The public accounting industry's voluntary code of conduct in the United States is the American Institute of CPA's Code of Professional Conduct. Based on our analysis, we conclude that the accounting industry's current code is limited in its ability to serve the public interest in three respects. Specifically, the code is input-based, requires no third-party attestation of compliance with the code, and contains no public reporting process of code compliance/noncompliance at the accounting firm level. We propose that the accounting profession (...) should reorient its largely input-based Code of Professional Conduct to include output-based performance measurements. We also conclude that third-party attestation of compliance with the profession's code would help to promote compliance. Finally, we maintain that the accounting industry should initiate a public reporting process at the individual accounting firm level. Such a requirement would add a degree of public accountability as to whether a firm complies or fails to comply with the industry's voluntary code of conduct. (shrink)

The public accounting industry’s voluntary code of conduct in the United States is the American Institute of CPA’s Code of Professional Conduct. Based on our analysis, we conclude that the accounting industry’s current code is limited in its ability to serve the public interest in three respects. Specifically, the code is input-based, requires no third-party attestation of compliance with the code, and contains no public reporting process of code compliance/noncompliance at the accounting firm level. We propose that the accounting profession (...) should reorient its largely input-based Code of Professional Conduct to include output-based performance measurements. We also conclude that third-party attestation of compliance with the profession’s code would help to promote compliance. Finally, we maintain that the accounting industry should initiate a public reporting process at the individual accounting firm level. Such a requirement would add a degree of public accountability as to whether a firm complies or fails to comply with the industry’s voluntary code of conduct. (shrink)

'Two things', wrote Kant, 'fill the mind with ever new and increasing admiration and awe: the starry heavens above and the moral law within'. Many would argue that since Kant's day, the study of the starry heavens has advanced while ethics has stagnated, and in particular that Kant's ethics offers an empty formalism that tells us nothing about how we should live. In Acting on Principle Onora O'Neill shows that Kantian ethics has practical as well as philosophical importance. First (...) published in 1975, the book is regarded as a classic account and defence of the Kantian ethical position. It addresses Kant's account of reasoning about action, in particular his controversial claim that the Categorical Imperative guides action and is basic to ethics and justice. This second edition offers a substantial new introduction and updated bibliography, and will be valuable for a wide readership in Kant studies and those studying ethics. (shrink)

Confucius in the Technology Realm is a ground-breaking new approach to the dynamic world of Education Technology. In this work, the author has decided to soften on structure and focus on art - to take a philosophical approach to the planning and management of the chaotic and ever-changing realm of Educational Technology - what would Confucius think about Ed Tech? But while providing a method of inquiry for philosophical guidance, the book is also meant to reinforce the ethereal concepts with (...) real-world, Ed Tech examples. The ultimate objectives of impacting student learning and achievement and mastery of philosophical self-discipline becomes one and the same - thus, the Tao of Education Technology may be seen as Confucius' viewpoint, helping identify the path to transcending the organization's people, policies, and processes to attain a state where the whole is greater than the sum of its parts - where the education technology infrastructure and operational support structure are ingrained and embodied within the organization as a whole. (shrink)

Abstract:This article elaborates a normative Stakeholder Management Theory (SHMT) from a critical theory perspective. The paper argues that the normative theory elaborated by critical theorists such as Habermas exhibits important advantages over its rivals and that these advantages provide the basis for a theoretically more adequate version of SHMT. In the first section of the paper an account is given of normative theory from a critical theory perspective and its advantages over rival traditions. A key characteristic of the critical theory (...) approach is expressed as a distinction between three different normative realms, viz., legitimacy, morality, and ethics. In the second section, the outlines of a theory of stakeholder management are provided. First, three basic tasks of a theoretically adequate treatment of the normative analysis of stakeholder management are identified. This is followed by a discussion of how a critical theory approach to SHMT is able to fulfill these three tasks. (shrink)

Two centuries after they were published, Kant's ethical writings are as much admired and imitated as they have ever been, yet serious and long-standing accusations of internal incoherence remain unresolved. Onora O'Neill traces the alleged incoherences to attempt to assimilate Kant's ethical writings to modern conceptions of rationality, action and rights. When the temptation to assimilate is resisted, a strikingly different and more cohesive account of reason and morality emerges. Kant offers a `constructivist' vindication of reason and a moral (...) vision in which obligations are prior to rights and in which justice and virtue are linked. O'Neill begins by reconsidering Kant's conceptions of philosophical method, reason, freedom, automony and action. She then moves on to the more familiar terrain of interpretation of the Categorical Imperative, while in the last section she emphasises differences between Kant's ethics and recent 'Kantian' ethics, including the work of John Rawls and other contemporary liberal political philosophers. This reassessment will add significantly to the understanding of Kantian practical philosophy. (shrink)

