Results for 'Accountability for reasonableness'

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  1.  51
    Beyond accountability for reasonableness.Alex Friedman - 2008 - Bioethics 22 (2):101–112.
    This paper is a critique of Norman Daniels' and James Sabin's ‘Accountability for Reasonableness’ framework for making priority-setting decisions in health care in the face of widespread disagreement about values. Accountability for Reasonableness has been rapidly gaining worldwide acceptance, arguably to the point of becoming the dominant paradigm in the field of health policy. The framework attempts to set ground rules for a procedure that ensures that whatever decisions result will be fair, reasonable, and legitimate to (...)
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  2.  26
    Accountability for reasonableness: the relevance, or not, of exceptionality in resource allocation.Amy Ford - 2015 - Medicine, Health Care and Philosophy 18 (2):217-227.
    Accountability for Reasonableness has gained international acceptance as a framework to assist with resource allocation within healthcare. Despite this, one of the four conditions, the relevance condition, has not been widely adopted. In this paper I will start by examining the relevance condition, and the constraints placed on it by Daniels and Sabin. Following this, I review the theoretical limitations of the condition identified to date, by prominent critics such as Rid, Friedman, Lauridsen and Lippert—Rasmussen. Finally, I respond (...)
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  3.  14
    Accountability for Reasonableness, for Priority Setting and Resource Allocation: A Case Scenario.Zoheb Rafique - 2015 - Bangladesh Journal of Bioethics 6 (2):23-25.
    The purpose of this paper is to discuss the accountability for reasonableness and its four conditions. This explains the priority setting and resource allocation for scarce resources. In this article it is discussed that how the scarce resources in a developing country like Pakistan be allocated in health care. This is explained with the help of case scenario.
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  4.  93
    Accountability for Reasonableness: Opening the Black Box of Process.Andreas Hasman & Søren Holm - 2005 - Health Care Analysis 13 (4):261-273.
    Norman Daniels' and James Sabin's theory of “accountability for reasonableness” (A4R) is a much discussed account of due process for decision-making on health care priority setting. Central to the theory is the acceptance that people may justifiably disagree on what reasons it is relevant to consider when priorities are made, but that there is a core set of reasons, that all centre on fairness, on which there will be no disagreement. A4R is designed as an institutional decision process (...)
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  5.  62
    Ethical Dilemmas in Protecting Susceptible Subpopulations From Environmental Health Risks: Liberty, Utility, Fairness, and Accountability for Reasonableness.David B. Resnik, D. Robert MacDougall & Elise M. Smith - 2018 - American Journal of Bioethics 18 (3):29-41.
    Various U.S. laws, such as the Clean Air Act and the Food Quality Protection Act, require additional protections for susceptible subpopulations who face greater environmental health risks. The main ethical rationale for providing these protections is to ensure that environmental health risks are distributed fairly. In this article, we (1) consider how several influential theories of justice deal with issues related to the distribution of environmental health risks; (2) show that these theories often fail to provide specific guidance concerning policy (...)
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  6.  29
    Accountability for Reasonableness or Equality of Resources?Ben Saunders - 2018 - American Journal of Bioethics 18 (3):49-50.
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  7. If You’re a Rawlsian, How Come You’re So Close to Utilitarianism and Intuitionism? A Critique of Daniels’s Accountability for Reasonableness.Gabriele Badano - 2018 - Health Care Analysis 26 (1):1-16.
    Norman Daniels’s theory of ‘accountability for reasonableness’ is an influential conception of fairness in healthcare resource allocation. Although it is widely thought that this theory provides a consistent extension of John Rawls’s general conception of justice, this paper shows that accountability for reasonableness has important points of contact with both utilitarianism and intuitionism, the main targets of Rawls’s argument. My aim is to demonstrate that its overlap with utilitarianism and intuitionism leaves accountability for reasonableness (...)
