The paper identifies in the literature two categories of codes of ethics, inspirational and prescriptive, and introduces new classification categories of allodial and decretal. The first classification is based on the identity of the ethics decision‐maker – the authors or the addressees of codes. The second classification is based on whether operational definitions are applied by the codes. Such concrete definitions may be in the rules themselves, in related documents or be known from shared knowledge. The second classification has importance (...) if national associations of accountants use codes as a means for assurance of specific outcomes of defined ethical behaviours. For the study, a survey of 57 codes of ethics issued by national associations of professional accountants was undertaken to determine the basic features of codes and to analyse their content. The areas of ethical concern in national associations were identified and compared to the IFAC model code for professional accountants. The paper reports that national organisations of accountants have promulgated decretal codes in 96% of cases examined. As these codes contain operational definitions, their outcomes can be scientifically measured and sanctions for breaches fairly and reasonably imposed. (shrink)

The paper identifies in the literature two categories of codes of ethics, inspirational and prescriptive, and introduces new classification categories of allodial and decretal. The first classification is based on the identity of the ethics decision‐maker – the authors or the addressees of codes. The second classification is based on whether operational definitions are applied by the codes. Such concrete definitions may be in the rules themselves, in related documents or be known from shared knowledge. The second classification has importance (...) if national associations of accountants use codes as a means for assurance of specific outcomes of defined ethical behaviours. For the study, a survey of 57 codes of ethics issued by national associations of professional accountants was undertaken to determine the basic features of codes and to analyse their content. The areas of ethical concern in national associations were identified and compared to the IFAC model code for professional accountants. The paper reports that national organisations of accountants have promulgated decretal codes in 96% of cases examined. As these codes contain operational definitions, their outcomes can be scientifically measured and sanctions for breaches fairly and reasonably imposed. (shrink)

The paper identifies in the literature two categories of codes of ethics, inspirational and prescriptive, and introduces new classification categories of allodial and decretal. The first classification is based on the identity of the ethics decision‐maker – the authors or the addressees of codes. The second classification is based on whether operational definitions are applied by the codes. Such concrete definitions may be in the rules themselves, in related documents or be known from shared knowledge. The second classification has importance (...) if national associations of accountants use codes as a means for assurance of specific outcomes of defined ethical behaviours. For the study, a survey of 57 codes of ethics issued by national associations of professional accountants was undertaken to determine the basic features of codes and to analyse their content. The areas of ethical concern in national associations were identified and compared to the IFAC model code for professional accountants. The paper reports that national organisations of accountants have promulgated decretal codes in 96% of cases examined. As these codes contain operational definitions, their outcomes can be scientifically measured and sanctions for breaches fairly and reasonably imposed. (shrink)

This paper analyses the ethical cultures of the international accounting profession by using the concept of ‘mainstreaming’ to describe the commitment of an organisation to the ethical function in its operations. The objective of the research on which the paper is based was to rate the efforts of 62 respondent national associations of professional accountants worldwide to incorporate the ethics function into the core operations of their organisations. Sixteen environmental factors were used in the analysis. They were set up as (...) a group of criteria to assess the ethics procedures and systems of the accounting associations, and were divided into two categories. The first group was code based and contained items on code of ethics development and functions which would indicate whether ethically‐friendly management attitudes and systems were in place as a central focus of operations. Some of these elements were capable of fostering a ‘proprietary interest’ attitude on the part of members towards their codes of ethics, which in turn encourages code compliance. With the second group, other key operational aspects were examined to provide a balanced set of criteria. Interrelated elements among factors important to an ethical environment are included in the findings. The study concludes that on average the international accounting profession has attitudinal and systemic approaches that are ‘mainstream’. In general addressees were involved in code authorship and the public had adequate access to codes. However, increased use could be made of ethics professionals in the development of codes, of professional development courses to further the ethics skills of members, and of communication channels to foster a unifying approach to ethics. The study provides criteria for individual associations to assess their mainstreaming status against the international findings. (shrink)

