The International Federation of Accountants (IFAC) has recently issued a revised "Code of Ethics for Professional Accountants" (IFAC Code). As a requirement for membership in IFAC, a national accounting organization must either adopt the IFAC Code or adopt a code of conduct that is not "less stringent" than the IFAC Code. In this paper, we examine the extent to which 158 national accounting organizations have adopted the revised IFAC Code as their own. Our results indicate that 80 of our sample (...) organizations have adopted the IFAC Code (sometimes with minor modifications), while the remaining 78 opted not to utilize the model IFAC Code. We then test the hypothesis that national accounting organizations in lower income economies would be less likely to adopt the IFAC Code than those in high income economies. Our results do not support the hypothesis. We argue that one potential reason for such a finding is that adopting the IFAC Code may be a cost effective means of adopting a code of ethics for organizations in lower income economies. (shrink)

The International Federation of Accountants (IFAC) has issued a revised “Code of Ethics for Professional Accountants” (IFAC Code). The IFAC Code is intended to be a model code of ethics for national accounting organizations throughout the world. Prior research demonstrates that approximately 50% of IFAC member organizations have adopted the IFAC Code as their organizational code of conduct. There is therefore empirical evidence that international convergence of accounting ethical standards is occurring. We employ Hofstede’s ( 2008 , http://www.geert-hofstede.com/hofstede_dimensions.php ) cultural (...) dimensions in an attempt to empirically explain accounting organizations’ decisions about whether to adopt the IFAC Code or to retain their organization-specific code. Our results indicate that accounting organizations in cultures with high levels of Individualism and Uncertainty Avoidance are less likely to adopt the model IFAC Code. Organizations in high Individualism and Uncertainty Avoidance societies are therefore less likely to surrender the setting of ethical standards to an outside, international organization. (shrink)

Liberal democracy needs a clear-eyed, robust defense to deal with the increasingly complex challenges it faces in the twenty-first century. Unfortunately much of contemporary liberal theory has rejected this endeavor for fear of appearing culturally hegemonic. Instead, liberal theorists have sought to gut liberalism of its ethical substance in order to render it more tolerant of non-liberal ways of life. This theoretical effort is misguided, however, because successful liberal democracy is an ethically demanding political regime that requires its citizenry to (...) display certain virtues and habits of mind. Against the grain of contemporary theory, philosopher Richard Rorty blends American pragmatism and romanticism to produce a comprehensive vision of liberal modernity that features a virtue-based conception of liberal democracy. In doing so, Rorty defends his pragmatic liberalism against a host of notable interlocutors, including Charles Taylor, Nancy Fraser, Hilary Putnam, Richard J. Bernstein, and Jean Bethke Elshtain. (shrink)

1. This book is a fascinating look at how early cinema and moving images inspired and were inspired by other more static forms of visual culture, such as painting, photography, and tableaux vivants. The contributors to this volume demonstrate how cinema responded to and was positioned within broader artistic and cultural frameworks. 2. This book is another strong contribution to the Proceedings of Domitor series, of which we are now the sole publishers. 3. It will benefit from our well established (...) reputation in early cinema studies. (shrink)

In November 1996, Catherine Clément and Julia Kristeva began a correspondence exploring the subject of the sacred. In this collection of those letters Catherine Clément approaches the topic from an anthropologist's point of view while Julia Kristeva responds from a psychoanalytic perspective. Their correspondence leads them to a controversial and fundamental question: is there anything sacred that can at the same time be considered strictly feminine? The two voices of the book work in tandem, fleshing out ideas and blending together (...) into a melody of experience. The result is a dialogue that delves into the mysteries of belief -- the relationship between faith and sexuality, the body and the senses -- which, Clément and Kristeva argue, women feel with special intensity. Although their discourse is not necessarily about theology, the authors consider the role of women and femininity in the religions of the world, from Christianity and Judaism to Confucianism and African animism. They are the first to admit that what they have undertaken is "as impossible to accomplish as it is fascinating." Nevertheless, their wide-ranging and exhilarating dialogue succeeds in raising questions that are perhaps more important to ask than to answer. (shrink)

The first part of this paper proposes a precise definition of what a worldview is, and why there is a necessity to have one. The second part suggests how to construct integrated scientific worldviews. For this attempt, three general scientific approaches are proposed: the general systems theory as the endeavor for a universal language for science, a general problem-solving approach and the idea of evolution, broadly construed. We close with some remarks about limitations of scientific worldviews.

