There is another set of entities that needs to be brought into the conversation about the ethical, legal, and social implications of scientific conduct. This widely varied group includes not‐for‐profit educational, academic, public‐service, and philanthropic organizations other than the type mentioned above as well as for‐profit businesses. Despite their major differences, these organizations may all be in a position to make decisions, directly or indirectly, about the conduct of scientific research. And those decisions may have a significant impact on the (...) parties normally involved in thinking and talking about obligations and concerns—the researchers, the subjects, and the general public. Yet there are few if any conceptual frameworks to help organizations address the ethical, legal, and social issues related to conducting scientific research. There are also few resources to help organizations find and develop the expertise required to make responsible decisions or communicate those decisions in ways that could support and advance the ethical conduct of research.In what follows, we try to identify and explore the duties, rights, and interests of one such organization, the Center for Talented Youth at Johns Hopkins University, when asked to play a supporting role in research on the genetics of intelligence. As central agents in this case, we hope to demonstrate why organizations like CTY cannot be neglected in the broader effort to ensure trustworthy research into the genetics of intelligence. (shrink)

This ambitious book presents a new interpretation of Chinese thought guided both by a philosopher's sense of mystery and by a sound philosophical theory of meaning. That dual goal, Hansen argues, requires a unified translation theory. It must provide a single coherent account of the issues that motivated both the recently untangled Chinese linguistic analysis and the familiar moral-political disputes. Hansen's unified approach uncovers a philosophical sophistication in Daoism that traditional accounts have overlooked. The Daoist theory treats the (...) imperious intuitionism that alienates critical thinkers as a feature of Confucianism alone. Freed from the view that Confucianism is the core of Chinese thought and from myopic Confucian interpretations, Chinese thinkers emerge as unmistakably philosophical. (shrink)

Just Business provides the first comprehensive, reasoned framework for resolving questions of business ethics and corporate governance. Innovative, accessible, and global in scope, its powerful Ethical Decision Model can be used to manage the ethical problems of business as they arise in all their complexity and variety. Just Business combines business realism with philosophical rigor, and demonstrates that it is not necessary to emasculate or to adulterate business for business to be ethical. The book benefits from Elaine Sternberg's extensive (...) experience as an academic philosopher, an international investment banker, and head of successful businesses. She is now Principal of a London-headquartered consultancy firm, and Research Fellow in Philosophy at the University of Leeds. (shrink)

While philosophy and psychoanalysis privilege language and conceptual distinctions and mistrust the image, the philosopher and psychoanalyst Julia Kristeva recognizes the power of art and the imagination to unblock important sources of meaning. She also appreciates the process through which creative acts counteract and transform feelings of violence and depression. Reviewing Kristeva's corpus, Elaine P. Miller considers the intellectual's "aesthetic idea" and "thought specular" in their capacity to reshape depressive thought on both the individual and cultural level. She revisits (...) Kristeva's reading of Walter Benjamin with reference to melancholic art and the imagination's allegorical structure; her analysis of Byzantine iconoclasm in relation to Freud's psychoanalytic theory of negation and Hegel's dialectical negativity; her understanding of Proust as an exemplary practitioner of sublimation; her rereading of Kant and Arendt in terms of art as an intentional lingering with foreignness; and her argument that forgiveness is both a philosophical and psychoanalytic method of transcending a "stuck" existence. Focusing on specific artworks that illustrate Kristeva's ideas, from ancient Greek tragedy to early photography, contemporary installation art, and film, Miller positions creative acts as a form of "spiritual inoculation" against the violence of our society and its discouragement of thought and reflection. (shrink)