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  8. What Accounts for the Paradox in Goodman's Paradox. The Neglect of the Functional Character of Natural Laws as the Reason for the Paradox.Dieter Wandschneider - 2000 - In Peres, Constanze/ Greimann, Dirk (ed. 2000) Wahrheit – Sein – Struktur. Auseinandersetzungen mit Metaphysik. Hildesheim, Zürich, New York: Olms 2000, 231–245. Hildesheim, Zürich, New York: pp. 231–245.
    Essential for the concept of the law of nature is not only spatio-temporal universality, but also functionality in the sense of the dependency on physical conditions of natural entities. In the following it is explained in detail that just the neglect of this functional property is to be understood as the real reason for the occurrence of the Goodman paradox – with the consequence, that the behavior of things seems to be completely at the mercy of change of unique unrepeatable (...)
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  9. Justice and Procedure: How does “accountability for reasonableness” result in fair limit-setting decisions?Annette Rid - 2009 - Journal of Medical Ethics 35 (1):12-16.
    Norman Daniels’ theory of justice and health faces a serious practical problem: his theory can ground the special moral importance of health and allows distinguishing just from unjust health inequalities, but it provides little practical guidance for allocating resources when they are especially scarce. Daniels’ solution to this problem is a fair process that he specifies as "accountability for reasonableness". Daniels claims that accountability for reasonableness makes limit-setting decisions in healthcare not only legitimate, but also fair. (...)
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  10.  14
    Conceptualizations of fairness and legitimacy in the context of Ethiopian health priority setting: Reflections on the applicability of accountability for reasonableness.Kadia Petricca & Asfaw Bekele - 2017 - Developing World Bioethics 18 (4):357-364.
    A critical element in building stronger health systems involves strengthening good governance to build capacity for transparent and fair health planning and priority setting. Over the past 20 years, the ethical framework Accountability for Reasonableness has been a prominent conceptual guide in strengthening fair and legitimate processes of health decision-making. While many of the principles embedded within the framework are congruent with Western conceptualizations of what constitutes procedural fairness, there is a paucity in the literature that captures the (...)
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  11.  49
    Legitimate Healthcare Limit Setting in a Real-World Setting: Integrating Accountability for Reasonableness and Multi-Criteria Decision Analysis.Kristine Bærøe & Rob Baltussen - 2014 - Public Health Ethics 7 (2):98-111.
    The overall aim of this article is to discuss the organization of limit setting in healthcare in terms of legitimacy. We argue there is a strong ethical demand that such processes should be arranged to provide adversely affected people well-justified reasons to confer legitimacy to the processes despite favouring a different decision-making outcome. Two increasingly popular approaches, Accountability for Reasonableness (A4R) and Multi-Criteria Decision Analysis (MCDA), can both be applied to support legitimate decision-making processes. However, the role played (...)
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  12.  75
    Legitimate allocation of public healthcare: Beyond accountability for reasonableness.Sigurd Lauridsen & Kasper Lippert-Rasmussen - 2009 - Public Health Ethics 2 (1):59-69.
    PhD, Institute of Public Health, Unit of Medical Philosophy and Clinical Theory, University of Copenhagen, Øster Farimagsgade 5, P.O. Box 2099 1014 Copenhagen. Tel: +45 30 32 33 63; Email: s.lauridsen{at}pubhealth.ku.dk ' + u + '@ ' + d + ' '/ /- ->Citizens’ consent to political decisions is often regarded as a necessary condition of political legitimacy. Consequently, legitimate allocation of healthcare has seemed almost unattainable in contemporary pluralistic societies. The problem is that citizens do not agree on any (...)
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  13.  17
    Legitimate Healthcare Limit Setting in a Real-World Setting: Integrating Accountability for Reasonableness and Multi-Criteria Decision Analysis.K. Baeroe & R. Baltussen - 2014 - Public Health Ethics 7 (2):98-111.
