Tax compliance is a concern to governments around the world. Prior research (Alm, J. and I. Sanchez: 1995, KYKLOS 48, 3–19) has attributed unexplained inter-country differences in compliance rates to differences in social norms. Economics researchers studying tax compliance in the United States (U.S.) (see for example J. Andreoni et al.: 1998, Journal of Economic Literature 36, 818–860) have called for more attention to social (as opposed to economic) influences on tax compliance. In this study, we extend this prior research (...) by explicitly examining the role of social norms [Cialdini, R. and M. Trost: 1998, The Handbook of Social Psychology (Oxford University Press, New York)] on tax compliance in three different countries. We test our research hypotheses using a hypothetical compliance scenario, which was administered in Australia, Singapore, and the U.S. There were differences in compliance rates and social norms among the three countries. Factor analysis of the social norm questions identified three distinct social norm constructs. Two of these factors were significant in explaining tax compliance behavior. The first and most influential factor was taxpayers’ own personal moral beliefs, along with the beliefs of those close to them (e.g., friends and important others). The second significant factor represented societal views of proper behavior. We conclude that social norms help to explain tax compliance intentions and why tax compliance rates are higher than would be predicted by strictly economic models. (shrink)

In this study we analyze the overlapping perspectives of legitimacy theory, institutional theory, resource dependence theory, and stakeholder theory. Our purpose is to explore how these theories can inform and be built upon by one another. Through our analysis we provide a broader theoretical understanding of these theories that may support and promote social and environmental accounting research. This article starts with a detailed analysis of legitimacy theory by bringing some recent critical discussions on legitimacy and corporations in the management (...) literature into accounting research. The notion forwarded by legitimacy theory then serves as an overarching concept to examine the relationship between and among theories. We conclude that two theoretical considerations are important for future social and environmental accounting research. First, it must be acknowledged that some business entities initiate social activities based on direct interactions with stakeholders, whereas others may also undertake similar activities to manage their societal level of legitimacy. Second, from analyzing the perspectives of legitimacy theory, institutional theory, resource dependence theory, and stakeholder theory, it is possible to reach compatible interpretations of business social phenomena, and the selection and application of these theories should depend upon the focus of study. (shrink)

Recent calls in the corporate social reporting (CSRep) literature have emphasized the importance of giving voice to non-managerial stakeholder groups in the social reporting process. The research, presented in this paper, employs recent work in stakeholder theory and CSRep to examine the perceptions of a diverse set of non-managerial stakeholders in the context of a developing country, Bangladesh. A series of semistructured interviews were conducted with individuals who identify with various non-managerial stakeholder groups. Interviewees generally believed that the motivation and (...) practice of CSRep in Bangladesh is developing in response to pressures from international markets and is producing largely cosmetic responses. Also, they expressed concerns that, given the economic, political, and social conditions in Bangladesh, premature adoption of strict CSRep standards may lead to increased corruption and other unintended consequences. Whilst some of the interviewees sharply criticized the current process of imposing social accounting codes/standards on developing countries which fail to consider the important local socio-economic context, the findings suggest that there is overwhelming support for mandatory externally verified CSRep based on the principles of peoples' right to know, full disclosure/completeness, and relevance, which are anchored in the broader principles of transparency and stakeholder accountability. (shrink)

Recent calls in the corporate social reporting literature have emphasized the importance of giving voice to non-managerial stakeholder groups in the social reporting process. The research, presented in this paper, employs recent work in stakeholder theory and CSRep to examine the perceptions of a diverse set of non-managerial stakeholders in the context of a developing country, Bangladesh. A series of semi-structured interviews were conducted with individuals who identify with various non-managerial stakeholder groups. Interviewees generally believed that the motivation and practice (...) of CSRep in Bangladesh is developing in response to pressures from international markets and is producing largely cosmetic responses. Also, they expressed concerns that, given the economic, political, and social conditions in Bangladesh, premature adoption of strict CSRep standards may lead to increased corruption and other unintended consequences. Whilst some of the interviewees sharply criticized the current process of imposing social accounting codes/standards on developing countries which fail to consider the important local socio-economic context, the findings suggest that there is overwhelming support for mandatory externally verified CSRep based on the principles of peoples’ right to know, full disclosure/completeness, and relevance, which are anchored in the broader principles of transparency and stakeholder accountability. (shrink)

