This paper explores the practices of auditors in a non-Western cultural environment. Drawing on Alasdair MacIntyre’s virtue ethics framework and narrative interviews with twenty Tunisian auditors, we investigate how auditors reconcile their duty to independence with the expectations of a kinship economy. Additionally, we explore how institutions—such as professional oversight bodies—play into this reconciliation. We find that, although auditors may pursue a telos at odds with international auditing standards, the purpose that these auditors serve is congruent with their moral tradition. (...) That is, rather than positioning themselves as objective arbiters of financial reporting, these auditors position themselves as guardians of their auditees. While this revised position engenders conduct that may appear to violate their independence, our auditors’ practices are congruent with the virtues of justice, courage, and honesty, as they conceive of them in the context of a Tunisian moral tradition. This study makes two main contributions to the literature. First, we provide empirical evidence into the ways in which auditors redefine independence in the context of a kinship economy. Second, we demonstrate that, when auditing local firms, auditors apply a version of professionalism that emphasizes community-oriented care over objectivity. (shrink)

Geography is experiencing a ‘moral turn’ in its research interests and practices. There is also a flourishing interest in animal geographies that intersects this turn, and is concurrent with wider scholarly efforts to reincorporate animals and nature into our ethical and social theories. This article intervenes in a dispute between Michael Dear and Richard Symanski. The dispute is over the culling of wild horses in Australia, and I intervene to explore how geography deepens our moral understanding of the animal/human dialectic. (...) I begin by situating the inquiry into ethics and animals in geography. Next, I provide a synopsis of Dear and Symanski's comments on ‘animal rights’, followed in turn by discussions of moral value and value paradigms. I then introduce a value paradigm termed geocentrism as a geographical account of our moral relations to animals. Finally, I discuss the wider significance of this debate for geographical ethics, moral philosophy and social theory. (shrink)

Marxist notions of the origins of capitalism are still largely structured by the famous debate on the transition from feudalism to capitalism. This essay suggests that that tradition of historiography locates capitalism too late and sees it in essentially national terms. It argues that capitalism began, on a European scale, in the important transformations that followed the great revival of the eleventh century and the role played by mercantile élites in innovating new forms of business organisation. However, with this starting (...) point, it becomes important to bring Islam into the picture in a central way, since the Mediterranean was the common heritage of many cultural and religious groups. Islam shaped the tradition of early capitalism both by preserving monetary economy and through its own precocious development of the partnership form. The essay periodises this early capitalism into a 'Mediterranean' and an 'Atlantic' phase, and concludes by looking briefly at the ways in which merchants dominate labour. (shrink)

This article studies Ibn al-Haytham’s treatment of the common notions from Euclid’s Elements (usually referred to today as the axioms). We argue that Ibn al-Haytham initiated a new approach with regard to these foundational statements, rejecting their qualification as innate, self-evident, or primary. We suggest that Ibn al-Haytham’s engagement with experimental science, especially optics, led him to revise the framing of Euclidean common notions in a way that would fit his experimental approach.

European scholarship developed a strong a tradition of Oriental studies, especially from the nineteenth century. A Dutch hispanismo was born from the pioneering spirit of some scholars who realized the importance of drawing more attention to the Spanish culture and language in the late nineteenth century. Notably, the history of al-Andalus did not prompt any great interest, except for the scholar Reinhart Dozy whose work exerted a major influence both in his time and later. This article aims to examine whether (...) Dozy’s writings on the topic of the Muslims in the Iberian Peninsula tend to stereotype both the Arab and the Christian Latin cultures as a result of his analyses of historical sources. Some of the Dozy’s source interpretations, which have been thoroughly studied elsewhere, are brought here and refuted in an attempt to raise the issue of the impact of bias in a text presentation when it comes to the reader’s assumption about Muslims and Christians from the medieval historical period. In addition, this article points out some putative determinant factors in Dozy’s analyses of the sources based on his known private and academic life. We may conclude that Dozy’s approach to the subject of Muslims in the Iberian Peninsula fails to present the account of this Iberian period in all its otherness. Nowadays, this abridgment can be overcome with an integrated approach in which perspectives emerging from different disciplines are applied in order to render interesting empirical and theoretical insights. (shrink)