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  14.  18
    Intergenerational and Social Justice: There Is More to Environmental Justice Than Accountability for Reasonableness.Alistair Wardrope - 2018 - American Journal of Bioethics 18 (3):51-53.
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  15.  31
    Accounting for Intuition in Decision-Making Capacity: Rethinking the Reasoning Standard?Helena Hermann, Manuel Trachsel & Nikola Biller-Andorno - 2017 - Philosophy, Psychiatry, and Psychology 24 (4):313-324.
    A patient’s decision-making capacity or competence is among the prerequisites for valid consent to medical treatment, and is regarded as the gatekeeping element in ensuring respect for patients’ self-determination. The issue is especially relevant in the case of vulnerable persons, such as patients who are cognitively or mentally impaired, and where medical decisions carry far-reaching consequences. As a grounding principle, DMC is a priori assumed, and challenged only when substantial doubts arise owing to observed or assumed deficiencies of the capacities (...)
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  16. Accounting for similarity-based reasoning within a cognitive architecture.Ron Sun & Xi Zhang - unknown
    This work explores the importance of similarity-based processes in human everyday reasoning, beyond purely rule-based processes prevalent in AI and cognitive science. A unified framework encompassing both rulebased and similarity-based reasoning may provide explanations for a variety of human reasoning data.
     
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  17.  30
    The California Cap-and-Trade Program: A Model Policy for Promoting Environmental Justice Using Accountability for Reasonableness.Nuriel Moghavem - 2018 - American Journal of Bioethics 18 (3):57-59.
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  18. Can Objectivists Account for Subjective Reasons?Daniel Wodak - 2017 - Journal of Ethics and Social Philosophy 12 (3):259-279.
    I argue that existing objectivist accounts of subjective reasons face systematic problems with cases involving probability and possibility. I then offer a diagnosis of why objectivists face these problems, and recommend that objectivists seek to provide indirect analyses of subjective reasons.
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  19. Subjective accounts of reasons for action.David Sobel - 2001 - Ethics 111 (3):461-492.
  20.  38
    Can Strategic Reasoning Alone Account for the Formation of Social Norms?James Swindal - 2005 - Dialogue 44 (2):363-372.
    Joseph Heath'sCommunicative Action and Rational Choicestands out clearly as one of the most astute and original of the several critiques of Jurgen Habermas's theory of communicative action to have emerged in the last decade. Heath refrains from engaging merely in skirmishes with various details of Habermas's theory; he rather aims directly at its core issue: the critique of instrumental reason. Heath argues that Habermas's key criticism—that instrumental reason cannot account for successful communication—is not critical enough. Heath argues that instrumental reason (...)
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  21.  12
    How can mental models theory account for content effects in conditional reasoning? A developmental perspective.P. Barrouillet - 1998 - Cognition 67 (3):209-253.
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  22. Contractualist Account of Reasons for Being Moral Defended.Jussi Suikkanen - 2005 - SATS 6 (2):93-113.
    I will begin this paper by identifying the problem within the theory of ethics, which contractualism as a moral theory is attempting to address. It is not that of solving the problem of moral motivation like the ‘arch-contractualist’, Thomas Scanlon, often claims, but rather that of describing a class of fundamental moral reasons – contractualist reasons for short. In the second section, I will defend the contractualist idea of how the nature of these moral reasons provides us with sufficient, independent (...)
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  23. Acting for reasons, apt action, and knowledge.Susanne Mantel - 2013 - Synthese 190 (17):3865-3888.
    I argue for the view that there are important similarities between knowledge and acting for a normative reason. I interpret acting for a normative reason in terms of Sosa’s notion of an apt performance. Actions that are done for a normative reason are normatively apt actions. They are in accordance with a normative reason because of a competence to act in accordance with normative reasons. I argue that, if Sosa’s account of knowledge as apt belief is correct, this means that (...)