Cet essai présente une description de plusieurs travaux inédits de Jacques Derrida au sujet de Marx et d'Althusser datant des années 1960 et 1970. Au-delà du travail philologique, il s'agit aussi d'une étude théorique de notions telles que 'idéologie', 'fétichisme', 'reproduction', 'division du travail', 'différence sexuelle', 'domination', 'économie politique', 'matérialisme dialectique', ou 'production culturelle' — tout autant à travers les textes marxistes que dans les lectures déconstructives qu'en propose alors Derrida. Durant les années 1970, dans le cadre de son séminaire, (...) Derrida s'efforce de penser une autre économie politique, au-delà de l'économie du propre qu'il identifie aussi bien chez les économistes classiques que chez leurs critiques marxistes. Ces lectures détaillées et combattives de textes marxistes restent aujourd'hui inédites. Leur prise en compte contribue à redéfinir l'image de Derrida et de la déconstruction, en témoignant de ses discussions très avancées de Marx, d'Althusser, et de la pensée marxiste — et ce dès la fin des années 1960 et le début des années 1970, plus de 20 ans avant la publication de Spectres de Marx (1993). -/- Une version plus courte de cet article fut traduite en espagnol par Ramiro Parodi, et publiée en 2019 dans le numéro 7 de la revue Demarcaciones — numéro consacré au 25ème anniversaire de la publication de Spectres de Marx. (shrink)

Thanks to his unsurpassed eye and his fearless willingness to take a stand, Clement Greenberg (1909 1994) became one of the giants of 20th century art criticism a writer who set the terms of critical discourse from the moment he burst onto the scene with his seminal essays Avant Garde and Kitsch (1939) and Towards a Newer Laocoon (1940). In this work, which gathers previously uncollected essays and a series of seminars delivered at Bennington in 1971, Greenberg provides his most (...) expansive statement of his views on taste and quality in art, arguing for an esthetic that flies in the face of current art world fashions. Greenberg insists despite the attempts from Marcel Duchamp onwards to escape the jurisdiction of taste by producing an art so disjunctive that it cannot be judged that taste is inexorable. He argues that standards of quality in art, the artist's responsibility to seek out the hardest demands of a medium, and the critic's responsibility to discriminate, are essential conditions for great art. The obsession with innovation the epidemic of newness leads, in Greenbergs view, to the boringness of so much avant garde art. He discusses the interplay of expectation and surprise in aesthetic experience, and the exalted consciousness produced by great art. Homemade Esthetics allows us particularly in the transcribed seminar sessions, never before published to watch the critics mind at work, defending (and at times reconsidering) his theories. His views, often controversial, are the record of a lifetime of looking at and thinking about art as intensely as anyone ever has. (shrink)

A number of studies have tested the relationship between a corporation's social and ethical performance and its financial performance. In contrast, this is the first study to demonstrate a link between overall financial performance and an emphasis on ethics as an aspect of corporate governance. It identifies the 26.8 percent of the 500 largest U.S. public corporations that, in their annual report to shareholders, commit to ethical behavior toward their stakeholders or emphasize compliance with their code of conduct. The financial (...) performance of these corporations ranks higher than that of those who do not at a significance level of p = < 0.005, using the 1997 Business Week ranking which averages eight publicly-reported measures of historical financial performance. These findings should motivate more corporations to utilize the principles of Social and Ethical Accounting, Auditing and Reporting (SEAAR). (shrink)

Perhaps more than any philosophy written in the past few centuries, the work of Friedrich Nietzsche has given rise to controversy, misunderstanding, and dissent. Today Nietzsche is remembered as the revolutionary author of such polemical ideas as the death of God, the revaluation of values, the will to untruth, and the Übermensch. Yet is Nietzsche’s philosophy as atheistic, relativistic, nihilistic, and immoral as some commentators have claimed? Or ought we perhaps to give more credence to Nietzsche’s own assertion that one (...) writes books “precisely to conceal what one harbors” (BGE, 9, 289)? If “whatever is profound loves masks” (BGE, 2, 40) then might Nietzsche’s more daring claims be interpreted as clever masks behind which he conceals a deeper philosophy and on which he reveals a hidden truth? Is it not possible that the standard readings of Nietzsche are in fact misreadings—that his work invites misreading, that it is intentionally unclear, deceptive, disguised? The goal of this volume is to reread Nietzsche for all that he shows and all that he hides. It is to dig deeper into his work in order to challenge misreadings of old and invite misreadings anew—as, indeed, his work itself calls for and demands. (shrink)