Part philosophical meditation, part cultural critique, The Body in Pain is a profoundly original study that has already stirred excitement in a wide range of intellectual circles. The book is an analysis of physical suffering and its relation to the numerous vacabularies and cultural forces--literary, political, philosophical, medical, religious--that confront it. Elaine Scarry bases her study on a wide range of sources: literature and art, medical case histories, documents on torture compiled by Amnesty International, legal transcripts of personal injury (...) trials, and military and strategic writings by such figures as Clausewitz, Churchill, Liddell Hart, and Kissinger, She weaves these into her discussion with an eloquence, humanity, and insight that recall the writings of Hannah Arendt and Jean-Paul Sartre. Scarry begins with the fact of pain's inexpressibility. Not only is physical pain enormously difficult to describe in words--confronted with it, Virginia Woolf once noted, "language runs dry"--it also actively destroys language, reducing sufferers in the most extreme instances to an inatriculate state of cries and moans. Scarry analyzes the political ramifications of deliberately inflicted pain, specifically in the cases of torture and warfare, and shows how to be fictive. From these actions of "unmaking" Scarry turns finally to the actions of "making"--the examples of artistic and cultural creation that work against pain and the debased uses that are made of it. Challenging and inventive, The Body in Pain is landmark work that promises to spark widespread debate. About the Author: Elaine Scarry is Associate Professor of English at the University of Pennsylvania. (shrink)

Part philosophical meditation, part cultural critique, The Body in Pain is a profoundly original study that has already stirred excitement in a wide range of intellectual circles. The book is an analysis of physical suffering and its relation to the numerous vocabularies and cultural forces--literary, political, philosophical, medical, religious--that confront it.Elaine Scarry bases her study on a wide range of sources: literature and art, medical case histories, documents on torture compiled by Amnesty International, legal transcripts of personal injury trials, (...) and military and strategic writings by such figures as Clausewitz, Churchill, Liddell Hart, and Kissinger, She weaves these into her discussion with an eloquence, humanity, and insight that recall the writings of Hannah Arendt and Jean-Paul Sartre.Scarry begins with the fact of pain's inexpressibility. Not only is physical pain enormously difficult to describe in words--confronted with it, Virginia Woolf once noted, "language runs dry"--it also actively destroys language, reducing sufferers in the most extreme instances to an inarticulate state of cries and moans. Scarry analyzes the political ramifications of deliberately inflicted pain, specifically in the cases of torture and warfare, and shows how to be fictive. From these actions of "unmaking" Scarry turns finally to the actions of "making"--the examples of artistic and cultural creation that work against pain and the debased uses that are made of it. Challenging and inventive, The Body in Pain is landmark work that promises to spark widespread debate. (shrink)

During the past decades, research collaboration between researchers from different disciplines has become more frequent. However, there is a need to look into the generic modalities and challenges. The article explores a series of potential obstructions to cross-disciplinary collaboration of methodological and epistemological nature. Furthermore, a number of contextual, inhibiting factors are outlined. As means of overcoming the obstacles, the importance of mutual knowledge, allocation of adequate time and conducive research management is emphasised. New teams may benefit from tutoring by (...) facilitators, who can help to make problem areas explicit and negotiate solutions. Owing to the training background of the author, most of the examples are drawn from the interface between biomedicine/natural science and applied medical anthropology. However, the issues raised basically apply to all sorts of cross-disciplinary research collaboration in various combinations. (shrink)

Les auteurs du présent ouvrage nous proposent une manière originale de se réapproprier l'histoire de la philosophie. Par le dialogue, les philosophes de la tradition semblent revivre pour faire le point sur leur cheminement. Socrate, Kant, Marx, Arendt et bien d'autres répondent aux questions de Laure Becdelièvre, Laurence Hansen-Löve et Fabien Lamouche. Au fil de ces conversations imaginaires, nous découvrons comment l'esprit de résistance a pu s'incarner à travers les figures de penseurs aussi profonds que subtils et aussi novateurs (...) qu'insoumis."--Résumé de l'éditeur. (shrink)

"--J.M.Coetzee "Here is a writer almost magically summoning up the world through words and ideas, in a new way, and so guiding the reader, lovingly, to receive the treasures and accept the pleasures of this book as naturally as breathing.

