Classroom discussion practices that can lead to reasoned participation by all students are presented and described by the authors. Their research emphasizes the careful orchestration of talk and tasks in academic learning. Parallels are drawn to the philosophical work on deliberative discourse and the fundamental goal of equipping all students to participate in academically productive talk. These practices, termed Accountable TalkSM, emphasize the forms and norms of discourse that support and promote equity and access to rigorous academic learning. (...) They have been shown to result in academic achievement for diverse populations of students. The authors outline Accountable Talk as encompassing three broad dimensions: one, accountability to the learning community, in which participants listen to and build their contributions in response to those of others; two, accountability to accepted standards of reasoning, talk that emphasizes logical connections and the drawing of reasonable conclusions; and, three, accountability to knowledge, talk that is based explicitly on facts, written texts, or other public information. With more than fifteen years research into Accountable Talk applications across a wide range of classrooms and grade levels, the authors detail the challenges and limitations of contexts in which discourse norms are not shared by all members of the classroom community. (shrink)

"Golf day 2005 @ federal golf club, red hill." Ethos: Official Publication of the Law Society of the Australian Capital Territory, (196), pp. 7.

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 (...) (The Free Press, New York)) and the Defining Issues Test (DIT) (Rest: 1979, Development in Judgment Moral Issues (University of Minnesota Press, Minneapolis, MN)) to164 graduating accounting students enrolled in capstone courses at two universities in the Northeastern United States. As potential entrants into the accounting profession, these subjects bring their values and moral reasoning to bear on attitudes and behaviors in the workplace. We find a highly significant inverse relationship between “Conformity” values and principled moral reasoning (i.e., those who prefer Conformity values have lower levels of moral reasoning). However, we also find that accounting students as a group do not prefer Conformity values above other values such as Self-actualization and Idealism, and we find positive relationships between Self-actualization and Idealism values and moral reasoning. Implications for values and ethics research are discussed. (shrink)

I address a question in moral metaphysics: How are conflicts between moral obligations possible? I begin by explaining why we cannot give a satisfactory answer to this question simply by positing that such conflicts are conflicts between rules, principles, or reasons. I then develop and defend the “Dispositional Account,” which posits that conflicts between moral obligations are conflicts between the manifestations of obligating dispositions (obligating powers, capacities, etc.), just as conflicts between physical forces are conflicts between the manifestations of (certain) (...) causal dispositions (causal powers, capacities, etc.). This account combines the so-called “moral forces” interpretation of prima facie obligations with a dispositional moral metaphysic according to which the metaphysical grounds of moral obligations are not rules or laws, but rather real, irreducibly dispositional properties (or powers) of moral agents and patients. My principal aims are to offer a theoretically attractive and suitably metaphysical account of conflicts of obligation, and to show that the dispositional moral metaphysic that grounds the Dispositional Account can explain and accommodate plausible normative views that rule- and law-based alternatives cannot, as well as to answer objections that have been pressed against other accounts of moral conflict (especially Ross’s) that appeal to moral dispositions or forces. (shrink)

This comprehensive study offers a balanced assessment of libertarian accounts of free will. Bringing to bear recent work on action, causation, and causal explanation, Clarke defends a type of event-causal view from popular objections concerning rationality and diminished control. He subtly explores the extent to which event-causal accounts can secure the things for the sake of which we value free will, judging their success here to be limited. Clarke then sets out a highly original agent-causal account, one that integrates agent (...) causation and nondeterministic event causation. He defends this view from a number of objections but argues that we should find the substance causation required by any agent-causal account to be impossible. Clarke concludes that if a broad thesis of incompatibilism is correct--one on which both free will and moral responsibility are incompatible with determinism--then no libertarian account is entirely adequate. (shrink)

In this paper I outline the PAIR account of joint attention as a perceptual-practical, affectively charged intentional relation. I argue that to explain joint attention we need to leave the received understanding of propositions and propositional attitudes and the picture of content connected to it behind and embrace the notions of subject mode and position mode content. I also explore the relation between joint attention and communication.