Abstract:In this paper we develop a categorization scheme for stakeholder research based on differences in studies’ primary level of analysis (managerial agency, organizational, or societal) and use this scheme to review and critique genres of stakeholder-based accounting research. We draw three primary conclusions: 1) stakeholder research in accounting should more clearly incorporate the business ethics stakeholder literature, 2) ethical issues are much less likely to be considered in stakeholder-based accounting research when a managerial agency level of analysis is adopted, and (...) 3) the accounting discipline can learn from debates within the business ethics literature concerning shareholder dominance and stakeholder legitimacy. These conclusions, taken together, demonstrate the need for accounting researchers to become more focused on ethical considerations in the design of accounting information systems, performance measurement criteria, and financial reporting models. (shrink)

Critical analyses of the audit profession have become more common in recent years. Many of these analyses focus on the entire audit profession in developing their criticisms and concerns. In this paper, the scope of analysis is narrowed to examine in depth the auditing profession's use of the concepts of reasonable assurance and materiality in audit performance and audit communications. Reasonable assurance and materiality are the terms that auditors use to describe the scope of their responsibility to the public. Similarly, (...) reasonable assurance and materiality are the key determinants of audit effort. An overview of official guidance, practitioner reports, and academic research reveals that these two key concepts are not well specified nor are they consistently applied in audit practice. These findings are evaluated from two competing perspectives on professions – the traditional, functionalist perspective and the critical theorists' perspective. Evaluation from the latter perspective leads to a conclusion that the profession's use of these key terms to guide practice and communication leaves the profession open to charges of mystification and unjustified paternalism. (shrink)

This study examines the relation between firms' corporate philanthropic giving and their performance in three other social domains - employee relations, environmental issues, and product safety. Based on a sample of 384 U.S. companies and using data pooled from 1998 through 2000, we find that worse performers in the other social areas are both more likely to make charitable contributions and that the extent of their giving is larger than for better performers. Analyses of each separate area of social performance, (...) however, indicate that the relation between giving and negative social performance only holds for the environmental issues and product safety areas. We find no significant association between corporate philanthropy and employee relations concerns. In general, these findings suggest that corporate philanthropy may be more a tool of legitimization than a measure of corporate social responsibility. (shrink)

Two fundamental business ethics issues that repeatedly surface in the academic literature relate to business's role in the development of public policy [Suarez, S. L.: 2000, Does Business Learn? (The University of Michigan Press, Ann Arbor, MI); Roberts, R. W. and D. D. Bobek: 2004, Accounting, Organizations and Society 29(5-6), 565-590] and its role in responsibly managing the natural environment [Newton, L.: 2005, Business Ethics and the Natural Environment (Blackwell Publishing, Oxford)]. When studied together, researchers often examine if, and (...) how, corporations influence environmental policy decisions. Drawing from literatures on corporate political activity, corporate social and environmental performance, and corporate environmental disclosure, we develop and empirically examine two research questions concerning the relations between corporate political expenditures, environmental performance, and environmental disclosure. The questions are: (1) Do corporations that are poorer environmental performers spend more on political activities than their better-performing counterparts? (2) Is there an association between corporations' spending on political activities and the extent of their financial report environmental disclosures? We investigated these questions through analyses of data we gathered on a sample consisting of 119 U.S. environmentally sensitive firms for the 2001-2002 election cycle. After controlling for firm size and specific industry effects, our tests reveal a significant, inverse relationship between firm environmental performance and political spending. This is consistent with the notion that U.S. firms with relatively poorer environmental performance records engage more intensely in corporate political activities as part of their overall strategic management of their relationship with the state. In addition, a significant and positive association between the amount of political spending and the extent of environmental disclosure suggests that environmental disclosure and political spending are both proactive, complementary tactics to strategically manage public policy pressure. If corporations' strategies are intentionally designed to unreasonably limit their environmental responsibilities or to misrepresent firm environmental performance, then we argue that these activities reflect a significant lapse in ethical conduct. (shrink)

