The purpose of this paper is to propose a framework of ethics education that promotes the structured learning of ethics in the accounting discipline. The Ethics Education Framework (EEF) is based on three key inter-related components that includes: Rest’s (1986) Four-Component Model of ethical decision-making and behaviour; the key cognitive and behavioural objectives of ethics education; and the discrete and pervasive approaches to delivering content. The EEF providesuniversity students and professional accountants a structure to learn to identify, analyse, and resolve (...) ethical issues to the point of action. The EEF is a four-stage learning continuum represented as a set of building blocks which introduces ethical concepts and then reinforces and develops new levels of understanding with progressive stages. This paper describes the EEF, and includes a discussion of how it compares with other ethics education models, and an analysis of the support through responses by professional organisations (based on an Exposure Draft issued by the International Federation of Accountants (IFAC), as the initial International Education Practice Statement). The IFAC has now revised its International Education Standard (IES 4) in relation to ethics, with a commentary period till July 2011. (shrink)

History ended, according to Hegel according to Kojève, with the establishment and proliferation in Europe of states organized along Napoleonic lines: rational, bureaucratic, homogenous, atheist. This state lives in some tension with the popular slogan that helped give it birth: Liberty, Equality, Fraternity. But there is now also totalitarianism – the only new kind of regime, according to Arendt, created since the national state. Man is now in charge of nature, technology, and society; much of political life has become a (...) gavotte elaborating the meaning of the Napoleonic model. This interpretation, however opposed it seems to common sense, has been influential, particularly in France where the course of existentialism is unintelligible without taking it into account. Professor Cooper argues that it is inherently plausible and examines the arguments of Hegel and Kojève to reveal its consistency and explanatory power. And he applies it to more contemporary events – the experience of the atomic bomb, the Gulag system of extermination, and the growth of multinational corporations. The work concludes by pulling together the presuppositions and theories of the totalitarian system, the Hegelian version of the Napoleonic state, and our contemporary technological society. Overall, the reader will find here a complete and challenging presentation of how the modern world understands its collective life. (shrink)

This important new work is a major analysis of the foundation of Eric Voegelin's political science.

Leo Strauss and Eric Voegelin were political theorists of the first rank whose impact on the study of political science in North America has been profound. A study of their writings is one of the most expeditious ways to explore the core of political science; comparing and contrasting the positions both theorists have taken in assessing that core provides a comprehensive appreciation of the main options of the Western tradition. In fifty-three recently discovered letters, Strauss and Voegelin explore the nature (...) of their similarities and differences, offering trenchant observations about one another's work, about the state of the discipline, and about the influences working on them. The correspondence fleshes out many assumptions made in their published writings, often with a frankness and directness that removes all vestiges of ambiguity. Included with the correspondence are four pivotal re-published essays—"Jerusalem and Athens: Some Preliminary Reflections", "The Gospel and Culture", "Immortality: Experience and Symbol", and "The Mutual Influence of Theology and Philosophy" —and commentaries by James L. Wiser, Hans-Georg Gadamer, Stanley Rosen, Thomas J. J. Altizer, Timothy Fuller, Ellis Sandoz, Thomas L. Pangle, and David Walsh. (shrink)

_Faith and Political Philosophy_ consists of fifty-three letters between Leo Strauss and Eric Voegelin, two of the most important political theorists of the twentieth century. In this correspondence, Strauss and Voegelin explore the nature of their similarities and differences, offering insightful observations about one another's work, about the state of the discipline, and about the influences working on them. The letters shed light on many assumptions made in their published writings, often with an openness that removes all vestiges of uncertainty.

In 1924, not quite two years after receiving his doctorate from the University of Vienna, Eric Voegelin was named a Laura Spelman Rockefeller Memorial Fellow and thus given the opportunity to pursue postdoctoral studies in the United States. For the next twenty-four months, Voegelin worked with some of the most creative scholars in America and at several of the country's great universities, an experience that undoubtedly influenced his scholarly and personal perspectives throughout his life. A more immediate result was the (...) publication in 1928 of _On the Form of the American Mind,_ the young philosopher's first major work, in which his acute perceptions and analyses combine with a conceptual vocabulary struggling to find its own coherence and form. Voegelin begins his inquiry into the form of the American mind with a complex discussion of the concepts of time and existence in European and American philosophy and continues with an extended interpretation of George Santayana, a study of the Puritan mystic Jonathan Edwards, a presentation on Anglo-American jurisprudence, and a consideration of the historian, economist, and political scientist John R. Commons. Although admitting that this diversity of themes seems only loosely connected," Voegelin demonstrates the actual overall unity of these various subjects: each concerns linguistic expressions of a theoretical nature. Analysis of _On the Form of the American Mind_ indicates that Voegelin integrated the approaches of _Lebensphilosophie_ into what Georg Misch called the "philosophical combination of anthropology and history," which characterized contemporary trends within the discourse of the _Geisteswissenschaften_ and finally resulted in a theoretical paradigm of philosophical anthropology. Jürgen Gebhardt and Barry Cooper provide access to this brilliant study with their two-part introduction. The first part considers _On the Form of the American Mind_ in the context of methodological debates ongoing in Germany at the time Voegelin was writing the book; the second describes Voegelin's American experience and compares his work with similar studies written during the post-World War I period. (shrink)

