The theological map of the world has been transformed through demographic changes in the Church brought about by the recession from Christian faith in the West and the huge accession to it in other parts of the world. The implications for theological education and Christian scholarship are considered in relation to geopolitical, religio-demographic, academic and theological factors. All point to an urgent need for the development of Christian scholarship in Africa, Asia and Latin America, and for increasing African, Asian and (...) Latin American leadership in theological education. (shrink)

Medical-legal partnerships connect legal advocates to healthcare providers and settings. Maintaining effectiveness of medical-legal partnerships and consistently identifying opportunities for innovation and adaptation takes intentionality and effort. In this paper, we discuss ways in which our use of data and quality improvement methods have facilitated advocacy at both patient (client) and population levels as we collectively pursue better, more equitable outcomes.

South Africa's principal corporate governance report aspires to an 'inclusive' approach to corporate governance, in which companies are clearly advised to consider the interests of a variety of stakeholders. Yet, in common with many other countries, there is little discussion of the theoretical foundations and assumptions implicit in the recommended approach to corporate governance. The purpose of this article is to provide an analysis of corporate governance and the corporate environment in South Africa in terms of existing theory and models (...) of corporate governance, and to provide a critique based on a consideration of traditional African values and the socio-economic necessities of post-apartheid South Africa. The result is the identification of an incompatibility between the current corporate environment in South Africa and the given exposition of African values. Some prospects for change are then identified. (shrink)

Alasdair MacIntyre’s After Virtue presented a reinterpretation of Aristotelian virtue ethics that is contrasted with the emotivism of modern moral discourse, and provides a moral scheme that can enable a rediscovery and reimagination of a more coherent morality. Since After Virtue’s publication, this scheme has been applied to a variety of activities and occupations, and has been influential in the development of research in accounting ethics. Through a ‘close’ reading of Chaps. 14 and 15 of AV, this paper considers and (...) applies the key concepts of practices, institutions, internal and external goods, the narrative unity of a human life and tradition, and the virtues associated with these concepts. It contributes, firstly, by providing a more accurate and comprehensive application of MacIntyre’s scheme to accounting than that available in the existing literature. Secondly, it identifies areas in which MacIntyre’s scheme supports the existing approach to professional accounting ethics as articulated by the various International Federation of Accountants pronouncements as well as areas in which it provides a critique and challenge to this approach. The application ultimately provides an alternative philosophical perspective through which accounting can be examined and further research into accounting ethics pursued. (shrink)

The techniques that some large multinational corporations use to reduce their tax liability have come under increasing public scrutiny in recent years, alongside governmental investigations and international commitments aimed at curbing opportunities for tax avoidance. Although discussion of tax avoidance activities, and their regulatory responses, is often conducted with reference to moral concepts, philosophical analysis of the ethics of multinational tax avoidance remains limited. In particular, the virtue ethics tradition that emphasises the agent and the performance of specific roles has (...) not been considered in detail. This paper examines how the contemporary virtue ethics of Alasdair MacIntyre can be applied to the issue of multinational tax avoidance, and considers the role that accountants play in these activities. It argues, firstly, that MacIntyre’s approach provides a more useful philosophical analysis of the issue and, secondly, that the main parties involved are likely to agree with the main tenets of this approach. The paper also contributes by reconceptualising, using MacIntyre’s scheme, the issue of tax avoidance in relation to Donald Cressey’s ‘fraud triangle’. (shrink)

The African philosophy of Ubuntu is typically characterised as a communitarian philosophy that emphasises virtues such as compassion, tolerance and harmony. In recent years there has been growing interest in this philosophy, and in how it can be applied to a variety of disciplines and issues. Several authors have provided useful introductions of Ubuntu in the field of business ethics and suggested theoretical ways in which it could be applied. The purpose of this paper is to extend this discussion by (...) providing a more critical analysis of Ubuntu and business ethics with the aim of clarifying the role that Ubuntu can play, and providing guidance for further research in this area. The analysis consists of three sections. In the first, certain problems are identified within the existing literature. This is followed by a consideration of alternative perspectives and interpretations of Ubuntu. The last section, following from the first two, identifies specific areas requiring further research, both empirical and non-empirical, as well as ways in which Ubuntu could be fruitfully applied. (shrink)

