According to moral intuitionism, at least some moral seeming states are justification-conferring. The primary defense of this view currently comes from advocates of the standard account, who take the justification-conferring power of a moral seeming to be determined by its phenomenological credentials alone. However, the standard account is vulnerable to a problem. In brief, the standard account implies that moral knowledge is seriously undermined by those commonplace moral disagreements in which both agents have equally good phenomenological credentials supporting their disputed (...) moral beliefs. However, it is implausible to think that commonplace disagreement seriously undermines moral knowledge, and thus it is implausible to think that the standard account of moral intuitionism is true. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Reviewed by:The Light That Binds: A Study in Thomas Aquinas's Metaphysics of Natural Law by Stephen L. BrockBrian BesongThe Light That Binds: A Study in Thomas Aquinas's Metaphysics of Natural Law by Stephen L. Brock (Eugene, OR: Pickwick, 2020), xv + 277 pp.Fr. Stephen L. Brock is arguably one of the most important contemporary contributors to the Thomistic understanding of natural law. Hence, the publication of his updated and (...) revised doctoral dissertation on the topic [End Page 289] of the metaphysics of natural law in St. Thomas will be gladly received by Thomistic scholars and moral theorists alike. In The Light That Binds, Brock's central task is to explain the metaphysics of the promulgation of natural law in man. Put differently although extant literature on natural law may be useful for action analysis—why lying is always wrong, say—less attention has been paid to the way in which natural law has been promulgated by God and is present in the human intellect. What literature is available, either as an explanation of St. Thomas or as criticism of the same, has failed to do Aquinas justice, so Brock argues.The book comprises seven chapters and an introduction. In the first chapter, Brock's central goal is to survey the ways in which (especially more recent) commentators of Aquinas have distorted the sense in which natural law constitutes genuine law, as well as the relationship between natural law and God. For, there is a line of thought on natural law, particularly prominent in the "new natural law" tradition, according to which the principles at the heart of the theory do not fully satisfy the four criteria of legitimate law given by Aquinas. Rival views have natural law constituting a real law, but in virtue of an epistemically explicit reliance on God as lawgiver, among other distortions. Figureheads surveyed in the chapter include Dom Odon Lottin, Ernest Fortin, and Francisco Suárez, among others.In the second chapter, Brock outlines and defends his positive view regarding the legal status of the natural law by way of continued discussion of Lottin, particularly Lottin's contention that St. Thomas was heavily influenced by a mid-thirteenth-century Franciscan tract, De legibus et praeceptis. Brock argues that St. Thomas conceives of natural law as having an even closer relationship to eternal law than is posited by the earlier Franciscan tract, and the rest of the chapter is largely focused on unpacking this close relationship. In sum, natural law is law because it involves a rational ordering by God of our intellect to the goods of our nature, a human participation in an eternal ordering of all things to their ends (i.e., the eternal law). We need not discover the source of the ordering—namely, God—in grasping the first principles of his ordering, as Brock explains here and elsewhere. But the strictly legal status of the principles requires that natural law comes from a legitimate authority, among other essential elements.Chapters 3 and 4 tackle the more human side of the metaphysics of natural law. More concretely, in these chapters, Brock explains the wheres and the whats of our possession of the natural law. For, not all ordering of objects to ends implies the sort of normativity we see in the natural law. Brute animals, among others, have natural inclinations too, and yet they are not governed through these instinctual drives by a natural law. Natural law [End Page 290] is present preeminently in the human intellect, Brock argues, and is not to be confused with the prerational drives that we share as part of our animal nature. God instills these rational drives—the light, as it were—into reason in such a way that an individual can grasp its force autonomously, as basic conceptional truths about what right and wrong consist in (72). Here it would have been nice for Brock to reflect briefly on how Aquinas's views on moral knowledge fit within his broader epistemological commitments, as the natural (conceptual) knowledge of right and wrong at first glance shares common ground with the Franciscan tradition on divine illumination as found in figures... (shrink)

