Studies demonstrating the benefits of ethical behavior at an individual level are scarce. The business ethics literature centers its analysis on unethical behaviors and their consequences, rather than ethical behaviors and their benefits. There is now considerable debate on the role of auditors in society and the function of accounting firms in the free market capitalist system. Specifically, the eminently ethical nature of the auditor’s work has been highlighted. Therefore, the aim of our paper is to show the impact (...) of auditors’ sustained ethical behavior: the trust it generates. This trust results in considerable benefits for the firm due to a reduction in the costs of the partner’s supervision of the auditor. The methodology chosen to validate these claims is a survey of partner of the audit firm in auditing companies. The results of this research confirm the hypotheses raised in the theoretical model. (shrink)

What is morality? Where does it come from? And why do most of us heed its call most of the time? In Braintrust, neurophilosophy pioneer Patricia Churchland argues that morality originates in the biology of the brain. She describes the "neurobiological platform of bonding" that, modified by evolutionary pressures and cultural values, has led to human styles of moral behavior. The result is a provocative genealogy of morals that asks us to reevaluate the priority given to religion, absolute (...) rules, and pure reason in accounting for the basis of morality. Moral values, Churchland argues, are rooted in a behavior common to all mammals--the caring for offspring. The evolved structure, processes, and chemistry of the brain incline humans to strive not only for self-preservation but for the well-being of allied selves--first offspring, then mates, kin, and so on, in wider and wider "caring" circles. Separation and exclusion cause pain, and the company of loved ones causes pleasure; responding to feelings of social pain and pleasure, brains adjust their circuitry to local customs. In this way, caring is apportioned, conscience molded, and moral intuitions instilled. A key part of the story is oxytocin, an ancient body-and-brain molecule that, by decreasing the stress response, allows humans to develop the trust in one another necessary for the development of close-knit ties, social institutions, and morality. A major new account of what really makes us moral, Braintrust challenges us to reconsider the origins of some of our most cherished values. (shrink)

Determinist thought with its sui generis view on life, nature and being as a whole is a point of view that could be observed in many different cultures and beliefs. It was thanks to Greek thought that it ceased to be a cultural element and transformed into a systematic cosmology. Schools such as Leucippos, then Democritos and Stoa attempted to integrate the determinist philosophy into ontology and cosmology. In the course of time, physics and metaphysics-based determinism approaches were introduced, and (...) a wide spectrum has emerged from genetics to behaviorism, from culture to psychology, from atomism to divinity. Determinism, whether physical or metaphysical origin, ignores freedom of will and deny agency competence over human behavior. Due to this feature, it is opposed by ethical theories, legal philosophies and religions. When the arguments for determinism are possible to disprove logically and philosophically, this is not so easy when the claims base themselves on scientific base. As the logical consequence of this novel fact, it is important to question the epistemological value of scientific knowledge and critically analyze the data of experiments and clinical studies in terms of methodology when answering any hypothesis such as neuro-biological, neuro-psychological, or neuro-theological argumentations. On the other hand, it is necessary to reach alternative experiments on the same subject or to show that it is possible to interpret them in different ways, as in the example of the Libet experiment. The neurobiological determinism based on biological reductionism, emerged as the result of ignoring the ontological difference of the mind, equating the mind with the brain, or defining mentality as an epiphenomenon of the brain. The main divergence stems from the acceptance of materialist philosophy. Paradigms that reduce existence only to matter do not take the metaphysical possibilities into account. In this case, although the problems called qualia or subjective experience stand there unresolved, the claim is preserved. Although many new developments such as the discovery of the entropy law, the big bang theory, and quantum physics have shaken the materialist philosophy, modern science resists an epistemological revision. However, with the current epistemology, it does not seem possible to grasp both the universe and the being as a whole. This is the most important reason why every attempt to understand the nature and spiritual side of human beings fails despite numerous experiments on the brain. However, the human brain is an organ that seems sophisticated and its secrets cannot be easily solved. Since there is not enough information about the brain, there is not enough evidence to claim that the brain, and therefore the mind, are part of the deterministic universe. Increasing brain researches since the last quarter of the twentieth century has revealed that genes, neurons and particularly brain chemistry claim much greater role than expected in human behavior. These results have been instrumentalized by some researchers for a radical claim that free will is an illusion, while by others it has led to the acceptance of will as less important over actions than was thought. Both ideas adopted a model of biological determinism in which freedom of will was ignored. Hypotheses based on controversial interpretations of various experiments raised concerns about religious, moral, and legal responsibility. Although man cannot be thought of as a non-free being from the point of view of common sense, the smog screen over the truth would not be lifted unless the scientific data in question had a correct interpretation. At first glance, it seems unreasonable to discuss universal determinism in the quantum universe. Nevertheless, the claim that strong causality prevails in the material world, including consciousness, remains in place. Therefore, firstly criticizing determinism and then examining biological determinism will help to fix the conceptual framework. This article aims to explain why genetics and neurobiology, while acknowledging their importance in the realization of behavior, can’t completely abolish moral agency. Some hypotheses attribute consciousness and free will to the physico-shimic structure of the brain, the random activity of neurons, or the ability to automatically transform inputs into outputs with the advantage of genetic information. This is the most sensitive and important point of being human; it attacks free will. Paradoxically, while global civilization of our time promises infinite freedom to human beings the science of the same age tries to prove that it is not free. (shrink)

Many seventeenth- and eighteenth-century philosophers of the Enlightenment, such as Hobbes, Spinoza, Locke, Shaftesbury, Hume, Voltaire, and Diderot, criticized religious doctrines not only because (or when) such doctrines comprised unfounded claims to knowledge, but also because they inspired fanaticism, ensuing in sectarian violence, persecution, torture, and war. In this paper, I attempt to reconstruct Kant’s position, as part of this Enlightenment project: he too repeatedly and pejoratively characterizes various forms of belief in or behavior guided by religious (or other) (...) conceptions of the supersensible as “fanaticism” (Schwärmerei). By comparison to many Enlightenment figures, Kant’s understanding of the relation between the human presumption to knowledge of the supersensible and the deliverances of reason is more sympathetic to the claims of religious belief and more qualified in advocating the corrective power of reason against it. I argue that Kant’s conception of fanaticism – its origins, motivations, and the nature of its error – reflects this more qualified endorsement of reason. I suggest that by contrast to many of his predecessors and contemporaries Kant does not treat fanaticism as expressing or originating wholly from sensible emotions or interests, opposed to and “overpowering” reason. Rather, though sensibility (including emotional sensibility) is central to his account of fanaticism, Kant holds that the problematic fanatical stance incorporates and depends on rational projections or aspirations, particularly those of practical reason. Moreover, Kant’s distinction between theoretical and practical reason generates an interesting, dual account of fanaticism: theoretical fanaticism, a kind of cognitive error, and practical fanaticism, a specifically practical error in our relation to the supersensible. (shrink)

