This study reports the findings of a study assessing the acceptability differences in decisions made by Certified Public Accounting practitioners (CPA) and students studying to become CPAs. The study responds to researchers' call for additional research on topics related to accounting decision ethics. Modified managerial and accounting recognition…

Chief Academic Officers (CAO) are leaders in institutions of higher education and have wide decision-making scope. Previous research has clearly demonstrated the need for leaders to engage in ethical decision-making. Moral judgments are an aspect of ethical decision-making, so it is important for CAOs to make moral judgments. This study examined…

The Flynn effect probably has multiple causes, and the target essays in this issue have expanded the number of possible causes behind it. This essay deals primarily with a different question: How important is IQ in the current world and should it perhaps be understood also in conjunction with a consideration of some kind of ethical intelligence?

Issues of morality and children are examined. Information on moral judgment research with children is discussed with implications for educational interventions. Research suggesting that characteristics of moral dilemmas and solutions are related to sex and grade is presented. Areas to be pursued in research and practical application are…