This paper analyses the ethical cultures of the international accounting profession by using the concept of ‘mainstreaming’ to describe the commitment of an organisation to the ethical function in its operations. The objective of the research on which the paper is based was to rate the efforts of 62 respondent national associations of professional accountants worldwide to incorporate the ethics function into the core operations of their organisations. Sixteen environmental factors were used in the analysis. They were set up as (...) a group of criteria to assess the ethics procedures and systems of the accounting associations, and were divided into two categories. The first group was code based and contained items on code of ethics development and functions which would indicate whether ethically‐friendly management attitudes and systems were in place as a central focus of operations. Some of these elements were capable of fostering a ‘proprietary interest’ attitude on the part of members towards their codes of ethics, which in turn encourages code compliance. With the second group, other key operational aspects were examined to provide a balanced set of criteria. Interrelated elements among factors important to an ethical environment are included in the findings. The study concludes that on average the international accounting profession has attitudinal and systemic approaches that are ‘mainstream’. In general addressees were involved in code authorship and the public had adequate access to codes. However, increased use could be made of ethics professionals in the development of codes, of professional development courses to further the ethics skills of members, and of communication channels to foster a unifying approach to ethics. The study provides criteria for individual associations to assess their mainstreaming status against the international findings. (shrink)

This paper reports findings from a study into national associations of accountants from the perspective of the model code of the International Federation of Accountants (IFAC), Code of Ethics for Professional Accountants. Using data collected from a survey document, the paper analyses the extent of the model code’s influence in an international process of harmonisation of ethical rules for accountants. Obstacles to the adoption of the model code are examined, as is the impact that government supervision of codes has had (...) on harmonisation efforts. Particular attention is paid to the relationship between professional independence and close family relationships and culture. Findings are also presented on other issues of code content, and the most appropriate body for interpreting national codes is identified. These items were included as matters of then current concern to the Ethics Committee of IFAC. (shrink)

This paper reports findings from a study into national associations of accountants from the perspective of the model code of the International Federation of Accountants (IFAC), Code of Ethics for Professional Accountants. Using data collected from a survey document, the paper analyses the extent of the model code’s influence in an international process of harmonisation of ethical rules for accountants. Obstacles to the adoption of the model code are examined, as is the impact that government supervision of codes has had (...) on harmonisation efforts. Particular attention is paid to the relationship between professional independence and close family relationships and culture. Findings are also presented on other issues of code content, and the most appropriate body for interpreting national codes is identified. These items were included as matters of then current concern to the Ethics Committee of IFAC. (shrink)

In Australia as is the case elsewhere, ethics is a developing aspect of business behaviour. Many educational institutions and business enterprises have a strong interest in the subject, particularly from the practical viewpoint of creating an ethical culture in business that has substantial practical effects. In this paper, the codes of ethics of five large enterprises are examined. They were selected as being typical of a collection of corporate codes used in Australia held by the Ethics Research Group at the (...) University of Technology, Sydney. Two codes were from international companies: a chemical manufacturing company and a health, beauty and medical manufacturer. The other codes were from an Australian bank, an Australian federal government business agency, and an Australian mining company.Corporate codes of ethics rarely contain operational definitions to direct their addressees on situations of moral hazard and the required response, to achieve a particular desired ethical corporate culture. Consequently, addressees constitute the locus of ethical decision making in enterprises. By contrast, the language used in the corporate codes examined construct an authoritarian position in the writer/reader relationship from the overuse of grammatical structures such as relational clauses, the passive, nominalisation, grammatical metaphor and modality. Collectively, these structures communicate a strong sense of obligation and even powerlessness since a strong authoritarian tone is established which does not give the addressees the possibility of discretionary decision making. (shrink)