Gilles de la Tourette syndrome (TS) is a childhood neuropsychiatric disorder characterised by the presence of motor and vocal tics. Patients with malignant TS experience severe disease sequelae; risking morbidity and mortality due to tics, self-harm, psychiatric comorbidities and suicide. By definition, those cases termed ‘malignant’ are refractory to all conventional psychiatric and pharmacological regimens. In these instances, deep brain stimulation (DBS) may be efficacious. Current 2015 guidelines recommend a 6-month period absent of suicidal ideation before DBS is offered to (...) patients with TS. We therefore wondered whether it may be ethically justifiable to offer DBS to a minor with malignant TS. We begin with a discussion of non-maleficence and beneficence. New evidence suggests that suicide risk in young patients with TS has been underestimated. In turn, DBS may represent an invaluable opportunity for children with malignant TS to secure future safety, independence and fulfilment. Postponing treatment is associated with additional risks. Ultimately, we assert this unique risk-benefit calculus justifies offering DBS to paediatric patients with malignant TS. A multidisciplinary team of clinicians must determine whether DBS is in the best interest of their individual patients. We conclude with a suggestion for future TS-DBS guidelines regarding suicidal ideation. The importance of informed consent and assent is underscored. (shrink)

In recent decades there has been increasing demand for and considerable efforts to conduct cross-disciplinary research. However, assessment of research quality in such endeavours still is often based on mono-disciplinary criteria and not seldom carried out by reviewers without strong cross-disciplinary experience. The authors suggest a two-pronged approach to cross-disciplinary research evaluation. One part should comprise an individual review of all the disciplines involved based on their mono-disciplinary sets of criteria. The other part should be a separate evaluation of the (...) cross-disciplinary aspects based on the review of “problem formulation”, “integration and scope of the disciplines”, “parts and the whole”, “practical managerial aspects” and “the applied aspects”. The pros and cons of implementing this approach in a stepwise manner or simultaneously is discussed. It is suggested that funding agencies develop more fair sets of review procedures for cross-disciplinary research and show willingness to allocate extra funds and time to such forms of research that sometimes are regarded as relatively more “risky” than conventional mono-disciplinary types. (shrink)

A Reply P. Flensted-Jensen/M. H. Hansen: Pseudo-Skylax' Use of the Term Polis M. H. Hansen: City-Ethnics as Evidence for Polis Identity .

The aim of this essay is to reflect on the place and importance of the question of address and to show how it comes to the fore in Søren Kierkegaard’s writings. What shall be attempted, with regard to Kierkegaard’s already widely recognized renown as an existential thinker, is to catch a glimpse of issues that make up the larger background in which the question of address is embedded. In doing so, the essay explores several features of Kierkegaard’s inquiry into the (...) question of existence in the Concluding Unscientific Postscript and connect them with the notion of the reader. This latter notion provides a way of understanding the singularity of voice, while offering an account of the testimony to existence. After a brief recapitulation, the essay identifies in conclusion unresolved issues relating to speech, silence, confidentiality, and listening. (shrink)

