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The purpose of this paper is to examine the influence of personal and moral intensity variables on specific processes, namely, ethical recognition, ethical judgment and ethical intention, involved in the ethical decision making (EDM) of accounting professionals.

A structured questionnaire containing four vignettes of ethical dilemmas is used in the paper to obtain data from 329 accounting professionals. The data are analyzed using Pearson correlation matrix, independent sample t-test, one-way analyses of variance and multiple regression estimation techniques.

The findings of the paper suggest that age, economic status, upbringing, moral idealism and relativism, magnitude of consequence and social consensus are significant determinants of the EDM process of accounting professionals.

The paper provides evidence to guide accounting regulatory bodies on ways to strengthen extant measures that ensure strict compliance with ethics codes among accounting professionals in Nigeria.

The paper provides support for Kohlberg’s cognitive reasoning and moral development theory and Rest’s EDM theoretical model, which will aid the development of a structured curriculum for accounting ethics instruction in Nigeria, as hitherto, there is yet to be a provision for a stand-alone ethics course in the undergraduate accounting programs in Nigeria.

The purpose of this study is to examine the role of selected sociodemographic variables in the ethical decision-making (EDM) process of professional accountants in Nigeria.

The study obtained data from 329 professional accountants with the aid of a structured questionnaire containing four dilemmatic ethical vignettes. The data were analysed using Kendall correlation, Kruskal–Wallis and Jonckheere–Terpstra tests.

The results revealed that upbringing, especially parental discipline, and education are significant sociodemographic determinants of EDM. Religion and experience played little or no significant role in predicting accountants’ EDM in the face of ethical dilemmas.

The study used a questionnaire to measure its variables, which may bias and somewhat inflate the findings. Hence, caution should be applied regarding its conclusion.

The evidence in this study could stimulate policy change and review to include a separate ethics course in the accounting education curriculum, which could enhance the ethics training of future accountants. This is important for countries like Nigeria, where no provision is made for a discrete ethics course in the curriculum for accounting under-graduate education.

The study draws attention to the fact that ethical conduct among professionals and in society could be enhanced through proper upbringing and formal education.

The study adds some uniqueness in focusing on professional accountants in Nigeria, a developing country with high corruption profile and weak government institutions, and, as such, contributes to the limited research output on accounting ethics in developing countries.

This research studies the influence and mechanism of rearing cost and endowment insurance on family fertility desire from the micro perspective.

Through the construction of overlapping generations (OLG) model and on the basis of this research purpose, the research hypothesis proposed by the theoretical model is tested by using the data of China household tracking survey (CFPS).

(1) Endowment insurance has an inhibitory effect on family fertility desire. The marginal effects of participating in old-age insurance on total fertility desire and boy fertility desire are – 3.2% and – 3.6% respectively. (2) The cost of rearing has a significant negative impact on family fertility desire. (3) There is regional heterogeneity in the impact of endowment insurance and rearing cost on fertility desire. (4) There is no significant difference in the impact of endowment insurance on fertility desire between urban and rural areas.

This research tries to fill the gap existing in the international literature by analyzing the micro mechanism of the influence degree of upbringing cost on fertility desire by introducing the rearing cost and fertility rate into the OLG, providing a micro basis for relevant quantitative calculation.

The purpose of this study was to explore the relationship between effective leadership practices, leadership dispositions and child upbringing in six Mexican successful elementary school principals who improved the achievement, work climate, and resources in their schools. In this study, culture; order; discipline; resources; curriculum, instruction, and assessment were the most salient leadership responsibilities. The present study confirmed that trust is one of main leadership dispositions that may be related to child upbringing. The most frequent behavior displayed in the families of these principals was generating a sense of trust. Likewise the findings shed some light on the importance of secure attachment, setting limitations, and establishing rules to foster dispositions for good leadership. These exploratory findings suggest that resilience is another important leadership disposition. Results are discussed.

Research demonstrates that social class affects where high-achieving students apply to college, but the processes through which such effects come about are not well understood. This chapter draws on 46 in-depth interviews with high-achieving students in the Bay Area to examine how social class impacts college application decisions. I argue that the upbringing and experiences associated with students’ social class shape their narratives regarding how much autonomy or constraints they perceive in making college decisions. Higher-SES students present a narrative of independence about what they have done to prepare themselves for college and where to apply. In contrast, lower-SES students speak of experiences and considerations that reflect a narrative of interdependence between themselves and their parents that is grounded in the mutual concern they have for one another as the prospect of college looms. As a result, higher-SES students frame college as an opportunity to leave their families and immerse themselves in an environment far from home while lower-SES students understand college as a continuation of family interdependence. Consequently, higher-SES students are more likely to apply to selective private universities in other parts of the country, while lower-SES students tend to limit their choices to primarily selective and nonselective public colleges closer to home. This research enhances our understanding of the mechanisms by which social class differences in family experiences contribute to the perpetuation of social inequality.

