While there is considerable support for integrating ethics education in accounting curricula, research presents conflicting evidence on how best to incorporate it. A review of accounting ethics scholarship highlights criticisms of the literature, including limited research into actual behavior and a lack of theory. We report the results of a study that is theory based, captures behaviors rather than attitudes, and explores the effect of repeated practice to develop voice efficacy. We examine the impact of two types of ethics instructions. (...) Across four classes in an accounting curriculum, one student cohort participated in traditional ethics instruction, while the other cohort participated in Giving Voice To Values instruction. We collected student responses to an ethical challenge and conduct a between-subject analysis. The results reveal consistent unethical behavior in the traditional cohort but not in the GVV cohort, indicating that faculty should consider the use of this pedagogy in accounting ethics education. (shrink)

Numerous researchers have investigated accounting students’ levels of moral reasoning, ethical choice and judgment employing the Defining Issues Test and using its P score as an indicator of moral reasoning. Not surprisingly, a number of DIT studies report conflicting results. Moreover, despite widespread use of the DIT, there is concern that it may not adequately measure all facets of ethical judgment :1–26, 2010). Thus, we endeavor to provide insight not only into the contradictory results but also about the applicability of (...) the DIT for studying accounting students. To do so, we collect published and unpublished DIT studies employing accounting students as subjects and use meta-analysis to aggregate findings across these studies to quantify their results, examining commonly employed variables. We show significant relationships between P scores and some variables but not others. Further, our findings demonstrate that the DIT provides added insights when exploring questions of ethical choice, and ethics instruction, particularly when the instruction is embedded in an accounting course. Finally, we find that the level of DIT P scores reported in the studies relates to whether the study was published. We discuss the implications of our findings for future research. (shrink)

Anne-Marie Søndergaard Christensen presents a new account of the role of moral philosophy and its relationship to our ordinary moral lives. She challenges the idea that moral theories have an authoritative explanatory or action-guiding role, and develops instead a descriptive, pluralistic, and elucidatory conception of moral philosophy.

The amount of data available to healthcare practitioners is growing, and the rapid increase in available patient data is becoming a problem for healthcare practitioners, as they are often unable to fully survey and process the data relevant for the treatment or care of a patient. Consequently, there are currently several efforts to develop systems that can aid healthcare practitioners with reading and processing patient data and, in this way, provide them with a better foundation for decision-making about the treatment (...) and care of patients. There are also efforts to develop algorithms that provide suggestions for such decisions. However, the development of these systems and algorithms raises several concerns related to the privacy of patients, the patient–practitioner relationship, and the autonomy of healthcare practitioners. The aim of this article is to provide a foundation for understanding the ethical challenges related to the development of a specific form of data-processing systems, namely clinical algorithms. (shrink)

After receiving a copy of Metaphysics as a Guide to Morals, Murdoch’s friend Brian Medlin writes back: ‘So far I think I disagree with what you say in “Wittgenstein and the Inner Life,” but I’ll have to make sure that I’ve understood you aright before I launch into a complaint.’ Here, I reconstruct Murdoch’s reading of Wittgenstein and show its ambivalence. While Murdoch acknowledges Wittgenstein’s aim to dissolve illusionary ideas about the inner, she also thinks he presents substantial theses threatening (...) the reality of inner life. Murdoch’s misreading of Wittgenstein as a constructive philosopher may be what worries Medlin, and it also prevents Murdoch from seeing Wittgenstein as an ally in the endeavour to demonstrate the morally transformative potential of our inner lives. (shrink)

In this article, I investigate the similarities and differences between the ways we relate to the other in ethics and in love through an engagement with the thinking of K.E. Løgstrup and Emmanuel Levinas. My point of departure will be a reading of a novel by Maja Lucas, Mother, which brings out the important and complicated nature of the relation between ethics and love. My main concern, however, is to investigate how Løgstrup’s and Levinas’s different conceptions of natural love point (...) to differences in their understanding of the ethical relationship to the other. (shrink)