This paper addresses the problems that must be considered if computers are going to treat their users as individuals with distinct personalities, goals, and so forth. It first outlines the issues, and then proposes stereotypes as a useful mechanism for building models of individual users on the basis of a small amount of information about them. In order to build user models quickly, a large amount of uncertain knowledge must be incorporated into the models. The issue of how to resolve (...) the conflicts; hot will arise along such inferences is discussed. A system, Grundy, is described that builds models of its users, with the aid of stereotypes, and then exploits those models to guide it in its task, suggesting novels that people may find interesting. If stereotypes are to be useful to Grundy, they must accurately characterize the users of the system. Some techniques to modify stereotypes on the basis of experience are discussed. An analysis of Grundy's performance shows that its user models are effective in guiding its performance. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Philosophy, Psychiatry, & Psychology 10.1 (2003) 57-62 [Access article in PDF] Listening to People Or Listening to Prozac?Another Consideration of Causal Classifications Jennifer Hansen Keywords causal classification, descriptivism, melancholia, neurasthenia, depression, cultural relativism. The shape and detail of depression have gone through a thousand cartwheels, and the treatment of depression has alternated between the ridiculous and the sublime, but the excessive sleeping, inadequate eating, suicidiality, withdrawal from social (...) interaction, and relentless despair are all as old as the hill tribes, if not as old as the hills. In the years since man achieved the capacity for self-reference, shame has come and gone; treatments for bodily complaints have alternated and crossed with treatments for spiritual ones; pleas to external gods have echoed pleas to internal demons. To understand the history of depression is to understand the invention of human being as we now know and are him. Our Prozac-popping, cognitively focused, semi-alienated postmodernity is only a stage in the ongoing understanding and control of mood and character. (Solomon 2001, 286) ALTHOUGH ANDREW SOLOMON clearly believes that "the shape and detail of depression have gone through a thousand cartwheels," Jennifer Radden gives us pause before assuming that depression is just another name for Dame Melancholy. Solomon's claim depends on a deeper metaphysical claim about the nature of depression and its causes. The current method of psychiatric nosology, descriptivism, does not necessarily support equating melancholia and depression. Furthermore, it appears that adopting descriptivism as the sole method of classifying mental disorders commits us to cultural relativist psychiatry. Below I reconsider whether we want to rule out causal classifications and suggest that embracing both descriptivism and causal classifications offer us greater possibilities in understanding human illness and culture.Although the occasion for Jennifer Radden's essay is to investigate whether or not melancholia and depression refer to the same thing, her essay detours into a consideration of extra-descriptivist models of psychiatric illness versus the descriptivism of current psychiatric nosology. This detour turns out to be warranted; her purely academic question yields to a timelier question concerning the proper methodology for classifying mental disorders. Whereas debates about psychiatric nosology are perennial, the recent success of the new generation of antidepressants [End Page 57] is reviving biological psychiatry and its search for the neurochemical origins of depression. Hence, embedded in Radden's question concerning whether or not melancholia is the same thing as clinical depression, is another important question concerning the causes of mental illness, particularly depression.Currently, with its descriptivist approach, the Diagnostic and Statistical Manual of Mental Disorders (DSM) does not classify mental illness, such as clinical depression, based on underlying causes. The cluster of symptoms and behavioral signs that lead a clinician to diagnose one as depressed that are contained in either the DSM or the International Classification of Diseases (ICD) may be too fuzzy or elusive to give any clear distinction between major depression, mild depression, and the blues. For example, one group of epidemiologists points out that [t]he DSM-III, DSM-III-R, and DSM-IV acknowledge that depression, like many mental disorders, has no currently obvious natural classes... If natural classes of depression exist, then their nosology awaits the discovery of distinct and reliable genetic, biological, clinical, or other predictors of risk, severity, or clinical course. Clinicians have a tradition of separating depressions into subtypes; however, this subtyping has not yet led to clear-cut delineations of syndromes in populations. (Kaelber 1995, 4) The evidence is still insufficient to establish the biological or psychological origins of depression. Although many theories exist that explain why people become depressed, scientifically we are not yet in a position to determine which is the right theory. From a pragmatic perspective, however, whether or not we know what causes depression, we can nonetheless attempt to alleviate suffering from depression. And it is with this goal in mind that the DSM-IV and ICD-10 classify mental disorders.Now, given that our current methodology for psychiatric nosology does not establish causes, it is also insufficient for determining what... (shrink)

