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

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

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

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

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

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

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

In Australia as is the case elsewhere, ethics is a developing aspect of business behaviour. Many educational institutions and business enterprises have a strong interest in the subject, particularly from the practical viewpoint of creating an ethical culture in business that has substantial practical effects. In this paper, the codes of ethics of five large enterprises are examined. They were selected as being typical of a collection of corporate codes used in Australia held by the Ethics Research Group at the (...) University of Technology, Sydney. Two codes were from international companies: a chemical manufacturing company and a health, beauty and medical manufacturer. The other codes were from an Australian bank, an Australian federal government business agency, and an Australian mining company.Corporate codes of ethics rarely contain operational definitions to direct their addressees on situations of moral hazard and the required response, to achieve a particular desired ethical corporate culture. Consequently, addressees constitute the locus of ethical decision making in enterprises. By contrast, the language used in the corporate codes examined construct an authoritarian position in the writer/reader relationship from the overuse of grammatical structures such as relational clauses, the passive, nominalisation, grammatical metaphor and modality. Collectively, these structures communicate a strong sense of obligation and even powerlessness since a strong authoritarian tone is established which does not give the addressees the possibility of discretionary decision making. (shrink)

‘What it is like’ talk (‘WIL-talk’) — the use of phrases such as ‘what it is like’ — is ubiquitous in discussions of phenomenal consciousness. It is used to define, make claims about, and to offer arguments concerning consciousness. But what this talk means is unclear, as is how it means what it does: how, by putting these words in this order, we communicate something about consciousness. Without a good account of WIL-talk, we cannot be sure this talk sheds light, (...) rather than casts shadows, on our investigations of consciousness. The popular technical account of WIL-talk (see e.g. Lewis, 1995, and Kim, 1998) holds that WIL-talk involves technical terms — terms which look like everyday words but have a distinct meaning — introduced by philosophers. I argue that this account is incorrect by showing that the alleged technical terms were not introduced by philosophers, and that these terms do not have a technical meaning. (shrink)

Is it rational to be moral? How do rationality and morality fit together with being human? These questions are at the heart of David Schmidtz's exploration of the connections between rationality and morality. This inquiry leads into both metaethics and rational choice theory, as Schmidtz develops conceptions of what it is to be moral and what it is to be rational. He defends a fairly expansive conception of rational choice, considering how ends as well as means can be rationally chosen (...) and explaining the role of self-imposed constraints in a rational life plan. His moral theory is dualistic, ranging over social structure as well as personal conduct and building both individual and collective rationality into its rules of recognition for morals. To the "why be moral" question, Schmidtz responds that being moral is rational, but he does not assume we have reasons to be rational. Instead, Schmidtz argues that being moral is rational in a particular way and that beings like us in situations like ours have reasons to be rational in just that way. This approach allows him to identify decisive reasons to be moral; at the same time, it explains why immorality is as prevalent as it is. This book thus offers a set of interesting and realistic conclusions about how morality fits into the lives of humanly rational agents operating in an institutional context like our own. (shrink)

In this article I argue that justice often requires that candidates who are sufficiently qualified for jobs be hired via lottery on the basis that this is the best way to recognise each candidate's equal moral claim to access meaningful work. In reaching this conclusion I consider a variety of potential objections from the perspectives of the employer, of the most qualified candidate, and of third parties, but ultimately reject the idea that a person's status as the most qualified candidate (...) can explain why they ought to be appointed over other sufficiently qualified candidates. (shrink)

Thomas Aquinas was one of the greatest Western philosphers and one of the greatest theologians of the Christian church. In this book we at last have a modern, comprehensive presentation of the total thought of Aquinas. Books on Aquinas invariably deal with either his philosophy or his theology. But Aquinas himself made no arbitrary division between his philosophical and his theological thought, and this book allows readers to see him as a whole. It introduces the full range of Aquinas' thinking; (...) and it relates his thinking to writers both earlier and later than Aquinas himself. (shrink)

This book explores the logic and historical origins of a strange taboo that has haunted literary critics since the 1940s, keeping them from referring to the intentions of authors without apology. The taboo was enforced by a seminal article, "The Intentional Fallacy," and it deepened during the era of poststructuralist theory. Even now, when the vocabulary of "critique" that has dominated the literary field is under sweeping revision, the matter of authorial intention has yet to be reconsidered. This work explains (...) how "The Intentional Fallacy" confused different kinds of authorial intentions and how literary critics can benefit from a more up-to-date understanding of intentionality in language. The result is a challenging inventory of the resources of literary theory, including implied readers, poetic speakers, omniscient narrators, interpretive communities, linguistic indeterminacy, unconscious meaning, literary value, and the nature of literature itself. (shrink)

The view that phenomenally conscious robots are on the horizon often rests on a certain philosophical view about consciousness, one we call “nomological behaviorism.” The view entails that, as a matter of nomological necessity, if a robot had exactly the same patterns of dispositions to peripheral behavior as a phenomenally conscious being, then the robot would be phenomenally conscious; indeed it would have all and only the states of phenomenal consciousness that the phenomenally conscious being in question has. We experimentally (...) investigate whether the folk think that certain (hypothetical) robots made of silicon and steel would have the same conscious states as certain familiar biological beings with the same patterns of dispositions to peripheral behavior as the robots. Our findings provide evidence that the folk largely reject the view that silicon-based robots would have the sensations that they, the folk, attribute to the biological beings in question. (shrink)

In this article I argue that we should understand some forms of hypocritical behaviour in terms of epistemic injustice; a type of injustice in which a person is wronged in their capacity as a knower. If each of us has an interest in knowing what morality requires of us, this can be undermined when hypocritical behaviour distorts our perception of the moral landscape by misrepresenting the demandingness of putative moral obligations. This suggests that a complete theory of the wrongness of (...) hypocrisy must account for hypocrisy as epistemic injustice. (shrink)

Excerpt from An Introduction to Political Philosophy Political philosophy cannot be learnt from text-books. If it be true - "That nature always does contrive That every boy and every gal That's born into the world alive Is either a little Liberal, Or else a little Conservative," then the most interesting problems of political philosophy must remain matters of controversy. It is perhaps for this reason that students are generally asked to approach the subject by way of the study of the (...) writings of certain political philosophers that are generally regarded as classical. Or it may be because, as Aristotle said - "It would probably be right to suppose that not only these but all other political discoveries have been made repeatedly, or rather an infinite number of times in the lapse of ages... It is our duty then while we avail ourselves adequately of the discoveries of the past, to endeavour to fill up the deficiencies that remain" (Politics, Bk. IV. chap. 10). About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works. (shrink)

Reflection on natural law reaches a highpoint during the Middle Ages. Not only do Christian thinkers work out the first systematic accounts of natural law and articulate the framework for subsequent reflection, the Jewish and Islamic traditions also develop their own canonical statements on the moral authority of reason vis-à-vis divine law. In the view of some, they thereby articulate their own theories of natural law. These various traditions of medieval reflection on natural law, and their interrelation, merit further study, (...) particularly since they touch upon many current philosophical concerns. They grapple with the problem of ethical and religious pluralism. They consider whether universally valid standards of action and social life are accessible to those who rely on reason rather than divine law. In so doing, they develop sophisticated accounts of many central issues in metaethics, action theory, jurisprudence, and the philosophy of religion. However, do they reach a consensus about natural law, or do they end up defending incommensurable ethical frameworks? Do they confirm the value of arguments based on natural law or do they cast doubt on it? This collection brings together contributions from various expert scholars to explore these issues and the pluralism that exists within medieval reflection on natural law. It is the first one to study the relation between the natural law theories of these various traditions of medieval philosophy: Jewish, Islamic, Byzantine, and Latin. Each of the first four essays surveys the 'natural law theory' of one of the religious traditions of medieval philosophy-Jewish, Islamic, Byzantine, and Latin-and its relation to the others. The next four essays explore some of the alternative accounts of natural law that arise within the Latin tradition. They range over St. Bonaventure, Peter of Tarentaise, Matthew of Aquasparta, John Duns Scotus, and Marsilius of Padua. (shrink)

This book uses computer modeling to investigate trends in what is published in leading philosophy journals over the last century and a half. The notable trends include the rise of realism from a fringe view to the mainstream metaphysical outlook, the increase in specialization, and the increasing depth of integration between philosophy and physical sciences. It also contains a guide to how to do similar investigations, and discussions of the strengths and weaknesses of the approach.

This chapter explores a way in which visual processing may involve innate constraints and attempts to show how such processing overcomes one enduring challenge to nativism. In particular, many challenges to nativist theories in other areas of cognitive psychology have focused on the later development of such abilities, and have argued that such development is in conflict with innate origins. Innateness, in these contexts, is seen as antidevelopmental, associated instead with static processes and principles. In contrast, certain perceptual models demonstrate (...) how the very same mental processes can both be innately specified and yet develop richly in response to experience with the environment. This process is entirely unmysterious, as shown in certain formal theories of visual perception, including those that appeal to spontaneous endogenous stimulation and those based on Bayesian inference. (shrink)