We examined the public interest reports of General Motors from 1971 to 1990 and presented the contents thereof herein. The principal areas disclosed by GM during those years that are discussed in this paper were minorities, women, and employment issues, energy and the environment, international operations, automotive safety, and philanthropic activity. The purpose of this study was to examine the public interest report as a vehicle through which a firm might disclose information in the public interest. We concluded that there (...) were at least three principal forces driving GM's disclosures. They included public attention focused on, potential costs associated with, and the relative subjectivity of an issue.In reading their public interest reports, it became clear that GM is socially responsive in matters of public interest. Whether they are socially responsible is a judgment not within the scope of this study. However, we do not preclude the possibility that the report may serve as a vehicle which would build a certain momentum in public responsibility, and thus partially drive decisions made by management in social issues. (shrink)

In this paper, we consider the relationships among corporate accountability, reputation, and tax behavior as a corporate social responsibility issue. As part of our investigation, we provide empirical examples of corporate reputation and corporate tax behaviors using a sample of large, U.S.-based multinational companies. In addition, we utilize corporate tax controversies to illustrate possibilities for aggressive corporate tax behaviors of high-profile multinationals to become a reputation threat. Finally, we consider whether reputation serves as an accountability mechanism for corporate tax behaviors (...) among other mechanisms for holding firms accountable for corporate tax behaviors. Our conceptual work points to a complicated relationship among shareholder, stakeholder, and civic responsibilities in the development and execution of firm’s corporate tax strategies. Building on those insights, our empirical illustration considers corporate reputation data alongside data which reflects corporate tax behavior. Based on this work, we find no clear trend or pattern indicating that reputation is associated with or affected by certain types of corporate tax behaviors. That is, our exploratory empirical illustration suggests that corporate tax behavior does not produce broad reputational consequences that would motivate a change in firm behavior. Drawing from celebrity and strategic silence research, we then suggest that reputation may not be a well-functioning mechanism for holding corporations to account for contributing their fair share of the resources used by government for the benefit of society and offer-related theoretical insights. (shrink)

While proponents of sustainability reporting believe in its potential to help corporations be accountable and transparent about their social and environmental impacts, there has been growing criticism asserting that such reporting schemes are utilized primarily as impression management tools. Drawing on Goffman’s self-presentation theory and its frontstage/backstage analogy, we contrast the frontstage sustainability discourse of a sample of large U.S. oil and gas firms to their backstage corporate political activities in the context of the passage of the American-Made Energy and (...) Good Jobs Act, also known as the Arctic National Wildlife Refuge Bill. The ANWR Bill was designed to allow oil exploration within the most sensitive environmental areas in the Refuge and this bill was vigorously debated in the United States Congress in 2005 and 2006. Our results suggest that the firms’ sustainability discourse on environmental stewardship and responsibility contrasts sharply with their less visible but proactive political strategies targeted to facilitate the passage of the ANWR Bill. This study thus contributes to the social and environmental accounting and accountability literature by highlighting the relevance of Goffman’s frontstage/backstage analogy in uncovering and documenting further the deceptive nature of the discourse contained in stand-alone sustainability reports. In addition, it seeks to contribute to the overall understanding of the multifaceted nature of sustainability reporting by placing it in relation to corporate political activities. (shrink)

