Category: Accountability Networks

Hazing, Opiates and the Cascade of Governance

Post author By rjb9@cornell.edu
Post date May 13, 2021
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Two court cases struck the news in recent weeks. First, this one:

On the evening of March 4 at an off-campus house, members of a Bowling Green State University fraternity handed Stone Foltz and his fellow pledges 750-milliliter bottles of liquor and ordered them to finish it all by the end of the night, prosecutors said.

Foltz, 20, finished the bottle but was so intoxicated that members of the fraternity, including his newly designated “big brother,” escorted him home and left him unconscious. Soon after he was in a hospital bed on life support. By March 7, he was dead.

On Thursday, eight men who were allegedly involved in Foltz’s death were charged with involuntary manslaughter, reckless homicide and evidence tampering.

Accountability Networks Case Studies Cross-Cultural Data Algorithms and Artificial Intelligence Law

China’s New Export: Their Social Credit System

Post author By rjb9@cornell.edu
Post date May 2, 2021
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‘…allow the trustworthy to roam everywhere under heaven while making it hard for the discredited to take a single step.’

The quote above comes from the founding document of China’s Social Credit System (CSCS), which was written in 2014, and set out plans for comprehensive rollout by 2020. China is way behind schedule, but the progress they’ve made shows the importance of moral accounting’s twin aspirations for accountability systems: to improve moral performance (not just any performance), and to do so in a moral way.

This post will serve as the foundation for a case discussion in my Executive MBA course on managerial reporting. Discussion questions are in this font.

Accountability Networks Case Studies Moral Accounting Engagements

Scott Rudin: Jerks and Accountability

Post author By rjb9@cornell.edu
Post date April 23, 2021
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New York Magazine interviewed 33 people who have worked for Scott Rudin, entertainment producer long famous for being one of the few to win an Emmy, Grammy, Oscar & Tony, and newly infamous for being a jerk. And I use that word in its technical sense, defined by philosopher Eric Schwitzgebel as follows: