Auditors' virtue comprises those qualities of character that manifest the ideals of the audit community ), and are instrumental in ensuring that auditors' professional judgment is exercised according to a high moral standard ). Nevertheless, the lack of valid and reliable quantitative measures of auditors' virtue impedes research that furthers our understanding of how best to promote virtue in the audit community. To address this gap, we develop two measures of auditors' virtue. We report the results of the validity and (...) reliability of the scales. In addition, we use the findings from the administration of these scales to professional accountants to refine and validate the theoretical characterization of virtues developed by Pincoffs and Libby and Thorne. In so doing, this study provides a foundation by which future audit research can study ways to ensure that auditors' virtue is promoted throughout the audit community. (shrink)

The advent of new forestry in the United States represents a traumatic shift in the philosophy of national forestry praxis, a broadening of values to include aesthetics and sustainability of natural ecological process. The ethics of traditional forestry are shown to be 'Stoic utilitarian' and positivist, while the ethics of new forestry adhere closely to the 'land ethic' of Aldo Leopold. Aesthetics in traditional forestry are shown to be modernist, and to have developed from, and in opposition to a Romantic (...) aesthetic of the late nineteenth century. This transition is traced from the first U.S. landscape architect, Frederick Law Olmsted Sr., to the first U.S.-born forester, Gifford Pinchot. The language and precepts of new forestry are shown to parallel those of postmodernism, and the possibility of a broadened aesthetics of forestry, developed through postmodernist criticism, is outlined. The language of gardening is used as a model of forestry praxis, with traditional forestry adhering to the principles of vegetable gardening, while new forestry offers an opportunity to flesh out an entire spectrum of gardening genres. (shrink)

This text begins by considering the phrase ‘digital haptology’ as suggested by the closing pages of Derrida's Le Toucher. It suggests that this moment in telecommunications presents a model of ‘tele-haptology’. The text goes on to consider Jean-Luc Nancy's ‘Noli me tangere’ as a response to Le Toucher. In particular it is concerned with Nancy's hypothesis on Modern literature and art as having an essential link to the gospel parables. Through a reading of Nancy's text and the gospels, this hypothesis (...) is placed in doubt. Notably, the argument is made that once again Nancy's discourse on touching leads him to make a too hasty fore-closure of otherness within his intended deconstruction of reading and his account of Mary Magdalene. In response to Nancy's formulation of literature as parable, an alternative consideration of literature as tele-haptology is proposed. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Reviewed by:The Common Good and the Global Emergency: God and the Built Environment by T. J. GorringeLibby GibsonThe Common Good and the Global Emergency: God and the Built Environment T. J. Gorringe New York: Cambridge University Press, 2011. 309 pp. $90.00Building on arguments set forth in A Theology of the Built Environment: Justice, Empowerment, and Redemption (2002), theologian Timothy Gorringe begins The Common Good and the Global Emergency by (...) exploring whether an idea of the common good is relevant in a multicultural society and, if so, how an account of the common good can give rise to an alternative economic paradigm grounded in grace. While respect for cultural differences and the rise of individualism may argue against a robust understanding of the common good, Gorringe looks to the concept of oikonomia, or household management, to express the concept of managing “our affairs in such a way as to further what we perceive to be good ends” (35). Since our understanding of the economy shapes every aspect of the built environment, Gorringe traces local, regional, and national economies to what Wendell Berry calls “the great economy” or God’s creation, redemption, and sustenance of all things.Gorringe grounds his arguments about the common good in his Trinitarian theology of the built environment, expressed as God the Creator, God the Reconciler, and God the Redeemer. The triune perichoretic nature of God is inherently relational; therefore, as humans made in God’s image, we cannot ignore our interdependence. While God the Creator offers a sense of the common good springs from creation, God the Reconciler gives Gorringe traction to discuss the many barriers—race, gender, class, and space—that divide human beings and how our built environments structure these separations. God the Redeemer is concerned with empowering human beings to challenge all things that destroy life; thus Gorringe sees his project as contributing a theology of liberation committed to justice and fullness of life for all humans.Gorringe argues that our best chance to identify a common good rests on constructively addressing the common bad that he calls the global emergency. This emergency can be seen in the doubling of the world’s population in the past forty years, the problem of climate change, and global resource depletion. Seeing climate change and food, water, and energy issues as among the most pressing ethical issues of the coming decades, Gorringe challenges the reader to examine how our current common values have degraded the environment [End Page 202] and the lives of people worldwide. Since he specifically addresses the built environment, Gorringe’s purview is necessarily anthropocentric and justified by the doctrine of incarnation. Yet the Creator God expresses great wisdom in the laws of nature, and much could be learned from the “built” environments in the animal kingdom. While this line of thought would clearly depart from the rigorous academic method of Gorringe’s analysis, the book arose from a feeling that the Lord instructed him to continue working in this area, and attending to other nonrational sources of wisdom could greatly enhance our understanding of God’s grace in all the world.Gorringe acknowledges that the chapters do not unfold linearly, and that he seeks to point out points of confluence. The fluidity with which he addresses theological, political, economic, architectural, sociological, and ethical issues leads the reader to an overall picture of the common good and its powers to liberate us from injustice while an exact map of this process may be difficult to draw. Gorringe clearly and directly addresses both critics and supporters of his previous work on the built environment and solidifies his case for attending to the ways that our built environments could express a common good, grounded in grace, that allows for the fullness of life for all beings.Libby GibsonVirginia Theological SeminaryCopyright © 2013 Society of Christian Ethics... (shrink)