Despite its promises, the Islamic state of Iran has systematically prioritized political considerations over religious precepts, inadvertently generating a reformist religious discourse that challenges the very foundations of the Islamic state. This article conceptualizes the religious secularity discourse and the paradoxes ingrained in the Islamic state. The religious secularity discourse rejects the notion that Islamic holy texts offer a blueprint for governance and calls for the secular democratic state to realize the core principle of Islam: justice [Adl]. Towards this end, (...) inclusive secular democratic principles champion a socio-political polity conducive to the cultivation of genuine religiosity, whereby faith and religious practices are free of coercion by fellow citizens or state institutions. By blurring the boundary between the religious and the secular and challenging the religious secular dichotomy, religious secularity highlights the relevance and possibility of harmonizing Islamic and inclusive secular democratic principles. (shrink)

Focusing on the multi-dimensionality of interactional settings, this study analyzes how the material world is a significant factor in the sequential co-production of the video-taped doctor—patient interactions. The analysis shows how a material artifact, the patient's file, is relevant in two ways: a) as a device which is employed in the sequential organization of the interaction. The patient's file is being used in the contexts of topic development and topic change. b) The file with its specific physical and symbolic features (...) is being co-produced and contested by both actors as a knowledge reservoir. Further inspection of the interactions in concert with theoretical reflections of the role of space and materiality suggests that interactions should be interpreted as happening in spatially arranged constellations of material objects and actors. In these both rigid and flexible constellations boundaries are established, access is distributed, and meaning is solidified. (shrink)

Este trabajo plantear algunas ideas para descolonizar la historia. Realizar esta tarea requiere concebir el pasado como campo de conflicto entre fuerzas sociales y negar la existencia de una sola historia. Descolonizar es una intervención intelectual que se opone a las interpretaciones de la historia que reproducen la dominación moderna, capitalista, colonialista y patriarcal. Dichas interpretaciones utilizan el concepto de “línea abisal” para separar social y racialmente a los seres humanos, y el concepto de “tiempo lineal” para sostener una temporalidad (...) unidireccional, acumulativa, irreversible y progresiva. Descolonizar la historia significa denunciar la existencia de esa forma dominante de concebirla, y afirmar la construcción de una historia post-abisal y no-lineal que tome en cuenta la irrupción de los oprimidos en los procesos sociales. La “historia de las ausencias” y la “historia de las emergencias” son herramientas para descolonizar la historia ya que muestran que el pasado no está cerrado y exhiben cómo los oprimidos confrontan las formas de dominación utilizadas por los opresores para caracterizar a los vencidos: “epistemicidio”, “kairocidio” y “timécidio”. (shrink)

Social norms are an important input for ethical decisions in any business context. However, the cross-cultural discovery of extant social norms presents a special challenge to international management because norms may be inscrutable to outsiders. This article considers the contribution of Integrative Social Contracts Theory (ISCT) to the analysis of social norms in business ethics. It questions the origins and dynamics of norms from a sociological perspective, and identifies a tension between prescriptive efforts to make norms obligatory and positivist accounts (...) that describe norms as evolving and unstable. In the presence of dynamic and incomplete norms, managers can either deliberate with stakeholders to make norms flexible or codify norms to make them rigid. This essay argues that deliberation is the only reliable method for anticipating emergent norms. (shrink)

The Chinese view of time and history cannot be defined as either “cyclicality” or “linearity” in the sense of St. Augustine and Hegel. Like the Indo-Hellenic cyclicality, it regards the cyclical movements as universal in both Heaven and human. Nevertheless, it contains neither the conception of Great Year or Mahayuga, nor that of repeated destruction and reconstruction of humankind. It holds that the cyclical movements do not recur as “uniform rotation,” but appear as a chain composed of countless links each (...) of which possesses individuality. It is not the chain itself, but each of its links that cyclically develop. Meanwhile, it agrees with the Judeo-Christian tradition that there is no repetition and reversibility for historical figures and events. However, it does not believe that history has an absolute beginning and end, demonstrating itself as a One-Grand Cycle from human alienation from God to their reconciliation with Him. (shrink)

