The assurance of corporate sustainability reporting has long been a controversial field. Corporate management and assurance providers are routinely accused of 'capturing' what should be an exercise in public accountability. This article responds to recent calls for an analysis of the process by which Capture' takes place. Integrating elements of neo-institutional theory and the arena concept, the article sets out a fresh conceptual framework for investigating the dynamics of the interactions between the various bodies active in the assurance field in (...) the UK. (shrink)

Islamic Banks (IBs) are considered as having ethical identity, since the foundation of their business philosophy is closely tied to religion. In this article, we explore whether any discrepancy exists between the communicated (based on information disclosed in the annual reports) and ideal (disclosure of information deemed vital based on the Islamic ethical business framework) ethical identities and we measure this by what we have termed the Ethical Identity Index (EII). Our longitudinal survey results over a 3-year period indicate the (...) overall mean EII of only one IB out of seven surveyed to be above average. The remaining six IBs suffer from disparity between the communicated and ideal ethical identities. We further found the largest incongruence to be related to four dimensions: commitments to society; disclosure of corporate vision and mission; contribution to and management of zakah, charity and benevolent loans; and information regarding top management. The results have important implications for communication management if IBs are to enhance their image and reputation in society as well as to remain competitive. (shrink)

This paper reports the results of a survey with public accountants in Barbados on their intention to report a superior’s unethical behaviour. Specifically, it investigates to what extent perceived organisational support in audit organisations would moderate Barbadian public accountants’ intentions to blow the whistle internally and externally. Results indicate that internal whistle-blowing intentions are significantly influenced by all five individual antecedents, and the influence of the antecedents is intensified when the level of POS is high. However, further results indicate that (...) external whistle-blowing intentions are significantly influenced by only three individual-level antecedents viz. attitudes, perceived behavioural control and personal cost of reporting, and their influence is intensified when the level of POS is low. The results suggest that POS is an important mechanism for controlling behaviour. (shrink)

The issue of communicated accountability is particularly important in Faith-Based Charity Organisations as the donated funds and use of those funds are often meant to fulfil religious obligations for the well-being of society. Integrating Stewart’s (1984) ladder of accountability with the Statement of Recommended Practice guidance for charities, this paper examines communicated accountability practices of Muslim and Christian Charity Organisations in England and Wales. Our content analysis results indicate communicated accountability to be generally limited, focusing on providing basic descriptive information (...) rather than judgement-based information. Our interviews with trustees and preparers of Trustee Annual Reports in Muslim Charity Organisations identified the reasons being due to high donor trust and consequently weak demand by stakeholders for the latter type of information, as well as internal organisational issues related to the organisational structure and culture, lack of internal professional expertise and high accountability cost. (shrink)

The topic of this book is self-consciousness, which is a kind of knowledge, namely knowledge of oneself as oneself, or self-knowledge.

McTaggart’s argument for the unreality of time, first published in 1908, set the agenda for 20th-century philosophy of time. Yet there is very little agreement on what it actually says—nobody agrees with the conclusion, but still everybody finds something important in it. This book presents the first critical overview of the last century of debate on what is popularly called "McTaggart’s Paradox". Scholars have long assumed that McTaggart’s argument stands alone and does not rely on any contentious ontological principles. The (...) author demonstrates that these assumptions are incorrect—McTaggart himself explicitly claimed his argument to be dependent on the ontological principles that form the basis of his idealist metaphysics. The result is that scholars have proceeded to understand the argument on the basis of their own metaphysical assumptions, duly arriving at very different interpretations. This book offers an alternative reading of McTaggart’s argument, and at the same time explains why other commentators arrive at their mutually incompatible interpretations. It will be of interest to students and scholars with an interest in the philosophy of time and other areas of contemporary metaphysics. (shrink)

This section aims to summarize and conclude Part I in the form of a taxonomy of legitimate and illegitimate corporate moral responsibility attributions. I believe we can categorise four types of corporate moral responsibility attributions two of which are legitimate and two which are illegitimate with regard to our concept of moral agency and our moral intuition of fairness.

The Confucian revival which manifests itself in the modern Confucian current belongs to the most important streams of thought in contemporary Chinese philosophy. This book introduces this stream of thought by focusing on the second generation modern Confucians--Mou Zongsan, Tang Junyi, Xu Fuguan and Fang Dongmei. They argue that traditional Confucianism, as a specifically Chinese social, political, and moral system of thought can, if adapted to the modern era, serve as the foundation for an ethically meaningful modern life.