Attention has become increasingly focused in recent years on the role agri-food system transformations have played in driving the global diet-related chronic disease burden. Identifying the role played by the food-consuming industries (predominantly large manufacturers, processors, distributors, and retailers) in particular, and identifying possibilities to facilitate healthier diets through intervening in these industries, have been identified as a research priority. This paper explores the potential for one promising analytic framework—the nutrition-oriented value chain approach—to contribute to this area, drawing on recent (...) insights from the global value chain (GVC) literature to develop an institutionally-enriched approach. The research focused on a canned deciduous fruit value chain linking growers, processors, and retailers in South Africa and Australia. Findings reveal the multiple drivers which have converged to shape this value chain over time, and the key actors which are influencing product availability, composition, price, and promotion within this sector. With its emphasis on identifying implications for end-consumption, rather than economic outcomes within the chain, nutrition-oriented value chain research represents a significant shift in focus for the GVC framework. Therefore, an immediate opportunity for further research is to extend the analytic framework to primary research on end-consumption behaviours. (shrink)

History in times of crisis is practical: future action depends on historical framing. Moving beyond “human scales” to include the evolutionary and the geological, and beyond humans to include other species, demands different approaches and new “archives” like ice-cores. This paper considers history in the Long Now, and particularly how museums and big public arts institutions develop new sorts of history through practical story-telling, taking seriously the notion that “the central role of museums [is] both an expression of cultural identity (...) and … a powerful force for human development and education.” The museum has a particular value as “slow media”, deepening news stories in times of rapid change. The new epoch of Earth, the Anthropocene, where humans have become a geological force, poses challenges for exhibitions, but also reshapes museums themselves. Crucial to managing stories, collections and objects in Anthropocene times is the capacity to change course, to remain open to new developments, using performances, events and “pop-up” exhibitions alongside traditional museum offerings. New Museology regards stories as the fundamental unit of museums. Thus, the curation of stories is central work. No longer are museums defined solely by objects: the artistic and the ephemeral are all part of story-telling. (shrink)

Concerns that cash payments to people who inject drugs (PWID) to reimburse research participation will facilitate illicit drug purchases have led some ethical authorities to mandate department store/supermarket vouchers as research reimbursement. To examine the relative efficacy of the two forms of reimbursement in engaging PWID in research, clients of two public opioid substitution therapy clinics were invited to participate in a 20–30 min, anonymous and confidential interview about alcohol consumption on two separate occasions, 4 months apart. Under the crossover (...) design, at Time 1, clients of Clinic 1 were offered $A20 cash as reimbursement, while clients of Clinic 2 were offered an $A20 voucher; at Time 2, the form of reimbursement was reversed. Using clinic records to determine the denominator (number of clients dosed), we found that compared with clients offered a voucher, a significantly higher proportion of clients who were offered cash participated in the survey (58% (139/241) vs 74% (186/252); χ2=14.27; p=0.0002). At first participation, respondents most commonly reported planning to purchase food/drinks/groceries (68%), cigarettes (21%) and transport/fuel (11%) with their payments, with those reimbursed in cash more likely to report planning to fund transport/fuel (19% vs 1%; p<.01) and less likely to report planning to purchase food/drinks/groceries (62% vs 76%; p=0.02). Just three out of 155 cash participants reported planning to purchase illicit drugs with their payment. Results demonstrate that modest cash payments enhanced recruitment of this group, an important consideration given the challenges of delineating the parameters of a population defined by illegal activity, seemingly without promoting excessive additional drug use. (shrink)

