This paper reports on a survey of auditors in New Zealand which investigates the nature of the moral judgements they make on a series of problems with ethical dimensions. The framework adopted for this purpose is developed from earlier work which identifies a range of ethical principles which may be involved in business ethical decision‐making. Auditors responded to a questionnaire which posed, firstly, several questions about the context of their ethical decision‐making, and secondly, a series of vignettes elaborating problematical dilemmas (...) which required the selection of one of four possible responses. Data was analysed to determine whether or not it confirmed previous findings in suggesting a predominant ethical orientation for auditors. The results were correlated with demographic variables in order to determine whether or not age, gender, position in firm and size of employee firm were significantly correlated to ethical response. The survey results, on the whole, confirmed the ethical orientation suggested by previous findings, but there were some unexpected results in three out of the ten vignettes examined. Although some correlations were found between the demographic variables and subject responses, the evidence of this survey does not strongly suggest a consistent significant correlation. (shrink)

This paper reports on a survey of auditors in New Zealand which investigates the nature of the moral judgements they make on a series of problems with ethical dimensions. The framework adopted for this purpose is developed from earlier work which identifies a range of ethical principles which may be involved in business ethical decision‐making. Auditors responded to a questionnaire which posed, firstly, several questions about the context of their ethical decision‐making, and secondly, a series of vignettes elaborating problematical dilemmas (...) which required the selection of one of four possible responses. Data was analysed to determine whether or not it confirmed previous findings in suggesting a predominant ethical orientation for auditors. The results were correlated with demographic variables in order to determine whether or not age, gender, position in firm and size of employee firm were significantly correlated to ethical response. The survey results, on the whole, confirmed the ethical orientation suggested by previous findings, but there were some unexpected results in three out of the ten vignettes examined. Although some correlations were found between the demographic variables and subject responses, the evidence of this survey does not strongly suggest a consistent significant correlation. (shrink)

Ethical Issues in Accounting offers a comprehensive and accessible introduction for students and teachers of business studies and accountancy as well as the practicing accountant. The book covers the ethical implications of several aspects of accounting: * ethics and taxation * creative accounting * ethics in accounting regulation * ethical dilemmas in the public sector * whistleblowing * various aspects of social accounting, including environmental accounting. The fitness of the accounting profession as guardians of accounting and auditing ethics is also (...) discussed in detail. (shrink)

Creative accounting involves accountants in making accounting policy choices or manipulating transactions in such a way as to convey a preferred and deliberately chosen impression in the accounts. Although it is regarded as unethical by most observers, a defense of creative accounting can be based on the assumption that users of accounts can identify bias in accounting policy choices and make appropriate adjustments. In this paper we take the example of the Barcelona Football Club where the club management made three (...) key accounting policy choices that resulted in the presentation of a favourable position, and a supporters club presented an alternative report choosing three alternative accounting policies that presented an unfavourable position. We presented each of these financial reports to one of two groups of Spanish bank loan officers: we found that the more favourable set of accounts was significantly more likely to attract a positive response to a loan request. This result undermines the validity of defending creative accounting based on the argument that accounts users can identify manipulation. (shrink)

Creative accounting involves accountants in making accounting policy choices or manipulating transactions in such a way as to convey a preferred and deliberately chosen impression in the accounts. Although it is regarded as unethical by most observers, a defense of creative accounting can be based on the assumption that users of accounts can identify bias in accounting policy choices and make appropriate adjustments. In this paper we take the example of the Barcelona Football Club where the club management made three (...) key accounting policy choices that resulted in the presentation of a favourable position, and a supporters club presented an alternative report choosing three alternative accounting policies that presented an unfavourable position. We presented each of these financial reports to one of two groups of Spanish bank loan officers: we found that the more favourable set of accounts was significantly more likely to attract a positive response to a loan request. This result undermines the validity of defending creative accounting based on the argument that accounts users can identify manipulation. (shrink)

In all the literature about ethical dilemmas facing the accounting practitioner little attention has been paid to those which arise from the accountant's role in the process of accounting regulation. This treatment explores that role in the light of differing national modes of accounting regulation, economic impact issues in accounting regulation, some ethical principles and a number of different national illustrations. John Blake is Professor of Accounting in the Department of Accounting and Financial Services at the University of (...) Central Lancashire, Preston PR1 2HE, in which Catherine Gowthorpe is Principal Lecturer, while Julia Clarke is a member of the Department of Business Studies, Manchester Metropolitan University, Aytoun Building, Aytoun Street, Manchester M1 3GH. (shrink)