During the first two decades of the 20th century, the Russian family went through some institutional transformations. Peasant migrations (from European Russia to more distant destinations, and more importantly, from the countryside to the cities), World War I, the upheavals of the revolutionary period and the Civil War years all changed the country’s demographic situation. This led to more women (at least in the cities) being employed outside their households. Their sub-standard living conditions and legal vulnerability attracted the attention of intellectuals (Engel, 1991) and helped reformulate the women’s question, which had by then become one of the central issues of the political and intellectual life of the country. Alongside the quest for equality from upper and middle-class women, which was manifested in the burgeoning public and literary life of the Fin-de-Siécle Russia (Engelstein, 1992), emerged “Marxist feminism.” This movement assumed the task of promoting the rights of working women and the destruction of (bourgeois) gender inequality. It also played a decisive role in shaping scholarly discourse on the family and state policies towards it. Despite the dramatic social changes, they did not readily bring about alterations in popular mentality, particularly in popular attitudes towards the roles played by men and women within the family. Barbara Engel (1991, p. 147) has observed that: Revolutionary transformation did not end most women’s loyalty to the family and especially to their children. However, food shortages, poor housing, lack of job opportunities, and especially family instability made women’s traditional responsibilities considerably harder to fulfill. The deserting husbands and short-term unions that led some women to seek abortion prompted others to demand more conservative family policy to ensure their ability to provide for their children. Instead of unions easily contracted and dissolved they wanted strong and stable marriages.Meanwhile, during the first post-revolutionary decade, some representatives of the new elite regarded the family as holding the most strength within the ancien régime, which was doomed to collapse as new relations between the sexes and among generations were getting stronger.¹ A great deal of writing produced in the 1920s by Communist theoreticians discussed questions related to the pace, social context and forms in which the withering away of the family might manifest itself (Preobrazhenskii, 1923; Trotsky, 1923). It also examined the problems of sexual ethics and the upbringing of genuinely collectivist-minded people (Kollontai, 2003a–c; Lunacharsky, 1927; Zalkind, 1923 (reprinted in 2001)). “There are reasons to believe,” argued Bukharin (1921, p. 170) “that in the Communist society, as the private property vanishes for good, the family and prostitution will follow suit.” He also stated his opposition to the family’s rearing of the younger generation: “The future lies with the communal upbringing. The communal upbringing will enable the Communist society to bring up the young in the way it deems appropriate, minimizing efforts and expenses” (Bukharin, 1920, p. 197).

Corporate crime is prevalent and imposes enormous costs on society, yet our understanding of its antecedents remains poor, especially in relation to executive characteristics. In this study, we examine the influence of CEO childhood social class on corporate crime. Using a unique data set of CEOs at the largest US corporations, we consider CEO childhood background and develop the argument individuals raised in middle-class families have a greater disposition to commit wrongdoing within the corporations they lead. Specifically, growing up middle-class leaves a lasting status-anxiety imprint, which increases the tendency to engage in corporate crime to preserve or enhance social status. Furthermore, we show two status-anxiety-minimizing factors – Ivy League education and membership in a prominent golf club – weaken the effect of middle-class upbringing on corporate crime. Our findings suggest childhood social class has significant explanatory power for executive behavior and corporate outcomes.

This chapter offers an alternative to mainstream policy studies analysis of educational policy in postcommunist Ukraine. Taking its many insights from Foucault-inspired studies of education policy (Besley and Peters, 2007; Doherty, 2006, 2007; Fejes and Nicoll, 2007; Fimyar, 2008a, 2008b; Lindblad and Popkewitz, 2004; Marshall, 1998; Masschelein, Simons, Bröckling, and Pongratz, 2007; Peters, 2001, 2004, 2006; Peters and Besley, 2007; Popkewitz, 2007; Tikly, 2003), this chapter identifies and examines a new domain of analysis, termed in this chapter policy rationalities or policy why(s). Policy rationalities are conceptualized in this chapter as structures distinct from policy discourses that enable the emergence of some discourses and constrain the emergence or reception of others. “Conditions of possibility,” “background practices,” or “epistemes” are some other ways of thinking about the abstract – yet important for the study of policy – term of “policy rationalities.” Fourteen policy documents and 17 years of policy-making (1991–2008) represent textual and temporal borders of analysis. The official authorship of the documents is limited to the three state actors, namely, the President, Parliament, and the Cabinet of Ministers. The rationale for not including the ministerial documents in the analysis is explained in the chapter. The main methods employed by the study are deconstruction and discourse analysis. The chapter discusses three sets of policy rationalities: the rationalities of nation- and state-building, the rationalities of comparison and critique, and, what I will call, the rationalities of “catching-up” Europeanization. The study also traces the textual constructions of the models of individual, society, and the state as well as the definitions of education, upbringing, and educational governance in the documents under analysis. The chapter makes an important contribution to the current debates in policy sociology and governmentality studies by mapping out a new terrain of inquiry, i.e., policy rationalities, as an important starting point for the analysis of educational reform and change.

The purpose of this paper is to examine the question of parents’ rights to make choices regarding the education and upbringing of their children.

Article 26(3) of the Universal Declaration of Human Rights states: ‘Parents have a prior right to choose the kind of education that shall be given to their children’. However, authors including Joel Feinberg also argue children have a right to an ‘open future’, implying parents and the state have obligations to ensure certain elements are present in a child’s care and education. Commodifying education and early childhood care where it occurs in many developed societies, ostensibly provides parents with greater choice regarding the education and upbringing of their children. However, following the work of Brenda Almond, I argue that parents do have some rights to make choices about the care and education of their children. But just having the freedom to choose from alternative schooling or caring options may be insufficient to provide a choice in any significant sense, if one is only choosing between service providers all offering essentially the same service.

It would seem then, that responsible leadership and ethical decision-making by the state and by service providers requires them to engage in consultation with parents and facilitate their participation in determining the nature and content of educational and developmental programmes for children.

Leaders in these roles will also need to have a strong sense of the competing demands on content coming from this array of ethical requirements.