Situationist research in social psychology focuses on the situational factors that influence behavior. Doris and Harman argue that this research has powerful implications for ethics, and virtue ethics in particular. First, they claim that situationist research presents an empirical challenge to the moral psychology presumed within virtue ethics. Second, they argue that situationist research supports a theoretical challenge to virtue ethics as a foundation for ethical behavior and moral development. I offer a response from moral (...) psychology using an interpretation of Xunzi—a Confucian virtue ethicist from the Classical period. This Confucian account serves as a foil to the situationist critique in that it uncovers many problematic ontological and normative assumptions at work in this debate regarding the prediction and explanation of behavior, psychological posits, moral development, and moral education. Xunzi’s account of virtue ethics not only responds to the situationist empirical challenge by uncovering problematic assumptions about moral psychology, but also demonstrates that it is not a separate empirical hypothesis. Further, Xunzi’s virtue ethic responds to the theoretical challenge by offering a new account of moral development and a ground for ethical norms that fully attends to situational features while upholding robust character traits. (shrink)

The purpose of this study is to expand our understanding of the factors that influence ethical behavioral intentions of public accountants. Recent scandals have dominated the news and have caused legislators, regulators and the public to question the role of the accounting profession. Legislative changes have brought about major structural changes in the profession and continued scrutiny will surely lead to further changes. Thus, developing an understanding of the personal and contextual factors that influence ethical decisions is critical. An extension (...) of the theory of planned behavior [Ajzen, I.: 1985, Action Control-From Cognition to Behavior ], the model used in this study examined the influence of personal, social and organizational factors on ethical intentions. Specifically, the individual level model tested direct eects of attitudes, subjective norms, perceived behavioral control, moral sensitivity and ethical climate. Professionals from five accounting firms completed a survey that measured responses to ethical dilemmas related to the public accounting domain. To minimize the potential impact of common method bias, the survey instrument was administered in two phases. Hypotheses were evaluated using a structural modeling technique, partial least squares. Results show strong support for a direct relationship between attitudes and ethical intentions. The proposed direct eect of subjective norms was not supported. However, a significant relationship between subjective norms and attitudes was found. Professionals' attitudes towards ethical issues clearly influence intentions. Moreover, this study illustrates the potential influence of social factors in attitude formation. Future research should explore the factors in the public accounting domain that most strongly influence attitude formation. This study suggests that the theory of reasoned action oers a useful framework for exploring these issues. (shrink)

Background: Community-based education (CBE) involves educating the head (cognitive), heart (affective), and the hand (practical) by utilizing tools that enable us to broaden and interrogate our value systems. This article reports on the use of virtue ethics (VE) theory for understanding the principles that create, maintain and sustain a socially accountable community placement programme for undergraduate medical students. Our research questions driving this secondary analysis were; what are the goods which are internal to the successful practice of CBE in medicine, (...) and what are the virtues that are likely to promote and sustain them? -/- Methods: We conducted a secondary theoretically informed thematic analysis of the primary data based on MacIntyre’s virtue ethics theory as the conceptual framework. -/- Results: Virtue ethics is an ethical approach that emphasizes the role of character and virtue in shaping moral behavior; when individuals engage in practices (such as CBE), goods internal to those practices (such as a collaborative attitude) strengthen the practices themselves, but also augment those individuals’ virtues, and that of their community (such as empathy). We identified several goods that are internal to the practice of CBE and accompanying virtues as important for the development, implementation and sustainability of a socially accountable community placement programme. A service-oriented mind-set, a deep understanding of community needs, a transformed mind, and a collaborative approach emerged as goods internal to the practice of a socially accountable CBE. The virtues needed to sustain the identified internal goods included empathy and compassion, connectedness, accountability, engagement [sustained relationship], cooperation, perseverance, and willingness to be an agent of change. -/- Conclusion: This study found that MacIntyre’s virtue ethics theory provided a useful theoretical lens for understanding the principles that create, maintain and sustain CBE practice. (shrink)

In their important paper “Autonomous Agents”, Floridi and Sanders use “levels of abstraction” to argue that computers are or may soon be moral agents. In this paper we use the same levels of abstraction to illuminate differences between human moral agents and computers. In their paper, Floridi and Sanders contributed definitions of autonomy, moral accountability and responsibility, but they have not explored deeply some essential questions that need to be answered by computer scientists who design artificial agents. (...) One such question is, “Can an artificial agent that changes its own programming become so autonomous that the original designer is no longer responsible for the behavior of the artificial agent?” To explore this question, we distinguish between LoA1 (the user view) and LoA2 (the designer view) by exploring the concepts of unmodifiable, modifiable and fully modifiable tables that control artificial agents. We demonstrate that an agent with an unmodifiable table, when viewed at LoA2, distinguishes an artificial agent from a human one. This distinction supports our first counter-claim to Floridi and Sanders, namely, that such an agent is not a moral agent, and the designer bears full responsibility for its behavior. We also demonstrate that even if there is an artificial agent with a fully modifiable table capable of learning* and intentionality* that meets the conditions set by Floridi and Sanders for ascribing moral agency to an artificial agent, the designer retains strong moral responsibility. (shrink)