_Ethical Issues in Accounting_ offers a comprehensive and accessible introduction for students and teachers of business studies and accountancy as well as the practicing accountant. The book covers the ethical implications of several aspects of accounting: * ethics and taxation * creative accounting * ethics in accounting regulation * ethical dilemmas in the public sector * whistleblowing * various aspects of social accounting, including environmental accounting. The fitness of the accounting profession as guardians of accounting and auditing ethics is also (...) discussed in detail. (shrink)

In all the literature about ethical dilemmas facing the accounting practitioner little attention has been paid to those which arise from the accountant's role in the process of accounting regulation. This treatment explores that role in the light of differing national modes of accounting regulation, economic impact issues in accounting regulation, some ethical principles and a number of different national illustrations. John Blake is Professor of Accounting in the Department of Accounting and Financial Services at the University of (...) Central Lancashire, Preston PR1 2HE, in which Catherine Gowthorpe is Principal Lecturer, while Julia Clarke is a member of the Department of Business Studies, Manchester Metropolitan University, Aytoun Building, Aytoun Street, Manchester M1 3GH. (shrink)

This paper defends “Animal Universalism,” the thesis that all sentient non-human animals will be brought into Heaven and remain there for eternity. It assumes that God exists and is all-powerful, perfectly loving, and perfectly just. From these background theses, the authors argue that Animal Universalism follows. If God is perfectly loving, then God is concerned about the well-being of non-human animals, and God chooses to maximize the well-being of each individual animal when doing so does not harm other individual creatures (...) or violate creaturely freedom. If God is perfectly just, then God does not arbitrarily discriminate against non-human animals by offering humans an opportunity to enter Heaven but not offering the same to each animal. Each of these conclusions implies Animal Universalism. (shrink)

The modern synthesis in evolutionary biology is taken to be that period in which a consensus developed among biologists about the major causes of evolution, a consensus that informed research in evolutionary biology for at least a half century. As such, it is a particularly fruitful period to consider when reflecting on the meaning and role of chance in evolutionary explanation. Biologists of this period make reference to “chance” and loose cognates of “chance,” such as: “random,” “contingent,” “accidental,” “haphazard,” or (...) “stochastic.” Of course, what an author might mean by “chance” in any specific context varies. -/- In the following, we first offer a historiographical note on the synthesis. Second, we introduce five ways in which synthesis authors spoke about chance. We do not take these to be an exhaustive taxonomy of all possible ways in which chance meaningfully figures in explanations in evolutionary biology. These are simply five common uses of the term by biologists at this period. They will serve to organize our summary of the collected references to chance and the analysis and discussion of the following questions: • What did synthesis authors understand by chance? • How did these authors see chance operating in evolution? • Did their appeals to chance increase or decrease over time during the synthesis? That is, was there a “hardening” of the synthesis, as Gould claimed (1983)? (shrink)

Transparency and openness are broadly endorsed in energy and environmental modelling and analysis, but too little attention is given to the transparency of value-laden assumptions. Current practices for transparency focus on making model source code and data available, documenting key equations and parameter values, and ensuring replicability of results. We argue that, even when followed, these guidelines are insufficient for achieving deep transparency, in the sense that results often remain driven by implicit value-laden assumptions that are opaque to other modellers (...) and researchers, and that may not be understood by wider audiences to be controversial. This paper identifies additional best practices for achieving transparency by highlighting issues where disagreement over value judgements will persist for the foreseeable future. Recommendations for deepening transparency are developed by learning from successes and ongoing challenges represented in three case studies. We provide recommendations to accelerate the adoption of additional best practices for deepening transparency of energy and environmental modelling in policy-relevant domains, increasing stakeholder participation with non-modellers, and encouraging interdisciplinary dialogue. (shrink)

