The purpose of this article is to discuss and provide an alternative, less materialist–individualist approach to interpret the four assumptions of generally accepted accounting principles: economic entity, unit measure, periodic reporting, and going concern. The article draws from and builds on arguments first developed by Weber and Aristotle to demonstrate how a materialist–individualist moral point of view influences the conventional interpretation of the four basic assumptions for generally accepted accounting principles. We then propose an ideal-type conceptual framework upon which to (...) critique mainstream accounting theory and to develop alternative accounting theory that balances multiple forms of well-being (including financial, but also social, physical, spiritual, and ecological well-being) for multiple stakeholders (including owners, employees, customers, suppliers, competitors, neighbors, future generations, and so forth). (shrink)

This paper discusses three generic types or ways of understanding the common good found in the literature, and then describes the implications of the integral common good for seven key practices of humanistic management. In particular, compared to conventional management, an approach to humanistic management based on the integral common good tends to: 1) have institutional mission and vision statements that are developed by multiple stakeholders that emphasize social and ecological well-being ahead of financial well-being; 2) have a strategic orientation (...) that emphasizes collaboration, “minimizer” and “transformer” generic strategies, a Radical Resource Based View, and uses Porter’s five forces as a way to foster collaboration; 3) structure organizations based on experimentation, sensitization, dignification, and participation ; 4) develop control systems based on value loops that seek to enhance the flourishing of multiple stakeholders; 5) emphasize multi-directional multi-stakeholder communication; 6) invite all stakeholders to participate in making decisions, including developing and choosing alternatives; 7) foster leadership based on socialized power, a focus on SMART 2.0 goals, a desire to ensure everyone is treated fairly, and an emphasis on relationships that nurture community and the integral common good. Implications for research and teaching are discussed. (shrink)

As the need for business to address pressing social and ecological issues intensifies, so does the importance of enhancing the development of sustainable marketing. The current dominant approach to sustainable marketing is based on a Triple Bottom Line (TBL) profit‐centric worldview, which suggests that firms can simultaneously improve their financial well‐being as they reduce negative social and ecological externalities. However, whereas the scope of TBL marketing is limited to sustainability initiatives that enhance profits, there is a growing need for—and interest (...) in—developing a sustain‐centric approach to marketing that relaxes the need to maximize financial well‐being in order to optimize social and ecological well‐being. Even so, because of the dominance of the profit‐centric worldview, hallmarks of sustain‐centric marketing practices remain under‐developed and may even lend themselves to becoming inauthentically mimicked on a piecemeal basis by greenwashing profit‐centric firms. We provide an exploratory empirical study of marketing practices evident in two sustain‐centric firms and draw implications to advance theory for both sustain‐centric and profit‐centric marketing. (shrink)

We examine three assumptions commonly held in the corporate reputation literature: (1) reputation ratings of owners and investors are generally representative of all stakeholders; (2) stakeholders will generally provide a higher reputation rating to firms that emphasize corporate social responsibility versus firms that do not; and (3) profitability is the primary criterion of importance to all stakeholders when rating a firm's reputation. Using an exploratory in‐class exercise, our findings suggest that: (1) there are significant differences among stakeholder groups in their (...) reputation ratings; (2) firms that emphasize corporate social responsibility are not rated more highly across all stakeholder groups; and (3) for all stakeholder groups, the ethicality criterion explained more of the variance in firms' reputation ratings than the profitability criterion. (shrink)

In order to address social and ecological crises that business-as-usual practices have contributed to, we will need firms that emphasise Universal care (e.g., who place greater commitment on the well-being of the larger community versus on the firm itself) and Benefaction (e.g., who treat stakeholders with dignity and generosity rather than seeing them as means to instrumental financial ends). This study examines two kinds of family firms that have been identified as exhibiting Universal care and Benefaction, which are two components (...) of the social emotional wealth (SEW) family firms are thought to be more likely to emphasize than business-as-usual firms. In particular, we compare Stewardship family firms and Universal family firms, and find support for the proposition from the literature that Universal firms place greater emphasis on Universal care and Benefaction. Implications are discussed. (shrink)