In their important paper “Autonomous Agents”, Floridi and Sanders use “levels of abstraction” to argue that computers are or may soon be moral agents. In this paper we use the same levels of abstraction to illuminate differences between human moral agents and computers. In their paper, Floridi and Sanders contributed definitions of autonomy, moral accountability and responsibility, but they have not explored deeply some essential questions that need to be answered by computer scientists who design artificial agents. (...) One such question is, “Can an artificial agent that changes its own programming become so autonomous that the original designer is no longer responsible for the behavior of the artificial agent?” To explore this question, we distinguish between LoA1 (the user view) and LoA2 (the designer view) by exploring the concepts of unmodifiable, modifiable and fully modifiable tables that control artificial agents. We demonstrate that an agent with an unmodifiable table, when viewed at LoA2, distinguishes an artificial agent from a human one. This distinction supports our first counter-claim to Floridi and Sanders, namely, that such an agent is not a moral agent, and the designer bears full responsibility for its behavior. We also demonstrate that even if there is an artificial agent with a fully modifiable table capable of learning* and intentionality* that meets the conditions set by Floridi and Sanders for ascribing moral agency to an artificial agent, the designer retains strong moral responsibility. (shrink)

In order to move towards an Ethic of Accounting, one must start by defining the function and role of the accountant. This in turn depends to a great extent on the identity of the client or whatever party the Accountant owes his loyal agency to. The issue is one of cardinal importance, and it is perceived as such by the accountants themselves. Loeb for instance says that the client-identity issue is overriding importance now, and will become even more crucial in (...) the immediate years ahead. The question of what constitutes ethical behaviour on the part of the accountant will depend then upon the relation within which such ethical behaviour will have to be deployed.The main question raised in this paper will therefore be, is the accountant primarily engaged by one client (whether an individual or a corporation) to act as their agent, deal with their problems by loyally advancing their interests to the best of his professional competence, although within the limits imposed by law and morality? Or is the public sector to be considered the principal target of the accountant's resolute professionalism and unswerving loyalty? (shrink)

This article is a defense of Michael Ruse's sociobiological account of the origins and nature of morality. In the piece, the author provides a summary explanation of Ruse's views and arguments. Then he goes on to explain and critically discuss a variety of objections that have been made against sociobiological accounts of morality. He argues that the criticisms that have been made often work against less sophisticated sociobiological theories but that Ruse's theory is immune to the criticisms. The author (...) responds to the arguments of the following critics of sociobiology: Kitcher, Flew, Flanagan, Nagel, Miles, Singer, and Jacquette. Key Words: Michael Ruse • E. O. Wilson • sociobiology • altruism • ethical naturalism. (shrink)

The purpose of this study is to expand our understanding of the factors that influence ethical behavioral intentions of public accountants. Recent scandals have dominated the news and have caused legislators, regulators and the public to question the role of the accounting profession. Legislative changes have brought about major structural changes in the profession and continued scrutiny will surely lead to further changes. Thus, developing an understanding of the personal and contextual factors that influence ethical decisions is critical. An extension (...) of the theory of planned behavior [Ajzen, I.: 1985, Action Control-From Cognition to Behavior (Springer, Heidelberg)], the model used in this study examined the influence of personal, social and organizational factors on ethical intentions. Specifically, the individual level model tested direct effects of attitudes, subjective norms, perceived behavioral control, moral sensitivity and ethical climate. Professionals from five accounting firms completed a survey that measured responses to ethical dilemmas related to the public accounting domain. To minimize the potential impact of common method bias, the survey instrument was administered in two phases. Hypotheses were evaluated using a structural modeling technique, partial least squares. Results show strong support for a direct relationship between attitudes and ethical intentions. The proposed direct effect of subjective norms was not supported. However, a significant relationship between subjective norms and attitudes was found. Professionals’ attitudes towards ethical issues clearly influence intentions. Moreover, this study illustrates the potential influence of social factors in attitude formation. Future research should explore the factors in the public accounting domain that most strongly influence attitude formation. This study suggests that the theory of reasoned action offers a useful framework for exploring these issues. (shrink)

What does the law demand when it requires citizens to conform to standards of reasonableness? I propose and defend the view that the law should demand that citizens conform their behavior to some actual conduct in society. I contrast this idea against what might be called the ``empty vessel'' view of reasonableness, where the standard is understood to function like an empty vessel in the law, allowing courts to use various norms and moral judgments to determine what seems (...) reasonable in the circumstances. The empty vessel account is the more common approach for understanding reasonableness, but it leaves obscure whether and how assessments about appropriate conduct connect with facts about citizens' actual conduct. I argue for a ``binocular'' view that focuses our attention on actual practices and thereby establishes how these standards provide a stable guide to conduct and support the rule of law. (shrink)

Poor ethical decision–making costs industry billions of dollars a year and damages the images of corporations. Thus, by answering the question ‘Why do individuals behave as they do when confronted with ethical issues?’ ethical theory can provide businesses with a means to create a more ethical climate and a more successful operation. This study tested the Ethical Decision–Making Model with accountability (Beu & Buckley 2001), which uses theory that suggests that ethical behavior is influenced by the individual, the issue, (...) social relationships (accountability), and the organization in which the employee is embedded (Brass, Butterfield & Skaggs 1988; Frink & Klimoski 1998). The results showed that individuals’ thought processes (cognitive moral development), personalities (locus of control, hostility and aggression, Machiavellianism), and gender influence how they respond to ethical dilemmas, as well as the salience of the moral issue (moral intensity) and the environmental context (work/school). (shrink)

Poor ethical decision–making costs industry billions of dollars a year and damages the images of corporations. Thus, by answering the question ‘Why do individuals behave as they do when confronted with ethical issues?’ ethical theory can provide businesses with a means to create a more ethical climate and a more successful operation. This study tested the Ethical Decision–Making Model with accountability (Beu & Buckley 2001), which uses theory that suggests that ethical behavior is influenced by the individual, the issue, (...) social relationships (accountability), and the organization in which the employee is embedded (Brass, Butterfield & Skaggs 1988; Frink & Klimoski 1998). The results showed that individuals’ thought processes (cognitive moral development), personalities (locus of control, hostility and aggression, Machiavellianism), and gender influence how they respond to ethical dilemmas, as well as the salience of the moral issue (moral intensity) and the environmental context (work/school). (shrink)