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  24. Kathyrn Lindeman, Saint Louis University.Legal Metanormativity : Lessons For & From Constitutivist Accounts in the Philosophy Of Law - 2019 - In Toh Kevin, Plunkett David & Shapiro Scott (eds.), Dimensions of Normativity: New Essays on Metaethics and Jurisprudence. New York: Oxford University Press.
     
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  25.  18
    Semantics for Reasons.Bryan R. Weaver & Kevin Scharp - 2019 - Oxford, United Kingdom: Oxford University Press. Edited by Kevin Scharp.
    Semantics for Reasons is a book about what we mean when we talk about reasons. It not only brings together the theory of reasons and natural language semantics in original ways but also sketches out a litany of implications for metaethics and the philosophy of normativity. In their account of how the language of reasons works, Bryan R. Weaver and Kevin Scharp propose and defend a view called Question Under Discussion Reasons Contextualism. They use this view to argue for a (...)
  26. Accounting for Possibilities in Decision Making.Gregor Betz - 2016 - In Gertrude Hirsch Hadorn & Sven Hansson (eds.), The Argumentative Turn in Policy Analysis: Reasoning About Uncertainty. Cham: Springer Verlag.
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  27.  15
    Looking for Reasons to be Good: Mengzi as a Moral Advisor.Daniel Young & Thomas Ming - 2023 - Dao: A Journal of Comparative Philosophy 22 (4):555-575.
    This essay accounts for Mengzi’s 孟子 failure in persuading King Xuan of Qi (Qi Xuan Wang 齊宣王) to act morally. We argue that the distinction between internal and external reasons in contemporary philosophy helps to highlight the nature of the failure. The problem of nontransmission of the compassionate impulse within a person despite moral persuasion, which Mencians need to address in order to enhance the success of moral conversion, is now explained as a result of misdirecting the advisee to the (...)
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  28. Welfarist Pluralism: A Theory of the Foundations of a Pluralist Account of Reasons for Belief [Chapter 1 of A New Theory of Reasons for Belief: Pragmatic Foundations and Pluralistic Reasons (Under Contract with OUP).Andrew Reisner - manuscript
    This is the latest draft of chapter 1 of _A New Theory of Reasons for Belief: Pragmatic Foundations and Pluralistic Reasons_ (Under Contract with OUP). It outlines the view that is the focus of the book: Welfarist Pluralism. Welfarist pluralism is the view that all normative reasons for belief are grounded in wellbeing and that being in a positive epistemic state is one of the components of wellbeing. This chapter explains how one can develop a principled version of non-derivative pluralism (...)
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  29. Value-First Accounts of Reasons and Fit.R. A. Rowland - 2023 - In Chris Howard & R. A. Rowland (eds.), Fittingness. OUP.
    It is tempting to think that all of normativity, such as our reasons for action, what we ought to do, and the attitudes that it is fitting for us to have, derives from what is valuable. But value-first approaches to normativity have fallen out of favour as the virtues of reasons- and fittingness-first approaches to normativity have become clear. On these views, value is not explanatorily prior to reasons and fit; rather the value of things is understood in terms of (...)
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  30.  56
    Responsibility for Reason-Giving: The Case of Individual Tainted Reasoning in Systemic Corruption.Emanuela Ceva & Lubomira Radoilska - 2018 - Ethical Theory and Moral Practice 21 (4):789-809.
    The paper articulates a new understanding of individual responsibility focused on exercises of agency in reason-giving rather than intentional actions or attitudes towards others. Looking at how agents make sense of their actions, we identify a distinctive but underexplored space for assessing individual responsibility within collective actions. As a case in point, we concentrate on reason-giving for one's own involvement in systemic corruption. We characterize systemic corruption in terms of its public ‘unavowability’ and focus on the redescriptions to which corrupt (...)
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  31. Moral Virtues and Responsiveness for Reasons.Garrett Cullity - 2017 - In Stewart Braun & Noell Birondo (eds.), Virtue's Reasons: New Essays on Virtue, Character, and Reasons. New York: Routledge. pp. 11-31.
