History in times of crisis is practical: future action depends on historical framing. Moving beyond “human scales” to include the evolutionary and the geological, and beyond humans to include other species, demands different approaches and new “archives” like ice-cores. This paper considers history in the Long Now, and particularly how museums and big public arts institutions develop new sorts of history through practical story-telling, taking seriously the notion that “the central role of museums [is] both an expression of cultural identity (...) and … a powerful force for human development and education.” The museum has a particular value as “slow media”, deepening news stories in times of rapid change. The new epoch of Earth, the Anthropocene, where humans have become a geological force, poses challenges for exhibitions, but also reshapes museums themselves. Crucial to managing stories, collections and objects in Anthropocene times is the capacity to change course, to remain open to new developments, using performances, events and “pop-up” exhibitions alongside traditional museum offerings. New Museology regards stories as the fundamental unit of museums. Thus, the curation of stories is central work. No longer are museums defined solely by objects: the artistic and the ephemeral are all part of story-telling. (shrink)

Establishing interdisciplinary academic departments has been a common response to the challenge of addressing complex problems. However, the assumptions that guide the formation of such departments are rarely questioned. Additionally, the designers and managers of interdisciplinary academic departments in any field of endeavour struggle to set an organisational climate appropriate to the diversity of their members. This article presents a preliminary analysis of collaborative dynamics within two interdisciplinary university departments in Australia focused on sustainability. Social network diagrams and metrics of (...) coauthorship and cosupervision are analysed qualitatively. A "vicarious interdisciplinarity" was identified among key academics working narrowly in order to earn the resources that allow them to support others working interdisciplinarily. Those supported in this way appear to benefit from the esteem and nonredundant collaborative connections their mentors provide via this strategy, but they experience uncertainty about their own career opportunities in similar settings. This article thus unearths a conundrum of succession for interdisciplinary academic environments, and suggests that simple colocation of diverse academic stars is an inadequate strategy to achieve effective intradepartmental collaboration. (shrink)

The concept of yinyang lies at the heart of Chinese thought and culture. The relationship between these two opposing, yet mutually dependent, forces is symbolized in the familiar black and white symbol that has become an icon in popular culture across the world. The real significance of yinyang is, however, more complex and subtle. This brilliant and comprehensive analysis by one of the leading authorities in the field captures the richness and multiplicity of the meanings and applications of yinyang, including (...) its visual presentations. Through a vast range of historical and textual sources, the book examines the scope and role of yinyang, the philosophical significance of its various layers of meanings and its relation to numerous schools and traditions within Chinese philosophy. By putting yinyang on a secure and clear philosophical footing, the book roots the concept in the original Chinese idiom, distancing it from Western assumptions, frameworks and terms, yet also seeking to connect its analysis to shared cross-cultural philosophical concerns. (shrink)

Auditors' virtue comprises those qualities of character that manifest the ideals of the audit community ), and are instrumental in ensuring that auditors' professional judgment is exercised according to a high moral standard ). Nevertheless, the lack of valid and reliable quantitative measures of auditors' virtue impedes research that furthers our understanding of how best to promote virtue in the audit community. To address this gap, we develop two measures of auditors' virtue. We report the results of the validity and (...) reliability of the scales. In addition, we use the findings from the administration of these scales to professional accountants to refine and validate the theoretical characterization of virtues developed by Pincoffs and Libby and Thorne. In so doing, this study provides a foundation by which future audit research can study ways to ensure that auditors' virtue is promoted throughout the audit community. (shrink)

This book treats Chinese philosophy today as a global project, presenting the work of both Chinese and Western philosophers.

The trial of Socrates -- Socrates in court -- How the system worked -- The charge of impiety -- The war years -- Alcibiades, Socrates, and the aristocratic milieu -- Pestilence and war -- The rise and fall of Alcibiades -- The end of the war -- Critias and Civil War --- Crisis and conflict -- Symptoms of change -- Reactions to intellectuals -- The condemnation of Socrates -- Socratic politics -- A cock for Asclepius.