This chapter examines the possibility of using AI technologies to improve human moral reasoning and decision-making, especially in the context of purchasing and consumer decisions. We characterize such AI technologies as artificial ethics assistants (AEAs). We focus on just one part of the AI-aided moral improvement question: the case of the individual who wants to improve their morality, where what constitutes an improvement is evaluated by the individual’s own values. We distinguish three broad areas in which an individual might think (...) their own moral reasoning and decision-making could be improved: one’s actions, character, or other evaluable attributes fall short of one’s values and moral beliefs; one sometimes misjudges or is uncertain about what the right thing to do is in particular situations, given one’s values; one is uncertain about some fundamental moral questions or recognizes a possibility that some of one’s core moral beliefs and values are mistaken. We sketch why one might think that AI tools could be used to support moral improvement in those areas, and describe two types of assistance: preparatory assistance, including advice and training supplied in advance of moral deliberation; and on-the-spot assistance, including on-the-spot advice and facilitation of moral functioning over the course of moral deliberation. Then, we turn to some of the ethical issues that AEAs might raise, looking in particular at three under-appreciated problems posed by the use of AI for moral self-improvement: namely, reliance on sensitive moral data; the inescapability of outside influences on AEAs; and AEA usage prompting the user to adopt beliefs and make decisions without adequate reasons. (shrink)

The overarching question addressed in this article is whether there is something that might reasonably be called a Habermasian approach or perspective that bioethical enquiry might utilize.

Matti Häyry’s new book Rationality and the Genetic Challenge discusses the ethics of human genetic modification and the bioethical rationalities that inform the different ethical conclusions authors have advanced. It is aimed at correcting the belief that “only one rationality exists or one morality exists; that those that disagree [with them] are unreasonable or evil.” Häyry argues that there are multiple rationalities, and that even though ethical issues may have solutions within individual rationalities, disagreements that have their root in separate (...) rational approaches cannot be universally solved by intellectual arguments. In debates about the ethics of using new biotechnologies to genetically modify human beings, the normal state is one of fundamental disagreement over almost all of the anticipated uses to which the technology could be put. Häyry’s point is that such a state of affairs is not necessarily due to a lack of reason because there are many, equally valid, ways of being reasonable. (shrink)

The literature concerning the possibility and desirability of using new pharmacological and possible future genetic techniques to enhance human characteristics is well-established and the debates follow some well-known argumentative patterns. However, one argument in particular stands out and demands attention. This is the attempt to tie the moral necessity of moral enhancement to the hypothesised risks that allowing cognitive enhancement will bring. According to Persson and Savulescu, cognitive enhancement should occur only if the risks they think it to poses are (...) mitigated by moral enhancement. By this they mean the compulsory and universal amplification of the disposition of altruism and the inflation of our sense of fairness, by chemical and/or genetic means. Their claim is important, intriguing and unsettling. This paper focuses on three central, but relatively neglected, features of their argument. First, there is a pernicious ambiguity in the language of ‘risk’ used by Persson and Savulescu where they tend to conflate ‘risk’ and ‘uncertainty’. Second, their use of the lottery analogy to render their position more plausible is unconvincing. It tends to distort rather than illuminate the relevant considerations. Third, Persson and Savulescu do not adequately take into account the social and individual benefits that enhancing cognition could have. If they did, it would be apparent that those benefits alone would outweigh the considerations used to justify accompanying CE with ME. (shrink)

Over the last one hundred and fifty years, the extraction and processing of non-renewable resources has provided the basis for the three industrial revolutions that have led to the modern economies of the developed world. In the process, the nature of resource extraction firms has also changed dramatically, from small-scale operations exploiting easily accessible deposits to large, vertically integrated, capital intensive transnational corporations characterized by oligopolistic competition. In the last ten to fifteen years, coinciding with processes of economic globalization, another (...) major change has been occurring as resource extraction industries have been shifting their operations from developed to developing countries. This shift has greatly impacted the populations of these countries and raises a variety of ethical issues. This article investigates the nature of these changes and the ethical issues that arise, focusing in particular on the development impact of the activities of these industries and the potential adequacy of different policy approaches to regulating them. (shrink)

