The purpose of this study is to expand our understanding of the factors that influence ethical behavioral intentions of public accountants. Recent scandals have dominated the news and have caused legislators, regulators and the public to question the role of the accounting profession. Legislative changes have brought about major structural changes in the profession and continued scrutiny will surely lead to further changes. Thus, developing an understanding of the personal and contextual factors that influence ethical decisions is critical. An extension (...) of the theory of planned behavior [Ajzen, I.: 1985, Action Control-From Cognition to Behavior ], the model used in this study examined the influence of personal, social and organizational factors on ethical intentions. Specifically, the individual level model tested direct eects of attitudes, subjective norms, perceived behavioral control, moral sensitivity and ethical climate. Professionals from five accounting firms completed a survey that measured responses to ethical dilemmas related to the public accounting domain. To minimize the potential impact of common method bias, the survey instrument was administered in two phases. Hypotheses were evaluated using a structural modeling technique, partial least squares. Results show strong support for a direct relationship between attitudes and ethical intentions. The proposed direct eect of subjective norms was not supported. However, a significant relationship between subjective norms and attitudes was found. Professionals' attitudes towards ethical issues clearly influence intentions. Moreover, this study illustrates the potential influence of social factors in attitude formation. Future research should explore the factors in the public accounting domain that most strongly influence attitude formation. This study suggests that the theory of reasoned action oers a useful framework for exploring these issues. (shrink)

This book examines the role of the female and the feminine in Plato's philosophy, and suggests that Plato's views on women are central to his political philosophy. Morag Buchan explores Plato's writings to argue his notions of the inferior female and the superior male. While Plato appears to allow women equal opportunity and participation of political life in the Ideal State in The Republic , his motivation rests on masculine ideals. Women in Plato's Political Theory examines issues including women's (...) relationship to men, to reproduction, to rational thought and politics in Plato's work, and addresses more generally the problem of sexual identity in philosophy. This book is an important contribution toward a wider interpretation of Platonic philosophy. (shrink)

Though the revised edition of A Theory of Justice, published in 1999, is the definitive statement of Rawls's view, so much of the extensive literature on Rawls's theory refers to the first edition.

Reissued here in its corrected second edition of 1864, this essay by John Stuart Mill argues for a utilitarian theory of morality. Originally printed as a series of three articles in Fraser's Magazine in 1861, the work sought to refine the 'greatest happiness' principle that had been championed by Jeremy Bentham, defending it from common criticisms, and offering a justification of its validity. Following Bentham, Mill holds that actions can be judged as right or wrong depending on whether they (...) promote happiness or 'the reverse of happiness'. Although attracted by Bentham's consequentialist framework based on empirical evidence rather than intuition, Mill separates happiness into 'higher' and 'lower' pleasures, arguing for a weighted system of measurement when making and judging decisions. Dissected and debated since its first appearance, the essay is Mill's key discussion on the topic and remains a fundamental text in the study of ethics. (shrink)

The purpose of this study is to expand our understanding of the factors that influence ethical behavioral intentions of public accountants. Recent scandals have dominated the news and have caused legislators, regulators and the public to question the role of the accounting profession. Legislative changes have brought about major structural changes in the profession and continued scrutiny will surely lead to further changes. Thus, developing an understanding of the personal and contextual factors that influence ethical decisions is critical. An extension (...) of the theory of planned behavior [Ajzen, I.: 1985, Action Control-From Cognition to Behavior (Springer, Heidelberg)], the model used in this study examined the influence of personal, social and organizational factors on ethical intentions. Specifically, the individual level model tested direct effects of attitudes, subjective norms, perceived behavioral control, moral sensitivity and ethical climate. Professionals from five accounting firms completed a survey that measured responses to ethical dilemmas related to the public accounting domain. To minimize the potential impact of common method bias, the survey instrument was administered in two phases. Hypotheses were evaluated using a structural modeling technique, partial least squares. Results show strong support for a direct relationship between attitudes and ethical intentions. The proposed direct effect of subjective norms was not supported. However, a significant relationship between subjective norms and attitudes was found. Professionals’ attitudes towards ethical issues clearly influence intentions. Moreover, this study illustrates the potential influence of social factors in attitude formation. Future research should explore the factors in the public accounting domain that most strongly influence attitude formation. This study suggests that the theory of reasoned action offers a useful framework for exploring these issues. (shrink)