It is a matter of philosophical debate whether Jonathan Israel’s assessment of Spinoza’s notion of ‘state religion’ can be interpreted as an atheistic and Marxist reading of Spinoza. Contrary to the widely accepted view, Spinoza has a peculiar understanding of religion; and thus, his views cannot, simply, be equated with atheism. By relying on this fact, in this article, I am going to shed light on the issue and try to show to what extent Israel’s interpretation goes beyond what Spinoza (...) himself claims and whether or not Spinoza’s views can make him an atheist. Another concern of the text will be elucidating Marx’s critique of Bruno Bauer’s argument for the abolition of religion and laying bare if there is any continuity between Marx and Spinoza on the problem of religion. After Israel’s interpretation is restated, both Spinozistic view of religion, as he puts forward in the Theological-Political Treatise [Tractatus Theologico- Politicus, 1670] and Political Treatise [Tractatus Politicus, 1676] and Marx’s arguments on the same issue in “On the Jewish Question” [in Deutsch-Franzosische Jahrbucher, 1844] will be examined in detail. Depending on these investigations, it will be argued that what Israel defends in his text Radical Enlightenment [2001] does not make Spinoza an atheist; on the contrary, although Spinoza is not an advocate of the commonsensical view of religion, he defends his own understanding of religion—which causes him to be regarded, prejudicedly, as an atheist. Furthermore, it will be pointed out that Israel’s interpretation cannot be a Marxist interpretation either because Marx’s critique of religion is generally misunderstood and mistaken with that of Bruno Bauer. Neither Spinoza’s views on religion nor that of Marx are completely compatible with what Israel defends in Radical Enlightenment; nevertheless, this does not mean that Israel tries to make an atheist or Marxist out of Spinoza through his appropriation of the philosopher. (shrink)

When questioning whether political deception can be ethically warranted, two competing intuitions jump to the fore. First, political deception is a fact of human life, used in the realpolitik of governance. Second, the ethical warrant of truth asserts itself as inexorably and indefatigably preferable to falsehood. Unfortunately, a cursory examination of the history of philosophy reveals a paucity of models to marry these basic intuitions. Some thinkers (e.g., Augustine, Aquinas, Grotius, Kant, Mill, and Rawls) privilege the truth by neglecting the (...) realpolitik, i.e., the truth is inviolate. Others (e.g., Machiavelli, Bentham, and the often infamous caché of 20th century dictators) focus upon the realpolitik to the exclusion of the primacy of the truth. A third group of critical thinkers (e.g., Arendt and Bok) examine the topic but offer no positive, systematic treatment of deception. Lacking are theories which simultaneously recognize that political untruth is often necessary, but that untruth is only justified when a) truth is politically impossible, b) the necessity of untruth is demonstrable, and c) the truth can be replaced with a minimally injurious untruth. Plato offers one such account in the Republic, arguing that deceit must be applied medicinally to the city. However, his account is problematic in detail. One of Plato’s inheritors, the 10th century thinker al-Fārābī, advanced Plato’s theoretical account, arguing that political governance requires restrained political deception. This deception, the expression of philosophical truths through the symbols of religion, meets the criteria mentioned above, being necessary, demonstrably necessary, and minimally injurious. But while al-Fārābī provides a valuable model for what justified political deception could look like, the lengths to which he must go in order to create a viable model for political deception reveals the untenability of the notion of justified political deception writ large. One must orchestrate an entire cosmos around the notion, notably a cosmos that does not match our own. One must adopt very specific conceptions of human nature, association, and happiness, as well as a particular metaphysics and epistemology. For, while al-Fārābī shows that political deception can be justifiable, he also reveals its unjustifiability outside an idealized setting. (shrink)

The present article is devoted to the problem which is debated actively to-day, namely whether Greek poleis and the Roman Republic were early states or they represented a specific type of stateless societies. In particular, Moshe Berent examines this problem by the example of Athens in his contribution to this volume. He arrives at the conclusion that Athens was a stateless society. However, I am of the opinion that this conclusion is wrong: and I believe that Athens and Rome were (...) early states. Therefore the present article is in many respects a direct discussion with Berent (as well as with other supporters of this idea). (shrink)