The philosophical contemplation of “first philosophy” is as old as Western philosophy itself, and yet “first philosophy” is often eschewed in contemporary philosophical thought. This is because attempts at arriving at a first philosophy have often been steeped in metaphysical thinking that aims at non-finite foundations as the constitutive ground of human reality. However, in our contemporary world in which metaphysical postulates render themselves increasingly outmoded and immaterial, can we still speak of first philosophy today? This is to ask whether (...) or not it may be possible to formulate a first philosophy based on strictly finite principles. This article seeks to demonstrate that the concept of finite “existence” can be read as first philosophy in the contemporary thought of Jean-Luc Nancy (1940–2021). Firstly, a conceptual analysis on the concepts of “being” and “existence” will be carried out with the express purpose of trying to ascertain the meaningful difference between these two concepts in Nancy’s thought, if indeed such a difference exists at all. From this conceptual analysis, it will be demonstrated that Nancy consistently and effectively elevates the concept of finite existence to philosophical primacy above that of non-finite being and, as a result, brings to light the possibility of (re)thinking existence as first philosophy in Nancy’s thought. (shrink)

:Appeals to social justice that argue medicine and healthcare should have certain priorities and not others are common. It is an obvious question to ask: What does social justice demand of the new genetic technologies? However, it is important to note that there are many theories and sub-theories of justice. There are utilitarian theories, libertarian theories, and egalitarian theories. There are so-called luck egalitarians, equality-as-fairness thinkers, and capability theorists, with each having his or her own distinctive approach to the distribution (...) of medical goods and technologies, and to healthcare priorities. This article argues that the discussion surrounding this question is potentially hampered by an implicit assumption that if one theory of justice is applicable in one context, then it must also be applicable in others. Instead, it is proposed that one adopt the stance, influenced by Michael Waltzer, that different theories with their opposing principles may be applicable to different questions regarding justice and genetics. The specific view advanced is that to answer questions about what justice requires regarding the therapeutic and enhancement use of genetic techniques, a method of reflective equilibrium can show how intuitions, in context, may support different theories of justice. When particular pre-theoretic ethical judgments are balanced against the theories that might explain or justify them, and are in accord with what seems emotionally acceptable, then it can be seen how different general theories may be applicable in the different contexts in which questions of justice and genetics arise. (shrink)

We present a new formalism for the microscopic classical electrodynamics of point charges in which the dynamic absence of self-interactions is enforced by the action principle, without eliminating the field degrees of freedom. In this context, free local radiation fields are dynamically prohibited. Instead radiation is carried by charge-field functionals of the current which have a negative parity under mathematical time reversal. This leads to the dynamic requirement of a physical time arrow in the equations of motion in order to (...) preserve the overall mathphysical time-reversal symmetry of the formalism. Since this physical time arrow emerges electrodynamically without the need of external thermodynamic or cosmological criteria, it offers a dynamical explanation for the origin of irreversibility in classical electrodynamic measurement processes. “Science, like the arts, admits aesthetic criteria; it seeks theories that display ‘a proper conformity of the parts to one another and to the whole’ while still showing some strangeness in their proportion”—S. Chandrasekar. (shrink)

A collection of original essays that represent the first extended treatment of political philosopher John Rawls' idea of a property-owning democracy.

There has been tremendous growth in the sales of certified fair trade products since the introduction of the first of these goods in the Netherlands in 1988. Many would argue that this rapid growth has been due in large part to the increasing involvement of corporations. Still, participation by corporations in fair trade has not been welcomed by all. The basic point of contention is that, while corporate participation has the potential to rapidly extend the market for fair trade goods, (...) it threatens key aspects of what many see as the original vision of fair trade – most notably a primary concern for the plight of small producers and the goal of developing an alternative approach to trade and development – and may even be undermining its long-term survival. The primary purpose of this article is to explore the normative issues involved in corporate participation in fair trade. In order to do that, however, it first provides a positive analysis of how corporations are actually involved in fair trade. In order to achieve both of these ends, the article draws upon global value chain analysis. (shrink)

"This book should be read by all who are interested in discerning the ethical teaching of representative African-American leaders of the nineteenth century whose voices have been long silenced by racism's insidious effects." Peter J. Paris, Princeton Theological SeminaryLaunching his investigation from H. Richard Niebuhr's enormously influential THE RESPONSIBLE SELF, Darryl Trimiew seeks to clarify and expand the implications of morally responsible behavior. He offers a corrective to Niebuhr's notion of the "fitting response" by taking the view of the (...) marginalized seriously. (shrink)

A Dealer of Old Clothes treats David Walker, an early nineteenth-century abolitionist, as a philosophical sage. In this text, Scriven poses philosophical questions to Walker via his Appeal and solicits philosophical answers on topics such as race, emancipatory struggle, and the problem of evil.