J.L. Mackie insists that ordinary evaluative thought presents itself as a matter of sensitivity to aspects of the world. And this phenomenological thesis seems correct. When one or another variety of philosophical non-cognitivism claims to capture the truth about what the experience of value is like, or (in a familiar surrogate for phenomenology) about what we mean by our evaluative language, the claim is never based on careful attention to the lived character of evaluative thought or discourse. The idea is, (...) rather, that the very concept of the cognitive or factual rules out the possibility of an undiluted representation of how things are, enjoying, nevertheless, the internal relation to 'attitudes' or the will that would be needed to count as evaluative. On this view the phenomenology of value would involve a mere incoherence, if it were as Mackie says--a possibility that then tends (naturally enough) not to be so much as entertained. But, as Mackie sees, there is no satisfactory justification for supposing that the factual is, by definition, attitudinatively and motivationally neutral. This clears away the only obstacle to accepting his phenomenological claim; and the upshot is that non-cognitivism must offer to correct the phenomenology of value, rather than give an account of it. -/- In Machie's view the correction is called for. In this paper I want to suggest that he attributes an unmerited plausibility to this thesis, by giving a false picture of what one is committed to if one resists it. (shrink)

In his preface Mr Wilson writes 'I feel that a great many adults … would do better to spend less time in simply accepting the concepts of others uncritically, and more time in learning how to analyse concepts in general'. Mr Wilson starts by describing the techniques of conceptual analysis. He then gives examples of them in action by composing answers to specific questions and by criticism of quoted passages of argument. Chapter 3 sums up the importance of this kind (...) of mental activity. Chapter 4 presents selections for the reader to analyse, followed by questions of university entrance/scholarship type. This is a book to be worked through, in a sense a text-book. (shrink)

In this philosophically sophisticated and historically significant work, John H. Zammito reconstructs Kant's composition of The Critique of Judgment and reveals that it underwent three major transformations before publication. He shows that Kant not only made his "cognitive" turn, expanding the project from a "Critique of Taste" to a Critique of Judgment but he also made an "ethical" turn. This "ethical" turn was provoked by controversies in German philosophical and religious culture, in particular the writings of Johann Herder and (...) the Sturm und Drang movement in art and science, as well as the related pantheism controversy. Such topicality made the Third Critique pivotal in creating a "Kantian" movement in the 1790s, leading directly to German Idealism and Romanticism. The austerity and grandeur of Kant's philosophical writings sometimes make it hard to recognize them as the products of a historical individual situated in the particular constellation of his time and society. Here Kant emerges as a concrete historical figure struggling to preserve the achievements of cosmopolitan Aufkl-rung against challenges in natural science, religion, and politics in the late 1780s. More specifically Zammito suggests that Kant's Third Critique was animated throughout by a fierce personal rivalry with Herder and by a strong commitment to traditional Christian ideas of God and human moral freedom. "A work of extraordinary erudition. Zammito's study is both comprehensive and novel, connecting Kant's work with the aesthetic and religious controversies of the late eighteenth century. He seems to have read everything. I know of no comparable historical study of Kant's Third Critique."-Arnulf Zweig, translator and editor of Kant's ;IPhilosophical Correspondence, 1759-1799;X "An intricate, subtle, and exciting explanation of how Kant's thinking developed and adjusted to new challenges over the decade from the first edition of the Critique of Pure Reason to the appearance of the Critique of Judgment. "--John W. Burbidge, Review of Metaphysics "There has been for a long time a serious gap in English commentary on Kant's Critique of Judgment Zammito's book finally fills it. All students and scholars of Kant will want to consult it."--Frederick Beiser, Times Literary Supplement. (shrink)

Though the revised edition of A Theory of Justice, published in 1999, is the definitive statement of Rawls's view, so much of the extensive literature on Rawls's theory refers to the first edition.

Western Political Thought in Dialogue with Asia is a unique collection of essays that examines the exchange of political ideas between Western Europe and Asia from the Middle Ages to the early twentieth century. The contributors to the volume call for globalizing the scope of research and teaching in the history of political thought.