In lieu of an abstract, here is a brief excerpt of the content:Reviewed by:The Common Good and the Global Emergency: God and the Built Environment by T. J. GorringeLibby GibsonThe Common Good and the Global Emergency: God and the Built Environment T. J. Gorringe New York: Cambridge University Press, 2011. 309 pp. $90.00Building on arguments set forth in A Theology of the Built Environment: Justice, Empowerment, and Redemption (2002), theologian Timothy Gorringe begins The Common Good and the Global Emergency by (...) exploring whether an idea of the common good is relevant in a multicultural society and, if so, how an account of the common good can give rise to an alternative economic paradigm grounded in grace. While respect for cultural differences and the rise of individualism may argue against a robust understanding of the common good, Gorringe looks to the concept of oikonomia, or household management, to express the concept of managing “our affairs in such a way as to further what we perceive to be good ends” (35). Since our understanding of the economy shapes every aspect of the built environment, Gorringe traces local, regional, and national economies to what Wendell Berry calls “the great economy” or God’s creation, redemption, and sustenance of all things.Gorringe grounds his arguments about the common good in his Trinitarian theology of the built environment, expressed as God the Creator, God the Reconciler, and God the Redeemer. The triune perichoretic nature of God is inherently relational; therefore, as humans made in God’s image, we cannot ignore our interdependence. While God the Creator offers a sense of the common good springs from creation, God the Reconciler gives Gorringe traction to discuss the many barriers—race, gender, class, and space—that divide human beings and how our built environments structure these separations. God the Redeemer is concerned with empowering human beings to challenge all things that destroy life; thus Gorringe sees his project as contributing a theology of liberation committed to justice and fullness of life for all humans.Gorringe argues that our best chance to identify a common good rests on constructively addressing the common bad that he calls the global emergency. This emergency can be seen in the doubling of the world’s population in the past forty years, the problem of climate change, and global resource depletion. Seeing climate change and food, water, and energy issues as among the most pressing ethical issues of the coming decades, Gorringe challenges the reader to examine how our current common values have degraded the environment [End Page 202] and the lives of people worldwide. Since he specifically addresses the built environment, Gorringe’s purview is necessarily anthropocentric and justified by the doctrine of incarnation. Yet the Creator God expresses great wisdom in the laws of nature, and much could be learned from the “built” environments in the animal kingdom. While this line of thought would clearly depart from the rigorous academic method of Gorringe’s analysis, the book arose from a feeling that the Lord instructed him to continue working in this area, and attending to other nonrational sources of wisdom could greatly enhance our understanding of God’s grace in all the world.Gorringe acknowledges that the chapters do not unfold linearly, and that he seeks to point out points of confluence. The fluidity with which he addresses theological, political, economic, architectural, sociological, and ethical issues leads the reader to an overall picture of the common good and its powers to liberate us from injustice while an exact map of this process may be difficult to draw. Gorringe clearly and directly addresses both critics and supporters of his previous work on the built environment and solidifies his case for attending to the ways that our built environments could express a common good, grounded in grace, that allows for the fullness of life for all beings.Libby GibsonVirginia Theological SeminaryCopyright © 2013 Society of Christian Ethics... (shrink)

Attention has become increasingly focused in recent years on the role agri-food system transformations have played in driving the global diet-related chronic disease burden. Identifying the role played by the food-consuming industries (predominantly large manufacturers, processors, distributors, and retailers) in particular, and identifying possibilities to facilitate healthier diets through intervening in these industries, have been identified as a research priority. This paper explores the potential for one promising analytic framework—the nutrition-oriented value chain approach—to contribute to this area, drawing on recent (...) insights from the global value chain (GVC) literature to develop an institutionally-enriched approach. The research focused on a canned deciduous fruit value chain linking growers, processors, and retailers in South Africa and Australia. Findings reveal the multiple drivers which have converged to shape this value chain over time, and the key actors which are influencing product availability, composition, price, and promotion within this sector. With its emphasis on identifying implications for end-consumption, rather than economic outcomes within the chain, nutrition-oriented value chain research represents a significant shift in focus for the GVC framework. Therefore, an immediate opportunity for further research is to extend the analytic framework to primary research on end-consumption behaviours. (shrink)