That alcohol provides a benefit to creative processes has long been assumed by popular culture, but to date has not been tested. The current experiment tested the effects of moderate alcohol intoxication on a common creative problem solving task, the Remote Associates Test . Individuals were brought to a blood alcohol content of approximately .075, and, after reaching peak intoxication, completed a battery of RAT items. Intoxicated individuals solved more RAT items, in less time, and were more likely to perceive (...) their solutions as the result of a sudden insight. Results are interpreted from an attentional control perspective. (shrink)

A wide range of decision-making models have been offered to assist in making ethical decisions in the workplace. Those that are based on normative moral frameworks typically include elements of traditional moral philosophy such as consequentialist and/or deontological␣ethics. This paper suggests an alternative model drawing on Jean-Paul Sartre’s existentialism. Accordingly, the model focuses on making decisions in full awareness of one’s freedom and responsibility. The steps of the model are intended to encourage reflection of one’s projects and one’s situation and (...) the possibility of refusing the expectations of others. A case study involving affirmative action in South Africa is used to demonstrate the workings of the model and a number of strengths and weaknesses are identified. Despite several weaknesses that can be raised regarding existential ethics, the model’s success lies in the way that it reframes ethical dilemmas in terms of individual freedom and responsibility, and in its acceptance and analysis of subjective experiences and personal situations. (shrink)

Research on corporate political activity has considered a number of antecedents to a firm’s engagement in politics. The majority of this research has focused on either industry or firm-level motivations that lead to corporate political activity, leaving the role of the firm’s leader noticeably absent in such scholarship. This article combines ideas from Upper Echelons Theory with research in corporate political activity to bridge this important gap. More specifically, this research utilizes CEO demographic characteristics to determine whether a firm will (...) invest in political activity and how these characteristics influence the particular approach to political activity the firm undertakes. Considering 27 years of data from large U.S. firms, we find that a CEO’s age, tenure, functional, and educational backgrounds influence whether and how the firm invests in political activity. (shrink)

On one reading of Kant’s account of our original representations of space and time, they are, in part, products of the understanding or imagination. On another, they are brute, sensible givens, entirely independent of the understanding. In this article, while I agree with the latter interpretation, I argue for a version of it that does more justice to the insights of the former than others currently available. I claim that Kant’s Transcendental Deduction turns on the representations of space and time (...) as determinate, enduring particulars, whose unity is both given and a product of synthesis. (shrink)

South Africa’s principal corporate governance report aspires to an ‘inclusive’ approach to corporate governance, in which companies are clearly advised to consider the interests of a variety of stakeholders. Yet, in common with many other countries, there is little discussion of the theoretical foundations and assumptions implicit in the recommended approach to corporate governance. The purpose of this article is to provide an analysis of corporate governance and the corporate environment in South Africa in terms of existing theory and models (...) of corporate governance, and to provide a critique based on a consideration of traditional African values and the socio-economic necessities of post-apartheid South Africa. The result is the identification of an incompatibility between the current corporate environment in South Africa and the given exposition of African values. Some prospects for change are then identified. (shrink)

This paper investigates how ethics is incorporated in the qualification process for prospective professional accountants across Australia and New Zealand. It does so by examining the structure of these qualification processes and by analysing the learning objectives and summarised content for ethics courses that prospective accountants take either at university or through the post-degree programs provided by CPA Australia and Chartered Accountants Australia and New Zealand. We do this to understand how the ‘sandwich’ approach to teaching ethics :77–92, 1993) is (...) implemented. This approach advocates a standalone ethics course, followed by ethical cases that are integrated across accounting courses, and subsequently a capstone course that combines ethics and professionalism. We test the extent to which this approach is adopted and examine how its application relates to the components of moral behaviour. The results provide three significant contributions. The first is that the ‘sandwich’ approach is not in place for most prospective accountants as only a minority of programs include a mandatory course with a substantial ethics component, and this is more likely in undergraduate rather than postgraduate programs. The second contribution is that although moral sensitivity and moral judgement are widely considered, little attention is given to issues of moral motivation and moral character. We suggest that change is unlikely without explicit ethical education requirements from the professional accounting bodies. The paper also makes a final contribution by proposing a more nuanced typology characterising the degree to which ethics is incorporated in particular courses. (shrink)