One very common style of teaching philosophy involves remaining publicly neutral regarding the views being debated—a technique commonly styled ‘teaching the debate.’ This paper seeks to survey evidence from the literature in social psychology that suggests teaching the debate naturally lends itself to student skepticism toward the philosophical views presented. In contrast, research suggests that presenting one’s own views alongside teaching the debate in question—or ‘engaging the debate’—can effectively avoid eliciting skeptical attitudes among students without sacrificing desirable pedagogical outcomes. Thus, (...) there are good reasons to engage philosophical debates as an educator, not merely teach them. (shrink)

Does having an initially high level of justified confidence in a belief vindicate remaining steadfast in the face of disagreement? According to one prominent view in the literature, namely Jennifer Lackey's justificationist position, the answer is yes so long as one also has personal information that provides a symmetry-breaker. In this article, I raise a problem for the justificationist view. On the most straightforward reading of the justificationist position, personal information always provides a symmetry-breaker in a peer dispute over a (...) belief in which one has high justified confidence. However, this position is implausibly strong because it renders epistemically permissible a dogmatic attitude in a relevant set of peer disagreements. Alternatively, weaker readings of the view fail to provide a perspicuous account of when high justified confidence matters in a disagreement. (shrink)

Although one can find a robust philosophical tradition supporting asceticism in the West, from ancient Greece to at least early modernity, very little attention has been paid to what motivated this broad support. Instead, following criticism from figures such as Hume, Voltaire, Bentham, and Nietzsche, asceticism has been largely disregarded as either eccentric or uniquely religious. In this paper, I provide what I take to be the core moral argument that motivated many philosophical ascetics. In brief, acts of deliberate self-denial (...) are practice in an important part of acting ethically and are thus practically rational as a means to acquiring virtue. And if this argument has been a core motivation for asceticism in the West then arguably philosophical ascetics have been on to something, especially given contemporary empirical research on self-control. (shrink)

Following the Second Vatican Council, the predominant trend in Catholic moral theology has been decidedly antagonistic toward the tradition that dominated moral theology before the Council, namely the use and formulation of ecclesiastically-approved “manuals” or “handbooks” of moral theology, the contents of which chiefly involved general precepts of morally good and bad behavior as well as the extension of those precepts to particular cases. In this paper, I will oppose the dominant anti-manual trend. More particularly, I will first sketch what (...) I take to be the central aspects of the manual tradition. Second, I will provide several arguments in favor of this tradition. Last, I will raise and respond to objections to this tradition that feature prominently in the works of Pinckaers and Cessario. (shrink)

Philosophers explain the reasons that persuaded them to become Catholic.

Empirical research indicates that feelings of disgust actually affect our moral beliefs and moral motivations. The question is, should they? Daniel Kelly argues that they should not. More particularly, he argues for what we may call the irrelevancy thesis and the anti-moralization thesis. According to the irrelevancy thesis, feelings of disgust should be given no weight when judging the moral character of an action (or norm, practice, outcome, or ideal). According to the anti-moralization thesis, feelings of disgust should not be (...) allowed a role in, or harnessed in the service of, moral motivation. In this paper, I will argue against both theses, staking out a moderate position according to which feelings of disgust can (but needn’t always) play a proper role in aid of moral belief formation and moral motivation. (shrink)

Moral intuitionism, which claims that some moral seemings are justification-conferring, has become an increasingly popular account in moral epistemology. Defenses of the position have largely focused on the standard account, according to which the justification-conferring power of a moral seeming is determined by its phenomenal credentials alone. Unfortunately, the standard account is a less plausible version of moral intuitionism because it does not take etiology seriously. In this paper, I provide an outline and defense of a non-standard account of moral (...) intuitionism that I dub the “Prudent Conscience View.” According to this view, phenomenal credentials only partially determine the justification-conferring power of a moral seeming, for a seeming’s justification-conferring power is also determined by its etiology. In brief, a moral seeming is justification-conferring to the degree that the conscience that gave rise to it is functioning properly, and a person's conscience functions properly to the degree that the person is prudent. (shrink)