Levy’s essay (2011) claims that some intuitions leading to one’s moral judgments can be unreliable, and he proposes the use of a more reliable, third party, empirical measure. It is commendable that Levy attempts to work beyond traditional bounds; however, the author’s use of functional magnetic resonance imaging (fMRI) data is questionable in supporting an argument about intentionality. As neuroscientists, we rely upon evidence-based thinking and conclusions to create generalizable knowledge, and while fMRI data can be informative in broad (...) correlational accounts of behavior, to rely upon these data as reliable measures of intuition is arguably just as speculative as the first-person account. It is of deep concern that society may attempt to apply these data in the manner Levy describes. Indeed, alarming misappropriation of fMRI and electroencephalography. (shrink)

In this paper I will analyze John McDowell’s broad account of practical rationality and moral reasons, which he mainly puts forward in his articles “Are moral requirements hypothetical imperatives?” (1978) and “Might there be external reasons?” (1995). My main aim is to argue that from a philosophical perspective, no less than from an empirical one, McDowell’s account of practical rationality is not a realistic one. From a philosophical point of view, I will argue that his intellectualist (...) account is not convincing; and if we consider his virtue-ethical ideal of practical rationality in light of the model of human cognition, we also realize that moral behavior is not immune to cognitive biases and does not always flow from robust traits of character like virtues. At the same time, this puts at stake his strong thesis of moral autonomy – the idea that with the ‘onset of reason’ moral beings are no longer determined by ‘first nature’ features. (shrink)

I MAKE NO APOLOGIES for writing about this well-worn topic. For, although there has been an enormous amount written about the account Hume gives of the nature of moral evaluation, commentators are as far from agreement as ever. My own contribution to the controversy has, if anything, not only added to the variety of opinions but also has increased the general confusion. For this I must accept some responsibility. I have certainly laid myself open to some misinterpretation, and (...) the view I have so far expressed in print may also need some modification. I shall here attempt to clarify what precisely my view now is, and why I prefer it to some alternative views advanced by those who find my interpretation of this aspect of Hume's philosophy unacceptable. II. Since what I want to defend is in all important respects my earlier interpretation of the Treatise, 2 I shall for the most part, though not exclusively, be concerned with what Hume says in this, his early, but major, work. (shrink)

The paper outlines a view called social (or two-level) response-dependency as an addition to standard alternatives in metaethics that allows for a position intermediate between standard versions of internalism and externalism on the question of motivational force. Instead of taking psychological responses as either directly supplying the content of ethics (as on emotivist or sentimentalist accounts) or as irrelevant to its content (as in classical versions of Kantian or utilitarian ethics), the view allows them an indirect role, as motivational props (...) to moral teaching and thus to the general institution of moral discourse. However, they are not implied by any particular moral judgment (or speaker), so that amoralism comes out as possible. The response that defines the distinctively moral notion of wrong on this account is the second-level (social) response of forbidding some behavior; but this is ultimately to be understood in terms of (variable) individual reactions. Natural human emotion tendencies thereby constrain the content of ethics, while allowing for some degree of social variation in moral codes. (shrink)

Explanatory economic analysis of the common law has long been subject to deep philosophical skepticism for two reasons. First, common law decisions appear to be cast in the language of deontic morality, not the consequentialist language of efficiency. For this reason, philosophers have claimed that explanatory economic analysis cannot satisfy the transparency criterion, which holds that a legal theory's explanation must provide a plausible account of the relationship between the reasoning it claims judges actually use to decide cases and (...) the express reasoning judges provide in their opinions. Philosophers have doubted that the economic analysis has a plausible account of why judges would use deontic moral terms to explain cases they decide using consequentialist economic reasoning, arguing instead that only a deontic moral account of judicial reasoning can be squared with the judicial use of deontic moral language. Second, the common law has a bilateral structure, in which a plaintiff's right to recover and a defendant's duty to compensate are treated as correlative. Philosophers have observed that this structure seems custom tailored to retrospective moral rights adjudication and ill suited to prospective efficient regulation. Recently, two philosophers, Jules L. Coleman and Stephen A. Smith, have developed these ideas into a full-scale assault on the explanatory credentials of the economic analysis. I defend the economic analysis by arguing that the bilateral structure of the common law either constitutes a "second best" approach to providing incentives for efficient behavior, as economic analysts have maintained, or that it is the vestigial remnant of the common law's originally deontic conception. I also claim that the economic analysis satisfies the transparency criterion by arguing that terms with a deontic plain meaning have acquired a consequentialist contextual meaning within the common law. Although this "contextualist convergence" thesis is counterintuitive, I build on Coleman's semantic theory to explain how it is possible. To demonstrate that it is plausible as well, I argue that evolutionary forces would have naturally led to this result over the course of the common law's development. In particular, I claim that the substantial indeterminacy of deontic moral theory, and the superior determinacy of the economic analysis, explains why judges would be intuitively attracted to reasoning that is best reconstructed in economic terms, notwithstanding the superior normative force of deontic moral theory. Thus, the core of my defense of explanatory economic analysis is that its critics overlook the central theoretical and practical role determinacy plays in explanation and justification generally, and in the explanation of judicial reasoning in particular, where determinacy is prized, if not above all else, no less than any other virtue. (shrink)

A tension between the professions' pursuit of autonomy and the public's demand for accountability has led to the development of codes of ethics as both a foundation and guide for professional conduct in the face of morally ambiguous situations. The profession as an institution serves as a normative reference group for individual practitioners and through a code of ethics clarifies, for both its members and outsiders, the norms that ought to govern professional behavior. Three types of codes can be (...) identified — aspirational, educational and regulatory. All codes serve multiple interests and, as a consequence, perform many functions, eight of which are discussed. The process of developing a code of ethics is assessed because of the role it plays in gaining consensus on professional values and ethical norms. After discussing some of the weaknesses in current approaches to professional self-regulation, several new private and public initiatives are proposed. (shrink)