I shall present a problem about accountability, and its solution by Strawson’s ‘Freedom and Resentment’. Some readers of this don’t see it as a profound contribution to moral philosophy, and I want to help them. It may be helpful to follow up Strawson’s gracefully written discussion with a more staccato presentation. My treatment will also be angled somewhat differently from his, so that its lights and shadows will fall with a certain difference, which may make it serviceable even to the (...) converted. Also, I shall point to some disputable things in ‘Freedom and Resentment’, and offer repairs. So I wrote in the first published version of this paper. I wanted not only to be useful to others but also to elicit Strawson’s certificate of approval; and that hope was realized. In his ‘Reply’ Strawson wrote: ‘Bennett in the first eleven sections of his essay sets out and elaborates the essence of my position with such thorough and sympathetic understanding as to leave me little to say.’ I also tried, unsuccessfully, to analyse with more precision Strawson’s concept of reactive attitude, and to explore the extent of and reasons for the incompatibility between reactive attitudes and the objective attitude. I hoped that the display of my failures would induce Strawson to tackle the problems himself, with more success. No such luck! He wrote: ‘Bennett seeks . . . to produce a tighter and more unified organisation of the phenomena . . . than I achieved in “Freedom and Resentment”’, but he did not return to the fray. On the contrary: ‘It does not seem to me to matter if a strict definition [of ‘reactive’] is not to be had’; and he said nothing about reasons for the reactive/objective conflict. In the present version of the paper, I expound ‘Freedom and Resentment’ much as before. Since my attempts to tighten and deepen the theory failed to hook Strawson, and are not of much intrinsic interest, I now omit them. I shall, however, add an application of the doctrines of ‘Freedom and Resentment’ to the most basic philosophical question regarding punishment.. (shrink)

Both Husserl and Sartre speak of quasi-presence in their descriptions of the lived experience of imagination, and for both philosophers, accounting for quasi-presence means developing an account of the hyle proper to imagination. Guided by the perspective of fulfillment, Husserl’s theory of imaginary quasi-presence goes through three stages. Having experimented first with a depiction-model and then a perception-model, Husserl’s mature theory appeals to his innovative conception of inner consciousness. This elegant account nevertheless fails to do justice to the facticity and (...) bodily involvement of our imaginary experience. Sartre’s theory of analogon, based on his conception of imaginary quasi-presence as ‘magical’ self-affection, embodies important insights on these issues. Kinesthetic sensations and feelings are the modes in which we make use of own body to possess and be possessed by the imaginary object, thus lending it a semblance of bodily presence. (shrink)

Evaluativism is best thought of as a way of enriching a perceptual view of pain to account for pain’s unpleasantness or painfulness. Once it was common for philosophers to contrast pains with perceptual experiences (McGinn 1982; Rorty 1980). It was thought that perceptual experiences were intentional (or content-bearing, or about something), whereas pains were representationally blank. But today many of us reject this contrast. For us, your having a pain in your toe is a matter not of your sensing “pain-ly” (...) or encountering a sense-datum, but of your having an interoceptive experience representing (accurately or inaccurately) that your toe is in a particular experience-independent condition, such as undergoing a certain “disturbance” or being damaged or in danger (Armstrong 1962; Tye 1995). But even if such representational content makes an experience a pain, a further ingredient seems required to make the pain unpleasant. According to evaluativism, the further ingredient is the experience’s possession of evaluative content: its representing the bodily condition as bad for the subject. In this chapter, I elaborate evaluativism, locate it among alternatives, and explain its attractions and challenges. (shrink)

We add texture to the conclusion of Duchon and Drake (Journal of Business Ethics, 85, 2009, 301) that extreme narcissism is associated with unethical conduct. We argue that the special features possessed by financial accounting facilitate extreme narcissism in susceptible CEOs. In particular, we propose that extremely narcissistic CEOs are key players in a recurring discourse cycle facilitated by financial accounting language and measures. Such CEOs project themselves as the corporation they lead, construct a narrative about the corporation and themselves (...) using financial accounting measures, and then reflect on how their accounting-constructed performance is perceived by stakeholders. We do not present empirical evidence about whether the use of accounting language and measures leads to unethical behaviour by extreme narcissistic CEOs — although the conclusions of Duchon and Drake (2009) suggest empirical support is probable. Rather, we focus on developing alertness to the potential for accounting, when engaged by an extremely narcissistic CEO, to be a precursor or implement of unethical behaviour. (shrink)