It is natural for us to wonder what should I do, and why? And although a combination of common sense and upbringing aids us in answering our questions, it is also natural for us to seek answers that are grounded in something deeper and more enduring than our personal dispositions and those of our parents. We seek a genuinely good life and the practical wisdom necessary to arrive at happiness. In this Introduction to Ethics, Brian Besong presents a (...) comprehensive and contemporary introduction to the practical wisdom handed down to us by Aristotle, St. Thomas Aquinas, and many others--a position now commonly called "natural law." Written as a beginner's guide, the book systematically explores a range of moral issues including moral knowledge, happiness, right and wrong action, and virtues, to name a few. Introduction to Ethics explains in a lively way how natural law provides principled and persuasive answers to our most fundamental moral questions. (shrink)

Authors have a lot of leeway with regard to what they can make true in their story. In general, if the author says that p is true in the fiction we’re reading, we believe that p is true in that fiction. And if we’re playing along with the fictional game, we imagine that, along with everything else in the story, p is true. But there are exceptions to these general principles. Many authors, most notably Kendall Walton and Tamar Szabó Gendler, (...) have discussed apparent counterexamples when p is “morally deviant”. Many other statements that are conceptually impossible also seem to be counterexamples. In this paper I do four things. I survey the range of counterexamples, or at least putative counterexamples, to the principles. Then I look to explanations of the counterexamples. I argue, following Gendler, that the explanation cannot simply be that morally deviant claims are impossible. I argue that the distinctive attitudes we have towards moral propositions cannot explain the counterexamples, since some of the examples don’t involve moral concepts. And I put forward a proposed explanation that turns on the role of ‘higher-level concepts’, concepts that if they are satisfied are satisfied in virtue of more fundamental facts about the world, in fiction, and in imagination. (shrink)

Normative Externalism argues that it is not important that people live up to their own principles. What matters, in both ethics and epistemology, is that they live up to the correct principles: that they do the right thing, and that they believe rationally. This stance, that what matters are the correct principles, not one's own principles, has implications across ethics and epistemology. In ethics, it undermines the ideas that moral uncertainty should be treated just like factual uncertainty, that moral ignorance (...) frequently excuses moral wrongdoing, and that hypocrisy is a vice. In epistemology, it suggests we need new treatments of higher-order evidence, and of peer disagreement, and of circular reasoning, and the book suggests new approaches to each of these problems. Although the debates in ethics and in epistemology are often conducted separately, putting them in one place helps bring out their common themes. One common theme is that the view that one should live up to one's own principles looks less attractive when people have terrible principles, or when following their own principles would lead to riskier or more aggressive action than the correct principles. Another common theme is that asking people to live up to their principles leads to regresses. It can be hard to know what action or belief complies with one's principles. And now we can ask, in such a case should a person do what they think their principles require, or what their principles actually require? Both answers lead to problems, and the best way to avoid these problems is to simply say people should follow the correct principles. (shrink)

We provide a new interpretation of Zeno’s Paradox of Measure that begins by giving a substantive account, drawn from Aristotle’s text, of the fact that points lack magnitude. The main elements of this account are (1) the Axiom of Archimedes which states that there are no infinitesimal magnitudes, and (2) the principle that all assignments of magnitude, or lack thereof, must be grounded in the magnitude of line segments, the primary objects to which the notion of linear magnitude applies. Armed (...) with this account, we are ineluctably driven to introduce a highly constructive notion of (outer) measure based exclusively on the total magnitude of potentially infinite collections of line segments. The Paradox of Measure then consists in the proof that every finite or potentially infinite collection of points lacks magnitude with respect to this notion of measure. We observe that the Paradox of Measure, thus understood, troubled analysts into the 1880’s, despite their knowledge that the linear continuum is uncountable. The Paradox was ultimately resolved by Borel in his thesis of 1893, as a corollary to his celebrated result that every countable open cover of a closed line segment has a finite sub-cover, a result he later called the “First Fundamental Theorem of Measure Theory.” This achievement of Borel has not been sufficiently appreciated. We conclude with a metamathematical analysis of the resolution of the paradox made possible by recent results in reverse mathematics. (shrink)

