A more ideal system?

“Although American higher education can justifiably take pride in its capacity to develop the student's ability to manipulate the material world through its programs in science, medicine, technology, and commerce, it has paid relatively little attention to the student's “inner” development—the sphere of values and beliefs, emotional maturity, moral development, spirituality, and self‐understanding.” —from the Foreword to Encouraging Authenticity and Spirituality in Higher Education by Alexander W. Astin and Helen S. Astin     

Spirituality and leadership: Engaging both in higher education

“Although American higher education can justifiably take pride in its capacity to develop the student's ability to manipulate the material world through its programs in science, medicine, technology, and commerce, it has paid relatively little attention to the student's “inner” development—the sphere of values and beliefs, emotional maturity, moral development, spirituality, and self‐understanding.” —from the Foreword to Encouraging Authenticity and Spirituality in Higher Education by Alexander W. Astin and Helen S. Astin     

Spirit Guides

“Although American higher education can justifiably take pride in its capacity to develop the student's ability to manipulate the material world through its programs in science, medicine, technology, and commerce, it has paid relatively little attention to the student's “inner” development—the sphere of values and beliefs, emotional maturity, moral development, spirituality, and self‐understanding.” —from the Foreword to Encouraging Authenticity and Spirituality in Higher Education by Alexander W. Astin and Helen S. Astin     

Revisiting spiritual and emotional emptiness in American higher education

“Although American higher education can justifiably take pride in its capacity to develop the student's ability to manipulate the material world through its programs in science, medicine, technology, and commerce, it has paid relatively little attention to the student's “inner” development—the sphere of values and beliefs, emotional maturity, moral development, spirituality, and self‐understanding.” —from the Foreword to Encouraging Authenticity and Spirituality in Higher Education by Alexander W. Astin and Helen S. Astin     

Who says we don't? The perspective from a small Catholic liberal arts college

“Although American higher education can justifiably take pride in its capacity to develop the student's ability to manipulate the material world through its programs in science, medicine, technology, and commerce, it has paid relatively little attention to the student's “inner” development—the sphere of values and beliefs, emotional maturity, moral development, spirituality, and self‐understanding.” —from the Foreword to Encouraging Authenticity and Spirituality in Higher Education by Alexander W. Astin and Helen S. Astin     

Spiritual leadership as a model for student inner development

“Although American higher education can justifiably take pride in its capacity to develop the student's ability to manipulate the material world through its programs in science, medicine, technology, and commerce, it has paid relatively little attention to the student's “inner” development—the sphere of values and beliefs, emotional maturity, moral development, spirituality, and self‐understanding.” —from the Foreword to Encouraging Authenticity and Spirituality in Higher Education by Alexander W. Astin and Helen S. Astin     

Spirituality: Creating meaning and purpose for students the corporate way

“Although American higher education can justifiably take pride in its capacity to develop the student's ability to manipulate the material world through its programs in science, medicine, technology, and commerce, it has paid relatively little attention to the student's “inner” development—the sphere of values and beliefs, emotional maturity, moral development, spirituality, and self‐understanding.” —from the Foreword to Encouraging Authenticity and Spirituality in Higher Education by Alexander W. Astin and Helen S. Astin     

Transition towards and of sustainability—Understanding sustainability as performative

Our purpose is to explore the concept of “sustainability” when understood from a performative perspective, i.e. as a concept that is filled with meaning across time. Drawing on a 10 year-long study of the digital footprint of Stockholm Royal Seaport, claimed to be northern Europe's largest sustainable urban development district, we show that “sustainability” emerged as the project became associated with particular places, projects, histories, and technologies. This means that “sustainability” was local in that it was situated in the particular spatial context of the project; temporal in that it was situated in a particular time; and political in that it expressed particular values and perspectives. The study contributes to explaining why “sustainability” remains—and always will remain—a contested concept, which is why sustainability transitions are complex. Consequently, we suggest that the transition towards sustainability always involves the transition of sustainability, something that needs to be acknowledged in order for a transition to actually become sustainable.     

Henry George and the Classical Scientific Research Program: George's Modification of It and His Real Significance for Future Generations

Abstract . Henry George's revision of classical economics was based on a new “hard core” assumption linking efficiency, equity, and social welfare to a revised concept of property rights in land. However, rather than create new core supporting “protective belt” theories, George either accepted or, when necessary, modified existing classical theories especially those which threatened his new hard core, for example, classical “wages-fund” theory. Consequently, George's adaptation of the Ricardian “stationary state” model was less accurate than mainstream classical economics in its predictions concerning the behavior of the distributive shares of income over time, and the effects of technological change on economic growth and economic welfare. Without its own protective belt, George's classicism became a special case of classical economics whose value, nevertheless, existed in its effective criticism of classical property rights theory.     

