The recent availability of affordable Artificial Intelligence (AI) for auditing has enabled small audit firms to experiment with this disruptive innovation. This paper goes beyond the literature’s traditional focus on the Big Four accounting firms, to present two studies that explored ethical professional judgments in the use of AI in this new organizational context, crucial for the global economy. Study 1 was a qualitative investigation of a small audit firm near Washington DC, one of the earliest adopters of MindBridge Ai (...) Auditor, the world’s first off-the-self, affordable AI-powered auditing platform. Drawing from Study 1 insights, we developed a two-part scenario that was used for a survey in Study 2, a quantitative investigation involving sixty-eight accounting professionals and 176 students. The findings from both studies have relevant theoretical and practical implications for how AI may impact professionalism / commercialism tensions in small audit firms. (shrink)

Comprehension of moral reasoning is important both for successful moral education and for Kohlbergian claims that moral reasoning development is cognitive in nature. Because a psychometrically appropriate moral comprehension instrument does not appear to exist, the Moral Comprehension Questionnaire (MCQ) was constructed in Study 1 and displayed some positive reliability and validity findings. Study 2 used this questionnaire to examine whether the increased Defining Issue Test (DIT) p scores shown by liberals is indicative of increased cognitive development. While liberals displayed (...) slightly greater moral comprehension than conservatives, moral comprehension and political orientation mostly appear to contribute independently to high p scores. Additionally, consistent with Kohlbergian theory, comprehension of Stage 5 moral reasoning is more challenging than comprehension of Stage 3 or 4 reasoning. Consequently, while p scores are somewhat cognitive developmental in nature, they also are independently predicted by political orientation. (shrink)

The spectacular development of medical knowledge over the last two centuries has brought intrusive advances in the capabilities of medical technology. These advances have been remarkable over the last century, but especially over the last few decades, culminating in such high technology interventions as heart transplants and renal dialysis. These increases in medical powers have attracted societal interest in acquiring more such knowledge. They have also spawned concerns regarding the use of human subjects in research and regarding the byproducts of (...) basic research as in the recent recombinant DNA debate. As a consequence of the development of new biomedical knowledge, physicians and biomedical scientists have been placed in positions of new power and responsibility. The emergence of this group of powerful and knowledgeable experts has occasioned debates regarding the accountability of physicians and biomedical scientists. But beyond that, the very investment of resources in the acquisition of new knowledge has been questioned. Societies must decide whether finite resources would not be better invested at this juncture, or in general, in the alleviation of the problems of hunger or in raising general health standards through interventions which are less dependent on the intensive use of high technology. To put issues in this fashion touches on philosophical notions concerning the claims of distributive justice and the ownership of biomedical knowledge. (shrink)

Because anticipated and retrospective regret play important roles in practical deliberation and motivation, better understanding them can illuminate the contours of human agency. However, the possibility of self-ignorance and the fact that we change over time can make regret—especially anticipatory regret—not only a poor predictor of where the agent will be in the future but also an unreliable indicator of where the agent stands. Granting these, this paper examines the way in which prospective and, particularly, retrospective regret can nevertheless yield (...) important insight into the sorts of creatures we are, both generally and individually. The experience of retrospective regret can show a person she values something in a way she did not know or that she is (or was) a different person than she had thought, insights which can factor into forward-looking, or prospective, deliberation. Such instances of revelatory regret reveal something to the agent about herself as agent. I examine two cases of agential self-ignorance. In the first, the experience of regret reveals what the agent values, not only to others but even to the agent himself. In the second, the agent anticipates experiencing regret for an action but does not experience the regret, suggesting that the agent did not value the rejected alternative in the way she thought. Anticipatory regret is forward-looking and can play an important role in practical deliberation. But insofar as anticipatory regret flows from one’s imperfect judgment and prospection about oneself, retrospective regret can be an important corrective in helping the agent understand her own standpoint. (shrink)