It has become increasingly common to endorse and implement anonymous grading as a way of promoting fairness or equality of opportunity in the classroom. The American Philosophical Association currently recommends anonymous grading, as do the Canadian Philosophical Association, the British Philosophical Association, the Society for Women in Philosophy, and Minorities and Philosophy. Despite its increasing prevalence, the practice has received surprisingly little attention in applied ethics. This paper begins filling this gap. I start by clarifying the ‘Standard Argument’ from fairness (...) or equality of opportunity for anonymous grading. I then argue that the Standard Argument fails to support current models for anonymous grading. The issue: current models for anonymous grading are practically self-undermining if the aim is to reduce violations of equality of opportunity or fairness. So, if we want to address bias in grading because we care about equality of opportunity or fairness, we need to change how we do it. (shrink)

By mid-2019 there were more than 80 AI ethics guides available in the public domain. Despite this, 2020 saw numerous news stories break related to ethically questionable uses of AI. In part, this is because AI ethics theory remains highly abstract, and of limited practical applicability to those actually responsible for designing algorithms and AI systems. Our previous research sought to start closing this gap between the ‘what’ and the ‘how’ of AI ethics through the creation of a searchable typology (...) of tools and methods designed to translate between the five most common AI ethics principles and implementable design practices. Whilst a useful starting point, that research rested on the assumption that _all_ AI practitioners are aware of the ethical implications of AI, understand their importance, and are actively seeking to respond to them. In reality, it is unclear whether this is the case. It is this limitation that we seek to overcome here by conducting a mixed-methods qualitative analysis to answer the following four questions: what do AI practitioners understand about the need to translate ethical principles into practice? What motivates AI practitioners to embed ethical principles into design practices? What barriers do AI practitioners face when attempting to translate ethical principles into practice? And finally, what assistance do AI practitioners want and need when translating ethical principles into practice? (shrink)

Demonstrating the connections between contemporary psychoanalysis, Jewish thought and Jewish history, this volume is a significant contribution to the traditions of dialogue, debate and change-within-continuity that epitomize these disciplines. The authors of this volume explore the cross-disciplinary connections between psychoanalysis and Jewish thought, while seeking out the resonance of new meanings, to exemplify the uncanny similarities that exist between ancient Rabbinic methods of interpretation and contemporary psychoanalytic theory and methodology, particularly the centrality of the question and the deconstruction of narrative. (...) In doing so, this collaboration addresses the bi-directional influence between, and the relevance of, the Jewish interpretive tradition and psychoanalysis to provide readers with renewed insight into key topics such as Biblical text and midrash, religious traditions, trauma, gender, history, clinical work and the legacies of the Holocaust on psychoanalytic theory. Creating an intimate environment for interdisciplinary dialogue, this is an essential book for students, scholars and clinicians alike, who seek to understand the continued significance of the multiple connections between psychoanalysis and Jewish thought. (shrink)

This article closely reads “Chelsea Girls,” an autobiographical short story by Eileen Myles that depicts her experience caring for the diabetic, bipolar poet James Schuyler when she was a young writer getting started in East Village in the late 1970s. Their dependency relationship is a form of queer kinship, an early version of the caring relations between lesbians and gay men that HIV/aids would demand over the next two decades as chosen families emerged to nurture gay men and lesbians rejected (...) by their families of origin. The representation of queer kinship offers an alternative to more traditional portrayals of care in literature that focus on the heteronormative family, a site of care that feminist dependency theory also paradoxically privileges. This article synthesizes insights from queer theory and critical disability studies in order to expand our understanding of the roles participants in care can play, the ways they can feel, and the outcomes they can achieve. Myles and Schuyler’s dependency relationship was sustaining for both of them and also critical for her development as a pioneering lesbian poet in an art world still dominated by men. (shrink)