Concerns that cash payments to people who inject drugs (PWID) to reimburse research participation will facilitate illicit drug purchases have led some ethical authorities to mandate department store/supermarket vouchers as research reimbursement. To examine the relative efficacy of the two forms of reimbursement in engaging PWID in research, clients of two public opioid substitution therapy clinics were invited to participate in a 20–30 min, anonymous and confidential interview about alcohol consumption on two separate occasions, 4 months apart. Under the crossover (...) design, at Time 1, clients of Clinic 1 were offered $A20 cash as reimbursement, while clients of Clinic 2 were offered an $A20 voucher; at Time 2, the form of reimbursement was reversed. Using clinic records to determine the denominator (number of clients dosed), we found that compared with clients offered a voucher, a significantly higher proportion of clients who were offered cash participated in the survey (58% (139/241) vs 74% (186/252); χ2=14.27; p=0.0002). At first participation, respondents most commonly reported planning to purchase food/drinks/groceries (68%), cigarettes (21%) and transport/fuel (11%) with their payments, with those reimbursed in cash more likely to report planning to fund transport/fuel (19% vs 1%; p<.01) and less likely to report planning to purchase food/drinks/groceries (62% vs 76%; p=0.02). Just three out of 155 cash participants reported planning to purchase illicit drugs with their payment. Results demonstrate that modest cash payments enhanced recruitment of this group, an important consideration given the challenges of delineating the parameters of a population defined by illegal activity, seemingly without promoting excessive additional drug use. (shrink)

It has become increasingly common to endorse and implement anonymous grading as a way of promoting fairness or equality of opportunity in the classroom. The American Philosophical Association currently recommends anonymous grading, as do the Canadian Philosophical Association, the British Philosophical Association, the Society for Women in Philosophy, and Minorities and Philosophy. Despite its increasing prevalence, the practice has received surprisingly little attention in applied ethics. This paper begins filling this gap. I start by clarifying the ‘Standard Argument’ from fairness (...) or equality of opportunity for anonymous grading. I then argue that the Standard Argument fails to support current models for anonymous grading. The issue: current models for anonymous grading are practically self-undermining if the aim is to reduce violations of equality of opportunity or fairness. So, if we want to address bias in grading because we care about equality of opportunity or fairness, we need to change how we do it. (shrink)

By mid-2019 there were more than 80 AI ethics guides available in the public domain. Despite this, 2020 saw numerous news stories break related to ethically questionable uses of AI. In part, this is because AI ethics theory remains highly abstract, and of limited practical applicability to those actually responsible for designing algorithms and AI systems. Our previous research sought to start closing this gap between the ‘what’ and the ‘how’ of AI ethics through the creation of a searchable typology (...) of tools and methods designed to translate between the five most common AI ethics principles and implementable design practices. Whilst a useful starting point, that research rested on the assumption that _all_ AI practitioners are aware of the ethical implications of AI, understand their importance, and are actively seeking to respond to them. In reality, it is unclear whether this is the case. It is this limitation that we seek to overcome here by conducting a mixed-methods qualitative analysis to answer the following four questions: what do AI practitioners understand about the need to translate ethical principles into practice? What motivates AI practitioners to embed ethical principles into design practices? What barriers do AI practitioners face when attempting to translate ethical principles into practice? And finally, what assistance do AI practitioners want and need when translating ethical principles into practice? (shrink)