    Moral discourse contains judgements of two prominent kinds. It contains deontic judgements about rightness and wrongness, obligation and duty, and what a person ought to do. As I understand them, these deontic judgements are normative: they express conclusions about the bearing of normative reasons on the actions and other responses that are available to us. And it contains evaluative judgements about goodness and badness. Prominent among these are the judgements that evaluate the quality of our responsiveness to morally relevant reasons. (...)
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  32.  28
    Accountability for Realists.Susan Stokes - 2018 - Critical Review: A Journal of Politics and Society 30 (1-2):130-138.
    ABSTRACTIn Democracy for Realists, Christopher Achen and Larry Bartels argue that voters are shortsighted and punish incumbents for politically irrelevant outcomes. These failings, in the authors’ view, mean that voters are incapable of holding politicians to account. But Achen and Bartels overstate voters’ failure to engage in effective retrospective voting. The authors also understate the degree to which accountability can be compatible with voters’ being myopic, such as when early- and late-term performance are correlated. Achen and Bartels also overlook (...)
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  33.  19
    Accounting for Actions: Causality and Teleology.F. M. Barnard - 1981 - History and Theory 20 (3):291-312.
    Collingwood's faith in the historian's intuitive capacity for discerning the meaning of past actions by re-enactment" is too unqualified. However, his thesis that through actions alone can reasons and inner meanings be discovered is true. This assumes that actions can be traced to recognizable agents and that these agents are able to acknowledge their reasons. The relation between knowing and doing and between knowing and understanding is a form of causality not inconsistent with teleological reasoning. Characteristic of human action are (...)
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  34.  25
    Acting for reasons and the metaphysics of time.Olley Pearson - 2022 - Philosophical Studies 180 (1):273-291.
    This paper concerns acting for reasons and how this can inform debates about the metaphysics of time. Storrs-Fox (2021) has argued against the A-theory of time on the grounds that it cannot adequately account for the explanation of actions. Storrs-Fox assumes that explanation is forever. He argues that this is incompatible with the A-theory because the reasons people act for are the explanantia of their actions, though according to the A-theory these reasons, that is facts, often do not obtain forever (...)
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  35.  37
    Accounting for Belief Bias in a Mental Model Framework: Comment on Klauer, Musch, and Naumer (2000).Alan Garnham & Jane V. Oakhill - 2005 - Psychological Review 112 (2):509-517.
    K. C. Klauer, J. Musch, and B. Naumer (2000) presented a general multinomial model of belief bias effects in syllogistic reasoning. They claimed to map a particular mental model account of belief bias (J. V. Oakhill, P. N. Johnson-Laird, & A. Garnham, 1989) onto this model and to show empirically that it is incorrect. The authors argue that this mental model account does not map onto the multinomial model and that it can account for the data presented by Klauer et (...)
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  36.  44
    Unpacking "For Reasons of Symmetry": Two Categories of Symmetry Arguments.Giora Hon & Bernard R. Goldstein - 2006 - Philosophy of Science 73 (4):419-439.
    Hermann Weyl succeeded in presenting a consistent overarching analysis that accounts for symmetry in material artifacts, natural phenomena, and physical theories. Weyl showed that group theory is the underlying mathematical structure for symmetry in all three domains. But in this study Weyl did not include appeals to symmetry arguments which, for example, Einstein expressed as “for reasons of symmetry”. An argument typically takes the form of a set of premises and rules of inference that lead to a conclusion. Symmetry may (...)
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  37.  69
    The sound-board account of reasoning: A one-system alternative to dual-process theory.Joshua Mugg - 2018 - Philosophical Psychology 31 (7):1046-1073.