An analysis of the business ethics of the African-American church during and after Reconstruction reveals that it is a conflicted ethic, oscillating between two poles. The first is the sacralization of the business ethic of Booker T. Washington, in which self-help endeavors which valorize American capitalism but are preferentially oriented to the African-American community are advanced as the best and only options for economic uplift. The second is the “Blackwater” tradition, which rejects any racial discrimination and insists upon social justice. (...) The inability of the Washingtonian business ethic to address the needs of the Black underclass are explored. A new business ethic is called for, which would be committed to meeting the basic needs of the most disadvantaged members of American society and those of the “international poor.”. (shrink)

Christ and Culture remains a useful heuristic device for discerning and interpreting the process of struggle and change produced by the attempts of the church to minister to the world. It is also helpful for ecclesial self-evaluations. While its typologies are conceptually imperfect, they can be used, nevertheless, to disclose important changes in society and within denominations. These attributes can and do help to facilitate the African American church's ongoing liberation efforts and therefore, hopefully, the flourishing of African American communities.

POLITICAL MORAL LEADERSHIP IS GENERATED, SUPPORTED, AND BLOCKED by the political morality of the people. Moral communities must accept the clay feet of their leaders but carefully monitor the moral qualities of their leader's public policy. Currently this proper approach has given way to a skewed commitment to superficial personal morality. In earlier times, leaders were held to standards of personal morality and public policy both alike and different from those expected of leaders today. In this essay, I consider those (...) similarities and differences to suggest a new moral index for public leadership. (shrink)

Research on justice climate demonstrates a consistent effect on workgroup outcomes such as job satisfaction, commitment, and performance. However, little research considers how justice climate affects these outcomes and when the relationship is stronger or weaker. In an effort to extend the literature on justice climate, we draw on research on other types of organizational climate to suggest justice climate influences the fair behavior of coworkers. Specifically, we propose fair coworker behavior mediates the relationship between justice climate and outcomes. Further, (...) we examine the influence of workgroup structure on this mediated relationship. We examine these relationships in two studies and find support for the mediating effect of fair coworker behavior and the proposed moderated mediation model. Implications of these results for justice and climate research are considered. (shrink)

There are positive views towards use of science and technology in all Asian countries, and positive views towards use of enhancement in China, India and Thailand. After considering of the widespread use of cosmetic surgery and other body enhancements in Asian countries, and the generally positive views towards letting individuals make choices about improvement of themselves, the paper concludes that we can expect other enhancements to also be adopted rapidly in Asia. There will be future ethical dilemmas emerging from this (...) with concepts of preservation of nature, flow with nature, and definitions of human-ness, along with concepts of harmony and social justice. Japan is less willing to engage in genetic enhancement compared to China, India and Thailand, despite widespread cosmetic surgery across Asia. (shrink)

Researchers in the psychological sciences have put forward the thesis that various sources of psychological, cognitive, and neuroscientific evidence demonstrate that being conscious of our mental states does not make any difference to our behaviour. In this paper, I argue that the evidence marshalled in support of this view — which I call psychological epiphenomenalism — is subject to major objections, relies on a superficial reading of the relevant literature, and fails to engage with the more precise ways in which (...) philosophers understand mental states to be conscious. I then appeal to work on implementation intentions to demonstrate that an intention's being 'access conscious' enhances its functional role, which makes it more likely that we will successfully carry out our intended behaviour. The result is that consciousness in at least one relevant sense is not epiphenomenal, with further work remaining to be done to show how other kinds of consciousness cause behaviour too. (shrink)

Prior research has not found a meaningful relationship between digital piracy and moral development, possibly because students do not recognize digital piracy as a moral issue. Rather than measure moral development as an individual characteristic, this study tests which components of moral development are seen as relevant to digital piracy. If some of the stages of moral development are applicable to music piracy behavior, people are more likely to pirate than to engage in other more morally intense behaviors. Some of (...) the stages of moral development are found to be associated with moral development. Proximity to the victim reduces the acceptability of music piracy. (shrink)

Corporate governance reforms are occurring in countries around the globe. In developing countries, such reforms occur in a context that is primarily defined by previous attempts at promoting "development" and recent processes of economic globalization. This context has resulted in the adoption of reforms that move developing countries in the direction of an Anglo-American model of governance. The most basic questions that arise with respect to these governance reforms are what prospects they entail for traditional development goals and whether alternatives (...) should be considered. This paper offers a framework for addressing these basic questions by providing an account of: 1) previous development strategies and efforts; 2) the nature and causes of the reform processes; 3) the development potential of the reforms and concerns associated with them; 4) the (potential) responsibilities of corporate governance, including the (possible) responsibilities to promote development, and; 5) different approaches to promoting governance reforms with an eye to promoting development. (shrink)