Knowledge and Lotteries is organized around an epistemological puzzle: in many cases, we seem consistently inclined to deny that we know a certain class of propositions, while crediting ourselves with knowledge of propositions that imply them. In its starkest form, the puzzle is this: we do not think we know that a given lottery ticket will be a loser, yet we normally count ourselves as knowing all sorts of ordinary things that entail that its holder will not suddenly acquire a (...) large fortune. After providing a number of specific and general characterizations of the puzzle, Hawthorne carefully examines the competing merits of candidate solutions. In so doing, he explores a number of central questions concerning the nature and importance of knowledge, including the relationship of knowledge to assertion and practical reasoning, the status of epistemic closure principles, the merits of various brands of scepticism, the prospects for a contextualist account of knowledge, and the potential for other sorts of salience-sensitive accounts. Along the way, he offers a careful treatment of pertinent issues at the foundations of semantics. His book will be of interest to anyone working in the field of epistemology, as well as to philosophers of language. (shrink)

When Australia was circumnavigated by Europeans in 1801–02, French and British natural historians were unsure how to describe the Indigenous peoples who inhabited the land they charted and catalogued. Ideas of race and of savagery were freely deployed by both British and French, but a discursive shift was underway. While the concept of savagery had long been understood to apply to categories of human populations deemed to be in want of more historically advanced ‘civilisation’, the application of this term in (...) the late 18th and early 19th centuries was increasingly being correlated with the emerging terminology of racial characteristics. The terminology of race was still remarkably fluid, and did not always imply fixed physical or mental endowments or racial hierarchies. Nonetheless, by means of this concept, natural historians began to conceptualise humanity as subject not only to historical gradations, but also to the environmental and climatic variations thought to determine race. This in turn meant that the degree of savagery or civilisation of different peoples could be understood through new criteria that enabled physical classification, in particular by reference to skin colour, hair, facial characteristics, skull morphology, or physical stature: the archetypal criteria of race. While race did not replace the language of savagery, in the early years of the 19th century savagery was re-inscribed by race. (shrink)

Foreword I. Critical rationalism is a genuinely new philosophical perspective. It is not, however, one systematic view. The development of it by Popper and ...

What does reality encompass? Is it exclusively physical, or does it include mental and 'abstract' aspects? What are the elements of being, reality's raw materials? John Heil offers stimulating answers to these questions framed in terms of a comprehensive metaphysics of substances and properties inspired by Descartes, Locke, and their successors.

Everyone loves something or somebody, and most people are concerned with loving another person like themselves, all equal. This book is based on the belief that getting clear about the concept and meaning of love between equals is essential for success in our practical lives. For how can we love properly unless we have a fairly clear idea of what love is? The book is written in ordinary language and for the ordinary person, without jargon or philosophical technicalities. It aims (...) to show that love between equals involves a single basic disposition, though that disposition expresses itself in various ways. Thus, after an introduction explaining the need for analysis and clarification, the author then deals in order with love as desire or need; with intrinsic friendship and sharing the self; with basic difficulties concerning power, dependence, altruism and paranoia; with sex and erotic love; and finally with the value in human life of love between equals. The work as a whole gives clear, coherent and practical guidance for all who wish to grasp what such love is really like. (shrink)

I argue that incomprehensibility (what the ancient skeptics called acatalepsia) plays a central role in the skepticism of both Bayle and Hume. I challenge a commonly held view (recently argued by Todd Ryan) that Hume, unlike Bayle, does not present oppositions of reason--what Kant called antimonies.

How was ‘savagery’ constituted as a field of colonial knowledge? As Europe’s empires expanded, their reach was marked not only by the colonisation of new territories but by the colonisation of knowledge. Path-breaking scholarship since the 1990s has shown how European knowledge of colonised territories and peoples developed from diverse travel writings, missionary texts, and exploration narratives from the 16th century onwards (Abulafia, 2008; Armitage, 2000; De Campos Françozo, 2017; Pratt, 1992). Of prime importance in this work has been the (...) investigation of the pre-positioning of colonised peoples within categories derived from European traditions of historical, religious, legal, and political thought as either ‘savages’ or ‘barbarians’ (Richardson, 2018; Sebastiani, 2013). (shrink)

We present several new studies focusing on “salience effects”—the decreased tendency to attribute knowledge to someone when an unrealized possibility of error has been made salient in a given conversational context. These studies suggest a complicated picture of epistemic universalism: there may be structural universals, universal epistemic parameters that influence epistemic intuitions, but that these parameters vary in such a way that epistemic intuitions, in either their strength or propositional content, can display patterns of genuine cross-cultural diversity.