Towards the general goal of generating a normative-empirical dialogue about ethics and justice, the present study explored three issues: (1) the extent to which the normative criteria of ethics and justice prescribed by moral philosophers are indeed reflected in managerial professionals' subjective beliefs of what ethical and just work behaviour ought to be, (2) the relationship between people's ought beliefs and their perceptions of actual ethical and just work behaviour, and (3) the relationship between the notions of ethics and (...) justice. To do so, a review of the normative and positive theories of ethics was carried out which revealed the key normative criteria of ethics (i.e., utility, rights, justice, principle and care) and justice (i.e., due procedure and due outcome). Using both the interview and the repertory grid procedures, key determinants of ethical and just work behaviour as perceived by the managerial professionals were generated. These determinants were used to construct the questionnaires for the assessment of people's subjective ought beliefs, and their is judgements, of ethical and just work behaviour. There were three respondent samples: managerial professionals, general public and university students. Results showed that (1) people's subjective ought beliefs closely reflected the normative standards of ethics and justice, (2) there were significant discrepancies between people's subjective ought beliefs and their perceptions of actual ethical and just work behaviour, (3) individual differences in ought beliefs had some influence on is judgements, (4) both the ought beliefs and is judgements pertaining to the notion of justice could be accounted for by measures of the other four criteria of ethics and in particular, the notion of rights. The implications of the findings for normative theories of ethics and for ethics education are discussed. (shrink)

In response to recent calls to extend the underlying theories used in the literature :375–413, 2005; Craft in J Bus Ethics 117:221–259, 2013), we review the usefulness of social norm theory in empirical business ethics research. We begin by identifying the seeds of social norm theory in Adam Smith’s The Theory of Moral Sentiments, the Glasgow Edition, Oxford University Press, Oxford, 1759/1790) seminal work, The Theory of Moral Sentiments. Next, we introduce recent theory in social norm activation by (...) Bicchieri and compare the new theory to two theoretical frameworks found in the literature: Kohlberg’s Handbook of socialization theory and research, Rand McNally, Chicago, IL, 1969; in: Lickona Moral development and behavior, Holt, Rinehart & Winston, New York, 1976) theory of moral development and Cialdini and Trost’s The handbook of social psychology, Oxford University Press, Boston, 1998) taxonomy of social norms. We argue that the new theory provides useful insights by emphasizing the ability of situational cues and information to generate common expectations for social/moral norms. The theory is particularly useful for empirical research in business ethics because it gives both organizational and individual factors a role in motivating norm-based behavior. To demonstrate this usefulness, we present examples where the theory has been effectively applied in experimental accounting research to generate new insights. We conclude by citing specific examples where the theory may prove useful in empirical business ethics research. (shrink)

Background The world is urbanizing rapidly; more than half the world’s population now lives in urban areas, leading to significant transition in lifestyles and social behaviours globally. While offering many advantages, urban environments also concentrate health risks and introduce health hazards for the poor. In Bangladesh, although many public policies are directed towards equity and protecting people’s rights, these are not comprehensively and inclusively applied in ways that prioritize the health rights of citizens. The country is thus facing many issues (...) that raise moral and ethical concerns. Methods A narrative literature review was conducted between October 2016 and November 2017 on issues related to social justice, health, and human rights in urban Bangladesh. The key questions discussed here are: i) ethical dilemmas and inclusion of the urban poor to pursue social justice; and ii) the ethical obligations and moral responsibilities of the state and non-state sectors in serving Bangladesh’s urban poor. Using a Rawlsian theory of equality of opportunity to ensure social justice, we identified key health-related ethical issues in the country’s rapidly changing urban landscape, especially among the poor. Results We examined ethical dilemmas in Bangladesh’s health system through the rural–urban divide and the lack of coordination among implementing agencies. The unregulated profusion of the private sector and immoral practices of service providers result in high out-of-pocket expenditures for urban poor, leading to debt and further impoverishment. We also highlight policy and programmatic gaps, as well as entry points for safeguarding the right to health for Bangladeshi citizens. Conclusions The urban health system in Bangladesh needs a reform in which state and non-state actors should work together, understanding and acknowledging their moral responsibilities for improving the health of the urban poor by engaging multiple sectors. The social determinants of health should be taken into account when formulating policies and programs to achieve universal health coverage and ensure social justice for the urban poor in Bangladesh. (shrink)

In James Gouinlock's essay "Dewey's Theory of Moral Deliberation," he argues that Morton White and Charles L. Stevenson's criticisms of John Dewey's ethical theory are based upon fundamental misinterpretations of Dewey's theory of moral deliberation. In this paper, I attempt, in the spirit of Gouinlock's 1978 essay, to widen and enrich the discussion of Dewey's theory of moral deliberation by relating it to a claim of political philosophers and theorists that is recently in vogue, namely, that Dewey's (...) writings contain a nascent theory of deliberative democracy. Deliberative democratic theorists contend that deliberation is the group activity that transforms individual preferences and behavior into mutual understanding, agreement and collective action. If Deweyan democracy is identified with deliberative democracy, do Dewey scholars risk making Dewey's democratic vision a useless relic for theorizing about democracy in the wake of the deliberative turn? The paper is organized into four sections. In the first, I summarize the positions of those scholars defending the view that John Dewey was a proto-deliberative democrat, in effect anticipating the deliberative turn in democratic theory. The second section examines Gouinlock's thesis that despite White and Stevenson's mistaken accounts, Dewey offered a distinctive and insightful way of understanding moral judgment. In the third section, my analysis reveals the political dimension of Dewey's theory of moral deliberation. The fourth and concluding section explores the lesson that my analysis might impart to commentators enamored with the idea that Dewey's vision of democracy is essentially deliberative. (shrink)

We argue that P. F. Strawson's hugely influential account of moral responsibility in ‘Freedom and Resentment’ (FR) is inextricably bound up with his barely known account of morality in ‘Social Morality and Individual Ideal’ (SMII). Reading FR through the lens of SMII has at least three far-reaching implications. First, the ethics–morality distinction in SMII gives content to Strawson's famous distinction between personal and moral reactive attitudes, which has often been thought to be a merely formal distinction. (...) Second, the ethics–morality distinction sheds light on the scope of moral responsibility in FR, which is narrower than commentators think. Third, Strawson's discussion of morality shows that he was not insensitive to issues of power, as several critics have claimed. The link between morality and power helps to make clear that Strawson allows for criticism of our moral responsibility practices. (shrink)

Increasing evidence from psychology and neuroscience suggests that emotion plays an important and sometimes critical role in moral judgment and moral behavior. At the same time, there is increasing psychological and neuroscientific evidence that brain regions critical in emotional and moral capacity are impaired in psychopaths. We ask how the criminal law should accommodate these two streams of research, in light of a new normative and legal account of the criminal responsibility of psychopaths.