It is believed that the atmosphere in which employees carry out their responsibilities influences whether employees will behave ethically. An important factor contributing to the integrity of the financial reporting process is the tone set by senior management (i.e., the corporate environment). This study was conducted to describe financial accountants'' perceptions of management''s ethical standards. These perceptions are based on both management''s actions and management''s expectations of the employee. This researcher also attempted to identify demographic variables that are related to (...) these perceptions. The results are based on a survey mailed to 400 CPAs who prepare financial reports. Accountants generally perceive management''s conduct as ethical and believe that management expects them to behave ethically. Of particular interest is that respondents have more positive attitudes about management''s expectations of them than they do about management''s own actions in terms of ethical behavior. The majority of respondents reported at least some pressure to achieve short-term performance targets. Management level, industry, size of an organization, and gender were all found to be related to employee perceptions. (shrink)

Accountability is a cornerstone of the governance of artificial intelligence (AI). However, it is often defined too imprecisely because its multifaceted nature and the sociotechnical structure of AI systems imply a variety of values, practices, and measures to which accountability in AI can refer. We address this lack of clarity by defining accountability in terms of answerability, identifying three conditions of possibility (authority recognition, interrogation, and limitation of power), and an architecture of seven features (context, range, agent, forum, standards, process, (...) and implications). We analyse this architecture through four accountability goals (compliance, report, oversight, and enforcement). We argue that these goals are often complementary and that policy-makers emphasise or prioritise some over others depending on the proactive or reactive use of accountability and the missions of AI governance. (shrink)

This book explores the far-reaching ethical implications of recent changes in the organization and practice of the social professions, including social work, community and youth work. Drawing on moral philosophy, professional ethics and new empirical research, the author explores such questions as: * Can any occupation justifiably claim a special set of ethics? * What is the impact of the new 'ethics of distrust' on the autonomy discretion and creativity of practitioners? * How does inter-professional working challenge conceptions of professional (...) identities and roles? * Do 'professional ethics' act as an obstruction to constructive developments? Combing interviews with practitioners with developments in ethical theory, Ethics, Accountability and the Social Professions shows the complexity and range of issues at stake. (shrink)

ABSTRACT:This article assesses the proliferation of international accountability standards (IAS) in the recent past. We provide a comprehensive overview about the different types of standards and discuss their role as part of a new institutional infrastructure for corporate responsibility. Based on this, it is argued that IAS can advance corporate responsibility on a global level because they contribute to the closure of some omnipresent governance gaps. IAS also improve the preparedness of an organization to give an explanation and a justification (...) to relevant stakeholders for its judgments, intentions, acts and omissions when appropriately called upon to do so. However, IAS also face a variety of problems impeding their potential to help address social and environmental issues. The contribution of the four articles in this special section is discussed in the context of standards’ problems and opportunities. The article closes by outlining a research agenda to further develop and extend the scholarly debate around IAS. (shrink)

ABSTRACT:This article assesses the proliferation of international accountability standards (IAS) in the recent past. We provide a comprehensive overview about the different types of standards and discuss their role as part of a new institutional infrastructure for corporate responsibility. Based on this, it is argued that IAS can advance corporate responsibility on a global level because they contribute to the closure of some omnipresent governance gaps. IAS also improve the preparedness of an organization to give an explanation and a justification (...) to relevant stakeholders for its judgments, intentions, acts and omissions when appropriately called upon to do so. However, IAS also face a variety of problems impeding their potential to help address social and environmental issues. The contribution of the four articles in this special section is discussed in the context of standards’ problems and opportunities. The article closes by outlining a research agenda to further develop and extend the scholarly debate around IAS. (shrink)