Authors have a lot of leeway with regard to what they can make true in their story. In general, if the author says that p is true in the fiction we’re reading, we believe that p is true in that fiction. And if we’re playing along with the fictional game, we imagine that, along with everything else in the story, p is true. But there are exceptions to these general principles. Many authors, most notably Kendall Walton and Tamar Szabó Gendler, (...) have discussed apparent counterexamples when p is “morally deviant”. Many other statements that are conceptually impossible also seem to be counterexamples. In this paper I do four things. I survey the range of counterexamples, or at least putative counterexamples, to the principles. Then I look to explanations of the counterexamples. I argue, following Gendler, that the explanation cannot simply be that morally deviant claims are impossible. I argue that the distinctive attitudes we have towards moral propositions cannot explain the counterexamples, since some of the examples don’t involve moral concepts. And I put forward a proposed explanation that turns on the role of ‘higher-level concepts’, concepts that if they are satisfied are satisfied in virtue of more fundamental facts about the world, in fiction, and in imagination. (shrink)

We provide a new interpretation of Zeno’s Paradox of Measure that begins by giving a substantive account, drawn from Aristotle’s text, of the fact that points lack magnitude. The main elements of this account are (1) the Axiom of Archimedes which states that there are no infinitesimal magnitudes, and (2) the principle that all assignments of magnitude, or lack thereof, must be grounded in the magnitude of line segments, the primary objects to which the notion of linear magnitude applies. Armed (...) with this account, we are ineluctably driven to introduce a highly constructive notion of (outer) measure based exclusively on the total magnitude of potentially infinite collections of line segments. The Paradox of Measure then consists in the proof that every finite or potentially infinite collection of points lacks magnitude with respect to this notion of measure. We observe that the Paradox of Measure, thus understood, troubled analysts into the 1880’s, despite their knowledge that the linear continuum is uncountable. The Paradox was ultimately resolved by Borel in his thesis of 1893, as a corollary to his celebrated result that every countable open cover of a closed line segment has a finite sub-cover, a result he later called the “First Fundamental Theorem of Measure Theory.” This achievement of Borel has not been sufficiently appreciated. We conclude with a metamathematical analysis of the resolution of the paradox made possible by recent results in reverse mathematics. (shrink)

Is it rational to be moral? How do rationality and morality fit together with being human? These questions are at the heart of David Schmidtz's exploration of the connections between rationality and morality. This inquiry leads into both metaethics and rational choice theory, as Schmidtz develops conceptions of what it is to be moral and what it is to be rational. He defends a fairly expansive conception of rational choice, considering how ends as well as means can be rationally chosen (...) and explaining the role of self-imposed constraints in a rational life plan. His moral theory is dualistic, ranging over social structure as well as personal conduct and building both individual and collective rationality into its rules of recognition for morals. To the "why be moral" question, Schmidtz responds that being moral is rational, but he does not assume we have reasons to be rational. Instead, Schmidtz argues that being moral is rational in a particular way and that beings like us in situations like ours have reasons to be rational in just that way. This approach allows him to identify decisive reasons to be moral; at the same time, it explains why immorality is as prevalent as it is. This book thus offers a set of interesting and realistic conclusions about how morality fits into the lives of humanly rational agents operating in an institutional context like our own. (shrink)

‘What it is like’ talk (‘WIL-talk’) — the use of phrases such as ‘what it is like’ — is ubiquitous in discussions of phenomenal consciousness. It is used to define, make claims about, and to offer arguments concerning consciousness. But what this talk means is unclear, as is how it means what it does: how, by putting these words in this order, we communicate something about consciousness. Without a good account of WIL-talk, we cannot be sure this talk sheds light, (...) rather than casts shadows, on our investigations of consciousness. The popular technical account of WIL-talk (see e.g. Lewis, 1995, and Kim, 1998) holds that WIL-talk involves technical terms — terms which look like everyday words but have a distinct meaning — introduced by philosophers. I argue that this account is incorrect by showing that the alleged technical terms were not introduced by philosophers, and that these terms do not have a technical meaning. (shrink)