Management scholars, practitioners, and policy makers alike have sought to develop a deeper understanding of recent business crises—including corporate scandals, the collapse of financial institutions, and deep recession—in order to prevent their recurrence. Among the “culprits” that have been identified is Conventional management theory based upon a moral-point-of-view founded on assumptions of materialism and individualism. There have been calls to move beyond the dominant profit maximization paradigm and think about other, potentially more compelling, corporate objectives (Hamel, 2009 ). In this (...) article, we respond to those calls, and seek to develop what we call Radical resource-based theory (RBT), which draws from and contrasts with the highly-influential Conventional RBT. Radical RBT defines the value of resources more broadly than profit maximization, rarity as an occasion for stewardship, inimitability as an opportunity for teaching, and non-substitutability as an opportunity to meet a panoply of human needs. This augmentation of RBT promises to help managers and scholars address a myriad of problems that are insoluble under Conventional assumptions. More generally, it shows the value of broadening management theory to a radical perspective by relaxing assumptions of self-interest and materialism. (shrink)

Critical management education typically assumes that management courses that emphasize critical reflection—that is, courses that critique problematic systems and structures, and ask students to dialogue about and actively reflect upon these critiques—will foster student transformation. In contrast, critical theory typically suggests that transformation requires praxis, that is, critical reflection plus practical action where students enact their new knowledge in their everyday lives. We empirically test these assumptions by measuring student transformation in management classes that emphasize critical reflection and in other (...) classes that emphasize praxis. We find no significant differences in three measures of student transformation in classes where only critical reflection is emphasized, but significant differences in all three measures when praxis is emphasized. In a content analysis of student praxis assignments, we find further evidence of the link between praxis and student transformation. Specifically, the majority of students value praxis, describe changes in their self-understanding/consciousness thanks to assignments that emphasize praxis, and plan to continue new behaviors that address concerns raised by critiques of problematic systems and structures. Finally, we find that the greater a student’s self-described effect of praxis, the greater that student’s transformation. Taken together, the results suggest that the practical application dimension of praxis is a key “missing ingredient” in the teaching of business ethics as students move from critically reflecting on ethical issues, to actually becoming transformed by their knowledge. (shrink)

In this paper we highlight the racialized effects of agricultural labor laws on Southeast Asian family farmers in California’s Central Valley. We show how agricultural labor laws intended to protect farmworkers on industrial farms discriminate against and challenge small Southeast Asian refugee farmers. Hmong, Iu-Mien and Lao family farmers rely on cultural practices of labor reciprocity and unpaid help from extended family and clan networks to sustain the economic viability of their farms. This kind of labor sharing, a central tenet (...) of their customary farming practices, and a cornerstone of the American family farm ideal, is illegal in California agriculture. We examine the historical context that gave rise to agricultural labor regulations in California and the ways in which these regulations are both under-enforced and unevenly enforced, differentially impacting immigrant family farms, while failing to protect those for whom the laws were originally intended. In highlighting how employment and labor laws and their enforcement or lack thereof discriminate against Southeast Asia farms, this study illustrates how other “small family farms” reliant on volunteerism or labor-sharing arrangements, part of the emergent “sharing economy,” may be confronting similar legal conundrums to those faced by Southeast Asian farms. (shrink)

Nanomedicine is yielding new and improved treatments and diagnostics for a range of diseases and disorders. Nanomedicine applications incorporate materials and components with nanoscale dimensions where novel physiochemical properties emerge as a result of size-dependent phenomena and high surface-to-mass ratio. Nanotherapeutics and in vivo nanodiagnostics are a subset of nanomedicine products that enter the human body. These include drugs, biological products, implantable medical devices, and combination products that are designed to function in the body in ways unachievable at larger scales. (...) Nanotherapeutics andin vivonanodiagnostics incorporate materials that are engineered at the nanoscale to express novel properties that are medicinally useful. These nanomedicine applications can also contain nanomaterials that are biologically active, producing interactions that depend on biological triggers. Examples include nanoscale formulations of insoluble drugs to improve bioavailability and pharmacokinetics, drugs encapsulated in hollow nanoparticles with the ability to target and cross cellular and tissue membranes and to release their payload at a specific time or location, imaging agents that demonstrate novel optical properties to aid in locating micrometastases, and antimicrobial and drug-eluting components or coatings of implantable medical devices such as stents. (shrink)

This book provides practical and research-based chapters that offer greater clarity about the particular kinds of teacher reflection that matter and avoids talking about teacher reflection generically, which implies that all kinds of reflection are of equal value.