In this paper I want to do the following things. First I want to show that in the part of the Theaetetus where the relationship between knowledge and perception is examined, the concept of knowledge that is in question is very clearly characterized. We are left in no doubt as to what is to count as knowing. Secondly I want to unravel in some detail the case that Socrates puts on Protagoras’ behalf where he draws on what Protagoras actually wrote (...) (151 E-152C); as opposed to what he may have taught secretly to his pupils (152C-160D). Thirdly I wish to argue that if we let the dialogue speak for itself, it is manifest that this case put up on Protagoras’ behalf at 151 E-152C is not overthrown; it is not even shaken. (shrink)

From climate change to fossil fuel dependency, from the uneven effects of natural disasters to the loss of biodiversity: complex socio-environmental problems indicate the urgency for cross-disciplinary research into the ways in which the social, the natural and the technological are ever more entangled. This ground breaking text moves between environmental sociology and environmental geography, political and social ecology and critical design studies to provide a definitive mapping of the state of environmental social theory in the age of the anthropocene. (...) Environments, Natures and Social Theory provokes dialogue and confrontation between critical political economists, actor network theorists, neo-Malthusians and environmental justice advocates. It maps out the new environmental politics of hybridity moving from hybrid neo-liberals to end times ecologists, from post environmentalists to cyborg eco-socialists. White, Rudy and Gareau insist on the necessity of a critical but optimistic hybrid politics, arguing that a more just, egalitarian, democratic and sustainable anthropocene is within our grasp. This will only be brought into being, however, by reclaiming, celebrating and channeling the reconstructive potential of entangled hybrid humans as inventive hominids, creative gardeners, critical publics and political agents. Written in an accessible style, Environments, Natures and Social Theory is an essential resource for undergraduate and postgraduate students across the social sciences. (shrink)

In this paper I want to do the following things. First I want to show that in the part of the Theaetetus where the relationship between knowledge and perception is examined, the concept of knowledge that is in question is very clearly characterized. We are left in no doubt as to what is to count as knowing. Secondly I want to unravel in some detail the case that Socrates puts on Protagoras’ behalf where he draws on what Protagoras actually wrote (...) ; as opposed to what he may have taught secretly to his pupils. Thirdly I wish to argue that if we let the dialogue speak for itself, it is manifest that this case put up on Protagoras’ behalf at 151 E-152C is not overthrown; it is not even shaken.In that part of the dialogue where the question is under examination whether or not knowledge and perception are the same, Socrates uses an idealized concept of knowledge. That is, he restricts the use of the word by setting down what he will consider to be the essential characteristics of knowledge, the sufficient and necessary conditions of its being instantiated. An excellent piece of philosophical procedure. (shrink)

Drawing on contemporary agency theory and the phenomenological-existential tradition, this paper uses Mr. Stevens, the narrator-butler of Kazuo Ishiguro’s The Remains of the Day, to examine the interplay and potential tensions between different aspects (and thus different standards) of human agency. Highlighting the problem of mission creep described by John Martin Fischer, in which a notion expands beyond the original purpose, I use Stevens’s thoughts on dignity to outline three different ways actions can (or can fail to) trace back to (...) agents—autonomy as self-control, authenticity as sincerity, and authenticity as ownership. I then propose that the way Stevens embraces and acts consistently within his subservient professional role (autonomy as self-control) weakens his ability to take responsibility for his life in the sense required by authenticity as ownership. Because the self-responsibility of authenticity requires normative flexibility (the ability to revise and reshape one’s commitments and values), when normatively inflexible agents act in self-controlled ways according to their roles or welfare standards, they may limit their ability to take responsibility for their lives. In addition to illuminating debates about whether robust human agency is compatible with subservience, the normative flexibility involved in authenticity has implications for human agency more broadly. (shrink)

This book is a philosophical commentary on Schopenhauer's "Fourfold Root of the Principle of Sufficient Reason," dealing with each of Schopenhauer's principal ...