    ABSTRACTIn order to explain the effects found in the heuristics and biases literature, dual-process theories of reasoning claim that human reasoning is of two kinds: Type-1 processing is fast, automatic, and associative, while Type-2 reasoning is slow, controlled, and rule based. If human reasoning is so divided, it would have important consequences for morality, epistemology, and philosophy of mind. Although dual-process theorists have typically argued for their position by way of an inference to the best explanation, they have generally failed (...)
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  38.  13
    Towards a Formal Account of Reasoning about Evidence: Argumentation Schemes and Generalisations.Bex Floris, Prakken Henry, Reed Chris & Walton Douglas - 2003 - Artificial Intelligence and Law 11 (2-3):125-165.
    This paper studies the modelling of legal reasoning about evidence within general theories of defeasible reasoning and argumentation. In particular, Wigmore's method for charting evidence and its use by modern legal evidence scholars is studied in order to give a formal underpinning in terms of logics for defeasible argumentation. Two notions turn out to be crucial, viz. argumentation schemes and empirical generalisations.
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  39.  7
    Acting for Reasons - A Grass Root Approach.Ralf Stoecker - 2009 - In Constantine Sandis (ed.), New Essays on the Explanation of Action. London: palgrave macmillan. pp. 276-292.
    There are many accounts of what it is to act for a reason. Yet, most of these accounts are committed to what might be called the standard theory of human agency. According to the standard theory actions are events that result from the agent's having mental attitudes of a specific kind (e.g. a pair of beliefs and desires or a particular intention), which on the one hand cause the event and on the other hand show it to be reasonable from (...)
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  40.  41
    Accounting for Moral Conflicts.Thomas Schmidt - 2016 - Ethical Theory and Moral Practice 19 (1):9-19.
    In his recent book The Dimensions of Consequentialism, Martin Peterson defends, amongst other things, the claim that moral rightness and wrongness come in degrees and that, therefore, the standard view that an act’s being morally right or wrong is a one-off matter ought to be rejected. An ethical theory not built around a gradualist conception of moral rightness and wrongness is, according to Peterson, unable to account adequately for the phenomenon of moral conflicts. I argue in this paper that Peterson’s (...)
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  41. Towards a formal account of reasoning about evidence: Argumentation schemes and generalisations. [REVIEW]Floris Bex, Henry Prakken, Chris Reed & Douglas Walton - 2003 - Artificial Intelligence and Law 11 (2-3):125-165.
    This paper studies the modelling of legal reasoning about evidence within general theories of defeasible reasoning and argumentation. In particular, Wigmore's method for charting evidence and its use by modern legal evidence scholars is studied in order to give a formal underpinning in terms of logics for defeasible argumentation. Two notions turn out to be crucial, viz. argumentation schemes and empirical generalisations.
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  42. Plagiarism Allegations Account for Most Retractions in Major Latin American/Caribbean Databases.Renan Moritz V. R. Almeida, Karina de Albuquerque Rocha, Fernanda Catelani, Aldo José Fontes-Pereira & Sonia M. R. Vasconcelos - 2016 - Science and Engineering Ethics 22 (5):1447-1456.
    This study focuses on retraction notices from two major Latin American/Caribbean indexing databases: SciELO and LILACS. SciELO includes open scientific journals published mostly in Latin America/the Caribbean, from which 10 % are also indexed by Thomson Reuters Web of Knowledge Journal of Citation Reports. LILACS has a similar geographical coverage and includes dissertations and conference/symposia proceedings, but it is limited to publications in the health sciences. A search for retraction notices was performed in these two databases using the keywords “retracted”, (...)
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  43.  81
    How to account for the oddness of missing-link conditionals.Igor Douven - 2017 - Synthese 194 (5).
    Conditionals whose antecedent and consequent are not somehow internally connected tend to strike us as odd. The received doctrine is that this felt oddness is to be explained pragmatically. Exactly how the pragmatic explanation is supposed to go has remained elusive, however. This paper discusses recent philosophical and psychological work that attempts to account semantically for the apparent oddness of conditionals lacking an internal connection between their parts.