Much contemporary feminist theory continues to see itself as freeing women from patriarchal oppression so that they may realize their own inner truth. To be told by postmodern thinkers such as Jacques Derrida that the very possibility of such a truth must be submitted to the process of deconstruction thus seems to present a serious challenge to the feminist project. From a postmodern perspective, on the other hand, most feminist discourse remains deeply rooted, if not in essentialism, at least in (...) the logocentrism of traditional philosophical and political thought. Stepping beyond the usual confines of this debate, the eleven thinkers whose ideas are represented in this volume take a deeper look at Derrida's work to consider its specific strengths and weaknesses as a model for feminist theory and practice. Despite this common focal point, this collection is extremely diverse. The problems addressed include the status of the female subject, civil disobedience, and the AIDS epidemic; the subjects include Husserl's theory of signs, jealousy in Shakespeare's _Othello_, and Irigaray's concept of the divine; disciplines include cultural studies, literature, philosophy, political theory, religion, and the law as represented by major scholars in each field; and the opinions expressed range from strong criticism of Derrida's work to careful explorations of the avenues it creates for rethinking sexual difference. Included are an analytic introduction by Nancy J. Holland; important new essays by Elizabeth Grosz, Peggy Kamuf, Peg Birmingham, Kate Mehuron, Ellen Armour, and Dorothea Olkowski; "Choreographies," Derrida's 1982 interview with Christie V. McDonald; Gayatri Chakravorty Spivak's "Displacement and the Discourse of Women," published in the same year; and recent articles by Drucilla Cornell and Nancy Fraser. (shrink)

Corey W. Dyck presents a new account of Kant's criticism of the rational investigation of the soul in his monumental Critique of Pure Reason, in light of its eighteenth-century German context. When characterizing the rational psychology that is Kant's target in the Paralogisms of Pure Reason chapter of the Critique commentators typically only refer to an approach to, and an account of, the soul found principally in the thought of Descartes and Leibniz. But Dyck argues that to do (...) so is to overlook the distinctive rational psychology developed by Christian Wolff, which emphasized the empirical foundation of any rational cognition of the soul, and which was widely influential among eighteenth-century German philosophers, including Kant. In this book, Dyck reveals how the received conception of the aim and results of Kant's Paralogisms must be revised in light of a proper understanding of the rational psychology that is the most proximate target of Kant's attack. In particular, he contends that Kant's criticism hinges upon exposing the illusory basis of the rational psychologist's claims inasmuch as he falls prey to the appearance of the soul as being given in inner experience. Moreover, Dyck demonstrates that significant light can be shed on Kant's discussion of the soul's substantiality, simplicity, personality, and existence by considering the Paralogisms in this historical context.Readership: Scholars and advanced students in history of philosophy, especially those working on Kant. (shrink)

The films of Bruno Dumont are tied to unwatchability, austerity, and a post-theological seriousness. Recently, however, Dumont has taken a surprising turn towards comedy; and yet these comedies are not without the post-theological despair that characterizes his earlier films. Taking Dumont's comedy seriously, this article frames Dumont's comedic turn not as a deviation but rather as a realignment that requires retroactive reconsideration of his oeuvre's post-theological orientation. We interrogate the philosophical implications of laughter in Dumont's work and argue that (...) it suggests a new trajectory for the post-theological project. The work of Georges Bataille anchors our analysis of violent laughter, while Jean-Luc Nancy's post-theology structures our central argument. We read Nancy's post-theology into the construction of space and subjectivity in Dumont's earlier works, which characterize both human characters and the landscapes they inhabit with a pervasive sense of depthlessness or blankness. These features of absence often lead spectators to project emotions onto Dumont's characters, but we stress this blankness as foregrounding the essential unknowingness of the subject – something which also drives Bataille's notion of laughter. For Bataille, laughter is rooted in nonknowledge, it is a non-productive expenditure that exposes the limits of human existence. It is this horizon of death and nothingness that drives Dumont's comedies. Understood through post-theological laughter, Dumont's comedic films and TV series provide new ways of accounting for the death of God. This laughter in turn operates retroactively to productively reframe post-theological violence in his work. In short, this article contends that none of Dumont's films are meant to be taken seriously. Confronting the ethical and philosophical implications of Dumont's comedic turn, this article investigates the implications of reading his oeuvre through this divinely absurdist, post-theological comedic lens and articulates a theory of post-theology that foregrounds the radicality of laughter. (shrink)

One of the strongest strands in Nancy's philosophy is an attempt to rethink community and the very idea of the social in a way that does not ground these ideas in some individual subject or subjectivity. The fundamental argument of this book is that being is always 'being with', that 'I' is not prior to 'we', that existence is essentially co-existence. He thinks this being together, not as a comfortable enclosure in a pre-existing group, but as a mutual abandonment (...) and exposure to each other, one that would preserve the 'I' and its freedom in a mode of imagining community as neither a 'society of spectacle' nor via some form of 'authenticity'. (shrink)

From the book: What is to be done with political ecology? Nothing. What is to be done? Political ecology!