Health care is provided in many contexts—not just hospitals, clinics, and community health settings. Different institutional settings may significantly influence the design and delivery of health care and the ethical obligations and practices of health care practitioners working within them. This is particularly true in institutions that are established to constrain freedom, ensure security and authority, and restrict movement and choice. We describe the results of a qualitative study of the experiences of doctors and nurses working within two women’s prisons (...) in the state of New South Wales (NSW), Australia. Their accounts make clear how the provision and ethics of health care may be compromised by the physical design of the prison, the institutional policies and practices restricting movement of prisoners and practitioners, the focus on maintaining control and security, and the very purpose of the prison and prison system itself. The results of this study make clear the impact that context has on professional practice and illustrate the importance of sociology and anthropology to bioethics and to the development of a more nuanced account of professional ethics. (shrink)

This article takes stock of the project of ecological democracy, a project that has been central to debates in Environmental Values since the late 1990s. Whilst we can identify quite distinct articulations of eco-democratic thinking emerging out of the fields of green political theory, postcolonial/feminist political ecology and science studies/radical geography, it is argued that these discussions have reached something of an impasse of late following the rise of climate scepticism, authoritarian populisms and technocratic eco-modernisms. Resurgent eco-authoritarian impulses and the (...) hankering for a 'green leviathan', a climate Lenin or a 'dictatorship of the sustainment' to resolve our climate crisis make it more important than ever to affirm the need for just, rapid and democratic post-carbon transitions. The article goes on to outline how emerging discussions in radical design studies focused on redirective practice in conjunction with a revived eco-socialist focus on labour-focused political ecologies might open up different possibilities for a materialist re-grounding of ecodemocratic discussions. It is suggested that a political ecology of design embedded in public institutions, the workplace and civil society could possibleyreground a more substantive vision of ecological democracy but also allow us to think about the forms of creative labour that could drive the just transition. (shrink)

Towards the close of Book V of theRepublicPlato tells us that the true philosopher has knowledge and that the objects of knowledge are the Forms. By contrast, the ‘lovers of sights and sounds’, he tells us, have no more than belief, the objects of which are physical particulars. He then goes on to present us with some very radical-sounding assertions about the nature of these physical particulars. They are bearers of opposite properties, he says, in so thorough-going a manner that (...) we cannot say of them that they are nor that they are not: they lie somewhere between being and utter non-being.This passage of theRepublic still awaits an agreed interpretation and I want to suggest as a reason for this that it is usually interpreted in isolation. I will argue that it becomes easier to understand when seen against the background of Plato's developing thought. To be more precise, it makes sense when taken as a rejection by Plato of one of his earlier beliefs: namely, a doctrine of essentialism to be found in thePhaedo.The greater part of this paper then will be an attempt to show thatRepublicV is a rejection of thePhaedo'sdoctrine of essences. Its concluding part will try to explain why that doctrine was rejected. (shrink)

Youths with disruptive behavior disorders and psychopathic traits showed reduced amygdala responses to fearful expressions under low attentional load but no indications of increased recruitment of regions implicated in top- down attentional control. These findings suggest that the emotional deficit observed in youths with disruptive behavior disorders and psychopathic traits is primary and not secondary to increased top- down attention to nonemotional stimulus features.

The discovery of the first intracellular substrate for insulin, IRS‐1, redirected the field of diabetes research and has led to many important advances in our understanding of insulin action. Detailed analysis of IRS‐1 demonstrates structure/function relationships for this modular docking molecule, including mechanisms of substrate recognition and signal propagation. Recent work has also identified other structurally similar molecules, including IRS‐2, the Drosophila protein, DOS, and the Grb2‐binding protein, Gab1, suggesting that this intracellular signalling strategy is conserved evolutionarily and is utilized (...) by an expanding number of receptor systems. In fact, IRS‐1 itself has been shown to be important in other growth factor and cytokine signalling systems, including growth hormone and several interleukins. Analysis of mice lacking IRS‐1 confirms an important physiological role for this protein in glucose metabolism and general cell growth in the intact animal. Disregulation of the signalling pathways integrated by the IRS proteins may contribute to the pathophysiology of non‐insulin‐dependent diabetes mellitus or other diseases. (shrink)

