Recent highly publicized ethical breaches including those at Enron and WorldCom have focused attention on ethical behavior within the accounting profession. At the heart of the debate is whether ethical attitudes of accountants are to blame. Using a nationally representative sample of accounting practitioners and a multidisciplinary student sample at two Southern United States universities, we compare sample responses to 25 ethically charged vignettes to test whether they differ. Overall, we find no significant difference - even for a specific "accounting (...) tricks" vignette, which resembles the Enron and WorldCom situations. We do find, however, that the practitioners were more accepting of vignettes that involved physical harm to individuals and those that were legal. We postulate that accounting practitioners may apply a legalistic framework to their assessment of the acceptability of each vignette. Focusing on an "accounting tricks" vignette, we also find no significant difference between auditors and institutional practitioners compared to all other types of accountants in the sample. We conclude that ethical attitudes of accounting practitioners do not differ significantly by specialty area. (shrink)

Recent highly publicized ethical breaches including those at Enron and WorldCom have focused attention on ethical behavior within the accounting profession. At the heart of the debate is whether ethical attitudes of accountants are to blame. Using a nationally representative sample of accounting practitioners and a multidisciplinary student sample at two Southern United States universities, we compare sample responses to 25 ethically charged vignettes to test whether they differ. Overall, we find no significant difference – even for a specific “accounting (...) tricks” vignette, which resembles the Enron and WorldCom situations. We do find, however, that the practitioners were more accepting of vignettes that involved physical harm (PH) to individuals and those that were legal (but ethically questionable). We postulate that accounting practitioners may apply a legalistic framework to their assessment of the acceptability of each vignette. Focusing on an “accounting tricks” vignette, we also find no significant difference between auditors and institutional practitioners compared to all other types of accountants in the sample. We conclude that ethical attitudes of accounting practitioners do not differ significantly by specialty area. (shrink)

During the decades following the publication of Darwin's Origin of species in 1859, religious belief in England and in particular the Church of England experienced some of the most intense criticism in its history. The early 1860s saw the appearance of Lyell's Evidence of the antiquity of man , Tylor's research on the early history of mankind , Renan's Vie de Jésus , Pius IX's encyclical, Quanta cura, and the accompanying Syllabus errarum, John Henry Newman's Apologia , and Swinburne's notorious (...) Atalanta in Calydon ; it was in this period also that Arthur Stanley was appointed Dean of Westminster, and that Bills were introduced in Parliament to amend or repeal the ‘Test Acts’ as they affected universities. They were the years that witnessed Lyell present the case for geology at the British Association at Bath , the first meeting of the X-Club , and the award of the Royal Society's Copley Medal to Charles Darwin. These were the years in which, as Owen Chadwick has put it, ‘the controversy between “science” and “religion” took fire’. (shrink)

Foundations of the theory of signs.--Signs, language, and behavior.--Five semiotical studies.

Charles Mills makes visible in the world of mainstream philosophy some of the crucial issues of the black experience.

This previously-unpublished essay by the late Charles W. Mills (1951–2021) seeks to demonstrate the racially-structured character of the universe created by J. R. R. Tolkien in The Hobbit and The Lord of the Rings. Written long before the popular film series, the essay critically examines Tolkien's novels and comments on the nature of fictional creation. Mills argues that Tolkien designs a racial hierarchy in the novels that recapitulates the central racist myth of European thought.

This essay tries to develop a “black radical Kantianism”—that is, a Kantianism informed by the black experience in modernity. After looking briefly at socialist and feminist appropriations of Kant, I argue that an analogous black radical appropriation should draw on the distinctive social ontology and view of the state associated with the black radical tradition. In ethics, this would mean working with a (color-conscious rather than colorblind) social ontology of white persons and black sub-persons and then asking what respect for (...) oneself and others would require under those circumstances. In political philosophy, it would mean framing the state as a Rassenstaat (a racial state) and then asking what measures of corrective justice would be necessary to bring about the ideal Rechtsstaat. (shrink)

This is a new release of the original 1948 edition.