The last and most poignant of these essays is The Intruder, Nancys philosophical meditation on his heart transplant.

Considered in light of the reader’s expectation of a thoroughgoing criticism of the pretensions of the rational psychologist, and of the wealth of discussions available in the broader 18th century context, which includes a variety of proofs that do not explicitly turn on the identification of the soul as a simple substance, Kant’s discussion of immortality in the Paralogisms falls lamentably short. However, outside of the Paralogisms (and the published works generally), Kant had much more to say about the arguments (...) for the soul’s immortality as he devoted considerable time to the topic throughout his career in his lectures on metaphysics. In fact, as I show in this paper, the student lecture notes prove to be an indispensable supplement to the treatment in the Paralogisms, not only for illuminating Kant’s criticism of the rational psychologist’s views on the immortality of the soul, but also in reconciling this criticism with Kant’s own positive claims regarding certain theoretical proofs of immortality. (shrink)

This book is a comprehensive and unique text and reference in medical ethics. By far the most inclusive set of primary documents and articles in the field ever published, it contains over 100 selections. Virtually all pieces appear in their entirety, and a significant number would be difficult to obtain elsewhere. The volume draws upon the literature of history, medicine, philosophical and religious ethics, economics, and sociology. A wide range of topics and issues are covered, such as law and medicine, (...) truth-telling by the physician, research, population policy, genetics, abortion, dying, and individual rights in medical care. The selections span the centuries, beginning with material from the works of Hippocrates, continuing through Thomas Percival, John Stuart Mill, and Claude Bernard, down to modern commentators like Henry K. Beecher, Walsh McDermott, David L. Bazelon, Paul Freund, H. L. A. Hart, John Rawls, Paul Ramsey, Richard McCormick, Rashi Fein, and Bernard Barber. The text has eight major divisions, beginning with sections on the ethical dimensions of the physician-patient relationship in history; the moral bases of medical ethics; and regulation, compulsion, and protection of the consumer in clinical medicine and public health. Each of these sections includes key essays that appear for the first time. All of the book's major divisions contain primary documents: codes such as the Hippocratic Oath, Medieval Law for the Regulation of Medicine, and the first as well as the most recent code of the American Medical Association; court decisions, including those on Karen Quinlan and on abortion in the United States and West Germany; government documents such as the statement of the National Commission on the Protection of Human Subjects, the Tuskegee Syphilis Report, the British Parliamentary debate on euthanasia, and the Council of Europe on rights of the sick and dying; and various published guidelines such as the Harvard Medical School brain death criteria, the American Hospital Association on patient's rights, and Pope Pius XII on the prolongation of life. Cases that illustrate moral dilemmas are provided for discussion purposes. Each section is preceded by a succinct editor's introduction. The documents and essays are of practical value for practitioners and students in medicine, law, ethics, and counselling, and for individual patients and groups concerned with medical care. Through encompassing divergent viewpoints, the essays and primary documents were selected to encourage humane practices and deepen understanding of the multiple traditions that shaped and do shape the development of medicine. (shrink)

Philosopher Kings? The Adjudication of Conflicting Human Rights and Social Values, by George C. Christie, examines the attempts by courts to sort out conflicts involving freedom of expression, including religious expression, on the one hand, and rights to privacy and other important social values on the other. It approaches the subject from a comparative perspective, using principally cases decided by European and United States courts. A significant part of this book analyzes conflicts between freedom of expression and the right (...) to privacy. In a world in which, freedom of expression and privacy are said to be of equal value, the book explores whether it is possible to develop, through case-by-case adjudication, a legal regime which can give clear direction as to what expression is or is not permitted. Otherwise, if such a regime proves impossible, in the guise of recognizing the equal value of expression and privacy, privacy may become de facto the preferred value. (shrink)

Recent years saw the rise of an interest in the roles and significance of thought experiments in different areas of human thinking. Heisenberg's gamma ray microscope is no doubt one of the most famous examples of a thought experiment in physics. Nevertheless, this particular thought experiment has not received much detailed attention in the philosophical literature on thought experiments up to date, maybe because of its often claimed inadequacies. In this paper, I try to do two things: to provide an (...) interesting interpretation of the roles played by Heisenberg's gamma ray microscope in interpreting quantum mechanics – partly based on Thomas Kuhn’s views on the function of thought experiments – and to contribute to the ongoing discussions on the roles and significance of thought experiments in physics. (shrink)