In this essay, I want to argue that the existence of gender most times translated as gender binary, is a biological fact. What is at stake is a framework for transcending unequal gender binary to gender complementarity. Here, I propose to use Chimakonam’s Ezumezu logic as a mechanism for disclosing gender complementarity. The illogical, irrational and subjective perspectives on lopsided gender differences between men and women will be challenged in this essay. I will analyze the thrust of Ezumezu logic, its (...) major principles, structures, and pillars of thought. I will also demonstrate its global and contextual relevance. I will submit that Ezumezu logic can ground gender complementarity across global cultures. I argue that regardless of the physical differences between males and females, it is illogical to exploit such differences to promote gender stereotype. Keywords: Gender equality, Ezumezu Logic, Gender Complementarity, Jonathan Chimakonam. (shrink)

The paper is divided into two parts, each with subsections. In the first part, I shall discuss some matters that have been extensively examined by Kim, namely what the basic types of supervenience are and how they are pairwise logically related; in the course of this discussion, I shall distinguish a weak from a strong notion of global supervenience. In the second part, I shall examine supervenience in a context in which Kim has not: I shall attempt to solve a (...) puzzle that arises when we consider supervenience relations involving vague properties and/or predicates. This is, of course, not a special case of property/predicate super- venience, but the typical one: for virtually all properties/predicates are vague. The two parts of the paper stand independently of each other. Of the discussion in the first part, essentially all that is presupposed in the second is the notion of “world strong supervenience” defined in section 1 of part I. (shrink)

The paper identifies in the literature two categories of codes of ethics, inspirational and prescriptive, and introduces new classification categories of allodial and decretal. The first classification is based on the identity of the ethics decision‐maker – the authors or the addressees of codes. The second classification is based on whether operational definitions are applied by the codes. Such concrete definitions may be in the rules themselves, in related documents or be known from shared knowledge. The second classification has importance (...) if national associations of accountants use codes as a means for assurance of specific outcomes of defined ethical behaviours. For the study, a survey of 57 codes of ethics issued by national associations of professional accountants was undertaken to determine the basic features of codes and to analyse their content. The areas of ethical concern in national associations were identified and compared to the IFAC model code for professional accountants. The paper reports that national organisations of accountants have promulgated decretal codes in 96% of cases examined. As these codes contain operational definitions, their outcomes can be scientifically measured and sanctions for breaches fairly and reasonably imposed. (shrink)

Scientific Essentialism defends the view that the fundamental laws of nature depend on the essential properties of the things on which they are said to operate, and are therefore not independent of them. These laws are not imposed upon the world by God, the forces of nature or anything else, but rather are immanent in the world. Ellis argues that ours is a dynamic world consisting of more or less transient objects which are constantly interacting with each other, and whose (...) identities depend on their roles in these processes. Natural objects must behave as they do, because to do otherwise would be contrary to their natures. The laws of nature are, therefore, metaphysically necessary, and consequently, there are necessary connections between events. Brian Ellis calls for the rejection of the theory of Humean Supervenience and an implementation of a new kind of realism in philosophical analysis. (shrink)