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  44.  46
    Accounting for Doxastic Agency: Mental Action and Self-Awareness.Sophie Keeling - 2023 - Synthese 201 (6):1-24.
    Uncontroversially, individuals exercise agency in acting; can we say the same about believing? This paper argues that subjects do indeed exercise agency over their beliefs and provides an account by which this is possible. On my picture, self-awareness is fundamental to the nature of doxastic agency. Drawing on work in the philosophy of action, I argue that subjects exercise agency in performing mental actions that form and sustain their beliefs, where they are aware of these actions as part of reasoning (...)
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  45.  86
    Two ways of relating to (and acting for) reasons.Caroline T. Arruda & Daniel J. Povinelli - 2018 - Mind and Language 33 (5):441-459.
    Most views of agency take acting for reasons (whether explanatory or justifying) to be an important hallmark of the capacity for agency. The problem, however, is that the standard analysis of what it is to act in light of reasons is not sufficiently fine grained to accommodate what we will argue are the myriad types of ways that agents can do so. We suggest that a full account of acting for reasons must also recognize the relationship that agents have with (...)
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  46. Kantian Reasons for Reasons.Noell Birondo - 2007 - Ratio 20 (3):264-277.
    Rüdiger Bittner has recently argued against a Kantian ‘maxims account’ of reasons for action. In this paper I argue—against Bittner—that Kantian maxims are not to be understood as reasons for action, but rather as reasons for reasons. On the interpretation presented here, Kantian maxims are the reasons for an agent’s being motivated by whatever more immediate reasons actually motivate her. This understanding of Kantian maxims suggests a recognizably realist Kantian position in ethics.
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  47.  64
    Brandom’s Account of Reasoning.Reiner Schaefer - 2016 - Journal of Philosophical Research 41:129-150.
    In most everyday instances of reasoning, reasoners can gain, lose, and reacquire entitlement to (or justification for) a possible commitment (or belief) as a result of their consecutively acquiring new commitments. For example, we might initially conclude that ‘Tweety can fly’ from ‘Tweety is a bird,’ but later have to reject this conclusion as a result of our coming to learn that Tweety is a penguin. We could, even later, reacquire entitlement to ‘Tweety can fly’ if we became committed (and (...)
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  48.  17
    Postscript: Accounting for belief bias in a mental model framework--No problem for whom?Alan Garnham & Jane V. Oakhill - 2005 - Psychological Review 112 (2):517-518.
    A reply to Klauer and Musch's reply to our commentary on their original article.
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  49.  37
    Accounting for “Irregular Auditing”: An Application of the Triangle Model of Responsibility.Olivier Herrbach, Karim Mignonac & Nathalie Richebé - 2007 - Proceedings of the International Association for Business and Society 18:52-54.
    “Irregular auditing” are actions taken by an auditor during an engagement that reduce evidence-gathering effectiveness inappropriately. The paper presents the results of an empirical study of the reasons given by auditors for their own irregular auditing. It is based on a questionnaire survey of 170 audit seniors working in Big Four audit firms in France. The study uses Schlenker’s (1997) triangle model of responsibility as the theoretical framework to analyze the respondents’ explanations of their behavior.
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  50. Accountants' value preferences and moral reasoning.Mohammad J. Abdolmohammadi & C. Richard Baker - 2006 - Journal of Business Ethics 69 (1):11 - 25.
    This paper examines relationships between accountants’ personal values and their moral reasoning. In particular, we hypothesize that there is an inverse relationship between accountants’ “Conformity” values and principled moral reasoning. This investigation is important because the literature suggests that conformity with rule-based standards may be one reason for professional accountants’ relatively lower scores on measures of moral reasoning (Abdolmohammadi et al. J Bus Ethics 16 (1997) 1717). We administered the Rokeach Values Survey (RVS) (Rokeach: 1973, The Nature of Human Values (...)
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