justify OUGHT statements in economics.

The purpose of this paper is to examine how rhetoric of cooperation is expressed and constructed during rituals of consultation and how this rhetoric is integrated into the consultant’s dramaturgical awareness that incorporates both impression management and the expression of self.

This paper uses a discursive approach and semi-structured interviews with directors and consultants working in the healthcare sector, a sector that routinely employs consultants to accompany directors in organizational change management. Rhetoric is constructed around four narrative lines that also constitute the four ritualized phases of the consulting process.

The mantra of “respect rituals of passage and avoid breaking frames” is an integral part of the consultant’s dramaturgical awareness throughout the process, so as not to infringe upon the order of the interaction established with the directors. Moreover, the development of cooperative relations with other members of the organization is based largely on a rather vast repertoire of action resources that the consultant will have to deploy to face four areas of uncertainty in the rites of interaction; namely, anticipation, interpretation, delegation and adherence. Furthermore, this cooperation is far from definitively acquired and must be reflected upon along the way to maintain control over the definition of the situation. This study expands upon the interrelations between the strategic actor and the reflective practitioner in a consultant’s dramaturgical awareness.

Practical implications are highlighted using the notion of reflective contract (Schön, 1983) for managers as clients, the transcendental precepts of authenticity put forward by Coghland (2008) for consultants as practitioners, and progressive forms of critical theory performativity as suggested by Spicer et al. (2009) and Wickert and Schaefer (2015) for researchers.

The concept underlying this study is dramaturgical awareness. It is a concept but sparingly explored in the literature, yet nonetheless present among advocates who promote organizational dramaturgy based on the work of Goffman. This concept is linked to Crozier and Friedberg’s theory of the strategic actor and Schön’s theory of the reflective practitioner.

Authenticity/ الصحة (as-sehah) serves as a criterion or predictor variable for the purpose of a comparative theological investigation of employment relations parameters in light of social teachings from Sunni Islam and Roman Catholicism. Authenticity finds initial, shared significance in both religious traditions because of its critically important role in judgments concerning the legitimacy of source documents. It also stands in both traditions as an inspirational goal for human life.

Particular issues of theological method for cross-cultural analysis are addressed by the use of insight-based critical realism as a transcultural foundation. Workplace parameters, the minimal enabling conditions for the possibility of authentic employment relations, are then identified and compared. The authors explore shared expectations for authenticity enabling conditions in terms of the direct and indirect employer: those national laws, systems and traditions that condition the functional range of authenticity that can be actualized within national or other work settings as experienced in the direct employment contract.

The study found remarkable consistency in the minimal conditions identified by Roman Catholic and Sunni Islam social teachings for the prospects of authenticity in employment relations. These conditions addressed seven parameters: work and the concept of labor; private property; the nature of the employment contract; unions and collective bargaining; the treatment of wages; the relationship between managerial prerogative and employee participation; and the crucial role of the state as indirect employer.

Specific minimal or threshold conditions of employment are described to ensure the prospect for authenticity in modern employment relations according to religious traditions. These include just cause employment conditions, unions and collective bargaining support, some form of management consultation/Shura, a living wage and a consultative exercise of managerial prerogative.

The study offers prescriptive and analytical aid to ensure assessment of circumstances fostering authenticity in employment relations.

The method and findings are a first effort to clarify thought and aid mutual understanding for inter-faith employment circumstances based on Roman Catholic and Sunni Islam social teachings through a transcultural foundation in cognitional operations. The criterion variable specification of authenticity conditions offers a fully developed basis to support further empirical research in management spirituality, corporate social responsibility and enterprise sustainability.

From a micro-macro perspective, the purpose of this paper is to analyze the welfare-related criteria reported by the heads of political parties’ youth wings in Mexico, the implicit and explicit religious beliefs that inform some of those criteria and the (Foucauldian) pastoral genealogy of both the criteria and beliefs.