As children gradually master grammatical rules, they often go through a period of producing form‐meaning associations that were not observed in the input. For example, 2‐ to 3‐year‐old English‐learning children use the bare form of verbs in settings that require obligatory past tense meaning while already starting to produce the grammatical –ed inflection. While many studies have focused on overgeneralization errors, fewer studies have attempted to explain the root of this earlier stage of rule acquisition. In this work, we use (...) computational modeling to replicate children's production behavior prior to the generalization of past tense production in English. We illustrate how seemingly erroneous productions emerge in a model, without being licensed in the grammar and despite the model aiming at conforming to grammatical forms. Our results show that bare form productions stem from a tension between two factors: (1) trying to produce a less frequent meaning (the past tense) and (2) being unable to restrict the production of frequent forms (the bare form) as learning progresses. Like children, our model goes through a stage of bare form production and then converges on adult‐like production of the regular past tense, showing that these different stages can be accounted for through a single learning mechanism. (shrink)

During this time of ecological crisis, spiritual guides are needed to provide inspiration and impel action. In the Roman Catholic tradition, saints act as role models and are associated with particular causes, locations, or professions. Who, then, are the ecological saints, whose witness can inspire hope and action in support of the environment? This article explores that question in two ways. First the writings and accounts of saints who are traditionally connected to the environment are examined to produce six indicators (...) of the beliefs, characteristics, and actions of ecological saints. Second, a green gaze is applied to Saint Marguerite Bourgeoys, a seventeenth‐century educator who lived in what would become Montreal, Canada, by comparing her writings and accounts of her life to the six indicators of an ecological saint. Identifying more ecological saints can promote environmental responsibility, and the six indicators of an ecological saint can be the lens through which beloved saints are re‐examined. (shrink)

This article represents conversations with the American composer Libby Larsen in which she described her beliefs about music, music education, and the dilemmas that our current system faces as we seek to provide relevant and meaningful music education to our students. Our conversation explores such topics as cognitive psychology, music theory, cultural practices and developments in American culture, and current music education practices. Larsen brought up many questions about music education in America, providing some suggestions for the future and posing (...) problems for which the solution may require a great deal of imagination by music education teachers. The article is structured as a Socratic dialogue, in which Larsen constructs an inductively strong argu- ment for making radical changes to current music education practice. (shrink)

Blended social impact investment transactions, in which multiple types of capital are combined to support attainment of social impact, are a pervasive, yet not closely examined, feature of the SII market. This paper seeks to describe and understand blended SII transactions through the lens of institutional theory. Specifically, we use the institutional logics theoretical frame to shed light on the implications of combining several institutional logics in SII transactions. Consistent with other SII research, we find that parties to blended SII (...) transactions combine financial/commercial and social welfare logics. However, in blended SII transactions, different combinations of these logics are enacted by different stakeholders in a multi-hybrid-logic structure. As such, we propose that blended SII transactions are hybrids-of-hybrids. We argue that it is this hybrids-of-hybrid characteristic that differentiates blended SII transactions from other forms of SII and increases the potential for significant logical misalignment and resultant conflict and contestation. From a business ethics perspective, blended SII transactions cast light on the critical and often unrecognized role that grants and concessionary capital frequently play in enabling SII in not-for-profit, charitable ventures. We speculate that this can distort understanding of SII with adverse implications at the transaction and field levels. (shrink)

Auditors’ virtue comprises those qualities of character that manifest the ideals of the audit community (c.f., Maclntyre, 1984, After Virtue. (University of Notre Dame Press, Notre Dame)), and are instrumental in ensuring that auditors’ professional judgment is exercised according to a high moral standard (Thorne, 1998, Research on Accounting Ethics. (JAI Press, Greenwich, CT)). Nevertheless, the lack of valid and reliable quantitative measures of auditors’ virtue impedes research that furthers our understanding of how best to promote virtue in the audit (...) community. To address this gap, we develop two measures of auditors’ virtue. We report the results of the validity and reliability of the scales. In addition, we use the findings from the administration of these scales to professional accountants to refine and validate the theoretical characterization of virtues developed by Pincoffs (1986, Quandaries and Virtues. University Press of Kansas, Lawrence, KS) and Libby and Thorne (2004, Business Ethics Quarterly). In so doing, this study provides a foundation by which future audit research can study ways to ensure that auditors’ virtue is promoted throughout the audit community. (shrink)

