Book Reviews: Ethics and Professionalism

Seventh Art’s Perspective on Ethical Conduct and Corporate Irresponsibility

Iffet Kesimli. New York, NY: Springer. 2023. 69 pages, including index

Index Terms—corporate ethics, fraud detection, social media

Reviewed by Dondy Indraprakoso, Student, Universitas Gadjah Mada, supported by Lembaga Pengelola Dana Pendidikan (LPDP), Indonesia.

Seventh Art’s Perspective on Ethical Conduct and Corporate Irresponsibility investigates the complex relationship between corporate scandals and cinema, examining how films about corporate fraud influence public and business professionals’ attitudes towards ethical breaches. By analyzing films and documentaries, Iffet Kesimli hypothesizes that movies not only reflect but also shape viewers’ beliefs and behaviors. Emphasizing early ethical education, the book aims to enrich understanding of corporate fraud’s ethical and social dimensions, supported by empirical research and real-world examples.

This study explores the reciprocal influence between corporate scandals and their cinematic portrayals: films shape business viewers’ beliefs and behaviors, while corporate scandals inspire diverse film themes. Using nonparametric statistics in field studies, the book assesses films’ impact on business professionals, strengthening the research with a rigorous methodological approach. It highlights social media’s role in fraud detection, showing how perpetrators’ film preferences can reveal their intentions and actions. Additionally, it discusses films’ psychological and social effects, such as the “Bambi Effect,” (p. xiii), as well as their significant impact on public attitudes toward corporate misconduct, emphasizing cinema’s broader social influence.

Kesimli applies a multifaceted approach to explore the intersection of corporate fraud, governance, and cinema. By integrating real-life corporate scandals and their cinematic portrayals, the book demonstrates the reciprocal influence between corporate misconduct and films, categorizing films into various themes for a comprehensive analysis of how these narratives shape public attitudes towards corporate wrongdoing. Kesimli also conducts a literature review, highlighting the importance of proactive measures and data analysis in addressing fraud and hypothesizing that films can raise awareness of responsible corporate governance. His personal experience of the 2007–2008 financial crisis adds a layer of empirical observation to the theoretical framework. Furthermore, it emphasizes the role of social media in modern fraud, showing how fraud examiners use it to gather evidence on perpetrators.

The book’s strength lies in its interdisciplinary approach, integrating theory and practice to explore accounting, finance, sustainability, governance, and fraud. It offers a unique perspective on cinema’s impact on corporate governance and ethics, supported by a comprehensive literature review and Kesimli’s experiences. However, the book’s limitations include subjective film selection, the use of untested scales, reliance on specific demographics, a small sample size, a lack of financial support, and a sector-specific focus. These factors may limit the broader application of its findings.

Seventh Art’s Perspective on Ethical Conduct and Corporate Irresponsibility offers academic researchers, forensic accountants, fraud examiners, policymakers, and regulatory authorities a forum integrating theoretical developments and practical experiences on key issues arising from the global economic crisis. Empirical observations and discussions on modern fraud examination techniques offer valuable insights for practitioners, while the focus on public authorities in financial crises informs policymakers and regulatory bodies.

That Librarian: The Fight Against Book Banning in America

Amanda Jones. New York, NY: Bloomsbury Publishing. 2024. 272 pages.

Index Terms—censorship, library advocacy

Reviewed by Sara Buchanan, London Computer Systems.

If you know the name Amanda Jones, it’s likely because you read it in national headlines shortly after she spoke out about book banning and censorship. Jones, a concerned citizen, attended a public library board meeting after seeing an agenda item for “book content and signage” (p. 25). At the meeting, she spoke about the importance of access to books for all citizens. Others echoed her sentiments in their own words. The matter seemed closed until four days later when she woke up to a barrage of social media posts claiming she was advocating sexually explicit books for children. Jones shares her story of that fateful meeting and how she was hurled into the spotlight in her book, That Librarian: The Fight Against Book Banning in America.

Jones writes about the issue in terms of politics. “It’s not confined to Republican majority towns or states and it’s happening in both rural and urban areas. However, censorship attempts are being pushed from the Far Right. I get dirty looks and comments when I mention to Republican friends that all book banners seem to be Republican, even if all Republicans don’t agree with book banning. It is similar to the math concept that all squares are rectangles even if all rectangles are not squares. People don’t want to hear that logic. I get angry that they refuse to admit it” (p. 43). While Jones’ attackers seem to have political and religious agendas, I don’t believe it’s productive to make the conversation about book banning and censorship an us-versus-them issue.

Further, as Jones shares her story, she takes small, snarky jabs at her attackers. These people have written and said things much worse than she has in the pages of That Librarian. However, I believe it further polarizes the issue. Even Jones questions herself, “Even writing this book, I have wrestled with how much is too much when describing these people and the hatred I’ve felt, and sometimes feel, about them. I don’t want to say or do things I wish I could take back. Have I gone too low in this book? I don’t know the answer to that. I hope not” (p. 124). I believe that she did go too low. I would have concluded these people were wrong without the snarky remarks.

Despite my criticisms of Jones’ book, I believe she is courageous for her willingness to stand up against book banning and censorship, as well as sharing her story and the resulting trauma of the attack against her. And, most importantly, the things we all can do to support our local libraries and librarians to ensure censorship doesn’t prevail.