In this book, Jana S. Ros̆ker offers the first comprehensive overview and exegesis of the work of Li Zehou, who is one of the most significant and influential Chinese philosophers of our time. Ros̆ker shows us how Li's complex system of thought seeks to revive various Chinese traditions, and at the same time attempts to harmonize or reconcile this cultural heritage with the demands of the dominant economic, political, and axiological structures of our globalized world. Variously characterized as 'neo-traditional,' 'neo-Kantian,' (...) 'post-Marxist,' 'Marxist-Confucian,' 'pragmatist,' 'instrumentalist,' 'romantic,' and more, Li's work was central to the period known as the Chinese Enlightenment in the 1980s and has helped modify and transform antiquated patterns of Chinese intellectual discourse. He is one of the rare Chinese thinkers whose work has had not only had a deep and lasting impact on Chinese intellectuals, but has acquired a broad readership outside of China as well. Seen from a broader intercultural perspective, Li's unique and imaginative approach to a wide range of basic theoretical problems has created new styles of intellectual investigation, while reminding us of our belonging to a common humanity, regardless of differences in our individual cultures, languages, preferences, and traditions. (shrink)

This Open Access book (see link to Taylor & Francis below) critically examines the recent discussions of powers and powers-based accounts of causation. The author then develops an original view of powers-based causation that aims to be compatible with the theories and findings of natural science. Recently, there has been a dramatic revival of realist approaches to properties and causation, which focus on the relevance of Aristotelian metaphysics and the notion of powers for a scientifically informed view of causation. In (...) this book, R.D. Ingthorsson argues that one central feature of powers-based accounts of causation is arguably incompatible with what is today recognised as fact in the sciences, notably that all interactions are thoroughly reciprocal. Ingthorsson’s powerful particulars view of powers-based causation accommodates for the reciprocity of interactions. It also draws out the consequences of that view for the issue of causal necessity and offers a way to understand the constitution and persistence of compound objects as causal phenomena. Furthermore, Ingthorsson argues that compound entities, so understood, are just as much processes as they are substances. A Powerful Particulars View of Causation will be of great interest to scholars and advanced students working in metaphysics, philosophy of science, and neo-Aristotelian philosophy, while also being accessible for a general audience. (shrink)

This book offers a critical introduction of Li Zhou’s ethics. Li, who is among the most influential contemporary Chinese philosophers, takes Chinese ethics as a basis for his elaborations on Western ideas, aiming to develop a new global ethics.

Specific Chinese models for theories of knowledge were premised upon a structurally ordered external reality; since natural (or cosmic) order is organic, it naturally follows the 'flow' of structural patterns and operates in accordance with structural principles that regulate every existence. In this worldview, our mind is also structured in accordance with this all-embracing, but open, organic system. The axioms of our recognition and thought are therefore not arbitrary, but follow this rationally designed structure. The compatibility of both the cosmic (...) and mental structures is the basic precondition that enables humans to perceive and recognize external reality. The present study shows that this paradigm of structural epistemology can already be found in the earliest Chinese theories of knowledge. The introduction of Chinese models and their incorporation into Western discourses fills an important theoretical gap in the Western model of structuralism. This book offers an insight into epistemological systems that arose outside the discourses of the Euro-American tradition. It can thus help us to eliminate and supersede certain culturally conditioned prejudices as to the superiority and omnipresence of Western theoretical models, while demonstrating incontrovertibly that the results of Western discourses are by no means the only force driving theoretical innovation at the present time. (shrink)

Sobre el método en la filosofía del derecho: una guía introductoria para perplejos -- Algunos presupuestos metaéticos para la justificación de las instituciones políticas -- El peso de los principios institucionales -- Razones institucionales y derecho irregular.

Der Begriff der Identität, ehemals viel diskutiert, scheint heute an Sprengkraft verloren zu haben. Die Gründe hierfür sind wohl darin zu suchen, dass Medialität mittlerweile an die Stelle von Anthropozentrik und Subjektzentrierung getreten ist. Daher wird hier erstmals ein Identitätsbegriff vorgeschlagen und entwickelt, der nicht mehr der Kontinuitätsvorstellung folgt, sondern den Ereignischarakter von Identität hervorhebt und der daher für Philosophie und Sozialwissenschaften gleichermaßen anschlussfähig ist.

A rich philosophical examination of why it matters to live an autonomous life.

Die Subjektivitat ist das ureigene Grundthema der Phanomenologie. Allerdings kann die Phanomenologie die Subjektivitat nicht zum Thema machen, ohne die Frage nach der Intersubjektivitat zu stellen. Beide Problemfelder sind derart aufeinander bezogen, dass sie nicht unabhangig voneinander behandelt werden konnen. Die Phanomenologie aber eignet sich besonders gut dazu, die Art und Weise der Zusammengehorigkeit von Subjektivitat und Intersubjektivitat zu erforschen, weil sie nicht von vornherein eine ubergreifende Vernunft oder einen allumfassenden Geist zugrunde legt. Vielmehr macht sie gerade die Singularitat des (...) einzelnen Subjekts und sein einmaliges Verhaltnis zu den ebenso singularen Mitsubjekten zum Problem. Diese Einsicht liegt den funfzehn Beitragen des vorliegenden Sammelbandes zugrunde. Dirk Fonfara, Michela Summa, Irene Breuer, Walter Schweidler, Michael Wallner, Alice Pugliese, Meike Siegfried, Anna Orlikowski, Thiemo Breyer, Antonio Cimino, Jesus Guillermo Ferrer Ortega, Christian Rossner, Daniel Biro, Inga Romer und Klaus Held gehen in ihren Beitragen der Frage nach der Subjektivitat und ihrer Bezogenheit auf die Intersubjektivitat aus verschiedenen Perspektiven nach. Dabei kommt immer wieder eine Spannung zwischen den beiden Grundbegriffen zum Vorschein, deren Bedeutung und Reichweite ausgelotet wird. (shrink)