The current study examined whether Callous-Unemotional (CU) traits, a core component of psychopathy, modulate neural responses of participants engaged in a social exchange game. In this task, participants were offered an allocation of money and then given the chance to punish the offerer. Twenty youth participated and responses to both offers and the participant’s punishment (or not) of these offers were examined. Increasingly unfair offers were associated with increased dorsal anterior cingulate cortex (dACC) activity but this responsiveness was not modulated (...) by CU traits. Increasing punishment of unfair offers was associated with increased dACC and anterior insula activity and this activity was modulated by CU traits. Higher CU trait participants showed a weaker association between activity and punishment level. These data suggest that CU traits are associated with appropriate expectations of other individual’s normative behavior but weaker representations of such information when guiding behavior of the self. (shrink)

Hubert Dreyfus’s work in the phenomenology of agency is distinctive for the privileged and central position he gives to our ability to navigate the everyday world. Drawing on the existential-phenomenological tradition—particularly the work of Heidegger and Merleau-Ponty—Dreyfus characterizes skillful embodied engagement with the world (skillful coping) as the paradigmatic instance of human intelligence and agency. He uses the notion of skillful coping to push against the emphasis on deliberation he finds in the traditional view of human agency. One of Dreyfus’s (...) central claims is that the complex understanding involved in skillful coping need not be highly reflective. -/- Dreyfus connects the ability to respond to the particular significances of a concrete situation with typically existential concerns, such as authenticity. The way Dreyfus connects skillful coping with authenticity exemplifies his syncretic approach in which he synthesizes and, arguably, extends the work of thinkers such as Heidegger and Merleau-Ponty. -/- The concluding section examines one worry about Dreyfus’s characterization of expertise within the skillful coping paradigm. Specifically, does Dreyfus’s rejection of the tradition’s emphasis on deliberation lead him to excessively minimize the role of deliberation as one develops and expands expertise? My suggestion is that there is space for such deliberate learning and skill development for experts within the framework Dreyfus proposes. To flesh out the place of deliberate learning, I draw on both Dreyfus and Merleau-Ponty to suggest how intentionally (and deliberately) trying to live in a certain way is not at odds with but is ultimately crucial for the expertise of absorbed, fluid, and skillful coping in a practical world. (shrink)

In Aspiration, Agnes Callard examines the phenomenon of aspiration, the process by which one acquires values and becomes a certain kind of person. Aspiring to become a certain type of person involves more than wanting to act in certain ways. We want to come to see the world in a certain way and to develop the dispositions, attributes, and skills that allow us to seamlessly and effectively respond to situations. The skilled athlete or musician, for example, has developed the muscle (...) memory and the perceptual equivalent to naturally see what a situation requires and to respond well, whether playing a Rachmaninoff concerto or returning a tennis volley. -/- I use Merleau-Ponty’s Phenomenology of Perception to flesh out the process of becoming, through which aspired-to values, skills, and characteristics become part of one’s embodied being-in-the-world. Although some rightly focus on Merleau-Ponty’s efforts to avoid over-intellectualizing skillful action, without appreciating his distinction between habitual actions and human (or personal) acts, we overlook an important aspect of robust human agency—the way “a human act becomes dormant and is continued absent-mindedly as a reflex” (90). Merleau-Ponty’s account of habit and its relation to personal acts offers a rich and phenomenologically sensitive picture of aspiration. (shrink)