Using professional accountants as respondents in Hong Kong, this study strives to develop a model to depict the effect of ethical reasoning on the relationships between guanxi and auditors; behaviour in an audit conflict situation. The results of the study found that (1) there is a significant relationship between an auditor's ethical judgement and one's moral cognitive development; (2) there is a relationship between an auditor's ethical judgement and the existence of guanxi; and (3) the impact of guanxi on (...) an auditor's judgement is depending on the level of ethical reasoning. (shrink)

Christopher Grau argues that the genetic basis for moral agency account of rightholding is problematic because it fails to grant all human beings the moral status of rightholding; it grants the status of rightholding to entities that do not intuitively deserve such status; and it assumes that the genetic basis for moral agency has intrinsic/final value, but the genetic basis for moral agency only has instrumental value. Grau also argues that those who are inclined to (...) hold that all human beings are rightholders should reconsider speciesism. In this paper, I argue that Grau's objections do not undermine the genetic basis for moral agency account of rightholding, and I also offer criticisms of Grau's defense of speciesism. (shrink)

While Kant's pedagogical lectures present an account of moral education, his theory of freedom and morality seems to leave no room for the possibility of an education for freedom and morality. In this paper, it is first shown that Kant's moral philosophy and his educational philosophy are developed within different theoretical paradigms: whereas the former is situated within a transcendentalist framework, the latter relies on a teleological notion of human nature. The second part of this paper demonstrates (...) that the core ideas of Kant's moral philosophy are also present in his pedagogy. This means that the problem of moral education must be solved within the transcendentalist framework. It is finally claimed that Kant himself outlines a solution to this problem in his pedagogical lectures. (shrink)

On the one hand, Kant seems to suggest that moral weakness is merely expressed at the level of following maxims. On the other hand, he addresses moral weakness as the first grade of our propensity to evil, which implies that moral weakness is also expressed at the level of adopting maxims. There is still a lack of clarity in the literature concerning how the relationship between these two aspects is to be understood, and a proper account (...) of the nature of the maxims of the morally weak has yet to be offered. Drawing on my earlier interpretation of moral strength, I shall propose a reading of Kant's account of moral weakness that consistently unifies both aspects. On my interpretation, the morally weak agent lacks the moral strength that he ought to acquire through the continuous exercise of his power of self‐control; he therefore fails both to set himself particular moral ends in adopting his maxims and to follow his maxims by realizing such ends. His intention to do what the moral law demands is overly general: It does not set a particular moral end, which is what virtue requires. (shrink)

People often use indirect speech, for example, when trying to bribe a police officer by asking whether there might be “a way to take care of things without all the paperwork.” Recent game theoretic accounts suggest that a speaker uses indirect speech to reduce public accountability for socially risky behaviors. The present studies examine a secondary function of indirect speech use: increasing the perceived moral permissibility of an action. Participants report that indirect speech is associated with reduced accountability for (...) unethical behavior, as well as increased moral permissibility and increased likelihood of unethical behavior. Importantly, moral permissibility was a stronger mediator of the effect of indirect speech on likelihood of action, for judgments of one's own versus others' unethical action. In sum, the motorist who bribes the police officer with winks and nudges may not only avoid public punishment but also maintain the sense that his actions are morally permissible. (shrink)

The question whether ethical behavior is biologically determined may refer either to the capacity for ethics (i.e., the proclivity to judge human actions as either right or wrong), or to the moral norms accepted by human beings for guiding their actions. I herein propose: (1) that the capacity for ethics is a necessary attribute of human nature; and (2) that moral norms are products of cultural evolution, not of biological evolution. Humans exhibit ethical behavior by nature (...) because their biological makeup determines the presence of three necessary conditions for ethical behavior: (i) the ability to anticipate the consequences of one’s own actions; (ii) the ability to make value judgments; and (iii) the ability to choose between alternative courses of action. Ethical behavior came about in evolution not because it is adaptive in itself, but as a necessary consequence of man’s eminent intellectual abilities, which are an attribute directly promoted by natural selection. That is, morally evolved as an exaptation, not as an adaptation. Since Darwin’s time there have been evolutionists proposing that the norms of morality are derived from biological evolution. Sociobiologists represent the most recent and most subtle version of that proposal. The sociobiologists' argument is that human ethical norms are sociocultural correlates of behaviors fostered by biological evolution. I argue that such proposals are misguided and do not escape the naturalistic fallacy. The isomorphism between the behaviors promoted by natural selection and those sanctioned by moral norms exist only with respect to the consequences of the behaviors; the underlying causations are completely disparate. (shrink)

This study examines retail investors’ trading behaviour and its determinants in the Indonesian _Shari’ah_ stock market by mainly focusing on the religious practice-related factors in the form of _sadaqah_ or charitable giving on individual investors’ trading behaviour. Contextually, the Islamic moral economy (IME) assumes a direct relationship between religiosity and _sadaqah_ giving due to the _falah_ (salvation) oriented individual objective function, which can be reached through doing _ihsan_ (beneficence for equilibrium). The findings based on a questionnaire survey distributed to (...) individual investors on _Shari’ah_ Online Trading System (SOTS) delineate that religiosity, accounting information, neutral information, personal financial needs, and the _sadaqah_ feature have significantly affected investors’ trading behaviour in which the _sadaqah_ feature is positively correlated, while religiosity factors are negatively correlated. Thus, despite the theoretical expectation through IME, this study evidences that Islamic logic is not the main determining factor, as market logic related factors seem to be more dominant in the behaviour of investors in the Indonesian capital market. (shrink)