Most scholars think of David Hilbert's program as the most demanding and ideologically motivated attempt to provide a foundation for mathematics, and because they see technical obstacles in the way of realizing the program's goals, they regard it as a failure. Against this view, Curtis Franks argues that Hilbert's deepest and most central insight was that mathematical techniques and practices do not need grounding in any philosophical principles. He weaves together an original historical account, philosophical analysis, and his own (...) development of the meta-mathematics of weak systems of arithmetic to show that the true philosophical significance of Hilbert's program is that it makes the autonomy of mathematics evident. The result is a vision of the early history of modern logic that highlights the rich interaction between its conceptual problems and technical development. (shrink)

Called the “greatest philosophical essayist of his time,” Rorty is both famous and notorious in academic philosophy for his uniquely engaging writing style. While his fellow analytic philosophers look askance at his flamboyant prose, suspicious that it lacks the care and precision that their discipline demands, literary intellectuals who champion the essay genre can have their qualms about Rorty as well: his work is too professional and specialized to be properly called essays. I argue not only that Rorty's work fits (...) into the essay genre, but also that his use of the essay form is integral to his rhetorical project of advancing his ideal of pragmatic liberalism. Rorty writes essays because the essay is a pragmatic literary genre: it is anti‐essentialist, conversational, and experimentalist and provocatively aims at “breaking the crust of convention,” in Dewey's phrase. Using the essay, Rorty “joshes” us to becoming more pragmatic and, therefore, better liberals. (shrink)

Human interaction and communication involve space in multiple ways. This paper examines the spatial and interactional order of a covertly video-taped police interrogation. When the participants enter the interrogation room and become engaged in the interrogation process, the room itself is a constraint and a resource for interaction. While interacting within a built environment, the participants appropriate their material surroundings in ways that constitute a spatial order and make possible certain arguments. This paper examines how the physical structure of the (...) interrogation room is differentially appropriated, used, and filled in by the participants''; territorial and postural manoeuvers over the course of their interaction; and how the spatial structures thus created by the bodily appropriation of the physical locale are subsequently formulated by talk and thereby used as a metaphorical resource to frame the participants'' situated experience. Through this embedded process, the interrogators move the suspect toward confession. (shrink)

In this paper, we point out that explainability is useful but not sufficient to ensure the legitimacy of algorithmic decision systems. We argue that the key requirements for high-stakes decision systems should be justifiability and contestability. We highlight the conceptual differences between explanations and justifications, provide dual definitions of justifications and contestations, and suggest different ways to operationalize justifiability and contestability.

Attempts to articulate the real meaning or ultimate significance of a famous theorem comprise a major vein of philosophical writing about mathematics. The subfield of mathematical logic has supplie...

Narrow mental content is a kind of mental content that does not depend on an individual's environment. Narrow content contrasts with “broad” or “wide” content, which depends on features of the individual's environment as well as on features of the individual. It is controversial whether there is any such thing as narrow content. Assuming that there is, it is also controversial what sort of content it is, what its relation to ordinary or “broad” content is, and how it is determined (...) by the individual's intrinsic properties. (shrink)

Heidegger and East-Asian thought have traditionally been strongly correlated. However, although still largely unrecognized, significant differences between the political and metaphysical stance of Heidegger and his perceived counterparts in East-Asia most certainly exist. One of the most dramatic discontinuities between East-Asian thought and Heidegger is revealed through an investigation of Kitarō Nishida’s own vigorous criticism of Heidegger. Ironically, more than one study of Heidegger and East-Asian thought has submitted that Nishida is that representative of East-Asian thought whose philosophy most closely (...) resembles Heideggerian thought. In words that then and now resound discordantly within the enshrined, established view of Heidegger’s relationship to East-Asian thought, Nishida stated uninhibitedly his own view of Heidegger in the noteworthy statement: “Heidegger is not worth your time… He…does not recognize that which is indispensible and decisive, namely, God.” This present study lays out for the first time in English, the significant differences between the metaphysical and political stances of Nishida and Heidegger, Nishida’s own critique of Heidegger, and Heidegger’s own rather dismal assessment of non-Western philosophy, all of which demonstrate a remarkable, hitherto unrecognized discontinuity between Heidegger and East-Asian thought. (shrink)

Arendt's innovation is to recognize that this countenancing of others is an aesthetic experience that creates the political world.Curtis plumbs the relevance of ...