A prominent trend in moral philosophy today is the interest in the rich textures of actual human practices and lives. This has prompted engagements with other disciplines, such as anthropology, history, literature, law and empirical science, which have produced various forms of contextual ethics. These engagements motivate reflections on why and how context is important ethically, and such metaethical reflection is what this article undertakes. Inspired by the work of the later Wittgenstein and the Danish theologian K.E. Løgstrup, I first (...) describe one of the ways in which context plays a central role with regard to ethical meaning and normativity. I then examine how ‘context’ is to be defined, and finally I discuss some of the questions which arise when giving context prominence in ethics – namely, how to delimit the scope of relevant context, the relevant traits of a particular context and what ‘the ethical’ is. (shrink)

In this article the logistic regression results in Table 4 Logistic regression results were unfortunately misinterpreted with respect to one hypothesis. The original article states that H5 Levels of observed unethical behavior by accounting students are lower for students who self-identify as politically liberal, than for students who self-identify as politically conservative. While the variable “Self-identified Political Ideology” is statistically significant, the negative sign on the coefficient indicates the result is hypothesized in the opposite direction. Thus the correct interpretation is (...) that accounting students who self-identify as conservative have lower levels of observed unethical behavior than accounting students who self-identify as politically liberal. We regret any inconveniences this may have caused. (shrink)

The phenomenon of ‘innocent guilt’ regards cases where people feel guilty without being responsible for the wrongdoing or suffering at which the guilt is directed. The aim of this article is to develop a consistent account of innocent guilt and show how it may arise in the aftermath of conflicts. In order to do this, innocent guilt is contrasted with guilt and collective guilt, and the account is substantiated by drawing on the writings of Ludwig Wittgenstein and Emmanuel Levinas, who (...) both consider the phenomenon of innocent guilt a necessary element in the fundamental structure of the ethical subject. These thinkers, furthermore, show a connection between guilt and possible victims of wrongdoing, rather than between guilt and personal acts of wrongdoing. Innocent guilt may thus appear in the aftermath of conflicts as an ethical and emotional response to the fact of finding oneself in a post-conflict situation still marked by suffering. It thus reveals a fundamental need to contribute to the relieving of such suffering. (shrink)

In this article we pose three questions: 1) What are the questions that gave rise to the introduction of the concept and subdiscipline of meta-ethics? 2) What characterises the view of meta-ethics as a subdiscipline of moral philosophy? And 3) is it in fact possible to uphold a systematic distinction between normative moral philosophy and meta-ethics in a way that allows us to see these two aspects of moral philosophy as independent subdisciplines? In trying to answer these questions, we trace (...) two different roads in the shaping of the current understanding of meta-ethics: the introduction of the word in analytical moral philosophy and the characterisation of meta-ethics in the formative period of meta-ethics and in contemporary introductions. Among the characteristics ascribed to meta-ethics, we identify a special focus on normative neutrality, and we furthermore show that this idea of neutrality as the defining characteristic of meta-ethics cannot be upheld. Our aim is to show that meta-ethics cannot be characterised or construed in a way that is normatively neutral and independent of other work done in normative ethics. We therefore challenge the claim that meta-ethics makes up a subdiscipline that is independent of other work done in moral philosophy. Instead, we suggest a reflective view of the relationship between meta-ethics and normative ethics, according to which we should acknowledge that meta-ethics is inherently normative, and that meta-ethical questions are interwoven with normative questions in moral philosophy. (shrink)