Augustine’s insights into the will and its free decision have long been a focus of controversy since his lifetime. Nonetheless, in modern scholarship, little effort has been made to clarify the actual function of the will as a psychological force in the life of mind. It has often been taken for granted that the will is an independent faculty which underlies our moral responsibility by its free choice. Accordingly, much ink has been spilled over issues such as necessity and (...) freedom, grace and free will, sin and evil will etc. This philosophical inquiry distinguishes itself from its antecedents by adopting a psychological focus on the function of the will. It attempts to explicate why uoluntas, and not other psychological activities, is the locus of moral responsibility in Augustine’s philosophical psychology. The work is thus split into two parts, each consisting of four chapters: the first part devoted to the will’s operation as a psychological dynamism, and the second to the traditional consideration of the will as a moral faculty. In the first part, the dissertation systematically investigates the psychological phenomenon of the will in its relationship to other psychological activities, from irrational affection to intellectual cognition. This phenomenological approach starts with Augustine’s unusual conception of concupiscentia carnis in his debates with Julian of Eclanum. According to Augustine’s philosophical interpretation of this biblical term, concupiscentia carnis as an uncontrollable tendency defines the essential infirmity of the will and forms the starting-point of further affective expressions of the soul. Then, the analysis advances to the role of the will in the formation of affection. It reveals the implicit approval that is entailed in the unvoluntary pre-volitional movements of the soul. This explains the superficial discrepancy between Augustine’s accounts of affection as can be found in Books IX and XIV of De ciuitate Dei. This general account of Augustine’s theory of emotion is followed by an in-depth examination of the feeling of shame so as to display the will’s actual contribution in a reflective affection. Augustine convincingly proves that shame reflects the powerlessness of the will in confrontation with concupiscentia carnis as well as the will’s effort to regain its dignity. To complete the foray into Augustine’s philosophy of the soul, his reflections on intellect and will in the process of moral decision are called into question. By reconsidering Augustine’s account of his own conversion and his reflections on our journey to the happy life, my analyses show that neither intellectualitic nor voluntaristic interpretations do justice to his understanding of moral decision. The voluntaristic interpretation overlooks the intellectual perspective of happy life and Augustine’s emphasis on the necessity of a knowledge of the good for our moral behaviour. On the other hand, the intellectualistic account unjustly ignores Augustine’s insights into the severe destructiveness of the failure of the will and the dilemma of two wills at war. To summarize, the phenomenological approach in Part I reveals the omnipresent feature of the will in mental life. The implications of this psychological feature of the will are twofold. It indicates the independence of the will as well as the limitations of the will by its actual conditions. The second part of this work investigates the moral significance of Augustine’s psychological insights into the function of the will. What bridges the gap between uoluntas as a psychological power and uoluntas as a moral faculty is Augustine’s most controversial conception of freedom. The dissertation first scrutinizes Augustine’s arguments for the independence of the will as reconstructed and assumed in the first part. By metaphysical arguments, Augustine reveals that nothing external, neither inferior nor superior being, can force the will to attain a particular disposition. For this cannot happen in a world governed by the divine order. In his analyses of the phenomenon of two contradictory wills, Augustine shows that the will is conditioned but not compelled by other internal forces. However, this merely represents the negative aspect of the will’s freedom, or libertas a coactione. At the same time, the positive aspect of Augustinian uoluntas has frequently been misinterpreted as a faculty of choice, or libertas indifferentiae. A careful reading shows that the free decision of the will is essentially a capacity to pursue one’s own happiness. In accord with this eudemonistic emphasis, the genuine freedom is the freedom to will and to accomplish the good, which alone guarantees the happy life. This original interpretation of freedom offers powerful support to Augustine’s account of moral agency. One is not only held responsible for his voluntary evildoings which he could have avoided, but also for the necessary conditions of life, i.e., ignorantia and difficultas as effects of original sin. For as argued earlier, even the presence of concupiscentia carnis as the inherent infirmity of the will contains the least assent of the will. This assent establishes the moral agency in evil willing. To account for our agency in the good will, the dissertation addresses the problem of compatibility between divine grace and freedom of will. My analysis shows that Augustine’s rigid position in the last years of his life is also philosophically defensible. An internal function of the grace upon the faculty of the will will not destroy its freedom to attain its own disposition. This philosophical analysis concludes by highlightling the close affiliation between the will and the self in Augustinian uoluntas. “I know nothing I could call my own if the will by which I’m willing or unwilling is not my own.”. By consent or dissent of the will, we identify ourselves with mental images, affective movements, practical reasoning and other psychological activities, either implicitly or explicitly. Augustine’s realistic conceptions of the will and its conditioned freedom provide a subtle and rich picture of human nature, which is still relevant to our own theoretical reflections on the self. 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In Chapter 2 of Escape from Leviathan, Jan Lester defends two hypotheses: that instrumental rationality requires agents to maximise the satisfaction of their wants and that all agents actually meet this requirement. In addition, he argues that all agents are self-interested (though not necessarily egoistic) and he offers an account of categorical moral desires which entails that no agent ever does what he genuinely feels to be morally wrong. I show that Lester’s two hypotheses are false because they (...) cannot accommodate weakness of will, because they are inconsistent with agency, which requires free will, because ends, obligations and values cannot be reduced to desires, and because maximisation is often not possible. Further, Lester’s claim that agents are self-interested is vacuous, his attempted reduction of moral behaviour to want-satisfaction fails, and his contention, that agents always do what they genuinely think to be morally required, seems untenable. A defence of freedom that depends on homo economicus is far from promising. (shrink)

ABSTRACTWhile Spinoza stipulates an ideal moral person in the propositions on the ‘free man’ in Ethics IV, this account does not seem to be intended to function as a pedagogical tool of political relevance. Hence, it does not seem to correspond to the purpose of moral exemplarism. If we look for that kind of practical guidance, Spinoza’s political works seem more relevant. Interestingly, when we approach Spinoza’s political theory with moral exemplarism in mind, we find that (...) instead of constructing his exemplar on the idea of a supremely moral person, he emphasizes the concept of ingenium to chisel out an imperfect model of human behavior. We argue that the purpose of this is to avoid a utopian and inefficient political theory and to work out a moral practice that is capable of assisting people and communities in ethical self-transformation. (shrink)