Zuko’s plight illuminates the process of aspiration, including common challenges to the aspirant. As Agnes Callard understands it, aspiration typically involves a “deep change in how one sees and feels and thinks.” And this deep change is often intertwined with a change in what contemporary philosopher Christine Korsgaard calls practical identity, a “description under which you value yourself, . . . under which you find your life to be worth living and your actions to be worth undertaking.” But as Zuko (...) shows, practical identities are complex, sometimes unwieldy, and changes in explicit self-conceptions can take work, time, and perhaps some luck to bring about the deep change one aspires to. Even after he explicitly disavows his past actions, Zuko finds himself reverting to past behaviors, doing things that (on some level) he wishes he would not. These actions frustrate him— “Why am I so bad at being good?”— but they are not mere lapses in judgment. They come naturally and express an identity that Zuko had long embraced and cultivated but is now trying to leave behind. The arc of Zuko’s transformation illustrates the interplay between two dimensions of practical identity. On the one hand, as Korsgaard’s account emphasizes, our explicit self-conceptions and values matter. They guide our actions and shape how we see the world. But Zuko’s struggles suggest that such self-conceptions and aspirations are only part of the story. According to Martin Heidegger’s notion of being-in-the-world, our practical identity depends more on our existential engagement with the world than on our explicit self-conceptions. And these different dimensions of practical identity do not always align. As William Blattner writes, “Some of the most challenging conflicts in our lives arise when who we are existentially engaged in being stands in tension with who we think of ourselves as being.” Zuko is frustrated because, despite consciously trying to change, his being-in-the-world conflicts with his Korsgaardian practical identity. His world is still shaped (residually) by an identity he wants to shed. The way Zuko’s world and actions continue to be shaped by an identity he is trying to leave behind highlights a key difficulty of transformation. Zuko’s desire to prove his worth to his father and his rage have so thoroughly permeated his being-in-the-world that they are second nature. They shape his orientation toward the world and fuel his firebending. For better and worse, his spontaneous actions do not always fall in step with his conscious commitments. The same skills and dispositions Zuko previously cultivated as central to his identity now lead to unwanted actions and keep him from aspired-to actions. To become good in the way he wants, Zuko must not only cultivate the dispositions that will allow his aspired-to identity to become part and parcel of his being-in-the-world, but he must clear out or modify the residual influence of his past identity and related dispositions and values. -/- . (shrink)

In this paper there are two claims that I wish to defend. One is that in Socrates’ much discussed “causal” theory concrete particulars are more central than Forms. The other is that these concrete particulars are held by Plato to be not simply bundles of characteristics, not mere meeting-points of Forms, but independent individuals, existing in their own right.It will not, I believe, be questioned that from one point of view the prime concern of the Phaedo is with concrete particulars; (...) not with Forms, characteristics, or anything else. For, the overriding aim of the dialogue is, surely, to persuade us each to care for his own soul; it is for this reason that arguments are put forward to show that souls are indestructible. But there is no doubt that these souls are particulars. (shrink)

In The Sickness unto Death, Kierkegaard describes selfhood as an achievement, specifically claiming that the self’s task ‘is to become itself’ (SUD, 29/SKS 11, 143). But how can one can become who or what one already is, and what sort of achievement is it? This chapter draws on the work of Christine Korsgaard, another philosopher who sees selfhood as an achievement, using her notion of practical identity to explore Kierkegaard’s accounts of the structure of the self and of selfhood as (...) achievement. Kierkegaard’s treatment of selfhood—as aspirational and, if undertaken well, appropriately grounded in one’s facticity (i.e. the concrete facts of one’s situation)—suggests how consciously endorsed identities can guide (or fail to guide) our agency. Having a practical identity involves striving to inhabit adopted roles by aligning our actions with relevant normative demands, but also sometimes embracing and consciously adopting identities already tacitly guiding our engagement with the world. This framework also suggests several ways we can be alienated from desires, actions, or, more generally, our selves. Putting Kierkegaard in conversation with contemporary agency theory, this chapter has two guiding lines of inquiry. First, what does it mean to achieve selfhood and how can the notion of practical identity illuminate or be illuminated by this question? Second, how can this analysis clarify the experience of not being oneself, whether resulting from self-deception, self-ignorance, or the potentially frustrating gap between who one is and who one wants to be? (shrink)

Influential interpretations of Heidegger’s Origin of the Work of Art focus on the view that great art is massive and communal—typically structures like temples and cathedrals. This approach, however, faces two interpretive problems. First, what are we to do with artworks in the essay that clearly are not monumental or communal, such as van Gogh’s Shoes? Second, how should we understand our experience of works such as the Greek temple, which once were but are no longer central in this way? (...) Heidegger himself says that great art of the past becomes either a relic of the past or a mere object of aesthetic experience, but his description of his own experience with a Greek temple seems to contradict this. To understand Heidegger’s views on art—including his explicit claims about the limited vitality of great art of the past and his unintentional case for the continued power of great art of the past—it is crucial to distinguish, first, between Heidegger’s notions of world and worldhood, and, second, between two senses of what makes art great—world disclosure and world gathering. Doing so allows us to make better sense both of the essay as a whole and the potential continued vitality of great art of the past. (shrink)