The American Institute of Certified Public Accountants (AICPA) is responsible for the Code of Professional Conduct that governs the actions of CPAs. In 1988, the Code was revised by the AICPA, but a number of issues still remain unresolved or confounded by the new Code. These issues are examined in light of the profession''s stated commitment to the public good, a commitment that is discussed at length in the new Code.Specifically, this paper reviews the following issues: (1) client confidentiality and (...) whistleblowing, (2) limited liability, and (3) auditor independence. We argue that, in each of these areas, the AICPA promotes a position that is potentially harmful to the public good. (shrink)

The so-called Menschenpark-debate on genetic engineering—originating in 1999—turned out to be one of the most controversial and contentious debates in German philosophy. It is also regarded as the first manifestation of the struggle between Sloterdijk and Habermas. While Sloterdijk’s ideas had a significant impact on Habermas’s theory, Sloterdijk’s philosophy has been consistently ignored and dismissed until today due to two reasons. First, he was accused of advocating for fascist ideology. Second, philosophers from the same academic circles claimed that his method (...) does not meet academic standards. The debate therefore signifies a larger problem that concerns the methodological difference between analytic-Continental philosophies that work on a formal level and Continental philosophies that work with a tropological account experimenting with different non-formal philosophical expressions. I will carve out this distinction with respect to the Menschenpark-debate to argue that Sloterdijk is an integral part of our philosophical historical moment. (shrink)

The central thesis of this article posits that Dilthey’s theory of worldviews initially leans towards historical relativism but ultimately reverts to an unsuccessful ahistorical solution involving the classification of universal types of worldviews. To substantiate this thesis, I will elucidate how Dilthey’s position emerged amidst the intellectual conflicts of materialism, Neo-Kantianism, and its relationship to historicism. Focusing on Dilthey’s seminal work, ‘The Types of Worldview’ (1911), I will explore how, in response to the constraints of his era and a prevailing (...) fear of relativism, Dilthey ultimately adopts an ahistoricist approach, as exemplified in his brief exchange with Husserl. In conclusion, this article contends that Dilthey’s hermeneutics represents a partial foray into a genuinely historicist philosophy but falls short of fully justifying historical, objective knowledge. (shrink)

A review of the strategic management, policy, information management, and the marketing literature reveals that many large and medium sized companies now collect and use business intelligence. The number of firms engaging in these activities is increasing rapidly.While the whys and hows of this practice have been discussed in the academic and professional literature, the ethics of intelligence gathering have not been adequately discussed in a public forum. This paper is intended to generate discussion by advancing criteria which could be (...) used as the basis for judging actions of those involved in business intelligence and for creating reasonable policies in this sensitive area of practice. (shrink)