Demonstrating the connections between contemporary psychoanalysis, Jewish thought and Jewish history, this volume is a significant contribution to the traditions of dialogue, debate and change-within-continuity that epitomize these disciplines. The authors of this volume explore the cross-disciplinary connections between psychoanalysis and Jewish thought, while seeking out the resonance of new meanings, to exemplify the uncanny similarities that exist between ancient Rabbinic methods of interpretation and contemporary psychoanalytic theory and methodology, particularly the centrality of the question and the deconstruction of narrative. (...) In doing so, this collaboration addresses the bi-directional influence between, and the relevance of, the Jewish interpretive tradition and psychoanalysis to provide readers with renewed insight into key topics such as Biblical text and midrash, religious traditions, trauma, gender, history, clinical work and the legacies of the Holocaust on psychoanalytic theory. Creating an intimate environment for interdisciplinary dialogue, this is an essential book for students, scholars and clinicians alike, who seek to understand the continued significance of the multiple connections between psychoanalysis and Jewish thought. (shrink)

This article closely reads “Chelsea Girls,” an autobiographical short story by Eileen Myles that depicts her experience caring for the diabetic, bipolar poet James Schuyler when she was a young writer getting started in East Village in the late 1970s. Their dependency relationship is a form of queer kinship, an early version of the caring relations between lesbians and gay men that HIV/aids would demand over the next two decades as chosen families emerged to nurture gay men and lesbians rejected (...) by their families of origin. The representation of queer kinship offers an alternative to more traditional portrayals of care in literature that focus on the heteronormative family, a site of care that feminist dependency theory also paradoxically privileges. This article synthesizes insights from queer theory and critical disability studies in order to expand our understanding of the roles participants in care can play, the ways they can feel, and the outcomes they can achieve. Myles and Schuyler’s dependency relationship was sustaining for both of them and also critical for her development as a pioneering lesbian poet in an art world still dominated by men. (shrink)

The struggle which Plato has Socrates recommend to his interlocutors in Gorgias - and to his readers - is the struggle to overcome the temptations of worldly success and to concentrate on genuine morality. Ostensibly an enquiry into the value of rhetoric, the dialogue soon becomes an investigation into the value of these two contrasting ways of life. In a series of dazzling and bold arguments, Plato attempts to establish that only morality can bring a person true happiness, and to (...) demolish alternative viewpoints. It is not surprising that Gorgias is one of Plato's most widely read dialogues. Philosophers read it for its coverage of central moral issues; others enjoy its vividness, clarity and occasional bitter humour. This new translation is accompanied by explanatory notes and an informative introduction. (shrink)

The first English-language biography of the well-known traditionalist metaphysican René Guénon, including a separate section assessing the impact of his work in the Western world, and an extensive annotated bibliography.

As children gradually master grammatical rules, they often go through a period of producing form‐meaning associations that were not observed in the input. For example, 2‐ to 3‐year‐old English‐learning children use the bare form of verbs in settings that require obligatory past tense meaning while already starting to produce the grammatical –ed inflection. While many studies have focused on overgeneralization errors, fewer studies have attempted to explain the root of this earlier stage of rule acquisition. In this work, we use (...) computational modeling to replicate children's production behavior prior to the generalization of past tense production in English. We illustrate how seemingly erroneous productions emerge in a model, without being licensed in the grammar and despite the model aiming at conforming to grammatical forms. Our results show that bare form productions stem from a tension between two factors: (1) trying to produce a less frequent meaning (the past tense) and (2) being unable to restrict the production of frequent forms (the bare form) as learning progresses. Like children, our model goes through a stage of bare form production and then converges on adult‐like production of the regular past tense, showing that these different stages can be accounted for through a single learning mechanism. (shrink)

Gender classifications often are controversial. These controversies typically focus on whether gender classifications align with facts about gender kind membership: Could someone really be nonbinary? Is Chris Mosier really a man? I think this is a bad approach. Consider the possibility of ontological oppression, which arises when social kinds operating in a context unjustly constrain the behaviors, concepts, or affect of certain groups. Gender kinds operating in dominant contexts, I argue, oppress trans and nonbinary persons in this way: they marginalize (...) trans men and women, and exclude nonbinary persons. As a result, facts about membership in dominant gender kinds should not settle gender classification practices. (shrink)

Robin McKenna argues that we need to make space for an approach to epistemology that avoids the idealizations typical of the field. He applies this approach to topics in applied and social epistemology, such as what to do about science denial, whether we should try to be intellectually autonomous, and what our obligations are to other inquirers.