The IASB's Discussion Paper on the Conceptual Framework for Financial Reporting: A Commentary and Research Review

Consistent with the mission of the International Association for Accounting Education and Research (IAAER) to “promote global excellence in accounting education and research, and to maximize accounting academics' contribution to the development and maintenance of high‐quality, globally recognized standards of accounting practice,” this paper provides a commentary and research review by an ad hoc committee of the IAAER on the IASB's Discussion Paper DP/2013/1—A Review of the Conceptual Framework for Financial Reporting. The comments focus on four main areas about which prior academic research can inform standard setters in their consideration of the revised Conceptual Framework: (1) recognition and derecognition, (2) measurement, (3) presentation and disclosure, and (4) other comprehensive income. The views expressed here by the ad hoc committee are those of the authors and do not necessarily reflect a consensus view of the IAAER membership or its Executive Committee. The paper supports the IASB's general objective of developing one set of globally acceptable accounting standards based on a cohesive and complete Conceptual Framework.     

Unity in the Social Thought of Adolph Lowe: A Review of "Essays in Political Economics: Public Control in a Democratic Society"

Abstract . From the economist Adolph Lowe's voluminous-writings, Allen Oakleyh has selected eight essays which present the gist of Lowe's thought. It unifies his structural analyses and his instrumental analyses into the system Lowe calls “Political Economics.” This pre-orders desired ends or effects and then determines or applies goal-adequate means to achieve these ends. Lowe's Essays in Political Economics sketches the economic paradigm by which he expands the evolutionary way of thinking from the subject —economic behavior— to the object, the socioeconomic world. He argues that instability is fundamental, basic and inherent in contemporary industrial capitalism as it has evolved physically, technologically and socially and stability can be restored by an approach which reverses the continuum to end-means. He holds that if the world evolves, and it does, so must the goal-adequate methods and instrumentalities to deal with it.     

The NCAA: A Socio-economic Analysis: The Development of the College Sports Cartel from Social Movement to Formal Organization.

Abstract . Economic cartel theory and Sociological social movement theory are used to achieve a socio-economic analysis of the problems and behaviour of the National Collegiate Athletic Association (NCAA). It is demonstrated that both cartel theory and social movement theory predict substantially similar behavior on the part of the NCAA and its 800-plus member institutions. Specific issues such as “need”scholarships, the possibility that the” big-time”football powers, may leave the NCAA, and the NCAA's relation with women's athletics, are considered. It is concluded that the NCAA is not likely to persist is an organization in its current form.

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HRM at a Crossroads: Comments on “Evolution of Strategic HRM Through Two Founding Books: A 30th Anniversary Perspective on Development of the Field”

I agree with Bruce Kaufman's evaluation of the HRM field and the danger to its relevance if change does not take place in the field's almost exclusive use of normal science, lack of focus on organizational change and development and indifference to the development of useful and usable knowledge. I use the development of the Harvard Business School's first‐ever required course in HRM and Managing Human Assets, the book that grew from the course, to illustrate why and how the strategic HRM perspective of the book emerged. I go on to argue that we do not need more proof that HRM practices are associated with financial performance. The best CEOs already believe this, though they need knowledge and practices that will enable them to develop a positive sustainable HRM system. HRM research, both normal and action science, must answer the question of how a “great” HRM system—practices, leadership, organization design, culture, and change processes—might be developed over time (its takes years) and how great companies can avoid the liquidation of intangible assets in the face of pressures for short‐term performance. I describe my own work to illustrate the future direction HRM should take methodologically and conceptually. © 2015 Wiley Periodicals, Inc.     

An Examination of Proposals for a U.S. Industrial Policy

Abstract . An “industrial policy” for the U.S. appears from the writings and statements of its advocates to involve modification of federal tax laws and expenditures to allow a largely unchanged set of business institutions to better serve the public interest. It employs planning but it is planning of the sort the U.S. has always had. Those who oppose all government activity in the private sector oppose it, not realizing that the anti-trust laws, for example, do not interfere with the economy's operation but aid it to function beneficently. It is those whose activities are anti social who are loudest in their demands for business “freedom.” Does the U.S. need a more efficient economic system? Intercountry comparisons show that in many areas it lags. To achieve stability of income and employment as well as productive efficiency, the U.S. has many policy options it can consider—and it must.     

‘The giving layer of the internet’: A critical history of GoFundMe's reputation management,platform governance,and communication strategies in capturing peer-to-peer and charitable giving markets

GoFundMe, founded in 2010, has already profoundly impacted giving practices, introducing many laypersons to the empowering potentials and user-friendly affordances of peer-to-peer fundraising. Overall, GoFundMe's extraordinary success as a for-profit company in traditionally nonprofit charitable giving markets can be attributed to: normalizing their platform as the go-to destination for people seeking help; tasking the beneficiaries themselves with crafting appeals for support; restricting forms of support to money; deferring responsibility to donors to assess the legitimacy of appeals; and dominating the market by acquiring competitors and pursuing growth wherever possible. No charity could plausibly adopt such an operating model and GoFundMe's lean, hands-off, self-policing approach has attracted sharp criticism over the years. Nonetheless, the company has not humbly reined in their ambition but expanded it even further. This paper outlines three broad phases through which GoFundMe has defended their capture of “the giving layer of the internet.” Initially, GoFundMe espoused ideals of utopian disruption and soteriological solutionism, selling their platform as a “take-action button” and user-friendly means of empowering everyday citizens to improve the lives of others. Later, after attracting more divisive causes and criticisms of its revenue model, GoFundMe adopted forms of reputational repair and attempted neutrality, insisting that their for-profit platform could be accommodative to all worldviews and persons willing to embrace “positive precarization.” More recently, as “neutral” stances became untenable and fundraising success rates increasingly grim, GoFundMe pivoted toward strategies of state critique and civic capture. Specifically, GoFundMe have: more pointedly highlighted state failures; actively aligned themselves with social movements; shifted away from relying solely on peer-to-peer fundraising; and instead partnered more with established nonprofits. However, as GoFundMe's expansion inevitably means becoming entangled in sensitive political matters, the company's ambition to become the key intermediary in all charitable giving is facing acute challenges.     