Normative Externalism argues that it is not important that people live up to their own principles. What matters, in both ethics and epistemology, is that they live up to the correct principles: that they do the right thing, and that they believe rationally. This stance, that what matters are the correct principles, not one's own principles, has implications across ethics and epistemology. In ethics, it undermines the ideas that moral uncertainty should be treated just like factual uncertainty, that moral ignorance (...) frequently excuses moral wrongdoing, and that hypocrisy is a vice. In epistemology, it suggests we need new treatments of higher-order evidence, and of peer disagreement, and of circular reasoning, and the book suggests new approaches to each of these problems. Although the debates in ethics and in epistemology are often conducted separately, putting them in one place helps bring out their common themes. One common theme is that the view that one should live up to one's own principles looks less attractive when people have terrible principles, or when following their own principles would lead to riskier or more aggressive action than the correct principles. Another common theme is that asking people to live up to their principles leads to regresses. It can be hard to know what action or belief complies with one's principles. And now we can ask, in such a case should a person do what they think their principles require, or what their principles actually require? Both answers lead to problems, and the best way to avoid these problems is to simply say people should follow the correct principles. (shrink)

Robert Nola has argued that anti-rationalist interpretations of science fail to adequately explain the process of science, since objective reasons can be causal factors in belief formation. While I agree with Nola that objective reasons can be a cause of belief, in this paper I present a version of the strong programme in the sociology of knowledge, the Interests Thesis, and argue that the Interests Thesis provides a plausible explanation of an episode in the history of ape-language research. Specifically, I (...) examine Terrace, Petitto, Sandess, & Bever illegitimate comparison of the signing of their chimpanzee, Nim, with data from human early childhood language development, and argue that Terrace et al.’s interests played a causal role in determining their sceptical beliefs concerning ape linguistic abilities. However, I go on to argue that Terrace et al.’s interests are not the only causal factors in determining their beliefs: objective reasons, associated with the institution of new methodologies, were also causally determinative of Terrace et al.’s sceptical beliefs. Consequently, I argue that belief formation in science is a multi-factorial affair wherein both interests and objective reasons have causal roles. I finish the paper with two conjectures concerning the proper locus of scientific rationality. (shrink)

This article sets out the key findings from the seminar series ‘Transplantation and organ deficit in the UK: Pragmatic solutions to ethical controversy’ which ran from November 2006 to March 2008, and was sponsored by the Economic and Social Research Council. A broad range of issues were examined in the seminars, including religious and cultural attitudes affecting organ donation, the role of health-care professionals and what could be learned from the experiences of other countries, particularly in the European context. Core (...) participants in the series came from a range of academic and practitioner backgrounds and had different ethical perspectives on issues affecting organ donation and transplantation. Notwithstanding such diversity, the findings set out in the article reflect the fact that core participants were focused on developing a principled, yet pragmatic approach to dealing with the urgent problem of organ shortage in the UK. (shrink)

"Clare O'Farrell is to be congratulated on producing a truly magnificent book on the work of Michel Foucault. There are details, insights and observations that will engage the specialist and there is an extensive documentation of Foucault's output. If there is a more comprehensive book on Foucault's work I have yet to see it. I anticipate those teaching and taking courses on Foucault's work will find Clare O'Farrell's book to be an invaluable resource'" - Barry Smart, University of (...) Portsmouth "Dr. Clare O'Farrell has written a marvelous introduction to this Foucault for that ever growing number of readers who are working in what has come to be designated as cultural studies. This volume captures the penetrating interdisciplinary concerns that have made Foucault a guide to so many beyond the frontiers of philosophy and history, beyond the borders of the academic community itself. O'Farrell is an excellent guide to Foucault's exploration of culture, highlighting, as she does, the characteristic insights of his learning: the instability of cultural forms of order, the subversive potential of historical analyses, the variety of true discourses within history, and his commitment to social justice. O'Farrell reveals Foucault as he is: the engaged moralist who survived the twentieth century's systems of total explanation. This is an excellent introduction for the general reader to a passionate mind that continues to spread its influence'" - James Bernauer, Boston College Michel Foucault's work is one of the most influential sources of ideas in the humanities and social sciences today. Clare O'Farrell offers a comprehensive and accessible introduction to Foucault's enormous, diverse and challenging output. Her book provides a range of practical tools and a reference work for readers who wish to understand and apply his ideas at both introductory and advanced levels. This volume includes: - a discussion of Foucault's situation in the contemporary context exploring his role as an iconic thinker, with clear explanations as to why his work is so difficult to come to grips with, and also importantly, why it is of interest to so many people. - the location of Foucault's work within its own historical, social and political setting. - brief summaries in chronological order of all of Foucault's major works, including the more recently published volumes of lectures. - the organization of Foucault's work around five distinct but interrelated series of assumptions which underpin his world view: namely order, history, truth, power and ethics. Ideas for which he is well-known, such as archaeology, genealogy, discourse, discipline, governmentality, the subject and others are defined and discussed within the framework of these five assumptions. - a chronology of Foucault's life, work and times. - a very extensive list of key concepts in Foucault's work with detailed references pointing to where the relevant material can be found in his writings. - a wide-ranging list of resources and a bibliography of Foucault's work for easy consultation. (shrink)