This paper examines the relationship between understandings of Indigenous government and the development of early-modern European, and especially British, political thought. It will be argued that a range of British political thinkers represented Indigenous peoples as being in want of effective government and regular conduct due to the absence of sufficiently developed property relations among them. In particular, British political thinkers framed the ‘deficiencies’ of Indigenous people by ideas of civilization in which key assumptions connected ‘property’, ‘government’, and ‘society’ as (...) the attainments of civilized polities and societies. Accordingly, Indigenous peoples in Australia and elsewhere were perceived to live in associations (rather than ‘societies’) bound by custom and tradition (rather than ‘government’). The paper will thus identify conceptual connections made between property, polity, and sovereignty in European and British political thought, and argue that such understandings provide a useful resource for understanding colonial attitudes to Indigenous people in Australia down to the present day. (shrink)

Ed. Daniel Greenberger, 750pp May 1995 164.95.

It is tempting to posit an intimate relationship between belief and assertion. The speech act of assertion seems like a way of transferring the speaker’s belief to his or her audience. If this is right, then you might think that the evidential warrant required for asserting a proposition is just the same as the warrant for believing it. We call this thesis entitlement equality. We argue here that entitlement equality is false, because our everyday notion of belief is unambiguously a (...) weak one. Believing something is true, we argue, is compatible with having relatively little confidence in it. Asserting something requires something closer to complete confidence. Specifically, we argue that believing a proposition merely requires thinking it likely, but that thinking that a proposition is likely does not entitle one to assert it. This conclusion conflict with a standard view that ‘full belief’ is the central commonsense non-factive attitude. (shrink)

Liberal political thought is underwritten by an enduring fear of civil and state violence. It is assumed within liberal thought that self?interest characterises relations between individuals in civil society, resulting in violence. In absolutist doctrines, such as Hobbes?, the pacification of private persons depended on the Sovereign's command of a monopoly of violence. Liberals, by contrast, sought to claim that the state itself must be pacified, its capacity for cruelty (e.g., torture) removed, its capacity for violence (e.g., war) reduced and (...) controlled. A core tension within liberal thought thus arises between containing civil violence by empowering the state and containing state violence by constraining the state. One result of this tension is the highly selective conception of ?pacification? within liberalism, which, historically, has accommodated indifference to endemic violence, both within civil society, and beyond civil society ? as in (past) arguments licensing imperialism and in (present) arguments for disciplining ?rogue? states. (shrink)

Introduction The Odyssey is a poem of paradox. On the one hand, it is the "most teleologi- cal of epics,"' a story of a man's desire, long frustrated but ...

John Webster provides a major scholarly analysis, the first in any language, of the final sections of the Church Dogmatics. He focuses on the theme of human agency in Barth's late ethics and doctrine of baptism, placing the discussion in the context of an interpretation of the Dogmatics as an intrinsically ethical dogmatics. The first two chapters survey the themes of agency, covenant and human reality in the Dogmatics as a whole; later chapters give a thorough analysis of Church (...) Dogmatics IV/4 and the posthumously published text The Christian Life. A final chapter examines the significance of Barth's work for contemporary accounts of moral selfhood. The book is important not only for a detailed analysis of a neglected part of Barth's oeuvre, but also because it casts into question much of what has hitherto been written about Barth's ethical dogmatics. (shrink)

During the Enlightenment period a certain notion of war came to prominence in European thought. This notion, which I here refer to as ?civilized war?, centred on the idea that European war-making in the eighteenth century was characterised by humanity and honour. This image of European war-making was sustained by a variety of intellectuals and even some military practitioners who reflected not only on the practice of war in Europe in this period, but on the practice of war among supposedly (...) less ?civilised? peoples in other parts of the world and in Europe's barbaric past. In these other places, among other peoples, and at other times, warfare was characterised as altogether less ?civilised?, less ordered, less humane and honourable, and was thus considered more ?savage?. I will argue in this paper, however, that there were at least two dimensions to the Enlightenment discourse on civilised war: the first dimension stressed the moral qualities of civilised war, its honour and humanity above all; the second dimension emphasised its technical or rational qualities that gave European war-makers a decisive military advantage over non-European war-makers. These two dimensions applied to conventional or symmetrical war between sovereign militaries contending by massed fire power on the field of battle. They were less easily applicable to petite guerre, that is, unconventional, asymmetric or partisan war. Here, the two dimensions of the idea of civilised war were shadowed by persistent anxieties about the status of both dimensions of civilised war. (shrink)

This chapter contains sections titled: The Origins of Psychoanalysis Socrates as Interpreter and Socrates' Desire Socrates' Desire.