Consider a contemporary retrieval of Aristotle’s account of moral perception. Drawing from EN.VI.8, Martha Nussbaum argues that we perceive moral particulars prior to ethical principles. First, I explain her priority of the particular thesis. The virtuous person perceives value in the world, as part of her moral deliberation. This perceptual skill is an important aspect of her virtuous activity, and hence also part of her eudaimonia. Second, I present her priority thesis with a dilemma: our perception (...) of moral particulars is either non-inferential or it is inferential. If Nussbaum accepts a non-inferential interpretation, then she is committed to an unsavory view about moral epistemology –one that invites intuitionism and relativism. But if she accepts a non-inferential account, then the moral particular is no longer prior to the ethical principle. I suggest that her better option is to grab the second horn. This move avoids the problems of the first horn without sacrificing her neo-Aristotelian commitments or her overarching view that the perception of moral particulars is ineliminable to moral deliberation. At the same time, this move renders her priority thesis trivial. (shrink)

Hume holds that the moral sentiments are distinguished from other passions of the mind by two features among others: (1) that they are caused by the character of an agent, and (2) that they arise only when this character is viewed disinterestedly. this paper is an attempt to discover hume's reasons for believing that these features are true of the moral sentiments, and what i argue is, first, that hume believes that these features are required to account (...) for certain features of our actual moral views but, second, that his arguments are successful only if these features of our moral views are taken as logical and not merely contingent features. (shrink)

This paper replies to a commentary by John-Stewart Gordon on our paper, “The Moral Standing of Social Robots: Untapped Insights from Africa.” In the original paper, we set forth an African relational view of personhood and show its implica- tions for the moral standing of social robots. This reply clarifies our position and answers three objections. The objections concern (1) the ethical significance of intelligence, (2) the meaning of ‘pro-social,’ and (3) the justification for prioritizing humans over pro-social (...) robots. (shrink)

This paper challenges a near universal assumption regarding the third treatise of Nietzsche’s On the Genealogy of Morality : that its main concern is to explain the attraction or power of the ascetic ideal. I argue that GM III’s main concern is normative rather than descriptive-explanatory. An earlier paper argues that GM III’s leading question – What is the meaning of the ascetic ideal? – is equivalent to the question: What is the value of the ascetic ideal? In the present (...) paper, I interpret an aspect of GM III ignored in the earlier paper: the will to power principle of GM III 7, which seems to claim that all human behavior is to be explained in terms of the will to power. I argue that the principle’s true function is normative rather than explanatory: to indicate how philosophers are best or ideally or healthily constituted, in particular, regarding sexuality. I also offer a normative account of what Nietzsche means by ‘interpretation’ in GM III and an argument against the surprisingly well-accepted view that a Nietzschean philosopher would either have little interest in sexual activity or would resist whatever interest he or she had in it. I end with brief suggestions as to the positive contribution Nietzsche thinks sexuality makes to philosophy. (shrink)

People who judge that a wrongdoer’s behaviour is determined are disposed, in certain cases, to judge that the wrongdoer cannot be responsible for his behaviour. Some try to explain this phenomenon by arguing that people are intuitive incompatibilists about determinism and moral responsibility. However, Peter Strawson argues that we excuse determined wrongdoers because judging that someone is determined puts us into a psychological state – ‘the objective stance’ – which prevents us from holding them responsible, not because we think (...) that determined wrongdoers cannot be responsible. Two studies were completed to test the claim that the objective stance prevents us from judging wrongdoers responsible. Implicit association measures revealed that participants primed in the objective stance appraised a wrongdoer more positively, but as no less blameworthy, than those neutrally primed. These findings raise doubts about Strawson’s explanation of our tendency to excuse determined wrongdoers. (shrink)

Allthough small business accounts for over 90% of businesses in U.K. and indeed elsewhere, they remain the largely uncharted area of ethics. There has not been any research based on the perspective of small business owners, to define what echical delemmas they face and how, if at all, they resolve them. This paper explores ethics from the perspective of small business owner, using focus groups and reports on four clearly identifiable themes of ethical delemmas; entrepreneurial activity itself, conflicts of personal (...) values with business needs, social responsibility and the impact of owners' personality on business ethics. The mechanisms for resolving ethical dilemmas is not at all clear, as there appears to be a web of filters which are used in an inter-connected way. However a common starting point for resolving an ethical delemma which involves others is based on identifying who it is (e.g., a friend or institution) and the quality of the relationship with that person. The research yielded a rich source of material on business ethics and it is clear that future researchers must focus on this sector if business ethics is to make significant advances. (shrink)

Our study presents an overview of the issues that were brought forward by participants of a moral case deliberation (MCD) project in two elderly care organizations. The overview was inductively derived from all case descriptions (N = 202) provided by participants of seven mixed MCD groups, consisting of care providers from various professional backgrounds, from nursing assistant to physician. The MCD groups were part of a larger MCD project within two care institutions (residential homes and nursing homes). Care providers (...) are confronted with a wide variety of largely everyday ethical issues. We distinguished three main categories: ‘resident’s behavior’, ‘divergent perspectives on good care’ and ‘organizational context’. The overview can be used for agendasetting when institutions wish to stimulate reflection and deliberation. It is important that an agenda is constructed from the bottom-up and open to a variety of issues. In addition, organizing reflection and deliberation requires effort to identify moral questions in practice whilst at the same time maintaining the connection with the organizational context and existing communication structures. Once care providers are used to dealing with divergent perspectives, inviting different perspectives (e.g. family members) to take part in the deliberation, might help to identify and address ethical ‘blind spots’. (shrink)

In this paper I argue that many scholars involved in the contemporary free will debates have underappreciated the philosophical appeal of agent causation because the resources of contemporary emergentism have not been adequately introduced into the discussion. Whereas I agree that agent causation’s main problem has to do with its intelligibility, particularly with respect to the issue of how substances can be causally relevant, I argue that the notion of substance causation can be clearly articulated from an emergentist framework. According (...) to my proposal, a free agent is _a causally powerful substance that emerges in an anomic way from her constitutive mental events_, downwardly constraining, selecting and, in this way, having control on them. As we shall see, this particular concept of agent causation not only makes sense of the deep insight behind agent libertarianism, but it also provides us with the resources to solve some of the main objections that have been raised against it. It is true that here I cannot develop a complete defense of the evidential credentials of emergentism. Still, even if the considerations that follow do not serve to convince detractors of agent causal libertarian accounts of free will, they do suggest that libertarian agent causation is more promising than is typically acknowledged. (shrink)