Quality of Life, Quality of the Individual, Technology and Economic Development

Abstract . Technological advance, quality of life and quality of the person as well as the interaction among them are at the heart of a meaningful theory of socioeconomic development. The complexity and hierarchical structure of the quality of life concept can be related to Maslow's study of human needs and economists’theory of human wants. The implicit assumption of the direct positive relationship between quality of life and quality of the person is challenged. The possibility of an inverse relationship between them is stated and illustrated. If the ultimate purpose of improving quality of life is moral perfection (homo humanis), then optimal quality of life is one which leads to attainment of this goal. Freedom, seen by Maslow as a necessary precondition for satisfaction of all other needs, is defined as voluntary subjection to the highest value. The search for truth—the only way to set a person free—takes the form of Hegelian dialectics. Theoretically, the high quality of people can be attained either by “Hegelian path” via coercion, or “Hegelian path” via freedom. Historically, the former utterly failed, while the latter, though highly desirable, is neither impossible nor assured.     

Jefferson's Unheavenly City: A Bicentennial Look*

Abstract . The opportunity provided by the American Bicentennial for a re-examination of our political values is also an opportunity for a closer look at the political philosophy of Thomas Jefferson. Although Jefferson has been placed, with John Locke, in a “heavenly city of the eighteenth century philosophers” who sought new defenses on behalf of medieval spiritualism and divine law, the present essay contends that Jefferson's epistemological commitments differed from Locke's, and that Jefferson's political theory was far more “modern” than Locke's with respect to the key notions of rights, property, and consent. Some of Jefferson's political conclusions differed from those of Locke either in degree, such as in the details of representation, or in kind, such as in regard to the ownership of property.     

Leading corporate sustainability: The role of top management team composition for triple bottom line performance

Sustainable development at the corporate level requires balancing social, environmental, and financial performance goals. Achieving such “triple bottom line” (TBL) performance is a very challenging task. In this study, we explore the role the organization's top management team (TMT) plays in leading their organization towards corporate sustainability. We focus on how two distinct aspects of the TMT's structural composition—the presence of a “chief sustainability officer” (CSO) and the TMT's functional diversity—affect the organization's ability to reach high levels of TBL performance. We follow the presence of 22 global energy companies in Corporate Knight's “Global 100” sustainability index for a period of 11 years and find that, surprisingly, the presence of a CSO does not boost TBL performance. However, we do find a positive effect for TMT functional diversity, suggesting that more diverse TMTs are better able to lead their organization to higher levels of TBL performance.     

Henry George and the Classical Scientific Research Program: The Economics of Republican Millennialism

Abstract . Henry George's classicism was evident in his acceptance of “hard core” assumptions inherent in classical economic analysis, notably that rational self-interested behavior exercise in competitive markets maximized economic welfare. However, George's “stage theory,” the “Law of Human Progress,” led him to reject the classical nexus between social and economic welfare. The emergence of an exchange economy improved efficiency and economic welfare, but institutional changes lagged behind, particularly the redefinition of property rights. Consequently, economic growth based on land as a private rather than public good widened the gap between economic efficiency and social welfare. Hence George's paradox of poverty amidst progress. George resolved the equity efficiency conflict by treating land as a public good. Then, the sale of monopoly rights to land through the “single tax” on land rents captured the difference between the private and social costs of land use.     

C. E. Ayres's Reliance on T. H. Huxley: Did Darwin's Bulldog Bite?

In David Seckler's Thorstein Veblen and the Institutionalists, the proposition is advanced that “Ayres out-Veblens Veblen and out Deweys Dewey”. This commonly held view of the intellectual orientation of the prominent American institutional economist, Clarence Edwin Ayres, places him as an intellectual descendent of philosopher John Dewey's pragmatism, and economist Thorstein B, Veblen's institutionalist economics. Certainly such an outlook is not incorrect, but it is also not adequate if one is to achieve an understanding of Ayres. A careful check of the indexes of Ayres's major works shows that his references preponderantly go not to Dewey and to Veblen, but to Adam Smith and Charles Darwin, Moreover, it is to the latter that Ayres turned in his effort to overturn the former. However, Ayres in interpreting Darwin relied not upon Dewey and Veblen, but rather upon Thomas Henry Huxley, the British physician turned scientist, who because of his outspoken advocacy of Darwin's evolutionary biology became known as “Darwin's bulldog.”