Numerous researchers have investigated accounting students’ levels of moral reasoning, ethical choice and judgment employing the Defining Issues Test and using its P score as an indicator of moral reasoning. Not surprisingly, a number of DIT studies report conflicting results. Moreover, despite widespread use of the DIT, there is concern that it may not adequately measure all facets of ethical judgment :1–26, 2010). Thus, we endeavor to provide insight not only into the contradictory results but also about the applicability of (...) the DIT for studying accounting students. To do so, we collect published and unpublished DIT studies employing accounting students as subjects and use meta-analysis to aggregate findings across these studies to quantify their results, examining commonly employed variables. We show significant relationships between P scores and some variables but not others. Further, our findings demonstrate that the DIT provides added insights when exploring questions of ethical choice, and ethics instruction, particularly when the instruction is embedded in an accounting course. Finally, we find that the level of DIT P scores reported in the studies relates to whether the study was published. We discuss the implications of our findings for future research. (shrink)

While there is considerable support for integrating ethics education in accounting curricula, research presents conflicting evidence on how best to incorporate it. A review of accounting ethics scholarship highlights criticisms of the literature, including limited research into actual behavior and a lack of theory. We report the results of a study that is theory based, captures behaviors rather than attitudes, and explores the effect of repeated practice to develop voice efficacy. We examine the impact of two types of ethics instructions. (...) Across four classes in an accounting curriculum, one student cohort participated in traditional ethics instruction, while the other cohort participated in Giving Voice To Values instruction. We collected student responses to an ethical challenge and conduct a between-subject analysis. The results reveal consistent unethical behavior in the traditional cohort but not in the GVV cohort, indicating that faculty should consider the use of this pedagogy in accounting ethics education. (shrink)

In this article the logistic regression results in Table 4 Logistic regression results were unfortunately misinterpreted with respect to one hypothesis. The original article states that H5 Levels of observed unethical behavior by accounting students are lower for students who self-identify as politically liberal, than for students who self-identify as politically conservative. While the variable “Self-identified Political Ideology” is statistically significant, the negative sign on the coefficient indicates the result is hypothesized in the opposite direction. Thus the correct interpretation is (...) that accounting students who self-identify as conservative have lower levels of observed unethical behavior than accounting students who self-identify as politically liberal. We regret any inconveniences this may have caused. (shrink)

How should one react when one has a belief, but knows that other people—who have roughly the same evidence as one has, and seem roughly as likely to react to it correctly—disagree? This paper argues that the disagreement of other competent inquirers often requires one to be much less confident in one’s opinions than one would otherwise be.

This paper concentrates on a particular sort of case where it’s plausible that epistemic requirements can conflict: cases where an agent’s higher-order evidence supports doubting her reliability in reacting to her ordinary evidence. Conflicting epistemic requirements can be seen as generating epistemic dilemmas. The paper examines two ways that people have sought to recognize conflicting requirements without allowing them to generate epistemic dilemmas: separating epistemic norms into two different varieties, and positing rational indeterminacy in cases where principles conflict. It argues (...) that these views incur costs, and that the sense in which they avoid dilemmas does not gain them an advantage over a view that simply recognizes dilemmas as a natural outgrowth of agents’ rational reflection on their own thinking. (shrink)

One of the twentieth-century's most exciting and challenging intellectuals, Gilles Deleuze's writings covered literature, art, psychoanalysis, philosophy, genetics, film and social theory. This book not only introduces Deleuze's ideas, it also demonstrates the ways in which his work can provide new readings of literary texts. This guide goes on to cover his work in various fields, his theory of literature and his overarching project of a new concept of becoming.

Within the past ten years, the discussion of the nature of folk psychology and its role in explaining behavior and thought has become central to the philosophy of mind. However, no comprehensive account of the contemporary debate or collection of the works that make up this debate has yet been available. Intending to fill this gap, this volume begins with the crucial background for the contemporary debate and proceeds with a broad range of responses to and developments of these works (...) -- from those who argue that "folk theory" is a misnomer to those who regard folk theory as legitimately explanatory and necessary for any adequate account of human behavior. Intended for courses in the philosophy of mind, psychology, and science, as well as anthropology and social psychology, this anthology is also of great value in courses focusing on folk models, eliminative materialism, explanation, psychological theory, and -- in particular -- intentional psychology. It is accessible to both graduate students and upper-division undergraduate students of philosophy and psychology as well as researchers. As an aid to students, a thorough discussion of the field and the articles in the anthology is provided in the introduction; as an aid to researchers, a complete bibliography is also provided. (shrink)