In the writings of Pierre Teilhard de Chardin, the word “nature” occurs more than a thousand times, though this term is not listed in the Teilhard Lexicon by Siôn Cowell. A qualitative analysis of nature throughout Teilhard's writings produced 13 distinct definitions that can be summarized into five categories; nature can be an inherent way of being, sacred, an object, or that which is not artificial. The multivalent term has produced different interpretations of Teilhard's work, specifically in the ecological eschatological (...) question of whether living organisms will be included in the final transformation. Theologians’ responses to this question range from affirmation to dissension, with varying levels of certainty, demonstrating the variability that can be caused by ambiguous language. (shrink)

In this paper, we develop a typology of auditors’ virtues through in-depth interviews with nine exemplars of the audit community.We compare this typology with prescribed auditors’ virtues as represented in the applicable Code of Professional Conduct. Ourcomparison shows that the Code places a primary emphasis on mandatory virtues including the virtues of “independent,” “objective,”and “principled.” While the non-mandatory virtues, which involve “going beyond the minimum” and “putting the public interest foremost,” were identified by our exemplars as essential to the auditor’s (...) role, they received little or no emphasis in the Rules of Professional Conduct. We find this particularly alarming, given that the exemplars interviewed for this study viewed these virtues are essential to the auditors’ role. If the audit profession wishes to uphold public confidence by encouraging the possession of non-mandatory auditors’ virtues, our research suggests that non-mandatory auditors’ virtues should be explicitly described and included in rules of professional conduct. (shrink)

The advent of new forestry in the United States represents a traumatic shift in the philosophy of national forestry praxis, a broadening of values to include aesthetics and sustainability of natural ecological process. The ethics of traditional forestry are shown to be 'Stoic utilitarian' and positivist, while the ethics of new forestry adhere closely to the 'land ethic' of Aldo Leopold. Aesthetics in traditional forestry are shown to be modernist, and to have developed from, and in opposition to a Romantic (...) aesthetic of the late nineteenth century. This transition is traced from the first U.S. landscape architect, Frederick Law Olmsted Sr., to the first U.S.-born forester, Gifford Pinchot. The language and precepts of new forestry are shown to parallel those of postmodernism, and the possibility of a broadened aesthetics of forestry, developed through postmodernist criticism, is outlined. The language of gardening is used as a model of forestry praxis, with traditional forestry adhering to the principles of vegetable gardening, while new forestry offers an opportunity to flesh out an entire spectrum of gardening genres. (shrink)

This paper will examine the effects of gender, age, work experience, academic status and legality on certain ethical decisions. Six scenarios representing ethical dilemmas were presented to both undergraduate and MBA students in an attempt to determine if various demographic factors influenced ethical decision making. While some past studies have suggested that gender has an important effect on ethical decision making, this study does not completely support this conclusion and suggests that age and/or length of work experience should be included (...) in any study of ethical decision making.The legality of the decisions was determined and compared to the reason given by the students for their decisions. In some cases the choice made by a majority of the students was not the one that was supported by the legal authorities which suggests that there may be conflicts between the ethical system of the respondents and the behavior expected of them by society. (shrink)

In this paper, we develop a typology of auditors’ virtues through in-depth interviews with nine exemplars of the audit community.We compare this typology with prescribed auditors’ virtues as represented in the applicable Code of Professional Conduct. Ourcomparison shows that the Code places a primary emphasis on mandatory virtues including the virtues of “independent,” “objective,”and “principled.” While the non-mandatory virtues, which involve “going beyond the minimum” and “putting the public interest foremost,” were identified by our exemplars as essential to the auditor’s (...) role, they received little or no emphasis in the Rules of Professional Conduct. We find this particularly alarming, given that the exemplars interviewed for this study viewed these virtues are essential to the auditors’ role. If the audit profession wishes to uphold public confidence by encouraging the possession of non-mandatory auditors’ virtues, our research suggests that non-mandatory auditors’ virtues should be explicitly described and included in rules of professional conduct. (shrink)