In the article we consider the relationship of traditional provisions of basic logical concepts and confront them with new and modern approaches to the same concepts. Logic is characterized in different ways when it is associated with syllogistics (referential – semantical model of logic) or with symbolic logic (inferential – syntactical model of logic). This is not only a difference in the logical calculation of (1) concepts, (2) statements, and (3) predicates, but this difference also appears in the treatment of (...) the calculative abilities of logical forms, the ontological-referential status of conceptual content and the inferential-categorical status of logical forms. The basic markers or basic ideas that separate ontologically oriented logic from categorically oriented logic are the (1) concept of truth, the (2) concept of meaning, the (3) concept of identity, and the (4) concept of predication. Here, this differences are explicitly demonstrated by the introduction of differential terminology. From this differential methodology follows a new set of characterizations of logic. (shrink)

The purpose of this article is to explore Heidegger’s approach to how educa- tion and reflection endeavor, which have been experienced through a vast variety of both regional and universal approaches, should be experienced. Hence, I’ll start with explaining Heidegger’s problematics. “Why he takes all philosophical problems into one question?”, “What is the meaning of be- ing?”, and then I will explain what we should understand by education and reflection process. Heidegger links it to an exploration process, investigation of the (...) truth. He believes that the primary responsibility in this process lies on universities and rulers. The process should be centered on reflection and individuals should be reflecting by challenging their own and other individ- uals’ existence. This leads us to two concepts: Being-in-the-world (In-der-Welt- sein) and co-existence (being-with, Mitsein). The most remarkable ability of Dasein, as he calls, is the reflection, and it facilitates challenge. Through its capabilities, the individual (Dasein) will turn out to be self-conscious of its existence. Grounding on being-in-the-world and co-existence concepts, Das- ein can challenge the existence and starts exploring the being. This leads to reflection and questioning, which together form an educational and learning process. Education and learning are the two technical parts of exploring Da- sein’s existence. Due to scientific methods and methodological approaches of education, cultural, regional and local attributes are ignored. Heidegger believes that the individual coexists, which requires considering all the dif- ferences around it. Heidegger stresses the importance of reflection and says that the West has a flawed approach. Criticizing that flawed approach which is solely centered on the subject, Heidegger asserts an educational model which reckons many differences such as culture, challenge, etc. (shrink)

Social science is often described as a product of 19th century Europe, and as a handmaiden to its imperial and colonial projects. However, centuries prior to the Western social science enterprise, Islamic imperial scholars developed their own ‘science of society.’ This essay provides an overview of the historical and cultural milieu in which 'Islamic' social science was born, and then charts its development over time through case studies of four seminal scholars -- al-Razi, al-Farabi, al-Biruni and Ibn Khaldun -- who (...) played pivotal roles in establishing fields that could be roughly translated as psychology, political science, anthropology and sociology. The axioms undergirding Islamic social science are subsequently explored, with particular emphasis paid to the relations between said axioms and the discursive tradition, 'Islam.' The essay concludes with an exploration of how looking to social science enterprises beyond the ‘modern’ West can clarify the purported relationships between social science and empire. (shrink)

This paper raises a moral issue for contemporary post-revolutionary Muslim intellectuals in Iran. According to traditional Islamic teachings, ethics enables people to transcend from this mundane world and offers guidance on ways to improve virtues. Most contemporary Iranian Muslim intellectuals have attempted to pave the way for accomplishing this goal. After clarifying the ways in which Iranian Muslim intellectuals have faith in virtue ethics as a best possible moral normative theory, we claim that virtue ethics fails to support some of (...) our modern problems in the realm of politics such as human rights and democracy. Also, we argue that virtue ethics is not a good theory for ordinary average people who have weakness of will. A preliminary conclusion of the paper will be that utilitarianism, generally, and principle of utility, specifically, is a better solution to the modern problems. This, we believe, has been overlooked from the eyes of post-revolutionary Muslim intellectuals. Yet, we suggest that among different versions of utilitarianism, rule-utilitarianism is more justified to do this job. (shrink)