Seit der Antike wird der Musik eine große emotionale Wirkung zugeschrieben. Bis heute sind unterschiedliche Erklärungsmodelle diskutiert worden. Das betrifft zunächst das Phänomen der Gefühle im Allgemeinen, aber auch die Frage nach der Ursache der ästhetischen Empfindungen im Besonderen. Die Gefühlslehre von Carl Stumpf versucht u. a. in seiner Auseinandersetzung mit William James (James-Lange-Theorie, die vornehmlich auf die somatische Genese der Emotionen insistiert) Erklärungsansätze zu entwickeln, die sowohl kognitive als auch emotional-wertende psychische Funktionen berücksichtigen. Dennoch ist in Bezug auf das (...) nur scheinbar triviale Verhältnis von Hören und Fühlen, Musik und Emotionalität unter stringent wissenschaftlichen Kriterien erst ein Anfang gemacht worden, weil die Thematik - wie der Band zeigt - von einer bislang unterschätzten Komplexität zeugt, die zukünftig wohl nur mit vereinten interdisziplinären Kräften einem besseren Verständnis näherzubringen sein wird. (shrink)

Understanding Chinese philosophy requires knowledge of the referential framework prevailing in Chinese intellectual traditions. But Chinese philosophical texts are frequently approached through the lens of Western paradigms. Analysing the most common misconceptions surrounding Western Sinology, Jana Rošker alerts us to unseen dangers and introduces us to a new more effective way of reading Chinese philosophy. Acknowledging that different cultures produce different reference points, Rošker explains what happens we use rational analysis, a major feature of the European intellectual tradition, to read (...) Chinese philosophy. We rely on impossible comparisons, arrive at prejudiced assumptions and fail to arrive at the truth, the consequence of applying a different methodology to the process of perceiving, understanding and interpreting reality. Instead of transferring concepts and categories from Western sinology onto socio-cultural Chinese contexts, Rošker constructs a new methodology of reading, understanding and interpreting Chinese philosophy. She opens our eyes to the basic problems of Western paradigms, encourages intercultural approaches and allows us to master a more autochthonous understanding of Chinese philosophy. (shrink)

Band 1. Mit Deleuze auf den Spuren von Spinoza und Leibniz --.

Stehen sich Kants Ethik und die mit Edmund Husserl beginnende phänomenologische Bewegung tatsächlich in Form eines Antagonismus gegenüber? Noch immer wird diese Frage nicht selten bejaht. Die Hypothese der vorliegenden Studie ist jedoch, dass die Behauptung eines solchen Antagonismus letztlich weder aus der Perspektive der kantischen Schriften noch aus der Entwicklungsgeschichte der Phänomenologie heraus aufrecht erhalten werden kann. Denn gibt es nicht in Kants Ethik und ihrer Grundlegung Perspektiven, die den Vorwurf des abstrakten, lebensfernen Formalismus bereits entkräften? Und findet sich (...) im Nachgang zu den materialen Wertethikern nicht innerhalb der phänomenologischen Bewegung der Versuch einer Erneuerung gerade der formalistischen Tendenz der kantischen Ethik? Die systematische Perspektive, die aus dieser Untersuchung hervorgeht, ist eine Ethik des Begehrens der reinen praktischen Vernunft, in der sich das individuelle Begehren angesichts einer gebietenden Vernunft auf je eigenem Wege konkretisiert, einer reinen praktischen Vernunft, deren Aufkommen allerdings mit Levinas als genuin intersubjektiv verstanden wird. (shrink)

Modern individuality is the not-so-secret protagonist of Hegel’s practical philosophy.

Long description: Nach der Dekonstruktion der Vorstellungen von Echtheit, Eigentlichkeit und Ursprünglichkeit unter dem Vorzeichen des Cultural Turn erfährt Authentizität eine neue Konjunktur - sowohl in der theoretischen Auseinandersetzung als auch in der kulturellen Praxis. Der Band widmet sich dieser neuen Sehnsucht nach dem Ursprünglichen und begreift sie als Herausforderung für die Kulturwissenschaften. Die Beiträge eröffnen den Dialog zwischen unterschiedlichen Authentizitäts-Konzepten und verbinden theoretische Positionsbestimmungen mit konkreten Anwendungsbereichen.

Der Begriff der Identität, ehemals viel diskutiert, scheint heute an Sprengkraft verloren zu haben. Die Gründe hierfür sind wohl darin zu suchen, dass Medialität mittlerweile an die Stelle von Anthropozentrik und Subjektzentrierung getreten ist. Daher wird hier erstmals ein Identitätsbegriff vorgeschlagen und entwickelt, der nicht mehr der Kontinuitätsvorstellung folgt, sondern den Ereignischarakter von Identität hervorhebt und der daher für Philosophie und Sozialwissenschaften gleichermaßen anschlussfähig ist.