The descriptive moment in ethical reflection is helpfully informed by a careful consideration of what religious bodies have said about moral issues such as climate change. As a case study, this article identifies and interprets primary documents of The United Methodist Church (UMC) and its predecessor institutions, providing a detailed examination of the historical development of this denomination’s environmental witness statements. Methodism's long‐standing engagement with environmental ethics, out of which a concern for anthropogenic climate change incrementally emerged, includes significant institutional (...) policies and practices. The history of Methodist environmental witness evidences a creative, faithful response by a religious denomination learning to grapple with the overwhelming problem of climate change. Describing and interpreting this history enables religious ethicists to engage Methodist environmental witness as they develop constructive models for addressing this problem. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Identifying (with) the Queerness of Melville’s PierreNeill Matheson (bio)James Creech. Closet Writing/Gay Reading: The Case of Melville’s Pierre. Chicago: U of Chicago P, 1993.James Creech’s Closet Writing/Gay Reading is a remarkable book in several ways. First, it offers a significantly new interpretation of Melville’s enigmatic novel Pierre; or, The Ambiguities (1852), which has increasingly been viewed as marking a crucial turning point in Melville’s career, gaining the status of (...) a major if equivocal work of nineteenth-century American fiction. Creech’s reading of Pierre adds much to previous work on homosexuality in Melville’s writings, making an important contribution to the history of Melville criticism. Supported by a shrewd, detailed analysis of the novel, and some surprising extratextual evidence, he argues compellingly that Pierre is preoccupied with the closeting of gay identity and with the tenuous possibilities for homosexual self-expression in a repressively heterosexual culture. Nevertheless, as its subtitle suggests, Pierre is a work that advertises its own ambiguity with a high degree of ironic self-awareness. Creech’s claims about it, made with a certain bravado, though accompanied by many hesitations and caveats, seem at times to diminish the complexity with which the novel itself explores the problem of identity.In addition to its interest as a reading of Pierre, Closet Writing/Gay Reading also represents a provocative statement within the wider context of critical and theoretical work on homosexuality, staking out a position that resists both the problematizing of identity performed by queer theory and the historicizing aims of much recent gay studies work. Creech elaborates the notion of “identificatory” or “camp reading” with great self-consciousness about its place in the critical landscape, so that it is as much a reaction to various theoretical positions as a stance in its own right. It is the combination of this critical hyperawareness, as if continually looking over one’s shoulder, and a kind of willed innocence with respect to interpretive problems that is most extraordinary, and it is worth exploring further.If one of the book’s aims is to add to a theory of the closet, it is also concerned with describing a poststructuralist theory that is in complicity with the suppression or emptying-out of homosexual meaning. Creech’s argument that deconstruction in particular has been blind to homosexual content contains in its margins a personal narrative of his own emergence from a theory closet. One of the strategies of Creech’s reading is to make his coming-out story converge with the one that he attributes to Pierre: his unambiguous claim for Pierre’s gay identity is simultaneously an avowal of a critical approach no longer in conflict with his own sexual identity. He alludes to his early and lingering attraction to deconstruction, the subsequent discovery that its influence, inhibiting unequivocal identity claims, prevented him from affirming his sexuality, and his tentative, incomplete, but increasingly assured rejection of that influence. Creech [End Page 30] asserts more than once that an analysis of Pierre’s impossible mourning would be valuable, but the story of his own critical history begins to sound like an account of the identifications, losses, and self-reproaches typical of melancholia. In this light Closet Writing/Gay Reading is interesting not because it is itself representative of recent gay criticism, but because it is a highly original, idiosyncratic, and suggestive response to a representative set of critical pressures surrounding the problem of identity.The central methodological claim of Closet Writing/Gay Reading is that identification is the form of reader response necessary to bring closeted homosexual meaning to light. Creech argues that the task of gay literary criticism is to counter the reductiveness of traditional, straight criticism by “putting homosexuality back in its rightful place, reimagining the text from which it has been censored, within which it has only been allowed an encrypted and ciphered status, or out of which it has been abstracted” [29]. Gay literary criticism faces the interpretive problem of recovering homosexual meaning that may have become nearly invisible through the combined effects of the restrictive cultural imperatives under which the author was writing and the reductiveness of later criticism... (shrink)