MEDIEVAL LOGICS LAMBERT MARIE DE RIJK (ed.), Die mittelalterlichen Traktate De mod0 opponendiet respondendi, Einleitung und Ausgabe der einschlagigen Texte. (Beitrage zur Geschichte der Philosophie und Theologie des Mittelalters, Neue Folge Band 17.) Miinster: Aschendorff, 1980. 379 pp. No price stated. THE SEVENTEENTH CENTURY MARTA FATTORI, Lessico del Novum Organum di Francesco Bacone. Rome: Edizioni dell'Ateneo 1980. Two volumes, il + 543, 520 pp. Lire 65.000. VIVIAN SALMON, The study of language in 17th century England. (Amsterdam Studies in the Theory (...) and History of Linguistic Science, Series 111: Studies in theHistory of Linguistics, Volume 17.) Amsterdam: John Benjamins B.V., 1979.x + 218 pp. Dfl. 65. Theoria cum Praxi. Zum Verhaltnis von Theorie und Praxis im 17. und 18. Jahrhundert. (Akten des 111. Internationalen Leibnizkongress, Hannover, 12. bis 17.November 1977, Band 111: Logik, Erkenntnistheorie, Wissenschaftstheorie, Metaphysik, Theologie.) Wiesbaden: Franz Steiner Verlag, 1980. vii + 269 pp. DM 48. CLASSICAL AND NON-CLASSICAL LOGICS MICHAEL CLARK, The place of syllogistic in logical theory. Nottingham: University of Nottingham Press, 1980. ix + 151 pp. £3.00. A.F. PARKER-RHODES, The theory of indistinguishables. Dordrecht, Boston and London: D. Reidel Publishing Company, 1981. xvii + 216 pp. Dfl.90.00/$39.50. NICHOLAS RESCHER and ROBERT BRANDOM, The logic of inconsistency. Oxford:Basil Blackwell, 1980. x + 174 pp. f 11.50. MISCELLANEOUS J. ZELENY, The logic of Marx. Translated from the German by T. Carver. Oxford: Basil Blackwell, 1980. xcii + 247 pp. £12.50. FELIX KAUFMANN, The infinite in mathematics. Edited by Brian McGuinness. Introduction by E. Nagel. Translation from the German by Paul Foulkes. Dordrecht: Reidel, 1978. xvii + 235 pp. Dfl 85/$39.50 (cloth); Dfl 45/$19.95 (paper). PAMELA MCCORDUCK, Machines who think. San Francisco: W.H. Freeman and Company, 1979. xiv + 275 pp. $14.95. J. MITTELSTRASS (ed.), Enzyklopadie Philosophie und Wissenschaftstheorie Bd. 1 : A-G. Mannheim, Wien, Ziirich: Bibliographisches Institut, 1980. 835 pp. DM 128. (shrink)

DBS Think Tank IX was held on August 25–27, 2021 in Orlando FL with US based participants largely in person and overseas participants joining by video conferencing technology. The DBS Think Tank was founded in 2012 and provides an open platform where clinicians, engineers and researchers can freely discuss current and emerging deep brain stimulation technologies as well as the logistical and ethical issues facing the field. The consensus among the DBS Think Tank IX speakers was that DBS expanded in (...) its scope and has been applied to multiple brain disorders in an effort to modulate neural circuitry. After collectively sharing our experiences, it was estimated that globally more than 230,000 DBS devices have been implanted for neurological and neuropsychiatric disorders. As such, this year’s meeting was focused on advances in the following areas: neuromodulation in Europe, Asia and Australia; cutting-edge technologies, neuroethics, interventional psychiatry, adaptive DBS, neuromodulation for pain, network neuromodulation for epilepsy and neuromodulation for traumatic brain injury. (shrink)

This is a new assessment of the work of the twentieth century's best-known public theologian. Reinhold Niebuhr's ability to make sense of international politics, racial tension, labour unrest, and cultural transformations gained him a wide audience, but his responsiveness to changing times was grounded in a remarkably consistent theology. Today, Christian realism remains an important way to understand politics and society in theological terms, but the enduring themes of Niebuhr's work must also be related to new generations of thinkers in (...) theology, politics, law, and philosophy. Robin W. Lovin traces its key themes so as to identify the political, moral, and theological realisms on which Niebuhr's persuasive and subtle depiction of human nature rests. In that context, a complex, dialectical, Niebuhrian approach still appears as a vital and lively alternative to the oversimplified accounts of politics and justice that have dominated recent decades. (shrink)

Comparative ethics raises theoretical and methodological problems important for all ethical studies. Five essays in this focus section provide introductions to the ethics of specific indigenous cultures and suggest implications for further comparative studies. In this introduction, we review these findings and discuss their relevance to the concept of ethical naturalism which we have previously offered as a basis for comparative work.