Most commentators working on Wittgenstein’s remarks on ethics note that he rejects the very possibility of traditional normative ethics, that is, a philosophically justified normative guide for right conduct. In this article, Wittgenstein’s view of ethical reflection as presented in his notebooks from 1936 to 1938 is investigated, and the question of whether it involves ethical guidance is addressed. In Wittgenstein’s remarks, we can identify three requirements inherent in ethical reflection. The first two is revealed in the realisation that ethical (...) reflection presupposes both a clear understanding of oneself and a normative ideal of how one ought to live and reason. The third source of normativity springs from the fact that ethical reflection involves a relationship with the other, not as judge, but as example and addressee. In this way, ethical reflection is essentially relational. In the article, we unfold how these three normative sources figure in Wittgenstein’s remarks, especially how the third requirement, the relationship with the other, shows both a point of conversion and a difference between his view of ethics and religious faith. It will also be argued that even if Wittgenstein thus presents ethical reflection as a normatively guided activity, the content of the guidance is personal, springing solely from the reflecting individual. (shrink)

The Pathways Commission calls on accounting educators to develop students’ skills in ethical judgment and decision making, but there is uncertainty about how best to accomplish this task. We test if participation in Volunteer Income Tax Assistance programs is positively associated with students’ ethical judgment and decision making. Using a questionnaire administered to students participating in VITA and students not participating in VITA at seven universities, we form multiple measures of students’ ethical judgment and students’ ethical decision making. Regression analyses (...) reveal that VITA participation is positively and significantly associated with ethical judgment and, in certain cases, is also positively and significantly associated with ethical decision making, even after controlling for other determinants including completion of ethics courses. We conclude that VITA programs can be effective educational interventions to promote ethical development in students. Our study adds to the growing literature on positive student outcomes associated with VITA participation, provides empirical evidence to support the tenets of situated learning and service-learning theories, and contributes to the development of effective ethics education. (shrink)

Since the publication of Annette Baier’s agenda-setting article entitled ‘Trust and Antitrust’, trust has become an increasingly popular topic, not only in moral philosophy and epistemology but als...

In this article, I investigate how we may include investigations of actual context in the investigation of moral problems in philosophy. The article has three main parts. The focus of the first is a survey of the dominant view of how to incorporate context into moral philosophy and to exemplify this view, I investigate examples from influential introductions to moral philosophy, identifying what I call the assumption of abstraction. In the second part I present three traditions which attribute a more (...) prominent place to context in philosophical work and which therefore offer resources for thinking about context: moral contextualism, particularism and contextualism in political philosophy. Unconvinced that these resources are sufficient for an understanding of how actual context may be of importance in philosophy, I in the third part turn to a systematic investigation of three suggestions for how to incorporate actual context onto philosophy: the application approach, the bottom-up approach and the contextual approach. Furthermore, I argue that the third and most radical approach develops a superior understanding of how to include context in moral philosophy, reflecting the impossibility of making normatively neutral investigations of context in moral philosophy. (shrink)

In his diaries from the beginning of the 1930s, Ludwig Wittgenstein comments extensively both on Søren Kierkegaard's view of philosophical method and on his view of love. The aim of this article is to show how Wittgenstein's reflections on Kierkegaard's view of love reveal a fundamental difference between the two thinkers' views of philosophical method, a difference in their view of the role of the reader of and partner in doing philosophy, between Kierkegaard's indirect communication to the reader and Wittgenstein's (...) dialogical engagement with the reader. The article opens with a presentation of substantial similarities between Wittgenstein's and Kierkegaard's conceptions of philosophy. After this, I present an account of Kierkegaard's view of love and marriage, an understanding of which is necessary in order to understand Wittgenstein's reservations towards Kierkegaard. This in turn leads me to the main investigation that shows how a difference in Kierkegaard and Wittgenstein's views on love connects to a fundamental difference in their views of philosophy. This difference between the two thinkers will finally be elucidated through the understanding of love developed by Stanley Cavell in his work on the so‐called Hollywood remarriage comedies. (shrink)