In addition to gestalt psychology and phenomenology, merleau-ponty's first book was influenced decisively by hegel. more precisely, it is argued that his critical remarks concerning reflexology as well as idealism and empiricism were inspired in large measure by the interpretation of hegel that merleau-ponty learned from alexandre kojeve.

Numerous studies have examined technological advances and their effects on industry, urbanization, social and economic shifts in power and expertise. Action into Nature assesses technology as the constitutional or political essence of the contemporary world.

Consciousness and Politics begins with an analysis of the problem of the historicity of truth as it was formulated shortly before Voegelin abandoned his eight-volume History of Political Ideas. The analysis then follows a more or less chronological path, discussing the arguments developed in The New Science of Politics, Voegelin's most famous book, the differentiation of consciousness and the problems of myth and nature as presented in the early volumes of Order and History. Starting in the 1960s, Voegelin began a (...) lengthy argument in several volumes that resumed his concern with the philosophy of consciousness, which he had outlined in his early writings, and its connection to what we conventionally call philosophy of history. Voegelin's late and often difficult essays, lectures, and the final volume of Order and History, many scholars have noticed, emphasize the meditative origins of his political science and, more broadly, of philosophy. The concluding chapters analyze this subject-matter and a perennial question that so many of Voegelin's readers have raised: what is the relation of his political science or philosophy to Christianity? (shrink)

Comparative Political Philosophy: Studies Under the Upas Tree examines four major traditions of political philosophy and discusses similarities in their key ideas and assumptions. An intellectually daring enterprise, this fascinating volume focuses on key texts from Chinese, Indian, Western and Islamic political philosophy.

A comprehensive survey and introduction to the range of Michel Foucault's thought dealing with philosophy in general, sociology, political science, art, literature, and history in particular.

In the ongoing conversations among specialists in terrorist studies, as well as the ordinary discourse of citizens in western democracies wishing to understand the world around them, this book will add a distinctive voice.

*Introduction by Joseph R. Strayer\n(ix-x) Not that Bloch was the greatest French historian of his generation, though he would certainly rank high in any list. Not even that he was the most widely read—others excelled in that art of combining exact knowledge with readability which has distinguished French scholarship for many years. Others have talked about the narrowness of purely political history, the evils of excessive specialization, and the unreality of the conventional periodization of history—without ever leaving their own limited (...) fields. Bloch not only said that history was a whole, that no period and no topic could be understood except in relation to other periods and topics, but he constantly taught [p.x] and wrote in accordance with this belief. …He worked constantly for a “wider, more human history,” for a history which described how and why people live and work together. He saw life as a whole, as a complicated interplay of ideals and realities, of conscious innovation and unconscious conservation. … Throughout the two volumes he sought, above everything else, to understand and explain the state of mind and the habits of life which could produce and support feudal organization.\n(32-33) It is very like the illusion of certain old etymologiests who thought they had said all when they set down the oldest known meaning of a word opposite its present sense, having shown… As if the main problem were not to understand how and why the transition had taken place. As if, above all, the meaning of any word were influenced more by its own past than by the contemporary state of the vocabulary which, in its turn, is determined by the social conditions of the moment. [Y: think about this when I give the meanings of sirhak]\n(64-65) …every historical research supposes that the inquiry has a direction at the very first step. In the beginning, there must be the guiding spirit. Mere passive observation, even supposing such a thing were possible, has never contributed anything productive to any science. \n(71) Every historical book worthy of the name oought to include a chapter, or if one prefers, a series of paragraphs inserted at turning points in the development, which might almost entitled: “How can I know what I am about to say?” I am persuaded that even the lay reader would experience an actual intellectual pleasure in examining these “confessions.”. (shrink)

Comprised of papers on political philosophy, this book focuses on the problem of understanding modern political reality. It first analyzes the historical crisis in interpretation, offers an analysis of the crisis of modernity, and finally discusses the restoration of political philosophy.