The paper identifies in the literature two categories of codes of ethics, inspirational and prescriptive, and introduces new classification categories of allodial and decretal. The first classification is based on the identity of the ethics decision‐maker – the authors or the addressees of codes. The second classification is based on whether operational definitions are applied by the codes. Such concrete definitions may be in the rules themselves, in related documents or be known from shared knowledge. The second classification has importance (...) if national associations of accountants use codes as a means for assurance of specific outcomes of defined ethical behaviours. For the study, a survey of 57 codes of ethics issued by national associations of professional accountants was undertaken to determine the basic features of codes and to analyse their content. The areas of ethical concern in national associations were identified and compared to the IFAC model code for professional accountants. The paper reports that national organisations of accountants have promulgated decretal codes in 96% of cases examined. As these codes contain operational definitions, their outcomes can be scientifically measured and sanctions for breaches fairly and reasonably imposed. (shrink)

The relation between the Greek and Judeo-Christian traditions is "the great problem" of Western philosophy, according to Emmanuel Levinas. In this book Brian Schroeder, Silvia Benso, and an international group of philosophers address the relationship between Levinas and the world of ancient thought. In addition to philosophy, themes touching on religion, mythology, metaphysics, ontology, epistemology, ethics, and politics are also explored. The volume as a whole provides a unified and extended discussion of how an engagement between Levinas and thinkers (...) from the ancient tradition works to enrich understandings of both. This book opens new pathways in ancient and modern philosophical studies as it illuminates new interpretations of Levinas' ethics and his social and political philosophy. (shrink)

At the start of the twenty-first century, warnings have been raised in some quarters about how - by intent or by mishap - advances in biotechnology and related ...

"Brian Orend's The Morality of War promises to become the single most comprehensive and important book on just war for this generation. It moves far beyond the review of the standard just war categories to deal comprehensively with the new challenges of the conflict with terrorism. It thoughtfully reviews every major military conflict of the past few decades, mining them for implications of the evolving tradition of just war thinking. It concludes with a critical engagement with the major alternatives (...) to just war thinking: pacifism and 'realism.' It is, in short, the most comprehensive and thoughtful assessment of all aspects of just war since Michael Walzer's classic Just and Unjust Wars." - Martin L. Cook, United States Air Force Academy. (shrink)

What does an Alaskan look like? When asked to visualize someone from Alaska, the image most people conjure up is one of a face lost in a parka, surrounded by snow. Missing from this image is the vibrant diversity of those who call themselves Alaskans, as well as the true essence of the place. Brian Adams, a rising star in photography, aims to change all this with his captivating new collection, I Am Alaskan. In this full-color tribute, Adams entices (...) us to reconsider our ideas of this unique and compelling land and its equally individual residents. He captures subjects on urban streets and in rural villages, revealing what daily life in Alaska is really like. The portraits focus on moments both ordinary and extraordinary, serious and playful, while capturing Alaskans at their most natural. Subjects range from Alaska Native villagers to rarely seen portraits of famous Alaskans, including Sarah Palin, Vic Fischer, and Lance Mackey. Through photographs, Adams also explores his own half-Iñupiat, half-American Alaska identity in the process, revealing how he came to define himself and the state in which he lives. Frame by frame, Adams powerfully and honestly shows what it means to be an Alaskan. (shrink)

Abstract Kant claims that the basis of a judgment of taste is a merely subjective representation and that the only merely subjective representations are feelings of pleasure or displeasure. Commentators disagree over how to interpret this claim. Some take it to mean that judgments about the beauty of an object depend only on the state of the judging subject. Others argue instead that, for Kant, the pleasure we take in a beautiful object is best understood as a response to its (...) qualities, and that, accordingly, feelings of pleasure or displeasure are no different from other representations, such as colors or smells. While I agree that the judgment of taste is best understood as asserting a claim about an object's qualities, I argue that the distinction Kant makes between feelings of pleasure or displeasure and other representations should not be ignored. I show that one's liking or disliking for an object is merely subjective in the sense that its significance depends on what one has made of oneself through one's aesthetic education. The judgment of taste, then, is merely subjective because one must first become the kind of person whose feelings have the right significance at the right time before one can determine whether an object's qualities make it beautiful. (shrink)