In recent years, the concept of a ‘prohibition against representation’ and its ethical andpolitical implications for artistic practices past, present and future have been subjected torenewed critical scrutiny. While this interdiction derives from the Second Commandmentgiven by God to Moses, forbidding the creation of graven images or idols, it hasfrequently been invoked in secular contexts, and has acquired special resonance inongoing debates about the difficulty of adequately representing the event which hasbeen called the Holocaust or Shoah. The persistent claim that (...) the Nazis’ persecution ofthe Jews and other communities remains beyond or unsusceptible to representation,and more specifically the assertion that it cannot or should not be recuperated withinimages, are often informed by a particular understanding of the Bilderverbot . However, certain survivors and scholarshave queried whether it is legitimate or helpful to reactivate this injunction in theaftermath of such atrocities. Jorge Semprun, Jacques Rancière, Jean-Luc Nancy andothers have variously criticised this move, along with associated rhetorics of ‘ineffability’,as confused and obscurantist, politically misleading and morally suspect.1Nancy, theauthor of one of the most forceful critiques in this vein, warns that the allegation thatrepresentation of the Holocaust is illegitimate rests on a misunderstanding ormisapplication of the original religious prohibition which he seeks to correct;‘“representation of the Shoah”’, he concludes, ‘is not only possible and licit, but in fact also necessary and imperative’. (shrink)

What constitutes better schooling for today's youth? In 1984 educational theorist Theodore R. Sizer formulated nine Common Principles to answer this question and launched The Coalition of Essential Schools, an organization of schools attempting to change their own structure, curriculum, pedagogy, and power relations according to Sizer's Principles. This important book, the first comprehensive look at Coalition schools, charts the course of reform at eight charter member schools. The Coalition now counts over 900 private, parochial, public, urban, suburban, and rural (...) secondary schools among its affiliates nationwide. Donna E. Muncey and Patrick J. McQuillan, experts in anthropology as well as education, conducted a five-year ethnographic study to understand what happened in Coalition schools. The authors looked at curricular and pedagogical developments; how changes affected individual students, teachers, administrators, and other school personnel; and how American cultural beliefs influenced efforts to change. The schools' reform experiences differed: some efforts were sustained when others stalled, change divided some faculties while others found a sense of shared purpose, and the principals of some schools facilitated change while others clearly inhibited it. This compelling book, written for all who are concerned with education in America, offers a wealth of insights into the complexities of change efforts in individual schools and in classrooms. (shrink)

Intersecting systems of inequality are remarkably resistant to change. Many universities, however, seek National Science Foundation Institutional Transformation awards to change processes, procedures, and cultures to make science, technology, engineering, and mathematics departments more inclusive. In this article we describe a case study with observations for eight years of before, five during, and seven after intensive efforts to increase women through reducing barriers and increasing access to women. Finally, we reflect on flawed assumptions built into the proposal, the slow and (...) uneven change in the proportion of women over time, the strengths and weaknesses of numeric assessments, and the value of a longer view for seeing how seeds planted with promising practices initiated during the award may end with the funding but can reemerge and bear fruit when faculty who engage in equity work are in positions of authority later in their careers. (shrink)

Growing supermarket dominance and the expansion of own-label market share in Australia has put considerable pressure on agri-food manufacturers, and the recent movement of a number of manufacturing operations off-shore has attracted widespread attention. This paper examines the pursuit of an international manufacturing base by SPC Ardmona, one of Australia’s major fruit and vegetable processors, with a focus on strategic alliances formed with Siam Foods in Thailand and Rhodes Food Group in South Africa/Swaziland. Strategic horizontal alliances have become increasingly important (...) for manufacturers seeking to counter retailer dominance, yet have received little attention in the agri-food literature. The two alliances examined in this paper illustrate the profound importance of prevailing societal and institutional environments in which production networks ‘touch-down’, and their influence on firm-level dynamics of trust, motivation, corporate values, and strategic objectives. Horizontal alliances can offer a promising alternative to cut-throat competition and a ‘race- to-the-bottom’ between agri-food manufacturers. However, with own-label sourcing strategies deepening competition between geographically-disparate manufacturers, identifying compatible alliance partners is likely to become an increasingly greater challenge. (shrink)

This article seeks to highlight the relevance of Marie-José Mondzain's trailblazing writings on Byzantine image theory and its modern legacy, with particular reference to Image, icône, économie (Im...