During this time of ecological crisis, spiritual guides are needed to provide inspiration and impel action. In the Roman Catholic tradition, saints act as role models and are associated with particular causes, locations, or professions. Who, then, are the ecological saints, whose witness can inspire hope and action in support of the environment? This article explores that question in two ways. First the writings and accounts of saints who are traditionally connected to the environment are examined to produce six indicators (...) of the beliefs, characteristics, and actions of ecological saints. Second, a green gaze is applied to Saint Marguerite Bourgeoys, a seventeenth‐century educator who lived in what would become Montreal, Canada, by comparing her writings and accounts of her life to the six indicators of an ecological saint. Identifying more ecological saints can promote environmental responsibility, and the six indicators of an ecological saint can be the lens through which beloved saints are re‐examined. (shrink)

What responsibility do individuals bear for structural injustice? Iris Marion Young has offered the most fully developed account to date, the Social Connections Model. She argues that we all bear responsibility because we each causally contribute to structural processes that produce injustice. My aim in this article is to motivate and defend an alternative account that improves on Young’s model by addressing five fundamental challenges faced by any such theory. The core idea of what I call the “Role-Ideal Model” is (...) that we are each responsible for structural injustice through and in virtue of our social roles, i.e. our roles as parents, colleagues, employers, citizens, etc., because roles are the site where structure meets agency. In short, the Role-Ideal Model explains how individual action contributes to structural change, justifies demands for action from each particular agent, specifies what kinds of acts should be undertaken, moderates between demanding too much and too little of individual agents, and provides an account of the critical responses appropriate for holding individuals accountable for structural injustice. (shrink)

We want to know what gender is. But metaphysical approaches to this question solely have focused on the binary gender kinds men and women. By overlooking those who identify outside of the binary–the group I call ‘genderqueer’–we are left without tools for understanding these new and quickly growing gender identifications. This metaphysical gap in turn creates a conceptual lacuna that contributes to systematic misunderstanding of genderqueer persons. In this paper, I argue that to better understand genderqueer identities, we must recognize (...) a new type of gender kind: critical gender kinds, or kinds whose members collectively destabilize one or more pieces of dominant gender ideology. After developing a model of critical gender kinds, I suggest that genderqueer is best modeled as a critical gender kind that destabilizes the ‘binary axis’, or the piece of dominant gender ideology that says that the only possible genders are the binary, discrete, exclusive, and exhaustive kinds men and women. (shrink)

This article represents conversations with the American composer Libby Larsen in which she described her beliefs about music, music education, and the dilemmas that our current system faces as we seek to provide relevant and meaningful music education to our students. Our conversation explores such topics as cognitive psychology, music theory, cultural practices and developments in American culture, and current music education practices. Larsen brought up many questions about music education in America, providing some suggestions for the future and (...) posing problems for which the solution may require a great deal of imagination by music education teachers. The article is structured as a Socratic dialogue, in which Larsen constructs an inductively strong argu- ment for making radical changes to current music education practice. (shrink)

Ordinary discourse is filled with discussions about ‘sexual orientation’. This discourse might suggest a common understanding of what sexual orientation is. But even a cursory search turns up vastly differing, conflicting, and sometimes ethically troubling characterizations of sexual orientation. The conceptual jumble surrounding sexual orientation suggests that the topic is overripe for philosophical exploration. This paper lays the groundwork for such an exploration. In it, I offer an account of sexual orientation – called ‘Bidimensional Dispositionalism’ – according to which sexual (...) orientation concerns what sex[es] and gender[s] of persons one is disposed to sexually engage, and makes no reference to one’s own sex and gender. (shrink)