We develop a new understanding of the historical horizon of event ontology. Within the general area of the philosophy of nature, event ontology is a still emerging field of investigation in search for the ultimate materialist ontology of the world. While event ontology itself will not be explicated in full mathematical details here, our focus is on its conceptual interrelation with the dominant current of Idealism in Western thought approached by us as a problem in the history of ideas. Our (...) presentation is designed to be accessible to a wider audience. We especially highlight the deep connection between event ontology and postmodernism in general, and the post-war French philosophers Althusser, Foucault, Deleuze, and Guattari in particular, who are viewed as main sources for current and future programs of abstract materialism. (shrink)

The 14th general election in Malaysia held on May 9, 2018 is anhistoric event that altered the political landscape of the nation. For the firsttime over sixty years this election has caused to change the government fromBarisan Nasional coalition to another coalition named PakatanHarapan, formed in 2015. This article has analysed theelection results and the probable factors that might have contributed to thehistoric change. It argued that since 1999 the ruling Malay elites have becomepermanently divided challenging the dominance of United (...) Malay NationalOrganisation in politics and the prospect for a viable alternativebecame consolidated with the rise of Parti KeAdilan Rakyat offeringan avenue for a new generation politics. The return of Mahathir Mohamad topolitics and a strategic coalition mainly between his party and PKR, party ofthe jailed leader Anwar Ibrahim, made an alternative to BN/UMNO a realitythrough winning the election. (shrink)

Islamic education, from a holistic point of view, is more than just the direct transmission of the pure Islamic sciences. It encompasses other branches of specialisation and ideally accompanies Muslims, through reflections of the Islamic worldview, during their formal and informal formation. This paper reflects how, in the contemporary tertiary education in the Islamic world, commodified concepts stemming from a non-Islamic worldview are being proliferated, and what the expected results are for Muslim students. The paper expounds on differences in worldview (...) and educational systems and the commodification of ideas. It gives examples from business school curricula, psychology and the impact of teaching in a foreign language, to summarise intended consequences on the students’ educational developments. It also shows how the agency of the theory of Maqāṣid, the higher objectives of Islamic law, has immersed Islamic thought in reaction to the bias in the educational system. (shrink)

Optimal motivation is an important concept in Islamic psychology. Current Islamic models predominantly focus on integration with Western theories. This study proposes a synthesised model of Islamic motivation through an interpretive approach of Islamic theological texts, classical Islamic works, and a systematic analysis of Western academic research. Islamic work motivation focuses on states of the nafs : al-nafs al-muṭma’innah, al-nafs al-lawwāmah, and al-nafs al-ammārah bi-al-sū’. Tawḥīd, mediated by sincerity and Sunnah compliance, drives īmān. Optimal motivation is a result of strengthened (...) īmān moderated by knowledge, patience, reliance, piety, encouragement, and admonishment. The resultant action, integrated with a rewards/punishment system, yields motivated behaviour. Motivated behaviour is classified in three behavioural types: ẓālim li-nafsih, muqtaṣid, and sābiq bi-al-khayrāt. Optimal motivation is the state of tranquillity where the individual sincerely strives towards good action. The model provides practitioners with a model that can be used to manage motivation and provides researchers a comprehensive framework of Islamic motivation. (shrink)

This article compares various elements of Ibn Khaldūn’s and Douglass C. North’s thoughts on the role of institutions in influencing or forcing economic change. There are a number of interesting similarities in ideas, thoughts, approaches, and methodologies, which prove that New Institutional Economics may actually mirror much of Ibn Khaldūn’s fourteenth century ideas than was previously thought. Both Ibn Khaldūn’s continuum of badāwah to ḥaḍārah and North’s theory on changes from informal to formal institutions lead to the same fundamental conclusions: (...) change is incremental as it is a result in small cumulative changes in the cost-benefit outcomes of the market agents over time, and therefore economic performance inevitably depends on the existence and effectiveness of formal institutions that alter those outcomes. It is also noted that ‘aṣabiyyah or group feeling, another cornerstone of Ibn Khaldūn’s thought, corresponds perfectly to North’s treatise that social cohesion and institutional efficiency are more important than the amount of resource endowment in bringing about economic development and change. In addition, Ibn Khaldūn’s views on the government’s commercial activities are reviewed in the study in light of North’s transaction costs and property rights framework. (shrink)