When making substituted judgments for incapacitated patients, surrogates often struggle to guess what the patient would want if they had capacity. Surrogates may also agonize over having the (sole) responsibility of making such a determination. To address such concerns, a Patient Preference Predictor (PPP) has been proposed that would use an algorithm to infer the treatment preferences of individual patients from population-level data about the known preferences of people with similar demographic characteristics. However, critics have suggested that even if such (...) a PPP were more accurate, on average, than human surrogates in identifying patient preferences, the proposed algorithm would nevertheless fail to respect the patient’s (former) autonomy since it draws on the ‘wrong’ kind of data: namely, data that are not specific to the individual patient and which therefore may not reflect their actual values, or their reasons for having the preferences they do. Taking such criticisms on board, we here propose a new approach: the Personalized Patient Preference Predictor (P4). The P4 is based on recent advances in machine learning, which allow technologies including large language models to be more cheaply and efficiently ‘fine-tuned’ on person-specific data. The P4, unlike the PPP, would be able to infer an individual patient’s preferences from material (e.g., prior treatment decisions) that is in fact specific to them. Thus, we argue, in addition to being potentially more accurate at the individual level than the previously proposed PPP, the predictions of a P4 would also more directly reflect each patient’s own reasons and values. In this article, we review recent discoveries in artificial intelligence research that suggest a P4 is technically feasible, and argue that, if it is developed and appropriately deployed, it should assuage some of the main autonomy-based concerns of critics of the original PPP. We then consider various objections to our proposal and offer some tentative replies. (shrink)

How do scientific conjectures become laws? Why does proof mean different things in different sciences? Do numbers exist, or were they invented? Why do some laws turn out to be wrong? In this wide-ranging book, Brian Davies discusses the basis for scientists' claims to knowledge about the world. He looks at science historically, emphasizing not only the achievements of scientists from Galileo onwards, but also their mistakes. He rejects the claim that all scientific knowledge is provisional, by citing examples (...) from chemistry, biology and geology. A major feature of the book is its defence of the view that mathematics was invented rather than discovered. While experience has shown that disentangling knowledge from opinion and aspiration is a hard task, this book provides a clear guide to the difficulties.Full of illuminating examples and quotations, and with a scope ranging from psychology and evolution to quantum theory and mathematics, this book brings alive issues at the heart of all science. (shrink)

The problem of evil -- Aquinas, philosophy, and theology -- What there is -- Goodness and badness -- God the creator -- God's perfection and goodness -- The creator and evil -- Providence and grace -- The trinity and Christ -- Aquinas on god and evil.

We use a public-good experiment to analyze behavior in a decentralized asymmetric punishment institution. The institution is asymmetric in the sense that players differ in the effectiveness of their punishment. At the aggregate level, we observe remarkable similarities between outcomes in asymmetric and symmetric punishment institutions. Controlling for the average punishment effectiveness of the institutions, we find that asymmetric punishment institutions are as effective in fostering cooperation and as efficient as symmetric institutions. At the individual level, we find that players (...) with higher punishment effectiveness contribute similar amounts to the public account, but have higher earnings and punish more than their weak counterparts. (shrink)

Among politicians and policy-makers it is almost universally assumed that more transparency in government is better. Until now, philosophers have almost completely ignored the topic of transparency, and when it is discussed there seems to be an assumption that increased transparency is a good thing, which results in no serious attempt to justify it. In this book Brian Kogelmann shows that the standard narrative is false and that many arguments in defence of transparency are weak. He offers a comprehensive (...) philosophical analysis of transparency in government, examining both abstract normative defences of transparency, and transparency's role in the theory of institutional design. His book shows that even when the arguments in favour of transparency are compelling, the costs associated with it are just as forceful as the original arguments themselves, and that strong arguments can be made in defence of more opaque institutions. (shrink)