We report the identification of a recurrent, 520-kb 16p12.1 microdeletion associated with childhood developmental delay. The microdeletion was detected in 20 of 11,873 cases compared with 2 of 8,540 controls and replicated in a second series of 22 of 9,254 cases compared with 6 of 6,299 controls. Most deletions were inherited, with carrier parents likely to manifest neuropsychiatric phenotypes compared to non-carrier parents. Probands were more likely to carry an additional large copy-number variant when compared to matched controls. The clinical (...) features of individuals with two mutations were distinct from and/or more severe than those of individuals carrying only the co-occurring mutation. Our data support a two-hit model in which the 16p12.1 microdeletion both predisposes to neuropsychiatric phenotypes as a single event and exacerbates neurodevelopmental phenotypes in association with other large deletions or duplications. Analysis of other microdeletions with variable expressivity indicates that this two-hit model might be more generally applicable to neuropsychiatric disease. © 2010 Nature America, Inc. All rights reserved. (shrink)

According to attributor virtue epistemology (the view defended by Ernest Sosa, John Greco, and others), S knows that p only if her true belief that p is attributable to some intellectual virtue, competence, or ability that she possesses. Attributor virtue epistemology captures a wide range of our intuitions about the nature and value of knowledge, and it has many able defenders. Unfortunately, it has an unrecognized consequence that many epistemologists will think is sufficient for rejecting it: namely, it makes (...) knowledge depend on factors that aren't truth-relevant, even in the broadest sense of this term, and it also makes knowledge depend in counterintuitive ways on factors that are truth-relevant in the more common narrow sense of this term. As I show in this paper, the primary objection to interest-relative views in the pragmatic encroachment debate can be raised even more effectively against attributor virtue epistemology. (shrink)

We criticize the classical evidentialist approach to religious epistemology as articulated by John DePoe from the perspective of phenomenal conservatism.

In lieu of an abstract, here is a brief excerpt of the content:Journal of the History of Philosophy 40.1 (2002) 118-119 [Access article in PDF] Book Review The Cambridge Companion to Augustine Eleonore Stump and Norman Kretzmann, editors. The Cambridge Companion to Augustine. Cambridge: Cambridge University Press, 2001. Pp. xv + 307. Cloth, $59.95. Paper, $21.95. Given the immeasurable influence of Augustine upon the Western tradition, a volume devoted to him in the Cambridge Companion Series has been long overdue. Fortunately, (...) the lacuna has been filled by a work that exhibits the quality of scholarship and clarity of presentation that has become a hallmark of this series. Ably edited by Eleonore Stump and Norman Kretzmann, it will serve admirably as a guide for students and professionals alike, with much that is of interest to seasoned Augustine scholars.As Stump tells us in her introduction, the eighteen essays of the volume are loosely grouped according to eight topics. These are philosophy of religion, metaphysics and theology, philosophy of mind, theory of knowledge, philosophy of language, ethics, political philosophy, and Augustine's influence. As is apparent from this list, the essays cut a vast swath through Augustine's corpus, though they focus on what is of greatest interest to philosophers. In addition, since Augustine did not recognize a clean division between philosophy and theology, much that we now classify as theology gets attention as well.In keeping with the aim of the series, the character of the essays is, for the most part, expository. Each author takes pains to explain the outlines of Augustine's position on the particular topic under consideration, and most do so with considerable attention to the evolution of his thought and the context in which he wrote. Christopher Kirwan's essay, for example, not only traces the development of Augustine's philosophy of language from his early De magistro and De dialectica through his mature De doctrina Christiana, but highlights those areas in which the influence of Stoic dialectic can be detected. Similarly, John Rist's essay on faith and reason includes a discussion of the relation of Augustine's views on credibilia to the Platonic tradition, and Paul Weithman's essay on political theory examines Augustine's critique of Ciceronian ideals of political society. Thus, while systematic in their exposition, the essays give due recognition to the fact that Augustine's views evolved through continual reassessment of the antique heritage in light of changing concerns and circumstances, particularly an increasing concern to articulate the foundations of a new, scripturally inspired, vision of God, humanity, and society. [End Page 118]In addition to exposition and historical analysis, many of the authors use their essays as occasions for constructive philosophical engagement. Perhaps the best of these is Stump's essay. Noting the pervasive disagreement among interpreters over Augustine's doctrine of free will, she distinguishes three positions available to defenders of free will--compatiblism, common libertarianism, and modified libertarianism--in order to bring greater conceptual clarity to the interpretive task. She then shows that in his early work, De libero arbitrio, Augustine develops an essentially libertarian position (though which form he is committed to remains ambiguous), but that this account comes into tension with his views concerning the action of grace on the will as they were later developed in opposition to the Pelagians. In itself this is not a startling claim, but Stump's analytical skills enable her to identify precisely where the tension lies, and she suggests a way that Augustine could have resolved this tension without compromising his basic commitments.If there is any quibble to be had with the volume, it is that several of the essays are too compressed. Roland Teske's essay on the soul and William Mann's essay on evil, for example, run a mere seven and nine pages each. Though informative, given the centrality of these topics to Augustine's thought, they would have been more useful had they been expanded. Because of this, the most satisfying essays are those in which the authors stretch out. Scott MacDonald's piece on the divine nature is particularly good in this regard. In... (shrink)