In this introductory essay, the authors develop implications for ethical theory which relate to the three studies of cosmogony and ethics in the Focus articles by Guberman, Campany, and Read. They suggest that the dialogue between theory and description which Green and C. Reynolds urge in their Focus article should be understood as a search for adequate forms of ethical theory that must go on in both ethics and comparative studies, as well as in interdisciplinary conversations between them. In considering (...) the descriptive studies in this focus section, and in the collection "Cosmogony and Ethical Order," the authors conclude that the type of ethical theory which will prove most useful for further studies in comparative ethics will be a form of ethical naturalism. (shrink)

This essay traces Christian thinking about sacred and secular authority during the early centuries of the Roman Empire. Christian martyrdom, interpreted by apologists such as Tertullian, established a place for Christianity in Roman society and gave it authority against imperial power. From this confrontation there emerged a differentiation of religious and civil authority that provided a starting point for later constitutional ideas of separate and balanced powers and distinctions between state and civil society. A comparative perspective reminds us, however, that (...) at their beginnings, Islam and Christianity faced quite different questions about religious and political authority. (shrink)

Why is it that one feels as though they have to say that 9/11 was a ‘tragic’, ‘terrible’ or ‘horrific’ event? Why is this inclination intensified if one seeks to comment critically on U.S. politics? Is it not clear that death on that scale and in that manner is without exception horrific, terrible and tragic? Or, is it that as a critical scholar I feel compelled to clarify that I am not with the terrorists simply because I intend to critique (...) aspects of U.S. foreign policy? The point of this is not to argue that one should stop referring to 9/11 as ‘horrific’, ‘terrible’ or ‘tragic’, but rather to examine what causes individuals to monitor the way in which they act when they engage with a powerful foreign policy consensus. (shrink)

Why is it that one feels as though they have to say that 9/11 was a ‘tragic’, ‘terrible’ or ‘horrific’ event? Why is this inclination intensified if one seeks to comment critically on U.S. politics? Is it not clear that death on that scale and in that manner is without exception horrific, terrible and tragic? Or, is it that as a critical scholar I feel compelled to clarify that I am not with the terrorists simply because I intend to critique (...) aspects of U.S. foreign policy? The point of this is not to argue that one should stop referring to 9/11 as ‘horrific’, ‘terrible’ or ‘tragic’, but rather to examine what causes individuals to monitor the way in which they act when they engage with a powerful foreign policy consensus. (shrink)

Are religion and public life really separate spheres of human activity? Should they be? In this book, Robin W. Lovin criticizes contemporary political and theological views that separate religion from public life as though these areas were systematically opposed and makes the case for a more integrated understanding of modern society. Such an understanding can be underpinned by 'Christian realism', which encourages responsible engagement with social and political problems from a distinctive perspective. Drawing on the work of Rawls, Galston, (...) Niebuhr, and Bonhoeffer, Lovin argues that the responsibilities of everyday life are a form of politics. Political commitment is no longer confined to the sphere of law and government, and a global ethics arises from the decisions of individuals. This book will foster a better understanding of contemporary political thought among theologians and will introduce readers primarily interested in political thought to relevant developments in recent theology. (shrink)

The works of H. Richard and Reinhold Niebuhr provide an appropriate starting point for renewed attention to the idea of responsibility in Christian ethics. While responsible choice and ‘the responsible society’ were important themes in ecumenical Protestant ethics in Britain and the US from the 1930s to the late 1950s, the idea has been neglected in recent decades. German theology, however, has considered Dietrich Bonhoeffer’s wartime writings on the ‘venture of responsibility’ and a biblical theology of judgment and responsibility in (...) light of a growing literature in philosophy and social thought that structures the moral life around a technological society’s responsibility for the human future. These different ways of thinking about responsibility invite further theological and ethical reflection on their history, their disagreements, and their possibilities for the future. (shrink)

"This work traces the development of social ethics in European Protestantism from Barth's early dialectical theology (ca. 1920) through Bonhoeffer's Ethics, written during World War II. In this development, two major approaches to social ethics emerge: a theological radicalism, championed by Barth, which emphasizes the difference between Christian action and ordinary moral reflection; and a theological realism, exemplified by Brunner and Bonhoeffer, which streses the possibilities for Christian cooperation in making and sustaining the social order. A final chaper traces the (...) continuing influence of these approaches in Christian ethics today." -- Book cover. (shrink)