In recent decades, a new scientific approach to understand, explain, and predict many features of religion has emerged. The cognitive science of religion has amassed research on the forces that shape the tendency for humans to be religious and on what forms belief takes. It suggests that religion, like language or music, naturally emerges in humans with tractable similarities. This new approach has profound implications for how we understand religion, including why it appears so easily, and why people are willing (...) to fight-and die for it. Yet it is not without its critics, and some fear that scholars are explaining the ineffable mystery of religion away, or by showing that religion is natural proves or disproves the existence of God. An Introduction to the Cognitive Science of Religion offers students and general readers an accessible introduction to the approach, providing an overview of key findings and the debates that shape it. The volume includes a glossary of key terms, and each chapter includes suggestions for further thought and further reading as well as chapter summaries highlighting key points. This book is an indispensable resource for introductory courses on religion and a much-needed option for advanced courses. (shrink)

This essay takes a transhistorical leap to connect the philosophy of Thomas Reid to the dramatic presentation of ethical choices in Shakespeare's Macbeth. Juxtaposing the two figures reveals an underlying moral ontology common to both. This shared ontology is remarkably nuanced, ultimately affirming moral liberty whilst decisively registering the fallibility of the ‘moral faculty.’ The final section asks whether the degree of comparability warrants any further speculation, revisiting the question of a ‘common humanity.’.

Oregon is the only state in the United States where a physician may legally prescribe a lethal dose of barbiturate for a patient intending suicide. The Oregon Death with Dignity Act was passed by voters in 1994 and came into effect after much legal wrangling in October of 1997. At the same time, a cabinetmaker named Pat Matheny was struggling with progressive weakness from amyotrophic lateral sclerosis, or ALS. I met with Pat and his family for a lengthy interview in (...) October 1998 in Coos Bay, Oregon, for a television news report on his decision to get a lethal prescription. Below is an extract from that interview. On the day this introduction was written, 10 March 1999, Pat took the prescribed lethal overdose of barbiturates and died at home. His illness was taking his voice, he could not move his hands or legs, and breathing was becoming very difficult. His mother told me he knew that was for him. (shrink)

Devoted to making available, in English, contributions to philosophical comprehension originating in German, Contemporary German Philosophy will be a yearbook following volumes reviewing the 1960-80 period. CGP's aim is in no sense to displace the German language as a medium for philosophical discourse, but rather to provide for the reader who is more at home in English some points of access to such of the more pivotal recent and contemporary contributions originating in German as can lend themselves to translation. In (...) the selection of German-language articles for translation, some preference is given to authors whose work for the most part has not yet appeared in English. Original articles by German scholars also will be featured, and there will be reviews and comments by a worldwide body of scholars concerned with German philosophical traditions. CGP is open to the full range of philosophical interests and orientations to which philosophy in the German language and tradition contributes. It is open as well to items which consider the bearings of insights within such allied fields as mathematics, political science, historiography, and linguistics upon philosophical issues. The term "contemporary" is intended to refer, not to any particular style of doing philosophy, but to philosophical literature of recent origin. (shrink)

In Ludwig Wittgenstein's writings, ethics takes a central place in his thinking. This element investigates his engagement with ethics in both early and later thinking. Starting from the remarks on ethics in the Tractatus Logico-Philosophicus and the framing of these remarks, it presents two influential approaches to Tractarian ethics, before it develops a coherent reading of ethics in the early thinking, focusing on ethical silence and the relationship notions of world and the philosophical 'I'. The reading of 'A Lecture on (...) Ethics' focuses on the critique of ethical theory and the personal dimension of ethics, two themes also running through Wittgenstein's later thinking. It considers Wittgenstein's later ethical investigations, of ethical examples, ethically relevant language uses of language and the connections between reflections on ethics and living. It also considers the role of the other in Wittgenstein's later thinking. (shrink)