This article aims to contribute to the currently sparse literature on transnational families and gender. It focuses on the retrospective accounts of Caribbean-born adults who as children were serial migrants, joining their parents in the UK following a period of separation. It considers aspects of their relationships with their siblings and with their mothers and fathers. The article illuminates what the serial migrants viewed as contradictory everyday practices that produced ‘non-shared environments’. It discusses three ways in which transnationalism appeared to (...) be a central part of the serial migrants’ family lives. First, it was embodied. Second, it was lived as cultural difference between Caribbean-born and UK-born siblings. Third, it was reported to be evident in parental practices. The article illustrates the importance of viewing gendered narratives in a psychosocial intersectional perspective. (shrink)

This is the first volume on category theory for a broad philosophical readership. It is designed to show the interest and significance of category theory for a range of philosophical interests: mathematics, proof theory, computation, cognition, scientific modelling, physics, ontology, the structure of the world.

Although much attention has been given to Jacques Lacan in his rereading of Freud and to French women analysts in their deconstruction of traditional psychoanalysis, little has been available in the US on contemporary male French analysts and their treatment of women. She Speaks/He Listens illustrates the range of thought among some well-known French male psychoanalysts today--from Lacanians to anti-Lacanians to eclectics--with regard to women and sexual difference. Through the interview format, with its possibilities for surprise and spontaneity, the book (...) makes available the thought of Alain Didier-Weill, Bela Grunberger, Patrick Guyomard, Serge Lebovici, Rene Major, Gerard Pommier and Francois Roustang, as well as the internationally famed analyst Otto Kernberg, who gives a fascinating account of the French influences on his work. Other themes addressed include the place of Freud and Lacan in current theory and the relation of feminism to contemporary French male psychoanalysts. (shrink)

The powerful images of the events^ of 9/11 have made an indelible impression on the world psyche. It has given rise to a pervasive rhetoric in practically all fields attempting to explain, interpret and understand the underlying causes and world changing consequences of the events. In a post-modern and secular world it has led to a refocusing on the religious fervour and ideals at work in established religions and in movements that are ostensibly devoid of all religious motivation, such as (...) expansive globalization and American free enterprise capitalism. I argue that similar ideological and "religious" notions are at work in the conflict of worldviews represented by this historical event. In order to substantiate this claim and an identification of the ideological sources of the malaise at work in the world requires a clear distinction between religion, myth and ideology and the legitimate role played by constitutive root metaphors in culture, science and society. Root metaphor analysis reveals the underlying 'war of worlds' at work in the foundational symbolizations of the world (Gibson Winter, 1981) which function as fundamental building blocks of the "cultural cosmologies" of society (Harrington, 1995, 360). It is not only religious convictions that shape the world but the choices of metaphors by scientists, educators and politicians are not random and innocent but fraught with root metaphorical notions as religious as those of their ostensibly secular counterparts and thus laden with frameworks that dramatically alter the perception of phenomena and the behaviour and actions of groups. Harrington's (1995) analysis of the role of holism in the shadow of the Third Reich shows this very clearly. Recognition of the presence and influence of root metaphors of an ideological nature will contribute to the dies-enchantment with their allure. This paper attempts to develop a methodology on the basis of which it is possible to distinguish between the legitimate function of root metaphors in science and society and their hypostatization. (shrink)

Combining all four distinct volumes in the series, this compilation explores the philosophical reasons behind the existence of humanity. The first volume investigates the concept of relations, revealing that unique, complex relationships come into being simultaneously and exponentially through the combination of multiple elements. The second volume focuses on intellect, probing the most obscure corners of comprehension and conducting a fascinating tour of the human psyche. The third volume addresses volition, analyzing the extent to which human judgment, decisions, and actions (...) impact future prospects for mankind and deflect the course of nature. The fourth and final volume delves into affections, dispassionately highlighting the merits and shortcomings of man’s most ethereal faculties. (shrink)

In this essay I will examine the various ways in which the concept of decision emerges in the writings of Kierkegaard focusing mainly on the Philosophical Fragments and the Postscript. This prepares the way for revisiting Kierkegaard’s concept of decision. Doing so indicates the radical way in which Kierkegaard connects the concept of decision to an aporia. The crucial existential concept of decision not only concerns the difficulty, or even the impasse, pertaining to knowledge, but also relates to the question (...) of how the singular finds his or her own way through existence. (shrink)