Much has changed in maternal-fetal medicine since the early 2000s, when the previous ethical frameworks for fetal therapy trials were established. We applaud Hendriks and colleagues for taking on t...

Much current work in the social sciences seeks to understand the effects of trust and social capital on economic and political outcomes. However, the sources of trust remain unclear. In this article, the authors articulate a basic theory of the relationship between institutions and trust. The authors apply this theory to industrial districts, geographically concentrated areas of small firm production, which involve extensive cooperation in the production process. Changes in power relations affect patterns of production;the authors suggest that they also (...) have knock-on consequences for trust and cooperation among actors. (shrink)

Abstract Kant claims that the basis of a judgment of taste is a merely subjective representation and that the only merely subjective representations are feelings of pleasure or displeasure. Commentators disagree over how to interpret this claim. Some take it to mean that judgments about the beauty of an object depend only on the state of the judging subject. Others argue instead that, for Kant, the pleasure we take in a beautiful object is best understood as a response to its (...) qualities, and that, accordingly, feelings of pleasure or displeasure are no different from other representations, such as colors or smells. While I agree that the judgment of taste is best understood as asserting a claim about an object's qualities, I argue that the distinction Kant makes between feelings of pleasure or displeasure and other representations should not be ignored. I show that one's liking or disliking for an object is merely subjective in the sense that its significance depends on what one has made of oneself through one's aesthetic education. The judgment of taste, then, is merely subjective because one must first become the kind of person whose feelings have the right significance at the right time before one can determine whether an object's qualities make it beautiful. (shrink)

Certain puzzling cases have been discussed in the literature recently which appear to support the thought that knowledge can be obtained by way of deduction from a falsehood; moreover, these cases put pressure, prima facie, on the thesis of counter closure for knowledge. We argue that the cases do not involve knowledge from falsehood; despite appearances, the false beliefs in the cases in question are causally, and therefore epistemologically, incidental, and knowledge is achieved despite falsehood. We also show that the (...) principle of counter closure, and the concomitant denial of knowledge from falsehood, is well motivated by considerations in epistemological theory--in particular, by the view that knowledge is first in the epistemological order of things. (shrink)

The relation between the Greek and Judeo-Christian traditions is "the great problem" of Western philosophy, according to Emmanuel Levinas. In this book Brian Schroeder, Silvia Benso, and an international group of philosophers address the relationship between Levinas and the world of ancient thought. In addition to philosophy, themes touching on religion, mythology, metaphysics, ontology, epistemology, ethics, and politics are also explored. The volume as a whole provides a unified and extended discussion of how an engagement between Levinas and thinkers (...) from the ancient tradition works to enrich understandings of both. This book opens new pathways in ancient and modern philosophical studies as it illuminates new interpretations of Levinas' ethics and his social and political philosophy. (shrink)

Complexity is pleased to announce the installment of Prof Hiroki Sayama as its new Chief Editor. In this Editorial, Prof Sayama describes his feelings about his recent appointment, discusses some of the journal’s journey and relevance to current issues, and shares his vision and aspirations for its future.