Christian realism has provided a theological understanding of politics that identifies the limits within which all political choices are made. Those limits are set by a theological understanding of judgment, which reserves the ultimate meaning of history to divine judgment, and by a theological understanding of responsibility, which gives proximate meaning to the choices between greater and lesser goods that are available to human politics. The assessments of global politics offered by Reinhold Niebuhr and other Christian realists during the Second (...) World War and the Cold War which followed owe their influence partly to an astute and historically informed reading of events, but primarily, their influence is due to this basic theological understanding of politics. While the world has changed in ways that clearly reveal limitations in the original formulations of Christian realism, the theological principles of judgment and responsibility continue to provide an understanding of global politics adequate to the new realities of the twenty-first century. (shrink)

In her critique of ethical naturalism and ethical formalism as starting points for methods in comparative religious ethics, Francisca Cho correctly identifies formalism and naturalism as modern Western versions of moral rationality, and she shows us important commonalities that the debate between formalism and naturalism may obscure. Her proposal to treat the other as a "philosophical subject" does not, however, escape the limitations of naturalism and formalism. The antifoundationalist rejection of theory and generalization in favor of the particulars of moral (...) experience is yet another version of modern Western moral rationality, and it, too, is one of the models of moral rationality with which we begin our comparative work. (shrink)

In recent years, public reason in the United States has narrowed to a focus on national security and economic stability. This marks the loss of an aspirational element that has been historically important in American public life, and it tends toward the privatization of all moral arguments, not just those that depend on theological claims. To maintain theological integrity, Christian public reasoning will have to become more distinctively Christian, simply because there will be less shared ground to occupy with others. (...) But the future of theological ethics also requires attention to the scope and quality of the public discussion itself. (shrink)

In spite of advances in medicine and public health, malaria and other mosquito‐borne diseases are on the rise worldwide. Although vaccines, genetically modified mosquitoes and safer insecticides are under development, herein we examine a promising new approach to malaria control through better repellents. Current repellents, usually based on DEET, inhibit host finding by impeding insect olfaction, but have significant drawbacks. We discuss how comparative genomics, using data from the Anopheles genome project, allows the rapid identification of members of three protein (...) classes critical to insect olfaction: odorant‐binding proteins, G‐protein‐coupled receptors, and odorant‐degrading enzymes. A rational design approach similar to that used by the pharmaceutical industry for drug development can then be applied to the development of products that interfere with mosquito olfaction. Such products have the potential to provide more complete, safer and longer lasting protection than conventional repellents, preventing disease transmission by interrupting the parasite life cycle. BioEssays 25:1011–1020, 2003. © 2003 Wiley Periodicals, Inc. (shrink)

This article provides a brief overview of scholarship on gender differences in emotion and emotional well-being among adults in the United States, highlighting major substantive findings, methodological innovations, and theoretical developments that have emerged in the sociologies of emotion and mental health. Sociological research consistently finds that men report more frequent positive and less frequent negative feelings than women as well as gender differences in both the experience and expression of emotional distress. Sociologists attribute these gendered patterns of emotion to (...) the larger social, economic, and cultural context surrounding women and men. Overall, by identifying macro- and meso-level social causes of microlevel emotional processes, sociologists have made significant contributions to knowledge about gender differences in emotion and emotional well-being in the US. (shrink)

By focusing on the importance of power relationships between states and emphasising the tendency to injustice and tyranny in any unchecked power, Christian realism in the middle of the twentieth century made sense of an international order structured by rivalry between nuclear superpowers. These lessons remain important for international politics, but a pluralistic Christian realism will have to give more attention in the future to relationships between the state and other primary social forces, especially business and religion. The classic political (...) problem of providing sufficient order without destroying freedom remains central, but it takes on different contours in a world no longer structured by rival superpowers. (shrink)