Restrictions on research on therapeutic cloning are questionable as they inhibit the development of a technique which holds promise for succesful application of pluripotent stem cells in clinical treatment of severe diseases. It is argued in this article that the ethical concerns are less problematic using therapeutic cloning compared with using fertilised eggs as the source for stem cells. The moral status of an enucleated egg cell transplanted with a somatic cell nucleus is found to be more clearly not equivalent (...) to that of a human being. Based on ethical considerations alone, research into therapeutic cloning should be encouraged in order to develop therapeutic applications of stem cells. (shrink)

Since USA constitutional precedent established in 1976, adolescents have increasingly been afforded the right to access contraception without first obtaining parental consent or authorisation. There is general agreement this ethically permissible. However, long-acting reversible contraception methods have only recently been prescribed to the adolescent population. They are currently the most effective forms of contraception available and have high compliance and satisfaction rates. Yet unlike other contraceptives, LARCs are associated with special procedural risks because they must be inserted and removed by (...) trained healthcare providers. It is unclear whether the unique invasive nature of LARC changes the traditional ethical calculus of permitting adolescent decision-making in the realm of contraception. To answer this question, we review the risk–benefit profile of adolescent LARC use. Traditional justifications for permitting adolescent contraception decision-making authority are then considered in the context of LARCs. Finally, analogous reasoning is used to evaluate potential differences between permitting adolescents to consent for LARC procedures versus for emergency and pregnancy termination procedures. Ultimately, we argue that the invasive nature of LARCs does not override adolescents’ unique and compelling need for safe and effective forms of contraception. In fact, LARCs may oftentimes be in the best interest of adolescent patients who wish to prevent unintended pregnancy. We advocate for the specific enumeration of adolescents’ ability to consent to both LARC insertion and removal procedures within state policies. Given the provider-dependent nature of LARCs and the stigma regarding adolescent sexuality, special political and procedural safeguards to protect adolescent autonomy are warranted. (shrink)

Existing research on the formation of employee ethical climate perceptions focuses mainly on organization characteristics as antecedents, and although other constructs have been considered, these constructs have typically been studied in isolation. Thus, our understanding of the context in which ethical climate perceptions develop is incomplete. To address this limitation, we build upon the work of Rupp to develop and test a multi-experience model of ethical climate which links aspects of the corporate social responsibility, ethics, justice, and trust literatures and (...) helps to explain how employees’ ethical climate perceptions form. We argue that in forming ethical climate perceptions, employees consider the actions or characteristics of a complex web of actors. Specifically, we propose that employees look outward at how communities are impacted by their organization’s actions, upward to make inferences about the ethicality of leaders in their organizations, and inward at their own propensity to trust others as they form their perceptions. Using a multiple-wave field study conducted at a privately held US corporation, we find substantial evidence in support of our model. (shrink)

How tax practitioners approach ethical dilemmas remains generally unexplored in academic literature. We use here Rest’s original Defining Issues Test (Development in judging moral issues. Minneapolis: University of Minnesota Press, 1979; Moral development. Advances in research and theory. New York: Praeger Publishers, 1986), combined with a tax context-specific test and in conjunction with a control group of non-tax specialists, to examine tax practitioners’ moral reasoning in a social and tax context. We investigate: (i) the effect of a tax context on (...) issues raised (finding that practitioners generally reason at lower levels than in social scenarios); (ii) whether the profession attracts people who reason at certain levels (finding that it does not); and (iii) whether practitioners are affected by training/socialization in their professional context (finding that that they are). (shrink)

"--Robert Fagles, translator of Homer's "Iliad" "I finished "Dreaming by the Book" feeling that fundamental aspects of the nature of consciousness had been peeled open and exposed to view."--Stephen M. Kosslyn, author of "Image and Brain".