In Complicity and Moral Accountability, Gregory Mellema presents a philosophical approach to the moral issues involved in complicity. Starting with a taxonomy of Thomas Aquinas, according to whom there are nine ways for one to become complicit in the wrongdoing of another, Mellema analyzes each kind of complicity and examines the moral status of someone complicit in each of these ways. Mellema's central argument is that one must perform a contributing action to qualify as an accomplice, and that it is (...) always morally blameworthy to perform such an action. Additionally, he argues that an accomplice frequently bears moral responsibility for the outcome of the other's wrongdoing, but he distinguishes this case from cases in which the accomplice is tainted by the wrongdoing of the principal actor. He further distinguishes between enabling, facilitating, and condoning harm, and introduces the concept of indirect complicity. Mellema tackles issues that are clearly important to any case of collective and shared responsibility, yet rarely discussed in depth, always presenting his arguments clearly, concisely, and engagingly. His account of the nonmoral as well as moral qualities of complicity in wrongdoing--especially of the many and varied ways in which principles and accomplices can interact--is highly illuminating. Liberally sprinkled with helpful and nuanced examples, Complicity and Moral Accountability vividly illustrates the many ways in which one may be complicit in wrongdoing. "In Complicity and Moral Accountability, Gregory Mellema has made an immensely important contribution to the discussion of group morality and collective responsibility both within and far beyond professional academic philosophy. His clearly written book will be essential reading." --Fergus Kerr, Honorary Fellow, University of Edinburgh. (shrink)

This study investigates how one important accounting professional authority—CPA Canada—discusses accounting ethics and exhorts its members to think about ethics-related issues. To do this, we rely on empirical evidence of the types of arguments used by CPA Canada to describe what they consider acceptable moral justifications in a variety of practical situations that accountants may encounter. We argue that the articles contained in the profession’s primary publication for all members, CPA Magazine, offer a wealth of such evidence. We analyze 237 (...) articles about accounting ethics that were published in CPA Magazine from January 2000 to December 2017, and find evidence of moral pluralism. Six categories of justifications dominate: private commitments, utility, perfectionist ends, general duties, and specific obligations, plus self-interest. Of these categories, the specific obligations logic is the most widely used. We offer a tentative explanation, and discuss the implications of our findings for a better grasp of the complexities of accountants’ practical conflicts and a rethink of the ongoing tension between professionalism and commercialism. (shrink)

There is a prima facie conflict between the values of love and autonomy. How can we bind ourselves to a person and still enjoy the fruits of self-determination? This chapter argues that the solution to this conflict lies in recognizing that love is the basis of autonomy: one must love a person in order to truly appreciate their autonomy. To make this case, this chapter defends a minimalist account of love, according to which love is an agreeable sensation that is (...) experienced when considering the existence of another person. On this view, the lover does not desire anything from the beloved but works to attend to their presence. Love, then, puts us in a position to appreciate the beloved in their particular way of being. By accepting the presence of the beloved we gain a sense of their autonomy. The roots of this account of love are found in the writings of Damaris Cudworth Masham. This chapter draws on the work of Kieran Setiya, David Velleman, and Kyla Ebels-Duggan to elaborate on and defend Masham’s views. (shrink)

The ever-increasing application of algorithms to decision-making in a range of social contexts has prompted demands for algorithmic accountability. Accountable decision-makers must provide their decision-subjects with justifications for their automated system’s outputs, but what kinds of broader principles should we expect such justifications to appeal to? Drawing from political philosophy, I present an account of algorithmic accountability in terms of the democratic ideal of ‘public reason’. I argue that situating demands for algorithmic accountability within this justificatory framework enables us (...) to better articulate their purpose and assess the adequacy of efforts toward them. (shrink)

Recent work in moral philosophy has emphasized the foundational role played by interpersonal accountability in the analysis of moral concepts such as moral right and wrong, moral obligation and duty, blameworthiness, and moral responsibility (Darwall 2006; 2013a; 2013b). Extending this framework to the field of moral psychology, we hypothesize that our moral attitudes, emotions, and motives are also best understood as based in accountability. Drawing on a large body of empirical evidence, we argue that the implicit aim of the central (...) moral motives and emotions is to hold people - whether oneself or others - accountable for compliance with the demands of morality. Moral condemnation is based in a motive to get perpetrators to hold themselves accountable for their wrongdoing, not, as is commonly supposed, a mere retributive motive to make perpetrators suffer (�2). And moral conscience is based in a genuine motive to hold oneself accountable for behaving in accordance with moral demands, not, as is commonly supposed, a mere egoistic motive to appear moral to others (�3). The accountability-based theory of the moral motives and emotions we offer provides better explanations of the extant empirical data than any of the major alternative theories of moral motivation. Moreover, conceiving of moral psychology in this way gives us a new and illuminating perspective on what makes morality distinctive: its essential connection to our practice of holding one another accountable (�4). (shrink)