Several models of the evolution of religion claim that ritual creates “religion” and gives it a positive evolutionary role. Robert Bellah suggests that the evolutionary roots of ritual lay in the play of animals. For Homo sapiens, Bellah argues, rituals generate a world of experience different from the world of everyday life, and that different world of experience is the foundation of later religious developments. Robin Dunbar points to trance dancing as the original religious behavior. Trance dancing both alters (...) ordinary consciousness and generates trance experiences that will give rise to religious concepts and also, through the production of endorphins, bonds people into tight-knit social groups whose social bonding gives them a survival advantage. The role of ritual in social bonding has been well established through the research on the production of endorphins by synchronized activity and the role of endorphins in social bonding. The role of ritual in generating religious experience has been much less developed. Drawing on the extensive research on the ways in which bodily activity can impact and transform our sensory and cognitive processes, and the ways in which sensory and cognitive processes are neurologically connected with somatic processes, this article will propose one neuropsychological model of how ritual activity might give rise to religion. Starting from bodily activity means that here religion will be understood more as a set of practices and less as a set of beliefs. Theological implications of this model will be discussed. (shrink)

In lieu of an abstract, here is a brief excerpt of the content: Unmasking the Maxim: An Ancient Genre And Why It Matters Now W. ROBERT CONNOR We live surrounded by maxims, often without even noticing them. They are easily dismissed as platitudes, banalities or harmless clichés, but even in an age of big data and number crunching we put them to work almost every day. A Silicon Valley whiz kid says, Move Fast and Break Things. Investors try to Buy (...) Low and Sell High. Investigative reporters Follow the Money. Others Follow their Bliss. The lavish host thinks, The More the Merrier, while the Modernist architect is sure that Less is More. Captains of Industry whisper to themselves, Me First; captains of sinking ships shout, Women and Children First. Be Prepared was the Boy Scouts’ marching song, while the Proud Boys Stand Down and Stand By, awaiting their marching orders. Maxims are perhaps the smallest members in a large family of speech acts, which among the Greeks included proverbs, oracles, riddles, blessings, curses and lamentations. Not all of these continue in use, but maxims have found companions—mottos, mantras, advertising tag lines and jingles, slogans, political rallying cries, hashtags, three- or four-letter acronyms and 280 character tweets from the goddess Twitter. Familiarity, however, can breed contempt, or at least inattentiveness to the full range of their influence. Sometimes what sounds at first like empty verbiage turns into action. Bruce Lee adapted an old Taoist saying when he said, Be Water, and thereby provided what was for a while a surprisingly effective strategy for protesters in Hong Kong. arion 28.3 winter 2021 6 unmasking the maxim Maxims empower, for good or ill. In the hands of bigots or ideologues, they can turn deadly. Sic Semper Tyrannis shouted John Wilkes Booth after shooting Abraham Lincoln. A manufacturer of assault rifles urged potential customers to Earn Your Man Card. How better to earn it than to obey 8chan, a web site favored by white nationalists, with its own maxim, Embrace Infamy. A devotee of the site did just that, perpetrating a mass shooting in El Paso, Texas. Maxims, then, should not be lightly dismissed. Since the ancient Greeks so relished maxims, they should surely be interrogated to help us better understand the power of these often underestimated speech acts. Before turning to the Greeks, however, the English word maxim needs a closer look. english “maxim” english borrowed maxim from a Latin phrase and boiled it down for everyday use. In Latin writings about logic, the expression maxima propositio, biggest proposition, denoted a statement that did not need to be proved, but could provide the basis for proof of other, lesser propositions. This phraseology goes back at least to Boethius in the sixth century of our era. It’s the equivalent of the generalizations that serve as the major premises in syllogistic logic. If this makes maxims sound like the axioms of geometry, that is historically right. The starting points of plane geometry are propositions that deserve to be accepted; even without proof that they are worthy of belief. That’s the meaning of the term axiōma. No one needs to prove that things equal to the same thing are equal to each other. Think about it; after a while it seems self-evident. It is worthy of assent. We might equally well call such an axiom a maxim; indeed, the earliest (1426) attested use of maxim in English is described in the Oxford English Dictionary as “an axiom; a self-evident proposition assumed as a premise in mathematical, or dialectical reasoning.” W. Robert Connor 7 This usage is now obsolete, but Thomas Jefferson understood the idea behind it, since he believed that there were such truths, waiting to be put to work in building a society where all people were equal and possess certain inalienable rights. He did not feel he had to prove these propositions; they were in his view self-evident. In using these ideas in his draft of the Declaration of Independence, he was, in effect, transferring to politics what Euclid had done in geometry. It was a swift, strategic stroke on his part, for, since self-evident truths require no argument or explanation, they focus discussion not on... (shrink)