The phenomenon of ‘innocent guilt’ regards cases where people feel guilty without being responsible for the wrongdoing or suffering at which the guilt is directed. The aim of this article is to develop a consistent account of innocent guilt and show how it may arise in the aftermath of conflicts. In order to do this, innocent guilt is contrasted with guilt and collective guilt, and the account is substantiated by drawing on the writings of Ludwig Wittgenstein and Emmanuel Levinas, who (...) both consider the phenomenon of innocent guilt a necessary element in the fundamental structure of the ethical subject. These thinkers, furthermore, show a connection between guilt and possible victims of wrongdoing, rather than between guilt and personal acts of wrongdoing. Innocent guilt may thus appear in the aftermath of conflicts as an ethical and emotional response to the fact of finding oneself in a post-conflict situation still marked by suffering. It thus reveals a fundamental need to contribute to the relieving of such suffering. (shrink)

In the Tractatus Logico-Philosophicus we find Wittgenstein’s first and most substantial published investigation of ethics. I will argue that if the ethical sections of the Tractatus are seen in connection with a particular concept of showing, they then reveal a coherent and radical alternative to traditional conceptions of ethics; an alternative which sheds light on Wittgenstein’s claim that ethics cannot be expressed and the necessity of ethics. But I furthermore want to argue that the reasons leading Wittgenstein to a demand (...) for silence in ethics falls away if one looks at the later investigations of necessity which he makes in On Certainty. (shrink)

Traditionally, the development of moral theories has been considered one of the main aims of moral philosophy. In contrast, Wittgenstein was very critical of the use of theories both in philosophy in general and in moral philosophy in particular, and philosophers inspired by his philosophy have become some of the most prominent critics of both particular, contemporary moral theories and the idea of moral theory as such. Nonetheless, this article aims to show how Wittgenstein’s later philosophy offers us resources for (...) a revised understanding of the role and status of moral theories according to which theories are neither normative nor explanatory, but are rather to be understood as generalisations of particular descriptions of various forms of moral grammar. (shrink)

The aim of this chapter is to open the question of this pervasiveness of the moral by arguing for the impossibility of delimiting the moral in one specific case, that of psychological self-ascription. The first part presents two views of the relationship between nature and morality found in forms of scientific and relaxed naturalism. In the main part, I argue, first, that psychological self-ascriptions are in most cases not to be understood on the standard model of observation and descriptions, but (...) rather as expressions of thoughts and feelings already present for us. And in the second, I contend that psychological self-ascriptions therefore always involve elements of endorsement and responsibility, which means that they are ways of situating ourselves morally in relations to others. (shrink)

Business Ethics, the Environment & Responsibility, Volume 31, Issue 2, Page 589-600, April 2022.

The editors discuss issues related to the journal, its editing process and publication model.

The editors discuss issues related to the journal, its editing process and publication model.

The editors discuss issues related to the journal, its editing process and publication model.

Most forms of virtue ethics are characterized by two attractive features. The first is that proponents of virtue ethics acknowledge the need to describe how moral agents acquire or develop the traits and abilities necessary to become morally able agents. The second attractive feature of most forms of virtue ethics is that they are forms of moral realism. The two features come together in the attempt to describe virtue as a personal ability to distinguish morally good reasons for action. It (...) follows from the general picture of virtue ethics presented here that we cannot evaluate ethical judgment independently of the viewpoint of the ideal of a virtuous person. We will examine how this ideal unfolds in the realistic form of virtue ethics advanced by John McDowell. McDowell offers a compelling description of virtue as a natural ability grounded in human nature, while at the same time insisting that we cannot understand the judgment resulting from virtue without drawing on that very perspective. However, McDowell’s focus on the passive taking in of reasons in ethical experience and his idea of the silencing of wrong reasons lead us to three related problems. The first is that he cannot account for certain features of the phenomenology of such experience; the second is that he cannot provide any relevant epistemological criteria for correct moral judgment; and the third is that he gives a morally objectionable characterization of the ideal of being a virtuous person. All of these problems arise because McDowell does not take into account the particular nature of ethical experience. If we try to resolve this problem by dropping McDowell’s idea of silencing, we then have to offer another substantial description of our ideal of a virtuous person that includes active and interpersonal ways of evaluating concrete judgments. Proponents of virtue ethics still have to lift this task and develop a position that does not limit ethical experience to the passive intake of reasons. (shrink)