In recent work, Adlam (2022b), Chen & Goldstein (2022), and Meacham (2023) have defended accounts of laws that take laws to be primitive global constraints. A major advantage of these accounts is that they’re able to accommodate the many different kinds of laws that appear in physical theories. In this paper I’ll present these three accounts, highlight their distinguishing features, and note some key differences that might lead one to favor one of these accounts over the others. I’ll conclude by (...) briefly discussing a version of a “constraint” account that I think is especially attractive. (shrink)

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

The way in which agency is conceptualised has implications for understanding human–machine interactions and the governance of technology, especially artificial intelligence (AI) systems. Traditionally, agency is conceptualised as a capacity, defined by intrinsic properties, such as cognitive or volitional facilities. I argue that the capacity-based account of agency is inadequate to explain the dynamics of human–machine interactions and guide technology governance. Instead, I propose to conceptualise agency as impact. Agents as impactful entities can be identified at different levels: from the (...) low level of individual entities to the high level of complex socio-technical systems. Entities can impact their surroundings through different channels, and more influential channels of impact lead to higher degrees of agency. Technology governance must take into account different channels of impact in the contexts of use, design and regulation. (shrink)

This paper investigates whether accounting professionals’ ethical judgment is influenced by the disciplinary system established by the accounting profession in France and the United States. Our study first attempts to determine whether there is a link between the EJ of accounting professionals and the disciplinary context, in each country. It then performs a comparative analysis of the two nations. Our findings indicate that the judgment of American accounting professionals is correlated with the disciplinary decisions of the accountancy board. By contrast, (...) the judgment of French accounting professionals is independent of the disciplinary context. Whereas cross-national studies have thus far attributed differences among nations mainly to cultural distance, current research shows that non-cultural national factors should also be considered. In line with this perspective, our study suggests that institutional factors, in particular the disciplinary system, may also account for the differences between French and American accounting professionals’ ethical perceptions. We support these results by highlighting some characteristics of the countries’ respective legal systems, which may explain the divergences observed. We conclude by identifying implications for the independence of accounting professionals’ EJ and the risks associated with dissuasive disciplinary systems. (shrink)

I propose an account of aesthetic value, where aesthetic value lies in the process of aesthetic engagement: in our activity of perceiving, guiding our attention, interpreting, and otherwise wrestling with aesthetic objects. It also includes our social activities of engagement: arguing with each other, writing criticism, making top-ten lists. (This is a short summary of a view developed in greater detail elsewhere.).

In recent decades, participants in the debate about whether we are free and responsible agents have tended with increasing frequency to begin their papers or books by fixing the terms “free” and “responsible” in clear ways to avoid misunderstanding. This is an admirable development, and while some misunderstandings have certainly been avoided, and positions better illuminated as a result, new and interesting questions also arise. Two ways of fixing these terms and identifying the underlying concepts have emerged as especially influential, (...) one that takes the freedom required for responsibility to be understood in terms of accountability and the other in terms of desert. In this paper, I start by asking: are theorists talking about the same things, or are they really participating in two different debates? Are desert and accountability mutually entailing? I tentatively conclude that they are in fact mutually entailing. Coming to this conclusion requires making finer distinctions among various more specific and competing accounts of both accountability and desert. Ultimately, I argue, that there is good reason to accept that accountability and desert have the same satisfaction conditions. (shrink)

A sophisticated and intellectually powerful analysis of culpability and moral responsibility in war, This book focuses on the causes of many episodes of foreseeable collateral damage. Trenchant, original, and ranging across security studies, international law, ethics, and international relations, Accountability for Killing will reshape our understanding of the ethics of contemporary war.

This essay warns of eroding accountability in computerized societies. It argues that assumptions about computing and features of situations in which computers are produced create barriers to accountability. Drawing on philosophical analyses of moral blame and responsibility, four barriers are identified: 1) the problem of many hands, 2) the problem of bugs, 3) blaming the computer, and 4) software ownership without liability. The paper concludes with ideas on how to reverse this trend.