Blended social impact investment transactions, in which multiple types of capital are combined to support attainment of social impact, are a pervasive, yet not closely examined, feature of the SII market. This paper seeks to describe and understand blended SII transactions through the lens of institutional theory. Specifically, we use the institutional logics theoretical frame to shed light on the implications of combining several institutional logics in SII transactions. Consistent with other SII research, we find that parties to blended SII (...) transactions combine financial/commercial and social welfare logics. However, in blended SII transactions, different combinations of these logics are enacted by different stakeholders in a multi-hybrid-logic structure. As such, we propose that blended SII transactions are hybrids-of-hybrids. We argue that it is this hybrids-of-hybrid characteristic that differentiates blended SII transactions from other forms of SII and increases the potential for significant logical misalignment and resultant conflict and contestation. From a business ethics perspective, blended SII transactions cast light on the critical and often unrecognized role that grants and concessionary capital frequently play in enabling SII in not-for-profit, charitable ventures. We speculate that this can distort understanding of SII with adverse implications at the transaction and field levels. (shrink)

Auditors’ virtue comprises those qualities of character that manifest the ideals of the audit community (c.f., Maclntyre, 1984, After Virtue. (University of Notre Dame Press, Notre Dame)), and are instrumental in ensuring that auditors’ professional judgment is exercised according to a high moral standard (Thorne, 1998, Research on Accounting Ethics. (JAI Press, Greenwich, CT)). Nevertheless, the lack of valid and reliable quantitative measures of auditors’ virtue impedes research that furthers our understanding of how best to promote virtue in the audit (...) community. To address this gap, we develop two measures of auditors’ virtue. We report the results of the validity and reliability of the scales. In addition, we use the findings from the administration of these scales to professional accountants to refine and validate the theoretical characterization of virtues developed by Pincoffs (1986, Quandaries and Virtues. University Press of Kansas, Lawrence, KS) and Libby and Thorne (2004, Business Ethics Quarterly). In so doing, this study provides a foundation by which future audit research can study ways to ensure that auditors’ virtue is promoted throughout the audit community. (shrink)

In the writings of Pierre Teilhard de Chardin, the word “nature” occurs more than a thousand times, though this term is not listed in the Teilhard Lexicon by Siôn Cowell. A qualitative analysis of nature throughout Teilhard's writings produced 13 distinct definitions that can be summarized into five categories; nature can be an inherent way of being, sacred, an object, or that which is not artificial. The multivalent term has produced different interpretations of Teilhard's work, specifically in the ecological eschatological (...) question of whether living organisms will be included in the final transformation. Theologians’ responses to this question range from affirmation to dissension, with varying levels of certainty, demonstrating the variability that can be caused by ambiguous language. (shrink)

Postmodernism and Education responds to the interest in postmodernism as a way of understanding social, cultural and economic trends. Robin Usher and Richard Edwards explore the impact which postmodernism has had upon the theory and practice of education, using a broad analysis of postmodernism and an in-depth introduction to key writers in the field, including Lacan, Derrida, Foucault and Lyotard. In examining the impact which this thinking has had upon contemporary theory and practice of education, Usher and Edwards concentrate (...) particularly upon how postmodernist ideas challenge existing concepts, structures and hierarchies. (shrink)

There has been extensive discussion of testimonial epistemic injustice, the phenomenon whereby a speaker’s testimony is rejected due to prejudice regarding who they are. But people also have their testimony rejected or preempted due to prejudice regarding what they communicate. Here, the injustice is content focused. We describe several cases of content focused injustice, and we theoretically interrogate those cases by building up a general framework through which to understand them as a genuine form of epistemic injustice that stands in (...) intertwined relationships to other forms of epistemic injustice. (shrink)