In this highly original study, Jerome Christensen reconstructs the career of a representative Enlightenment man of letters, David Hume. In doing so, Christensen develops a prototype for a post-structuralist biography. Christensen motivates the interplay between Hume’s texts as arguments and as symbolic acts by conceiving of Hume’s literary career as an adaptive discursive practice, the projected and performed narrative of his social life. Students and scholars of eighteenth-century English and French literature, feminist studies, political theory and history, (...) philosophy, and intellectual history will welcome this unprecedented and challenging view of David Hume and his times. (shrink)

Automated Influence is the use of Artificial Intelligence to collect, integrate, and analyse people’s data in order to deliver targeted interventions that shape their behaviour. We consider three central objections against Automated Influence, focusing on privacy, exploitation, and manipulation, showing in each case how a structural version of that objection has more purchase than its interactional counterpart. By rejecting the interactional focus of “AI Ethics” in favour of a more structural, political philosophy of AI, we show that the real problem (...) with Automated Influence is the crisis of legitimacy that it precipitates. (shrink)

A familiar part of debates about supererogatory actions concerns the role that cost should play. Two camps have emerged: one claiming that extreme cost is a necessary condition for when an action is supererogatory, while the other denies that it should be part of our definition of supererogation. In this paper, I propose an alternative position. I argue that it is comparative cost that is central to the supererogatory and that it is needed to explain a feature that all accounts (...) agree is central to the very notion of supererogation: optionality. Perhaps because of this agreement on its importance, few attempts have been made to clarify and explain the notion of optionality. I argue that giving an account of the optionality of supererogatory requires drawing a line between doing the bare minimum permissible and going beyond the bare minimum and that this line ought to be drawn based on comparative cost of alternative permissible acts. Having outlined my account and motivated it, I discuss and reject two concerns that might be raised: firstly, that it is extreme cost, not comparative cost, that matters and, secondly, that in fact no cost is needed for an act to be supererogatory. (shrink)

Standing in San Marco Cathedral in Venice, you immediately notice the exquisitely decorated spandrels: the triangular spaces bounded on either side by adjoining arches and by the dome above. You would be forgiven for seeing them as the starting point from which to understand the surrounding architecture. To do so would, however, be a mistake. It is a similar mistaken inference that evolutionary biologists have been accused of making in assuming a special adaptive purpose for such biological features as fingerprints (...) and chins. I argue that a mistake of just this sort is being made by ethicists who appeal to the intrinsic value of supererogatory acts in their efforts to make space for supererogation in ethical theory. Many cases of supererogatory action are simply spandrels: by-products of uncontroversial commitments elsewhere in our moral thought. This is not to downplay their value but rather to show that their value need not be the justification for making room for the supererogatory. I demonstrate this by examining two areas: rights and the distribution of burdens among a group. My argument has significance for those who take themselves to be defends of the possibility of supererogatory actions, as well as those who are committed to the contrary and those who believe themselves to be indifferent on the matter. (shrink)

This article examines the artistic potential of forms of image-making that involve registering the features of real objects using mind-independent processes. According to skeptics, these processes limit an agent’s intentional control over the features of the resultant “automatic images,” which in turn limits the artistic potential of the work, and the form as a whole. I argue that this is true only if intentional control is understood to mean that an agent produces the features of the work by their own (...) bodily movements alone. Not only is this an unrealistic standard to uphold, but I show that a definition of intentional control based on the skeptic’s position does not prohibit an agent from realizing the features of an image by means beyond their own actions. An agent can exercise intentional control over the features of an image if they successfully anticipate the effect that the remote consequences of their actions will have on these. This, I argue, entails that to exert intentional control over the features of an image is to exercise “creative agency,” which is a species of executive agency. Consequently, I defend the idea that the origin of automatic images in creative agency grounds their artistic significance. (shrink)

Visual artists and scientists frequently employ the labour of assistants and technicians, however these workers generally receive little recognition for their contribution to the production of artistic and scientific work. They are effectively “invisible”. This invisible status however, comes at the cost of a better understanding of artistic and scientific work, and improvements in artistic and scientific practice. To enhance understanding of artistic and scientific work, and these practices more broadly, it is vital to discern the nature of an assistant (...) or technician’s contribution to the production of a work, which is difficult as it is uncommon to discuss these workers. To address this, I investigate how different kinds of parallel working arrangements in collective artistic and scientific practices affect the creative potential of individuals involved. Different working arrangements permit different degrees of autonomy for individuals involved in these practices. Significantly, a lack of autonomy precludes the opportunity to act spontaneously and so exercise, what I term, “creative agency”. Evaluating the contribution of an assistant or technician based on the degree of autonomy that they are granted in the production of a work is an approach that I show can be used to precisely determine the nature of their contribution to the production of a work and accordingly, what kind of recognition an agent should receive for this. Importantly, this approach has the advantage of explaining the artistic and epistemic significance of different kinds of contribution to the production of artistic and scientific work. (shrink)