A key issue of contention between political philosophers has been the quest to resolve the tension between self-determination and the recognition of the intersubjective nature of self-development. This paper will argue that although the early work of Jean-Paul Sartre was characterised by the attempt to avoid defining self-determination as un-situated, in trying to situate self-determination Sartre paradoxically endorsed a radical notion of separation. This paradox manifested itself most clearly in his profoundly problematic account of intersubjectivity. Rather than denying the importance (...) of intersubjectivity as is often supposed, Sartre in fact showed a deep awareness of its centrality even though his account of intersubjectivity was premised upon the inevitability of eternal antagonism. The paper will conclude by arguing that the problems in Sartre's arguments may lead to a more secure definition of autonomy and thereby, point toward more hopeful attempts to resolve the tension between autonomy and intersubjectivity. (shrink)

Is security seen? Is security seen in images of peace and safety, or is it perceived in the troubled images of the horrors of violence and suffering? Vision has played a crucial role in shaping the modern Western preoccupation with, and prioritisation of security. Historically, security has been visually represented in a variety of ways, typically involving the depiction of its absence. In Medieval and Early Modern Europe especially, security and insecurity were presented as coterminous insofar as each represented separate (...) conditions – their shared boundary envisioned in representations of the temporal threshold separating human mortality from divine salvation. This ocular demonstration of thresholds has been heightened by the ‘war on terror’ conducted by neo-liberal states since 2003. Neoliberalism operates as a discourse of constant global circulations premised on a perpetual anticipation and pre-emption of insecurity. In the neoliberal scheme, security and insecurity are no longer coterminous, but mutually sustaining in perpetuity. In that sense, neoliberal security is ‘sight unseen’ - an uncanny presence that is not there. In the reiterated troubled images of horror amplified by the seemingly endless 'war on terror', neoliberal security operates as a terrifying visual reflex: we cannot see it but in new horrors. (shrink)

This special issue of Cultural Studies Review brings together an interdisciplinary range of scholarship to investigate the ethical implications of troubled images.

If political statements and media coverage are any guide, it seems Australians today are dying for security. At no other moment in our history has the spectre of war and terrorism so haunted popular, political and scholarly perceptions of Australia’s colonial past and of its geopolitical future. And yet, debates over colonial war or genocide and contemporary terrorism have been conducted in more or less complete isolation. In this article I argue that our contemporary obsession with ‘security’ is premised on (...) the perennial threat of ‘insecurity’. This is the problem of in/security, and it has played a central role in the development of Western political thought. More importantly, its formulation in Western political thought provided a powerful justification for the violence of the early decades of Australia’s colonisation during which Indigenous Australians could also be said to have been dying for security. (shrink)

In 1822, Alexander Berry (1781–1873), a recent free settler in the early colony of New South Wales (N.S.W.), read a paper on the geology of the coast of N.S.W. to the newly formed Philosophical Soc...

The concept of civil society continues to generate considerable interest, while the concept of civilization attracts comparatively little attention. This has led to a tendency to oversimplify the relationship between civil societies and militarily powerful sovereign states. Civil societies, it is often argued, are those societies that have emerged from a successful process of domestic pacification and effective control of state power. In this paper, it will be argued that some prominent Scottish Enlightenment thinkers developed theories of civilization grounded in (...) more complex historical narratives, in which the accomplishments of civil society were tied to the achievement of state sovereignty based on the successful monopoly of military might. The purpose of this paper is to trace the role of state sovereignty and military monopolization, and the consequent prominence given to the practice of war, in the “historical” theories of civilization articulated by David Hume, William Robertson, Adam Smith and Adam Ferguson. (shrink)

An introduction to the themes of the 'On Noise' section and an overview of its contents.

The acoustic dimension of political philosophy has rarely attracted serious attention, in part because scholars have tended to assume that political theories, ideas, and concepts, exist as abstract entities that are often noiselessly communicated in written texts. And yet, the noisy communication of political ideas whether in the form of Socratic dialogues, Churchillian orations, or in the hushed tones of focus group conversations treasured by deliberative democrats today, has a rich political history and a continuing relevance. This paper will focus (...) on five performative modes for the communication of political ideas: the monologue, the dialogue, the oration, the interjection, and the noisy crowd. While this list may not be exhaustive, it will be used here as a starting point for further exploration. I will contend that in each of these performative modes, the communication of political ideas is framed by the noise of actual, or textually imagined kinds of political speech designed to underscore the validity of the ideas conveyed. One of the most important reasons for traversing this variable performative and acoustic terrain today is to enable us to hear and to listen to political speech amid the potentially polluting hum of political white noise. (shrink)

An introduction to the Death Scene issue of Cultural Studies Review, with reflections on the nature of the death scene in general and on the specific issues covered by contributors.