Some scholars have argued that religiously injurious speech poses a serious problem for secular liberal thought. It has been suggested that secular liberal thought and political practice often misrecognize the nature of the injury involved in speech that violates the sacred and that much secular thought about religious injury (and free exercise more generally) is premised on unacknowledged Protestant conceptions of what real religion is. In this essay, I argue against the ideas that secular liberalism tends to treat religion only (...) as a matter of freely chosen belief and that the unchosen, habituated nature of much religious experience raises a problem for the defense of speech that violates the sacred. I argue that secular thought and practice should remain very concerned about the social and political harms of speech directed unambiguously at social groups but need not eliminate the gap between religious attachments and religious persons. (shrink)

Lucy Allais argues that we can better understand Kant's transcendental idealism by taking seriously the analogy of appearances to secondary qualities that Kant offers in theProlegomena. A proper appreciation of this analogy, Allais claims, yields a reading of transcendental idealism according to which all properties that can appear to us in experience are mind-dependent relational properties that inhere in mind-independent objects. In section 1 of my paper, I articulate Allais's position and its benefits, not least of which is its elegant (...) explanation of how the features of objects that appear to us are transcendentally ideal while still being ‘empirically’ real. In section 2, I contend that there are elements of Allais's account that are problematic, yet also inessential, to what I view to be the core contribution of her analysis. These elements are the views that the properties that appear to human beings are not really distinct from properties that things have ‘in themselves’ and that Kant embraced a relational account of perception. In section 3, I return to the core of Allais's reading and argue that, despite its multiple virtues, it cannot make sense of key features of Kant's idealism. (shrink)

Two critical thinking skills—the tendency to avoid myside bias and to avoid one-sided thinking—were examined in three different experiments involving over 1200 participants and across two different paradigms. Robust indications of myside bias were observed in all three experiments. Participants gave higher evaluations to arguments that supported their opinions than those that refuted their prior positions. Likewise, substantial one-side bias was observed—participants were more likely to prefer a one-sided to a balanced argument. There was substantial variation in both types of (...) bias, but we failed to find that participants of higher cognitive ability displayed less myside bias or less one-side bias. Although cognitive ability failed to associate with the magnitude of the myside bias, the strength and content of the prior opinion did predict the degree of myside bias shown. Our results indicate that cognitive ability—as defined by traditional psychometric indicators—turns out to be surprisingly independent of two of the most important critical thinking tendencies discussed in the literature. (shrink)

Many proponents of deliberative democracy expect reasonable citizens to engage in rational argumentation. However, this expectation runs up against findings by behavioral economists and social psychologists revealing the extent to which normal cognitive functions are influenced by bounded rationality. Individuals regularly utilize an array of biases in the process of making decisions, which inhibits our argumentative capacities by adversely affecting our ability and willingness to be self-critical and to give due consideration to others’ interests. Although these biases cannot be overcome, (...) I draw on scientifically corroborated insights offered by Adam Smith to show that they can be kept in check if certain affective and cognitive capacities are cultivated. Smith provides a compelling account of how to foster sympathetic, impartial, and projective role-taking in the process of interacting with others, which can greatly enhance our capacity and willingness to critically assess our own interests and fairly consider those of others. (shrink)

Alasdair MacIntyre’s critique of managerial capitalism is well known, with some arguing that MacIntyrean thought is antithetical to contemporary capitalist business. Nevertheless, substantial efforts have been taken to demonstrate how different business activities constitute MacIntyrean practices, which points to an incoherence at the heart of MacIntyrean business ethics scholarship. This article proposes a way of bridging these perspectives, suggesting a reimagined MacIntyrean approach to business that is thoroughly ‘practice-led.’ A detailed comparison of accounting and management shows that while neither are (...) practices in ‘good order,’ they differ in significant ways: where management does not meet the criteria for a MacIntyrean practice, accounting is a ‘distorted’ practice. This leads to a categorisation of practice-led business activity, whereby the traditional tasks of management are subsumed, shared or subordinated to practices and practitioners. Insights on how this can be implemented are drawn from the ‘communities of practice’ literature and a consideration of professions. (shrink)