In their paper "Remembering," first published in the Philosophical Review in 1966, Martin and Deutscher develop what has since come to be known as the Causal Theory of Memory. The core claim of the Causal Theory of Memory runs as follows: If someone remembers something, whether it be "public," such as a car accident, or "private," such as an itch, then the following criteria must be fulfilled: 1. Within certain limits of accuracy he represents that past thing. 2. I f (...) the thing was "public," then he observed what he now represents. If the thing was "private," then it was his. 3. His past experience of the thing was operative in producing a state or successive states in him finally operative in producing his representation. These three statements express the condition which we consider to be separately necessary and jointly sufficient, if an event is to be an instance of remembering. (shrink)

The question how to account for illusion has had a prominent role in shaping theories of perception throughout the history of philosophy. Prevailing philosophical wisdom today has it that phenomena of illusion force us to choose between the following two options. First, reject altogether the early modern empiricist idea that the core subjective character of perceptual experience is to be given simply by citing the object presented in that experience. Instead we must characterize perceptual experience entirely in terms of its (...) representational content. Second, retain the early modern idea that the core subjective character of experience is simply constituted by the identity of its direct objects, but admit that these must be mind-dependent entities, distinct from the mind-independent physical objects we all know and love. I argue here that the early modern empiricists had an indispensable insight. The idea that the core subjective character of perceptual experience is to be given simply by citing the object presented in that experience is more fundamental than any appeal to perceptual content, and can account for illusion, and indeed hallucination, without resorting to the problematic postulation of any such mind-dependent objects. (shrink)

There is a growing sentiment that federal student loans should be allocated according to students’ expected earning potential. If federal student loans were given so that the government could make a profit, then such a system would make sense. But this is not so. Instead, the US government issues student loans with the goal of benefiting society—and, in particular, of benefitting the loan recipients themselves. Although some of this benefit is expressed in higher earning potential, much of it is not. (...) In this chapter, we argue that the federal student loan system should be structured to account for the intrinsic values that accrue to individuals both from increased education and from certain occupational choices. (shrink)

It seems that we can be directly accountable for our reasons-responsive attitudes—e.g., our beliefs, desires, and intentions. Yet, we rarely, if ever, have volitional control over such attitudes, volitional control being the sort of control that we exert over our intentional actions. This presents a trilemma: (Horn 1) deny that we can be directly accountable for our reasons-responsive attitudes, (Horn 2) deny that φ’s being under our control is necessary for our being directly accountable for φ-ing, or (...) (Horn 3) deny that the relevant sort of control is volitional control. This paper argues that we should take Horn 3. (shrink)

The placebo effect is now generally defined widely as an individual’s response to the psychosocial context of a clinical treatment, as distinct from the treatment’s characteristic physiological effects. Some researchers, however, argue that such a wide definition leads to confusion and misleading implications. In response, they propose a narrow definition restricted to the therapeutic effects of deliberate placebo treatments. Within the framework of modern medicine, such a scope currently leaves one viable placebo treatment paradigm: the non-deceptive and non-concealed administration of (...) “placebo pills” or open-label placebo (OLP) treatment. In this paper, I consider how the placebo effect occurs in OLP. I argue that a traditional, belief-based account of OLP is paradoxical. Instead, I propose an account based on the non-doxastic attitude of pretence, understood within a fictionalist framework. (shrink)

This chapter distinguishes between two concepts of moral responsibility. We are responsible for our actions in the first sense only when those actions reflect our identities as moral agents, i.e. when they are attributable to us. We are responsible in the second sense when it is appropriate for others to enforce certain expectations and demands on those actions, i.e. to hold us accountable for them. This distinction allows for an account of moral responsibility for implicit bias, defended here, on (...) which people may lack attributability for actions caused by implicit bias but are still accountable for them. What this amounts to is leaving aside appraisal-based forms of moral criticism such as blame and punishment in favor of non-appraising forms of accountability. This account not only does more justice to our moral experience and agency, but will also lead to more effective practices for combating the harms of implicit bias. (shrink)