The central concern of this paper is to prove that Blake and Wordsworth, in spite of some revealing differences between them, essentially share the same world view. Before showing how this works, we first of all should discuss, however briefly, the main difference between them.The main difference between Blake and Wordsworth is perhaps discernible in the way they respond to Nature or the physical frame of things. Here, their remarks on each other would be quite illuminating. Though there (...) is no evidence that they knew each other personally, there is concrete proof that they read some of one another's works and even commented on them. Three sources immediately come to mind in this regard: first, there is Samuel Palmer's anecdote that Wordsworth borrowed a copy of Blake's Songs of Innocence and of Experience from a friend that “he read and read and took … home to read again”; second, we have Blake's 1826 annotations to the poems of Wordsworth contained in Keynes' Nonesuch Edition of Blake; third, there is Henry Crabb Robinson's Diary, Reminiscences, and Correspondence. (shrink)

Keith Ansell Pearson and Diane Morgan , Nihilism Now! Monsters of Energy ISBN - 9780333732922Gary Banham and Charlie Blake , Evil Spirits: Nihilism and the Fate of Modernity ISBN - 9780719056420.

In lieu of an abstract, here is a brief excerpt of the content:John Robert Leo CRITICISM OF CONSCIOUSNESS IN SHELLEY'S A DEFENCE OF POETRY IN his "Ode to Liberty" Shelley locates by encircling and enfolding metaphors a mythic Hellenic moment, one in which verse was yet "speechless" and philosophy still burdened with "lidless eyes." Greece— always for Shelley either the displaced Garden of prethematic unity or the mythic dream of integrated civic and aesthetic life—is about to inaugurate Athens and (...) the "wrinkled image" of historical consciousness.1 Poetry, thinking, and the tilling of an earth "to human use" are implicitly related and foreseen as destiny: from their enchanted caves Prophetic echoes flung dim melody. On the unapprehensive wild The vine, the corn, the olive mild, Grew savage yet, to human use unreconciled; And, like unfolded flowers beneath the sea, Like the man's dark thought in the infant's brain, Like aught that is which wraps what is to be, Art's deathless dreams lay veiled by many a vein Of Parian stone; and, yet a speechless child, Verse murmured, and Philosophy did strain Her lidless eyes for thee... (11. 49-60). Shelley could be describing the reading or speaking of a text, for poetic experience is an originating moment which unfolds our reflections and anticipations. Poetry elides speechlessness and the empty gaze. Its goings are all returnings, its experience is always inventive before meanings codify and resolve: "Every original language near to its source," we find in the Defence (p. 279), "is in itself the chaos of a cyclic poem; the copiousness of lexicography and the distinctions of grammar are the works of a later age and are merely the catalogue and the form of the creations of poetry." What was dark to experience is now illumined, 46 John Robert Leo47 as different regions in experience are uncovered or redistributed by language across our shifting horizons. Thus this bringing-foward-intoclarity, this moving of the previously inexpressed into articulation, is the pattern not only behind Shelley's view ofGreece producing a "sun-fire garlanded" Athens (1. 68), but also the more pervasive design describing other regarded experience. James Edie puts it this way: "We... can learn to make distinctions in our experience by attending to differences of meaning which are normally below the level of our own cultural threshold. By attending to a given region of experience, we can lower the differential thresholds already sedimented in our language almost indefinitely and make what was implicit in our experience more and more explicit."2 Edie's comments may be taken as responses to questions emerging from modernist readings of Shelley and other visionary poets—Blake, Hart Crane, or Charles Olson are instances—who sense the poetic project as a criticism of consciousness, within the lived body, as it struggles to make a world. How do language and the imagination consort in the critical regeneration of our lives? In what sorts of ways is renascence the uncovering and unfolding of an indefinite wholeness by the unlayering of fixed habits and attitudes? How does Shelley's Defence of Poetry, both a text on aesthetics and a reading of the world, suggest their alignment? What methods from critical discourse make Shelley's poetics present to our experience and thought? The adjustment of these issues is the task of the remainder of my article. First I examine Shelley's organization of consciousness into "reason" and "imagination" and trace the meanings of these functions in their immediate social context. A brief dispute with the reductive idealism of Platonic tradition allows for my third procedure, which is a phenomenological description of the imaginative field according to Husserl. Finally, I try to explicate Shelley's understanding of imaginative "decentering" within our experience. I Poetry and prose are saturated with references to phenomena. Texts refer to interior and exterior events (memory, rain), which are objects ofandfor consciousness. Shelley grasps this co-givenness of consciousness and world, their correlativity, as a condition revealed and strengthened by metaphor, which itself arrests us as "that of which we are speaking through words."3 But if it is the nature of language to be both perceptual and yet transcendental, both present and absent, it still exists as the imagination's voice in... (shrink)