In this article I take up John Rawls's invitation to investigate the capacity of a given comprehensive ethical doctrine to endorse on principled grounds the liberal terms of social cooperation. In the case of Islamic political ethics, however, far more is at stake in affirming citizenship in a (non-Muslim) liberal democracy than state neutrality and individual autonomy. Islamic legal and political traditions have traditionally held that submission to non-Muslim political authority and bonds of loyalty and solidarity with non-Muslim societies are (...) to be avoided. In this article, I examine the Islamic foundations for affirming on principled grounds residence, political obligation and loyalty to a non-Muslim state. My research shows not only that such grounds exist even in classical Islamic legal discourses, but also that the concerns of Islamic scholars vindicate political liberalism's claim to successfully accommodate the adherents of certain non-liberal doctrines by refraining from proclaiming controversial metaphysical truth-claims. (shrink)

"Much of the disagreement and controversy over Ramadan's significance arguably stems not from a disagreement over what he is on record as having asserted or done but from unexamined or unarticulated assumptions about liberal principles and what they demand of Muslims.".

abstract In this article I consider whether the legalization of sex‐same marriage implies a right to incestuous marriage. I begin by suggesting that the liberal state get out of the ‘marriage’ business by leveling down to a universal civil union status. The question is then whether incestuous unions should be both legal and eligible for this status. I argue that the arguments compatible with public reason for prohibiting them outright, or even for excluding them from the permissible types of legally (...) registered partnerships, are quite weak. The objections to allowing such relations are those from (1) child abuse; (2) unfair burdening of society; and (3) the creation of bad lives. I argue that while rape and other forms of child abuse would be no more legal or tolerated than they are now, the concern about any form of weakening a society's legal and political resources to combat such abuses does indeed register on the justificatory scale, but does not prove that such first‐degree incestuous sexual relations are inherently bad enough to warrant intervention in their own right. I then argue that the concern about unfairly burdening society with unhealthy persons is not as dangerously totalitarian as we might initially fear, but nor is it strong enough to justify an outright prohibition. Finally, I argue that a concern to dissuade persons from creating certain kinds of lives (children with extreme birth defects) is also not as dangerously totalitarian as we might initially fear, and in fact goes further towards explaining why we might have a legitimate interest in intervening. Nonetheless, I argue that the criminalization of such acts only make sense when they are indicators of other offenses, namely negligence or abuse, and it thus seems that the act of consanguineous reproduction is itself insufficient. (shrink)

There has, in recent decades, been considerable scholarship regarding the moral aspects of corporate governance, and differences in corporate governance practices around the world have been widely documented and investigated. In such a context, the claims associated with moral relativism are relevant. The purpose of this paper is to provide a detailed consideration of how the metaethical and normative claims of moral relativism in particular can be applied to corporate governance. This objective is achieved, firstly, by reviewing what is meant (...) by metaethical moral relativism and identifying two ways in which the metaethical claim can be assessed. The possibility of a single, morally superior model of corporate governance is subsequently considered through an analysis of prominent works justifying the shareholder and stakeholder approaches, together with a consideration of academic agreement in this area. The paper then draws on the work of Wong, firstly in providing an argument supporting metaethical moral relativism and secondly regarding values of tolerance and/or accommodation that can contribute to the normative claim. The paper concludes by proposing an argument that it is morally wrong to impose a model of corporate governance where there are differences in moral judgements relevant to corporate governance, or to interfere with a model in similar circumstances, and closes with consideration of the argument’s implications. (shrink)

Recurrent scandals in business ethics demonstrate that work is, on occasion, unambiguously unethical. It is not clear, however, exactly how the concept of ‘meaningful work’ can be applied to such work, and whether, for example, work can be both unethical and meaningful. This article explores three different conceptualisations of meaningful work: where meaningful work is considered to be subjective, primarily subjective but with objective constraints or primarily objective (adopting Alasdair MacIntyre's neo-Aristotelian framework). These competing conceptualisations are examined in relation to (...) the ethical failures in the Australian financial advice industry. From 2009, a range of parliamentary inquiries, including a Royal Commission, documented significant ethical failures at both individual and institutional levels across the industry, which caused substantial hardship to tens of thousands of clients. Among the subsequent reforms was a drive towards the professionalisation of financial advice through enhanced educational standards, a code of ethics and the development of a professional identity. This case demonstrates the different ways in which the conceptualisations of meaningful work can be applied. However, Alasdair MacIntyre's scheme of practices, institutions, internal and external goods is presented as a preferred conceptualisation of the case, accommodating considerations of both ethics and meaningful work and contributing towards a theory of good work in general. (shrink)