The way in which accountability is currently employed in business ethics practice is based on a few central assumptions. It is assumed, for instance, that ethical failures result from the deliberate, rational decision-making of moral agents. A second important assumption is that there is a direct cause and effect relationship between the decisions and actions of individuals and the consequences of those decisions. Furthermore, the current approach towards accountability failures relies on the ability on legal sanctions to deter agents from (...) ethical lapses. This paper will argue that these three assumptions do not survive critical interrogation and that our understanding of accountability therefore has to be reconsidered. It will propose that accountability be reconceived as a relational responsiveness towards stakeholders. (shrink)

In this paper, a new account of empirical claims in structuralism is developed. Its novelty derives from the use that is made of the linguistic approach to scientific theories despite the presumed incompatibility of structuralism with that approach. It is shown how the linguistic approach can be applied to the framework of structuralism if the semantic foundations of that approach are refined to do justice to the doctrine of indirect interpretation of theoretical terms. This doctrine goes back to Carnap but (...) has been advanced until the present day without a proper semantic explanation. (shrink)

The first part of this paper makes five points: First, the problem of Otherness is different and differently constructed in modern differentiated societies. Therefore, approaches to Otherness based on traditional notions of difference and boundary between societies and systems of shared belief will not suffice; Second, because solidarity can no longer be maintained through boundaries between ingroup and outgroup, social cohesion has to take a different form; Third, to the extent that Otherness is not a condition of demographic, or belief (...) based, exclusion in modern societies, but rather something that happens to people otherwise available to one another in interaction, othering is a processthat occurs over the course of interaction, turn by turn, not a set of beliefs or a state of mind; Fourth, othering may be supported by accounts and narratives, and these may exist before the fact – or be articulated after the fact. But, over the course of an ongoing interaction, beliefs and narratives do not explain what goes wrong with practices; Fifth, practices require reciprocity and trust. Therefore, practices require a morestringent form of morality – not a less stringent form – and moresocial cohesion – not less – than traditional society.The second part of the paper illustrates these five points with an extended analysis of a cross-race interaction in which accounts are invoked, reciprocity breaks down, and participants are rendered as Accountable Others. (shrink)

I defend a theory of the way in which death is a harm to the person who dies that fits into a larger, unified account of harm ; and includes an account of the time of death's harmfulness, one that avoids the implications that death is a timeless harm and that people have levels of welfare at times at which they do not exist.

Suppose someone (P1) does something that is wrongful only in virtue of the risk that it will enable another person (P2) to commit a wrongdoing. Suppose further that P1’s conduct does indeed turn out to enable P2’s wrongdoing. The resulting wrong is agentially mediated: P1 is an enabling agent and P2 is an intervening agent. Whereas the literature on intervening agency focuses on whether P2’s status as an intervening agent makes P1’s conduct less bad, I turn this issue on its (...) head by investigating whether P1’s status as an enabling agent makes P2’s conduct more bad. I argue that it does: P2 wrongs not just the victims of ϕ but P1 as well, by acting in a way that wrongfully makes P1 accountable for ϕ. This has serious implications for compensatory and defensive liability in cases of agentially mediated wrongs. (shrink)

In this paper, I first present an overview of Asay’s _A Theory of Truthmaking_, highlighting what I take to be some of its most attractive features, especially his re-invigoration of the ontological understanding of truthmaking and his defence of ontology-first truthmaking over explanation-first truthmaking. Then, I articulate what I take to be a puzzling potential inconsistency: (a) he appeals to considerations to do with aboutness in criticising how well ontological views account for truth while (b) ruling out aboutness from the (...) right account of truthmaking. He argues, instead, that necessitation is both necessary and sufficient for truthmaking (§3.3). I suggest that adding aboutness to one’s account in the right way is not just compatible with but important for ontology-first truthmaking. I do all this to invite Asay to clarify his position on these matters. Overall, Asay’s worldview displays the fruitfulness of an ontologically serious approach to metaphysics that puts truthmaking centre-stage. (shrink)

Critics of SRI have said little about the integrity of corporate representations resulting in screening inclusion or exclusion. This is surprising given social and environmental accounting research that finds corporate posturing and deception in the absence of external verification, and a parallel body of literature describing corporate "greenwashing" and other forms of corporate disinformation. In this paper I argue that the problems and challenges of ensuring fair and accurate corporate social reporting mirror those accompanying corporate compliance with law. Similarities and (...) points of convergence between social reporting and corporate compliance are discussed, along with proposals for reform. (shrink)