This essay aims to outline in what ways Kierkegaard’s thinking of existence not only brings into view a concept of existence, but, more fundamentally, enables one to locate an opening to questioning anew the relation of thinking and existence. This thinking of existence does not seek to dissolve existence into knowledge but aims at intensifying the question of a thinking grounded not in the conclusion made in “an external relation between a knower and a non-knower” of which non-knowledge is the (...) negative determination of knowledge, but rather of a thinking grounded in existence. (shrink)

Decision-makers frequently struggle to base their choices on an exhaustive evaluation of all options at stake. This is particularly so when the choice problem at hand is complex, because the available alternatives are hard to compare. Rather than striving to choose the most valuable alternative, in such situations decision-makers often settle for the choice of an alternative which is not inferior to any other available alternative instead. In this paper, we extend two established models of boundedly rational choice, the categorize (...) then choose heuristic and the rational shortlist method, to incorporate this kind of “indecisive” choice behavior. We study some properties of these extensions and provide full behavioral characterizations. (shrink)

Much has been said about intuitionistic and classical logical systems since Gentzen’s seminal work. Recently, Prawitz and others have been discussing how to put together Gentzen’s systems for classical and intuitionistic logic in a single unified system. We call Prawitz’ proposal the Ecumenical System, following the terminology introduced by Pereira and Rodriguez. In this work we present an Ecumenical sequent calculus, as opposed to the original natural deduction version, and state some proof theoretical properties of the system. We reason that (...) sequent calculi are more amenable to extensive investigation using the tools of proof theory, such as cut-elimination and rule invertibility, hence allowing a full analysis of the notion of Ecumenical entailment. We then present some extensions of the Ecumenical sequent system and show that interesting systems arise when restricting such calculi to specific fragments. This approach of a unified system enabling both classical and intuitionistic features sheds some light not only on the logics themselves, but also on their semantical interpretations as well as on the proof theoretical properties that can arise from combining logical systems. (shrink)

While much of the empirical accounting literature suggests that, if differences do exist, Big Four employees are more ethical than non-Big Four employees, this trend has not been evident in the recent media coverage of Big Four tax practitioners acting for multinationals accused of aggressive tax avoidance behaviour. However, there has been little exploration in the literature to date specifically of the relationship between firm size and ethics in tax practice. We aim here to address this gap, initially exploring tax (...) practitioners’ perceptions of the impact of firm size on ethics in tax practice using interview data in order to identify the salient issues involved. We then proceed to assess quantitatively whether employer firm size has an impact on the ethical reasoning of tax practitioners, using a tax context-specific adaptation of a well-known and validated psychometric instrument, the Defining Issues Test. (shrink)

Ethical dilemmas involving tax issues were identified by members of the American Institute of Certified Public Accountants as posing the most difficult ethical problem for them (Finn et al., Journal of Business Ethics 7(8), pp. 607–609, 1988). The KPMG tax shelter fraud case proves that the tax profession has not gone untainted in the age of numerous accounting and corporate scandals, such as the Enron débâcle (Sikka and Hampton, Accounting Forum 29(3), 325–343, 2005). High-profile scandals serve to highlight the problems (...) caused by differences in ethical judgement among accountants and tax practitioners and the issue of ethics has been brought publicly to the forefront of the profession. Nevertheless, the nature and dimension of ethical issues in tax practice have been largely unexplored (Erard, Journal of Public Economics 52(2), 163–197, 1993; Marshall et al., Journal of Business Ethics 17(12), 1265–1279, 1998; Frecknall Hughes, Unpublished PhD Thesis, The University of Leeds, 2002). This research aims to contribute to the debate on ethics in tax practice by reporting interview data on tax practitioners’ perceptions of ethics in the jurisdictions of Ireland and the United Kingdom and exploring the link or equation of ethics with risk management. (shrink)