Moral agency is limited, imperfect, and structurally constrained. This is evident in the many ways we all unwittingly participate in widespread injustice through our everyday actions, which I call ‘structural wrongs’. To do justice to these facts, I argue that we should distinguish between summative and formative moral criticism. While summative criticism functions to conclusively assess an agent's performance relative to some benchmark, formative criticism aims only to improve performance in an ongoing way. I show that the negative sanctions associated (...) with summative responses are only justifiably imposed under certain conditions when persons exercise their agency wrongly — conditions that do not always hold for structural wrongs. Yet even in such cases we can still use formative responses, which are warranted whenever agents fall short of moral ideals. Expanding our repertoire of moral criticism to include both summative and formative responses enables us to better appreciate both the powers and limitations of our agency, and the complexity of moral life. (shrink)

This 1990 book is a survey of the critical reaction to Beethoven's music as it appeared in the major musical journals, French as well as German, of his day, and represents the first published history of Beethoven reception. The author discusses the philosophical and analytical implications of these reviews and reassesses what has come to be the accepted view of a nineteenth-century musical aesthetics rooted in Romantic Idealism. Wallace sees Beethoven's critics as in fact providing a link between two apparently (...) antithetical approaches to music: the eighteenth-century emphasis on expression and extra-musical interpretation and the nineteenth-century emphasis on 'absolute' music and formal analysis. This book thus provides, in addition to a carefully documented study of Beethoven's critical reception, a re-evaluation of his oeuvre and its significance in music history. An index of all reviews cited is provided, and a further appendix contains the quoted material in its original language. (shrink)

We live in a world saturated in both racial and gendered divisions. Our focus is on one place where attitudes about these divisions diverge: language. We suspect most everyone would be horrified at the idea of adding race-specific pronouns, honorifics, generic terms, and so on to English. And yet gender-specific terms of the same sort are widely accepted and endorsed. We think this asymmetry cannot withstand scrutiny. We provide three considerations against incorporating additional race-specific terms into English, and argue that (...) these considerations also support eliminating the analogous gender-specific terms. With respect to these parts of speech, English should be no more gender-specific than it already is race-specific. (shrink)

In this paper, we develop a typology of auditors’ virtues through in-depth interviews with nine exemplars of the audit community.We compare this typology with prescribed auditors’ virtues as represented in the applicable Code of Professional Conduct. Ourcomparison shows that the Code places a primary emphasis on mandatory virtues including the virtues of “independent,” “objective,”and “principled.” While the non-mandatory virtues, which involve “going beyond the minimum” and “putting the public interest foremost,” were identified by our exemplars as essential to the auditor’s (...) role, they received little or no emphasis in the Rules of Professional Conduct. We find this particularly alarming, given that the exemplars interviewed for this study viewed these virtues are essential to the auditors’ role. If the audit profession wishes to uphold public confidence by encouraging the possession of non-mandatory auditors’ virtues, our research suggests that non-mandatory auditors’ virtues should be explicitly described and included in rules of professional conduct. (shrink)

In this paper, we defend two main claims. The first is a moderate claim: we have a negative duty to not use binary gender-specific pronouns he or she to refer to genderqueer individuals. We defend this with an argument by analogy. It was gravely wrong for Mark Latham to refer to Catherine McGregor, a transgender woman, using the pronoun he; we argue that such cases of misgendering are morally analogous to referring to Angel Haze, who identifies as genderqueer, as he (...) or she. The second is a radical claim: we have a negative duty to not use any gender-specific pronouns to refer to anyone, regardless of their gender identity. We offer three arguments in favor of this claim (which appeal to concerns about inegalitarianism and risk, invasions of privacy, and reinforcing essentialist ideologies). We also show why the radical claim is compatible with the moderate claim. Before concluding, we examine common concerns about incorporating either they or a neologism such as ze as a third-person singular gender-neutral pronoun. These concerns, we argue, do not provide sufficient reason to reject either the moderate or radical claim. (shrink)