In recent decades, the Organisation for Economic Co-operation and Development has become a powerful forum for trade liberalization and regulatory harmonization. OECD members have worked to reconcile divergent national regulatory approaches, applying a single framework across sovereign states, in effect determining whose knowledge-making practices would guide regulatory action throughout the industrialized world. Focusing on US regulators, industry associations, and environmental groups, this article explores the participatory politics of OECD chemical regulation harmonization in the late 1970s to early 1980s. These efforts (...) were conditioned by differential institutional access and resources among stakeholders who sought to shape regulatory knowledge rules. Facing competing European and US approaches to chemical data—a minimum “base set” of test data versus case-by-case determinations—OECD members chose the European approach in 1980. However, US regulatory politics shifted with the election of President Reagan, prompting industry associations to lobby the US government to block the agreement. Examining the micropolitics of these standards in the making, I demonstrate that while long-term structures advantaged industrial actors, ideological alignment with the US government precipitated their decisive influence. The case illustrates the importance of attending to the distinctive politics of international harmonization and the effects on transnational knowledge-making and regulatory intervention. (shrink)

The critical realist and Bourdieusian conceptions of action fundamentally disagree on a number of fronts: the synthetic versus dualistic relationship between structure and agency; the social nature of the self/body; the link between morphogenesis and reflexivity. Despite these differences, this article argues that re-reading Bourdieu’s theories with attention to some of the core tenets of critical realism (emergence, the stratification of reality, and conjunctural causality) can provide insights into how the habitus is capable of reflexivity and social change. In particular, (...) this article reworks Bourdieu’s theory of habitus by suggesting that social selves are always situated at the intersection of multiple and competing social locations (or field positions) and that the habitus itself is always layered. Reflexivity arises from horizontal disjunctures (between field positions) and vertical disjunctures (across temporal sedimentation). (shrink)

Abstract: Groundwork is lain for answering questions as to how to situate Husserl’s theory of functions in relation to Frege’s. I examine Husserl’s ideas about analyticity and mathematics, logic and mathematics, formalization, calculating with concepts and propositions, the foundations of arithmetic, extensions to show that, although he knew, studied and lauded Frege’s ideas about functions and concepts, each man approached the issues from different angles. Seduced by the siren of transcendental phenomenology Husserl did not pursue the issues, implications, and consequences (...) of his ideas about functions. I ask whether so doing could provide new insight into, or even solutions to, the problems involving functions that beset Frege, Russell and have beset their successors. (shrink)

It is well-documented that the alteration of portrait photographs can have a negative impact on a viewer’s self-esteem. One might think that providing written disclaimers warning of alteration might help to mitigate this effect, yet empirical studies have shown that viewers continue to feel like what they are seeing is real, and thus attainable, despite knowing it is not. I propose that this cognitive dissonance occurs because disclaimers fail to show viewers how to look at the contents of a photographic (...) image differently. Consequently, viewers have the same perceptual experience, where the picture appears to faithfully resemble a direct visual experience of the subject, which conflicts with their changing sense of warrant. However, I argue that the degree of perceived similarity, and so contact, may be subject to change depending on what a viewer is attentive to during their viewing of an image, including subtle but unrealistic signs of alteration. (shrink)

Edmund Husserl was one of the very first to experience the direct impact of challenging problems in set theory and his phenomenology first began to take shape while he was struggling to solve such problems. Here I study three difficulties associated with Frege's use of sets that Husserl explicitly addressed: reference to non-existent, impossible, imaginary objects; the introduction of extensions; and 'Russell's paradox'.I do so within the context of Husserl's struggle to overcome the shortcomings of set theory and to develop (...) his own theory of manifolds. I define certain issues involved and discuss how Husserl's theory of manifolds might confront them. In so doing I hope to help bring Husserl's theories about sets and manifolds out of the realm of abstract theorizing and prompt further exploration of uncharted philosophical territory rich in philosophical implications. (shrink)