Much of the debate about identity in recent decades has been about personal identity, and specifically about personal identity over time, but identity generally, and the identity of things of other kinds, have also attracted attention. Various interrelated problems have been at the centre of discussion, but it is fair to say that recent work has focussed particularly on the following areas: the notion of a criterion of identity; the correct analysis of identity over time, and, in particular, the disagreement (...) between advocates of perdurance and advocates of endurance as analyses of identity over time; the notion of identity across possible worlds and the question of its relevance to the correct analysis of de re modal discourse; the notion of contingent identity; the question of whether the identity relation is, or is similar to, the composition relation; and the notion of vague identity. A radical position, advocated by Peter Geach, is that these debates, as usually conducted, are void for lack of a subject matter: the notion of absolute identity they presuppose has no application; there is only relative identity. Another increasingly popular view is the one advocated by Lewis: although the debates make sense they cannot genuinely be debates about identity, since there are no philosophical problems about identity. Identity is an utterly unproblematic notion. What there are, are genuine problems which can be stated using the language of identity. But since these can be restated without the language of identity they are not problems about identity. (For example, it is a puzzle, an aspect of the so-called “problem of personal identity”, whether the same person can have different bodies at different times. But this is just the puzzle whether a person can have different bodies at different times. So since it can be stated without the language of personal “identity”, it is not a problem about identity, but about personhood.) This article provides an overview of the topics indicated above, some assessment of the debates and suggestions for further reading. (shrink)

Psychologists have emphasized children's acquisition of information through firsthand observation. However, many beliefs are acquired from others' testimony. In two experiments, most 4yearolds displayed sceptical trust in testimony. Having heard informants' accurate or inaccurate testimony, they anticipated that informants would continue to display such differential accuracy and they trusted the hitherto reliable informant. Yet they ignored the testimony of the reliable informant if it conflicted with what they themselves had seen. By contrast, threeyearolds were less selective in trusting a reliable (...) informant. Thus, young children check testimony against their own experience and increasingly recognise that some informants are more trustworthy than others. (shrink)

Philosophy lacks criteria to evaluate its philosophical theories. To fill this gap, this essay introduces nine criteria to compare worldviews, classified in three broad categories: objective criteria (objective consistency, scientificity, scope), subjective criteria (subjective consistency, personal utility, emotionality), and intersubjective criteria (intersubjective consistency, collective utility, narrativity). The essay first defines what a worldview is and exposes the heuristic used in the quest for criteria. After describing each criterion individually, it shows what happens when each of them is violated. From the (...) criteria, it derives assessment tests to compare and improve different worldviews. These include the is-ought, ought-act, and is-act first-order tests; the critical and dialectical second-order tests; the mixed-questions and first-second-order third-order tests; and the we-I, we-it, and it-I tests. The essay then applies these criteria and tests to a concrete example, comparing the Flying Spaghetti Monster deity with Intelligent Design. For another application, it draws more general fruitful suggestions for the dialogue between science and religion. (shrink)

It has become apparent that the debate between scientific realists and constructive empiricists has come to a stalemate. Neither view can reasonably claim to be the most rational philosophy of science, exclusively capable of making sense of all scientific activities. On one prominent analysis of the situation, whether we accept a realist or an anti-realist account of science actually seems to depend on which values we antecedently accept, rather than our commitment to “rationality” per se. Accordingly, several philosophers have attempted (...) to argue in favour of scientific realism or constructive empiricism by showing that one set of values is exclusively best, for anyone and everyone, and that the downstream choice of the philosophy of science which best serves those values is therefore best, for anyone and everyone. These efforts, however, seem to have failed. In response, I suggest that philosophers of science should suspend the effort to determine which philosophy of science is best for everyone, and instead begin investigating which philosophy of science is best for specific people, with specific values, in specific contexts. I illustrate how this might be done by briefly sketching a single case study from the history of science, which seems to show that different philosophies of science are better at motivating different forms of scientific practice. (shrink)

In this philosophical paper, we explore computational and biological analogies to address the fine-tuning problem in cosmology. We first clarify what it means for physical constants or initial conditions to be fine-tuned. We review important distinctions such as the dimensionless and dimensional physical constants, and the classification of constants proposed by Lévy-Leblond. Then we explore how two great analogies, computational and biological, can give new insights into our problem. This paper includes a preliminary study to examine the two analogies. Importantly, (...) analogies are both useful and fundamental cognitive tools, but can also be misused or misinterpreted. The idea that our universe might be modelled as a computational entity is analysed, and we discuss the distinction between physical laws and initial conditions using algorithmic information theory. Smolin introduced the theory of "cosmological natural selection" with a biological analogy in mind. We examine an extension of. (shrink)

In this work, Colleen Clements presents her case for the need to subject the field of bioethics to a critical external analysis apart from the current postmodern assumptions. Clements argues that, since the 1970s, bioethics has refuted human values in favour of political consensus building. This failure to recognize basic human values in the ethical critique of modern medicine has lead to a dehumanization of the medical system by the field. Clements proceeds to advocate a naturalistic theory (...) of bioethics that reinstates primary human values. (shrink)