English critics were brilliant initiators and exploiters of biblical criticism. This momentous exercise, whereby the 'Holy Scriptures' became the object of human critique independent of church control, is illustrated by John Drury in the present volume with excerpts from such famous critics as Coleridge, Blake and Matthew Arnold, and lesser names such as Collins and Deist and Bishop Sherlock. Robert Lowth's famous lectures on the Psalms, which had an important influence on Blake and Christopher Smart, are well (...) represented here, as is the famous contribution to Essays and Reviews by Benjamin Jowett. This book provides the only available collection of biblical criticism from this important period of critical enquiry, the eighteenth and nineteenth centuries. The extracts are accompanied by a full editorial introduction, notes and a bibliography. They should be read by all students of literature and theology interested in the period. (shrink)

Some recent discussions of narrative structure consider the narrative as a sequence of events, and assume that the structure is what is manifested by the relation between any given event and the event 1, or perhaps the whole sequence from the first event up to the th event in the book. In the present discussion this approach will be modified in two ways. It will be modified, later on, by considering what would be happening if the writer were revising his (...) work into the final version, out of a penultimate version which was, as it were, a next-most complex version: one to which some final "complexifying" process had not yet been applied. The other way in which the present discussion will modify that approach is that it will consider narrative not as one sequence of events but as an interrelated set of sequences. · 1. E.g., R. Barthes, "Introduction à l'analyse structurale du récit," Communications, no. 8 , pp.1-27. John Holloway, professor of Modern English at the University of Cambridge, has written The Victorian Sage, The Charted Mirror, The Story of the Night, Blake: The Lyric Poetry, and five volumes of verse, such as New Poems. He is presently completing a book on poetic modes from Milton to Hardy and coediting a four-volume series on English and Irish street ballads. His other contribution to Critical Inquiry," Supposition and Supersession: A Model of Analysis for Narrative Structure" appeared in the Autumn 1976 issue. (shrink)

The first and preliminary part of this discussion examines Todorov's remark, in his article "Structural Analysis of Narrative" , on certain tales in the Decameron. These are advanced as dealing with a "concrete problem" which "illustrates" what Todorov "conceive[s] to be the structural approach to literature." The second part offers an alternative analysis of the Decameron tales. The third part comprises some observations, from a similar point of view, on Crime and Punishment. The anterior purpose of the whole discussion is (...) to identify at least some points where insights about "structure," in a fairly strict sense, seem to bear genuinely upon the insights of the literary critic. John Holloway, Professor of Modern English at the University of Cambridge, is the author of, among others, The Victorian Sage, The Charted Mirror, The Story of the Night, Blake: The Lyric Poetry, The Proud Knowledge, Planet of Winds, and five volumes of verse. His previous contribution to Critical Inquiry, "Narrative Structure and Text Structure," appeared in the March 1975 issue. (shrink)