Cinema, thought and time -- Deleuze's cinema books -- Technology -- Essences -- Space and time -- Bergson, time, and life -- The movement-image -- The history of time and space and the history of cinema -- The movement-image and semiotics -- Styles of sign -- The whole of movement -- Image and life -- Becoming-inhuman, becoming imperceptible -- The deduction of the movement-image -- Art and time -- Destruction of the sensory motor apparatus and the spiritual automaton -- Time (...) and money -- Art and history -- Monument -- Framing, territorialization, and the plane of composition -- Politics and the origin of meaning -- Transcending life and the genesis of sense -- Beyond symbolic and imaginary -- Shit and money -- Exchange, gift, and theft -- The fiction of mind -- Collective investment and group fantasy -- The time of man -- The intense germinal influx. (shrink)

There has been some debate as to whether or not it is possible to keep a promise, and thus fulfil a duty, to supererogate. In this paper, I argue, in agreement with Jason Kawall, that such promises cannot be kept. However, I disagree with Kawall’s diagnosis of the problem and provide an alternative account. In the first section, I examine the debate between Kawall and David Heyd, who rejects Kawall’s claim that promises to supererogate cannot be kept. I disagree with (...) Heyd’s argument, as it fails to get to the heart of the problem Kawall articulates. Kawall’s argument however fails to make clear the problem with promising to supererogate because his discussion relies on the plausibility of the following claim: that supererogatory actions cannot also fulfil obligations. I argue that this view is mistaken because there are clear examples of supererogatory actions that also fulfil obligations. In the final section, I give my alternative account of the problem, identifying exactly what is wrong with fulfilling a duty, and thus keeping a promise, to supererogate. My diagnosis emphasises the importance of identifying non-supererogatory actions when it comes to understanding the way in which supererogatory actions go above and beyond the call of duty. (shrink)

According to Socrates, as he is described in Plato?s Phaedo, the definition of a true philosopher is a wise man who is continuously practicing dying and being dead. Already in this life, the philosopher tries to free his soul from the body in order to acquire true knowledge as the soul is progressively becoming detached from the body. Centuries after it was written, Plato?s Phaedo continued to play a role for some early Christian authors, and this article focuses on three (...) instances where Christian women mirror Socrates and/or his definition of philosophy. We find these instances in hagiographical literature from the fourth and fifth centuries at different locations in the Roman Empire - in the Lives of Macrina, Marcella and Syncletica. These texts are all to varying degrees impacted by Platonic philosophy and by the ideal of the male philosopher Socrates. As women mastering philosophy, they widened common cultural expectations for women, revealing how Christian authors in certain contexts ascribed authority to female figures. (shrink)

This chapter uses Marx’s credit theory in Comments on James Mill and Freire’s theory of the banking model of education from Pedagogy of the Oppressed to argue that the confluence of massive student debt and structures of “banking” pedagogy in contemporary American higher education places many university students in a unique position of dehumanization. The material limitations brought about by the loan are compounded by the social limitations of a resulting push toward productivity in education. Students with loan debt are (...) driven in the direction of business and pre-professional majors and away from the humanities and other fields which would facilitate students’ abilities to critically question the dehumanizing aspects of their situation. (shrink)

Nietzsche’s interest in tragedy continues throughout his work. And yet scholarship on Nietzsche’s account of tragedy has focused almost exclusively on his first book, The Birth of Tragedy – a work which is in many ways discontinuous with his more mature philosophical views. In this paper, I aim to illuminate Nietzsche’s post-Birth of Tragedy views on tragedy by setting them in the context of a particular historical conversation. Ever since Plato banished the tragic poets from the kallipolis, various philosophers have (...) attempted to respond to his challenge to offer a ‘defense of poetry’. What Nietzsche offers, I argue, is a distinctive form of response to Plato’s challenge. I show how Nietzsche takes seriously Plato’s worries, and even ends up in partial agreement with him: tragedy is not (unqualifiedly) valuable; it can be spiritually dangerous. Key to Nietzsche’s account is a distinction he draws between two types of tragic audience. For the ‘lower types’, tragedy is – as Plato feared – dangerous. For the ‘higher types’, however, tragedy can act as a regenerative force. Finally, I discuss a distinctive form of value that tragedy makes available to a modern audience: tragedy can act as a stimulus towards the process of the revaluation of values. (shrink)