The paper draws on qualitative data from semi-structured interviews with a group of 32 heads of three political parties’ youth wings in Mexico. The interpretation of the data builds on a previous genealogical analysis of Foucauldian pastoralism in colonial Mexico.

The respondents’ criteria on a state that should aim at procuring “material-spiritual” and “material-transcendental” types of well-being and politics as “help,” are partly informed by religious values. Such criteria and religious values have been partly constructed out of a pastoralism which was deployed during the Spanish colonial regime and included “temporal” and “spiritual” teleologies of government and the practice of charity as (self-)governmental technique.

The literature on welfare/social policies of Latin American countries like Mexico tends not to problematize issues of secularity other than the religions’ undesirable intrusions in the political field. Governmentality studies also tend to bypass Foucault’s discussion of pastoralism. An empirical study of the pastoral genealogy of contemporary political rationalities in a constitutionally secular country such as Mexico can prompt further research on the gaps above and comparative analyses of pastoral and welfare governmentalities across Latin American and other world regions.

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.

“Communism has never concealed the fact that it rejects all absolute concepts of morality. It scoffs at any consideration of “good” and “evil” as indisputable categories. Communism considers morality to be relative, to be a class matter… It has infected the whole world with the belief in the relativity of good and evil.” Aleksandr I. Solzhenitsyn, Warning to the West, 1975.

Undertakes an epistemological formulation of ethico‐economics. This formulation challenges the neo‐classical and macroeconomic foundations of mainstream economics and then presents the rigorously analytical depths of ethico‐economics. Traces the developments, the praxis of the rational precept of economic science from its Hellenic roots as this found inroads into the thinking of the classical, Austrian institutionalists and political economists. Shows to be logically flawed several areas of general equilibrium and market equilibrium relations that we face without question in a pedagogical presentation of economic theory. Even the microeconomic and macroeconomic dichotomy is a kind of duality in economic reasoning that has the traces of Kantian dualism in it. Hence, in none of the received economic doctrines the circular cause and effect of the epistemic and the ontic roots of human reasoning are unified together to give a truly interactive view of economic activities embedded within the larger ecological complex. To this complex belong the inter‐relationships that comprehend life, experience, praxis and the totality of the socio‐scientific order. Presents such a unified epistemic‐ontic circular causation as the praxis of the ethico‐economic world view. It is substantially different to, and more revolutionizing than, the ethically neutral, ethically exogenous, and interaction‐benign constraint of mainstream economics.

The main purpose of this paper is first to discern the overwhelming influence of Kantian thought in the development of mainstream political economic doctrines. In this we will show that the Kantian philosophical influence has introduced an abiding element of duality in all matters of the western liberal theory of social contract and political economy. The nature of Kantian moral philosophy will be shown to have left the study of political economy by and large ethically neutral by treating the role of morals, ethics and values exogenously to the economic system. We will then introduce some substantive elements of an alternative approach to the treatment of ethics and values in the socio‐economic system. We will show that in the alternative approach to the study of social contract theory and political economy the ethical considerations appear as endogenous elements and strongly negate the Kantian principle of duality and individualistic rationalism.

I present a framework for thinking about personal happiness. Ideas from philosophy are combined with research on happiness from various scientific traditions. But treatments in philosophy tend to be atomistic, focusing on one narrow approach at the exclusion of others; treatments in psychology tend also to be circumscribed, emphasizing specific hypotheses but at the neglect of overarching theory. My approach posits a far-reaching theoretical model, rooted in goal-directed action, yet mindful of nonpurposive sources of happiness as well. The heart of the theory is self-regulation of desires and decisions, which rests on self-conscious examination and application of self-evaluative standards for leading a moral life in the broadest sense of guiding how we act in relation to others. Seven elements of happiness are then developed and related to the conceptual framework. These encompass love and caring; work as a calling; brain systems underpinning wanting, liking, and pleasure; the need to deal with very bad and very good things happening to us; the role of moral concerns and emotions; the examined life and its distractions; and finally spirituality and transcendental concerns. The final section of the chapter sketches everyday challenges and choices academics face.