I argue that Grafen’s formal darwinism project could profitably incorporate a gene’s-eye view, as informed by the major transitions framework. In this, instead of the individual being assumed to maximise its inclusive fitness, genes are assumed to maximise their inclusive fitness. Maximisation of fitness at the individual level is not a straightforward concept because the major transitions framework shows that there are several kinds of biological individual. In addition, individuals have a definable fitness, exhibit individual-level adaptations and arise in a (...) major transition, only to the extent that the inclusive-fitness interests of genes within them coincide. Therefore, as others have suggested, the fundamental level at which fitness is maximised is the gene level. Previous reconciliations of the concepts of gene-level fitness and individual-level fitness implicitly recognise this point. Adaptations always maximise the fitness of their causative genes, but may be simple or complex. Simple adaptations may be controlled by single genes and be maladaptive at higher levels, whereas complex adaptations are controlled by multiple genes and rely on those genes having coinciding fitness interests at a higher level, for a given trait. (shrink)

Much research in the last two decades has demonstrated that human responses deviate from the performance deemed normative according to various models of decision making and rational judgment (e.g., the basic axioms of utility theory). This gap between the normative and the descriptive can be interpreted as indicating systematic irrationalities in human cognition. However, four alternative interpretations preserve the assumption that human behavior and cognition is largely rational. These posit that the gap is due to (1) performance errors, (2) computational (...) limitations, (3) the wrong norm being applied by the experimenter, and (4) a different construal of the task by the subject. In the debates about the viability of these alternative explanations, attention has been focused too narrowly on the modal response. In a series of experiments involving most of the classic tasks in the heuristics and biases literature, we have examined the implications of individual differences in performance for each of the four explanations of the normative/descriptive gap. Performance errors are a minor factor in the gap; computational limitations underlie non-normative responding on several tasks, particularly those that involve some type of cognitive decontextualization. Unexpected patterns of covariance can suggest when the wrong norm is being applied to a task or when an alternative construal of the task should be considered appropriate. Key Words: biases; descriptive models; heuristics; individual differences; normative models; rationality; reasoning. (shrink)

Tariq Ramadan’s recent book, Radical Reform: Islamic Ethics and Liberation, boldly proclaims the need for Muslims to completely rethink the very meaning of Islamic law, traditionally the preeminent Islamic normative discourse and a primary distinguishing feature of Islam from other religions, replacing it with a more ecumenical applied ethics. He begins the book by rejecting the moderate reformist methods adopted in his previous books as insufficient for the ‘radical reform’ of their epistemologies and mentalities which he believes contemporary Muslims must (...) undertake. It is tempting, therefore, to see this work as a radical break with Law. In this article, I offer a different interpretation. On my reading, throughout his previous works Ramadan systematically advanced and elevated a certain interpretation of Law, based on an appropriation of certain concepts taken from mainstream Islamic legal theory and crucial to the efforts of all reformist thinkers. It is these concepts, which he retains but completely recasts, which mediate his move to a post-legal Islamic ethics. I argue that Ramadan’s long-term project neither merely abandons Islamic law, nor merely reforms it, but dissolves the framework of Law through its own devices. (shrink)

Mirror for the Muslim Prince: Islam and the Theory of Statecraft. Edited by Mehrzad Boroujerdi. Modern Intellectual and Political Theory of the Middle East. Syracuse: Syracuse University Press, 2013. Pp. xi + 465. $49.95.