‘Racial justice’ is a term widely used in everyday discourse, but little explored in philosophy. In this essay, I look at racial justice as a concept, trying to bring out its complexities, and urging a greater engagement by mainstream political philosophers with the issues that it raises. After comparing it to other varieties of group justice and injustice, I periodize racial injustice, relate it to European expansionism and argue that a modified Rawlsianism relying on a different version of the thought (...) experiment could come up with suitable principles of corrective racial justice. (shrink)

White supremacy is the unnamed political system that has made the modern world what it is today. You will not find this term in introductory, or even advanced, texts in political theory. A standard undergraduate philosophy course will start off with plato and Aristotle, perhaps say something about Augustine, Aquinas, and Machiavelli, move on to Hobbes, Locke, Mill, and Marx, and then wind up with Rawls and Nozick. It will introduce you to notions of aristocracy, democracy, absolutism, liberalism, representative government, (...) socialism, welfare capitalism, andlibertarianism. But though it covers more than two thousand years of Western political thought and runs the ostensible gamut of political systems, there will be no mention of the basic political system that has shaped the world for the past several hundred years. And this omission is not accidental. Rather, it reflects the fact that standard textbooks and courses have for the most part been written and designed by whites, who take their racial privilege so much for granted that they do not even see it as political, as a form of domination. Ironically, the most important political system of recent global history-the system of domination by which white people have historically ruled over and, in certain important ways, continue to rule over nonwhite people-is not seen as a political system at all. It is just taken for granted; it is the background against which other systems, which we are to see as political are highlighted. This book is an attempt to redirect your vision, to make you see what, in a sense, has been there all along. (shrink)

The new National Institutes of Health (NIH) Policy on the Use of a Single Institutional Review Board (sIRB) for Multi-Site Research was adopted primarily to simplify and speed the review of complex multisite clinical trials. However, speeding review requires overcoming a number of obstacles. Perhaps the most substantial obstacle is the time and effort needed to develop reliance agreements among the participating sites. We conducted 102 semistructured interviews with sIRB personnel, including directors, chairs, reviewers, and staff, from 20 IRBs that (...) acted as sIRBs for multisite research, including 6 commercial/independent sIRBs, and 10 university-based academic and 4 federal sIRBs. Almost without exception, the interviewees agreed that reliance agreements were complex, difficult to develop, and time-consuming. A major problem for relying sites was that different agreements specified different responsibilities for the relying sites. Attitudes differed about whether these problems will be resolved as IRB staff and managers become more experienced with sIRBs. However it is clear that the process of developing reliance agreements must be simplified. Federal assistance in standardizing at least some sections of reliance agreements might reduce the difficulties involved. (shrink)

After a brief summary of the 17 essays in Sally Haslanger’s (2012) collection, Resisting Reality: Social Construction and Social Critique, I raise questions in two areas, the defense of constructionism and the definition of gender and race in terms of social oppression. I cite Robin Andreasen’s and Philip Kitcher’s essays arguing (in different ways) that races are both biologically real and socially constructed, and also Joshua Glasgow’s claim that constructionist arguments ultimately fail. I then cite Jennifer Saul’s critique that “oppression” (...) definitions of gender and race run into problematic counterexamples, and add some other points arising from the different histories of gender and racial categories and realities. As someone sympathetic to constructionism myself, my aim is not a critique of Haslanger but rather an inquiry as to how she thinks (we) constructionists should answer such challenges. (shrink)

It is proposed to examine the consequences which ensue if philosophy is deliberately oriented around the methods and results of science. That such reorientation has been more or less unconsciously taking place for centuries is evident; the problem demands particular discussion at this time only because the reorientation has gone so far and with such success as to challenge seriously certain past conceptions of philosophy and to demand of philosophers what, if anything, is left for them to do. For present (...) purposes the revolution indicated will be regarded as a fait accompli, and the sole concern will be with what alternatives remain open. The conclusions differ from those of certain others who accept the same fait accompli only in believing that more alternatives do in fact remain open than they envisage. (shrink)