In lieu of an abstract, here is a brief excerpt of the content:When Hyperbole Enters Politics: What Can Be Learned From Antiquity and Our Hyperbolist-In-Chief W. ROBERT CONNOR introduction: an age of hyperbole Everywhere we turn these days we encounter hyperbole—in the colloquialisms of every day speech, advertising, salesmanship, letters of recommendation, sports-casting, and not least in political discourse. This may be a good moment, then, to open a conversation between ancient and modern understandings of verbal “over-shoot,” as the Greek (...) term for exaggeration might be rendered in English. The evidence gathered in H. Lausberg’s Handbook of Literary Rhetoric1 shows that while ancient rhetoricians agreed that hyperbole should be counted among the “figures of speech,” they found much to argue about: was hyperbole a violation of the Aristotelian middle course, hence an extreme to be avoided, or was it a legitimate form of augmentation (auxēsis in Greek, amplificatio in Latin)? Could diminution (meiōsis ) also be regarded as a form of hyperbole? In the interpretation of texts hyperbole poses a further difficulty —unlike simile, alliteration or some other figures of speech, it is “unmarked,” that is, it has no linguistic sign to alert the reader to its presence. Hyperbole likes to disguise itself as if it were going to a masquerade ball, presenting itself as simile or wearing metaphorical dress, or appearing not infrequently as litotes. It can sneak up on you and take you by surprise. The critic Longinus in On the Sublime, ch. 38, and some rhetoricians noted that hyperbole could be most arion 26.3 winter 2019 powerful when least recognized. Many ancient rhetoricians and some modern critics, however, have followed Quintilian, who asserted that “expressions (often hyperbolic), such as “storms of public assemblies, thunderbolts of eloquence, are used merely for ornament” (Institutes 8.6.7). In this view hyperbole is a conspicuous ornament used to embellish speech and make it more elegant and attractive, but today it is more often treated either as an excuse for an outrageous statement (as when the CEO of Cambridge Analytica characterized as “a certain amount of hyperbole” his suggestion of using prostitutes to discredit a political opponent), or as a euphemism for a falsehood (as when a politician promises he will eliminate the national debt—$20 trillion—and his budget director shrugs the claim off as “hyperbole.”) The term seems to extinguish any feeling of embarrassment. None of these understandings of hyperbole is simply wrong, but together they eclipse an alternative view, grounded in one ancient understanding of language, and corroborated by modern experience. In this approach language in general and hyperbole in particular are not simply a set of signs whose meaning is arbitrarily determined by social convention. Instead, they have their own nature (physis, as Isocrates says in Panegyricus 8) and hence their own power to arouse and motivate listeners. Hyperbole, viewed in this light, is a force in its own right, with the ability to give voice to otherwise unarticulated emotions, to intensify them, to push aside doubts and hesitations, and then to turn feelings into action. Language is power, and hyperbole, as an extreme form of language, provides great power to those who use it skillfully. These need not be the docile students of the rhetoricians ; politicians sometimes seem to have an innate understanding of it. The extreme breed among them, the demagogues, are often the ones who know best how to put this extreme of language to use. True, you don’t have to be a politician to put hyperbole to work. It is a favorite mode of speech among lovers, poets, travellers. Holy Men use it, too: Jesus of Nazareth, for exam16 when hyperbole enters politics ple, proclaimed that it was easier for a camel to pass through the eye of a needle than for a rich man to enter into the kingdom of God (Matthew 19.24). Almost everyone uses it at some point, except policy wonks whose soulless prose withers before its onslaughts. When people use hyperbole they may be neither lying nor embroidering the truth to make it more ornamental. They exalt and intensify what they see as truth, make it come alive, and thereby rouse their listeners from apathy and distraction. Ordinary people, too, use... (shrink)