In this article I consider whether the legalization of sex-same marriage implies a right to incestuous marriage. I begin by suggesting that the liberal state get out of the 'marriage' business by leveling down to a universal civil union status. The question is then whether incestuous unions should be both legal and eligible for this status. I argue that the arguments compatible with public reason for prohibiting them outright, or even for excluding them from the permissible types of legally registered (...) partnerships, are quite weak. The objections to allowing such relations are those from (1) child abuse; (2) unfair burdening of society; and (3) the creation of bad lives. I argue that while rape and other forms of child abuse would be no more legal or tolerated than they are now, the concern about any form of weakening a society's legal and political resources to combat such abuses does indeed register on the justificatory scale, but does not prove that such first-degree incestuous sexual relations are inherently bad enough to warrant intervention in their own right. I then argue that the concern about unfairly burdening society with unhealthy persons is not as dangerously totalitarian as we might initially fear, but nor is it strong enough to justify an outright prohibition. Finally, I argue that a concern to dissuade persons from creating certain kinds of lives (children with extreme birth defects) is also not as dangerously totalitarian as we might initially fear, and in fact goes further towards explaining why we might have a legitimate interest in intervening. Nonetheless, I argue that the criminalization of such acts only make sense when they are indicators of other offenses, namely negligence or abuse, and it thus seems that the act of consanguineous reproduction is itself insufficient. (shrink)

In this essay, I offer a twofold defense of homelessness. First, I argue that specifiable socio-economic forms of organization that are common among the homeless and that operate at least partially independently of state and philanthropic institutions embody valuable and worthwhile ways to live and to make a living. Second, the norms underlying the current institutional response to homelessness facilitate psychological distress and social fragmentation not just among the homeless but among the housed as well. As a result, the ways (...) in which the homeless seek to live and to make a living may be conducive to the wellbeing of the housed as well. (shrink)

Andrew F. Smith argues that citizens of divided societies have three powerful incentives to engage in public deliberation_in free, open, and reasoned dialogue aimed at contributing to the establishment of well-developed laws. When contesting for political influence, or pursuing the enshrinement of one's convictions in law, deliberating publicly is a necessary condition for taking oneself to be a responsible moral, epistemic, and religious agent.

Commonplace among deliberative theorists is the view that, when defending preferred laws and policies, citizens should appeal only to reasons they expect others reasonably to accept. This view has been challenged on the grounds that it places an undue burden on religious citizens who feel duty-bound to appeal to religious reasons to justify preferred positions. In response, I develop a conception of democratic deliberation that provides unlimited latitude regarding the sorts of reasons that can be introduced, so long as one (...) is prepared to defend them against criticism. Moreover, I contend that religious citizens have a powerful incentive, based on their religious convictions, to be fully responsive to criticism. I defend this proposition by drawing on Robert Erlewine’s account of Hermann Cohen’s ‘religion of reason’. (shrink)

Epistemic Responsibility and Democratic Justification Content Type Journal Article Pages 297-302 DOI 10.1007/s11158-011-9147-1 Authors Andrew F. Smith, Drexel University, Philadelphia, PA, USA Journal Res Publica Online ISSN 1572-8692 Print ISSN 1356-4765 Journal Volume Volume 17 Journal Issue Volume 17, Number 3.

We report on five experiments investigating response choices and response times to simple science questions that evoke student “misconceptions,” and we construct a simple model to explain the patterns of response choices. Physics students were asked to compare a physical quantity represented by the slope, such as speed, on simple physics graphs. We found that response times of incorrect answers, resulting from comparing heights, were faster than response times of correct answers comparing slopes. This result alone might be explained by (...) the fact that height was typically processed faster than slope for this kind of task, which we confirmed in a separate experiment. However, we hypothesize that the difference in response time is an indicator of the cause of the response choice. To support this, we found that imposing a 3-s delay in responding increased the number of students comparing slopes on the task. Additionally a significant proportion of students recognized the correct written rule , but on the graph task they incorrectly compared heights. Finally, training either with repetitive examples or providing a general rule both improved scores, but only repetitive examples had a large effect on response times, thus providing evidence of dual paths or processes to a solution. Considering models of heuristics, information accumulation models, and models relevant to the Stroop effect, we construct a simple relative processing time model that could be viewed as a kind of fluency heuristic. The results suggest that misconception-like patterns of answers to some science questions commonly found on tests may be explained in part by automatic processes that involve the relative processing time of considered dimensions and a priority to answer quickly. (shrink)