This article argues that, in public and policy contexts, the ways in which many scientists talk about uncertainty in simulations of future climate change not only facilitates communications and cooperation between scientific and policy communities but also affects the perceived authority of science. Uncertainty tends to challenge the authority of chmate science, especially if it is used for policy making, but the relationship between authority and uncertainty is not simply an inverse one. In policy contexts, many scientists are compelled to (...) talk about uncertainty but do not wish to imply that uncertainty is a serious challenge to the authority of scientific knowledge or to its substantial use in policy making. "Boundary-ordering devices, " the contextual discursive attempts to reconcile uncertainty and authority in science, depend critically for their success on their "dual" interpretation: at a general level across a boundary and differently on either side of it. The authors empirically identify a range of such boundary-ordering devices in the climate field. (shrink)

Trading on non-public material information is fertile ground for a discussion of ethical behavior. The long-running legal tug-of-war over what constitutes illegal insider trading delivers challenges to regulatory authorities charged with detecting and enforcing the law, and is likely one of the reasons that prosecution of insider trading events remains rather uncommon. One can observe both increased volume in the equity and option markets and run-ups in the stock price prior to the announcement of the acquisitions; however, the detection of (...) illegal or unethical insider trading can be difficult. Given the legal uncertainty around insider trading and the circumstantial evidence from the trading activity, it is almost impossible to identify unethical insider trades unless there is a whistleblower or trades are large in size and impeccable in timing. Using call option trading around two merger announcements with similar firms that resulted in different ultimate treatment from the SEC, we illustrate the struggle regulators and prosecutors have with identifying and enforcing unethical insider trades. (shrink)

How do scientific conjectures become laws? Why does proof mean different things in different sciences? Do numbers exist, or were they invented? Why do some laws turn out to be wrong? Experience shows that disentangling scientific knowledge from opinion is harder than one might expect. Full of illuminating examples and quotations, and with a scope ranging from psychology and evolution to quantum theory and mathematics, this book brings alive issues at the heart of all science.

This paper analyses the ethical cultures of the international accounting profession by using the concept of ‘mainstreaming’ to describe the commitment of an organisation to the ethical function in its operations. The objective of the research on which the paper is based was to rate the efforts of 62 respondent national associations of professional accountants worldwide to incorporate the ethics function into the core operations of their organisations. Sixteen environmental factors were used in the analysis. They were set up as (...) a group of criteria to assess the ethics procedures and systems of the accounting associations, and were divided into two categories. The first group was code based and contained items on code of ethics development and functions which would indicate whether ethically‐friendly management attitudes and systems were in place as a central focus of operations. Some of these elements were capable of fostering a ‘proprietary interest’ attitude on the part of members towards their codes of ethics, which in turn encourages code compliance. With the second group, other key operational aspects were examined to provide a balanced set of criteria. Interrelated elements among factors important to an ethical environment are included in the findings. The study concludes that on average the international accounting profession has attitudinal and systemic approaches that are ‘mainstream’. In general addressees were involved in code authorship and the public had adequate access to codes. However, increased use could be made of ethics professionals in the development of codes, of professional development courses to further the ethics skills of members, and of communication channels to foster a unifying approach to ethics. The study provides criteria for individual associations to assess their mainstreaming status against the international findings. (shrink)

This paper reports findings from a study into national associations of accountants from the perspective of the model code of the International Federation of Accountants (IFAC), Code of Ethics for Professional Accountants. Using data collected from a survey document, the paper analyses the extent of the model code’s influence in an international process of harmonisation of ethical rules for accountants. Obstacles to the adoption of the model code are examined, as is the impact that government supervision of codes has had (...) on harmonisation efforts. Particular attention is paid to the relationship between professional independence and close family relationships and culture. Findings are also presented on other issues of code content, and the most appropriate body for interpreting national codes is identified. These items were included as matters of then current concern to the Ethics Committee of IFAC. (shrink)