Infallibilism leads to skepticism, and fallibilism is plagued by the threshold problem. Within this narrative, the pragmatic turn in epistemology has been marketed as a way for fallibilists to address the threshold problem. In contrast, pragmatic versions of infallibilism have been left unexplored. However, I propose that going pragmatic offers the infallibilist a way to address its main problem, the skeptical problem. Pragmatic infallibilism, however, is committed to a shifty view of epistemic certainty, where the strength of a subject’s epistemic (...) state can vary depending upon the practical context. Pragmatic views of epistemic strength are quite radical so the argumentative goal of my discussion is to argue for its plausibility, thereby arguing for the plausibility of pragmatic infallibilism. To do so, I discuss the role that the framing of decision problems and the construction of our deliberative attitudes have in our theories of rational choice. And I explore a way in which these necessary components of a normative theory of rationality can be used to motivate pragmatic views of evidential support. Finally, since the plausibility of our pragmatic account will depend upon the plausibility of a constructive account of rational choice, I conclude by comparing the adequacy of the constructive account with orthodox Bayesian and knowledge-based accounts. (shrink)

The popularity of direct-to-consumer genetic ancestry services has exploded over the past five years, with as many as 250 direct-to-consumer genetic ancestry testing companies currently operating and estimates that 1 in 5 Americans are customers of one or more of those companies. Marketing of genetic ancestry testing has consistently linked the results of DNA testing to a consumer’s racial and ethnic identity, and, because of that, can help consumers find out “who they really are.” We argue that the “biologization” of (...) race and ethnicity promoted in such marketing violates norms of marketing ethics. In particular, we show that this marketing technique violates a number of the core commitments and values of the American Marketing Association Statement of Ethics. (shrink)

This book examines John Locke as a theorist of migration, immigration, and the movement of peoples. It outlines the contours of the public discourse surrounding migration in the seventeenth century and situates Locke's in-depth involvement in these debates. The volume presents a variety of undercurrents in Locke's writing - his ideas on populationism, naturalization, colonization and the right to withdrawal, the plight of refugees, and territorial rights - which have great import in present-day debates about migration. Departing from the popular (...) extant literature that sees Locke advocating for a strong right to exclude foreigners, the author proposes a Lockean theory of immigration that recognizes the fundamental right to emigrate, thus, catering to an age wrought with terrorism, xenophobia and economic inequality. A unique and compelling contribution, the volume will be of great interest to scholars and researchers of political theory, political philosophy, history of international politics, international relations, international political economy, public policy, seventeenth century English history, migration and citizenship studies, and moral philosophy. (shrink)

Robert Nola has argued that anti-rationalist interpretations of science fail to adequately explain the process of science, since objective reasons can be causal factors in belief formation. While I agree with Nola that objective reasons can be a cause of belief, in this paper I present a version of the strong programme in the sociology of knowledge, the Interests Thesis, and argue that the Interests Thesis provides a plausible explanation of an episode in the history of ape-language research. Specifically, I (...) examine Terrace, Petitto, Sandess, & Bever illegitimate comparison of the signing of their chimpanzee, Nim, with data from human early childhood language development, and argue that Terrace et al.’s interests played a causal role in determining their sceptical beliefs concerning ape linguistic abilities. However, I go on to argue that Terrace et al.’s interests are not the only causal factors in determining their beliefs: objective reasons, associated with the institution of new methodologies, were also causally determinative of Terrace et al.’s sceptical beliefs. Consequently, I argue that belief formation in science is a multi-factorial affair wherein both interests and objective reasons have causal roles. I finish the paper with two conjectures concerning the proper locus of scientific rationality. (shrink)

Would God's existence be a good thing for us? According to anti-theism, the answer is No. Probably, many theists will want to reject anti-theism. But it isn’t obvious why. After all, whether p is good for us is logically independent from whether p is true. So anti-theism seems entirely compatible with theism. In this essay, however, I argue this seeming compatibility is mistaken. If anti-theism is true, then the theism of most practicing believers is false. And if I am right (...) about this, then anti-theism presents a serious challenge to traditional theistic belief, notably theistic belief anchored in the Bible. (shrink)

This commentary on Adam Pautz's excellent book, Perception, explores the consequences of “spatial illusionism,” the view that the spatial properties presented in experience aren't instantiated in the extra-mental world. First, I consider whether spatial illusionism entails that our ordinary beliefs about the physical world are mostly false. I then argue that spatial illusionism threatens to undermine two arguments Pautz's defends in Perception: his argument that sense data theory is incompatible with physicalism, and his central argument against the internal physical state (...) view of perception. (shrink)

Ziran, an idea from ancient Daoism, defies easy translation into English but can almost be captured by the term "spontaneity." It means "self-causation," if "self" is understood as fundamentally plural, and "causation" is understood as sensitivity and responsiveness. Applying ziran to the fields of action theory, attention theory, and aesthetics, Brian Bruya uses easy-to-read, straightforward prose to show, step-by-step, how this philosophical concept from an ancient tradition can be used to advance theory today. Incorporated into contemporary philosophy of action, (...) ziran opens us to the notion of movement and action as self-organizing. Incorporated into contemporary cognitive science, ziran opens us to the possibility of effortless attention, contrary to the reigning paradigm. Incorporated into contemporary aesthetics, ziran opens us to a new category of art--somatic art--and a new, refined understanding of improvisation"-- Back cover. (shrink)