How the new conspiracists are undermining democracy—and what can be done about it Conspiracy theories are as old as politics. But conspiracists today have introduced something new—conspiracy without theory. And the new conspiracism has moved from the fringes to the heart of government with the election of Donald Trump. In A Lot of People Are Saying, Russell Muirhead and Nancy Rosenblum show how the new conspiracism differs from classic conspiracy theory, how it undermines democracy, and what needs to be (...) done to resist it. (shrink)

From the earliest photographic attempts to represent tropical hybrid races to depictions of disease in new tropical medicines, Picturing Tropical Nature offers ...

During the past four decades, the Netherlands played a leading role in the debate about euthanasia and assisted suicide. Despite the claim that other countries would soon follow the Dutch legalization of euthanasia, only Belgium and the American state of Oregon did. In many countries, intense discussions took place. This article discusses some major contributions to the discussion about euthanasia and assisted suicide as written by Nigel Biggar, Arthur J. Dyck, Neil M. Gorsuch, and John Keown. They share a (...) concern that legalization will undermine a society's respect for the inviolability and sanctity of life. Moreover, the Report of the House of Lords Select Committee on the Assisted Dying for the Terminally Ill Bill is analyzed. All studies use ethical, theological, philosophical, and legal sources. All these documents include references to experiences from the Netherlands. In addition, two recent Dutch documents are analyzed which advocate further liberalization of the Dutch euthanasia practice, so as to include infants and elderly people "suffering from life". (shrink)

The concept of the highest good is an important but hardly uncontroversial piece of Kant’s moral philosophy. In the considerable literature on the topic, challenges are raised concerning its apparently heteronomous role in moral motivation, whether there is a distinct duty to promote it, and more broadly whether it is ultimately to be construed as a theological or merely secular ideal. Yet comparatively little attention has been paid to the context of a doctrine that had enjoyed a place of prominence (...) in the ethical systems of the ancients, where these systems provided a key critical foil for the development of Kant’s own conception of the highest good in terms of “happiness distributed in exact proportion to morality” (cf. 5:110). Indeed, these ethical systems prove important for Kant not only in his initial presentation of his account in the Canon of Pure Reason in the first Critique, where he sought to redress the errors of the Epicurean and Stoic conception in particular, but also and importantly in the course of his development towards the second Critique. As I argue in this paper, Christian Garve’s defense of a revised but recognizably Stoic conception of the highest good in his translation of and commentary on Cicero’s De officiis (On Duties), helps to account for Kant’s renewed attention to that doctrine, and specifically to the errors attending the Stoic version, in the Dialectic of Pure Practical Reason. (shrink)

This paper critically analyses the concept of evidence in evidence-based-policy arguing that there is key problem: that there is no existing practicable theory of evidence, one which is philosophically grounded and yet applicable for evidencebased policy. The paper critically considers both philosophical accounts of evidence and practical treatments of evidence in evidence-based-policy. It argues that both fail in different ways to provide a theory of evidence that is adequate for evidence-basedpolicy. The paper is a valuable contribution to the part of (...) the research project that explores how evidence can and should be used to reduce contingency in science, and policy based on science. (shrink)

Akin to the mathematical recreations, John Wilkins' Mathematicall Magick (1648) elaborates the pleasant, useful and wondrous part of practical mathematics, dealing in particular with its material culture of machines and instruments. We contextualize the Mathematicall Magick by studying its institutional setting and its place within changing conceptions of art, nature, religion and mathematics. We devote special attention to the way Wilkins inscribes mechanical innovations within a discourse of wonder. Instead of treating ‘wonder’ as a monolithic category, we present a typology, (...) showing that wonders were not only recreative, but were meant to inspire Wilkins' readers to new mathematical inventions. (shrink)

Starting with a discussion of what I call Koyré’s paradox of conceptual novelty, I introduce the ideas of Damerow et al. on the establishment of classical mechanics in Galileo’s work. I then argue that although the view of Damerow et al. on the nature of Galileo’s conceptual innovation is convincing, it misses an essential element: Galileo’s use of the experiments described in the first day of the Two New Sciences. I describe these experiments and analyze their function. Central to my (...) analysis is the idea that Galileo’s pendulum experiments serve to secure the reference of his theoretical models in actually occurring cases of free fall. In this way Galileo’s experiments constitute an essential part of the meaning of the new concepts of classical mechanics. (shrink)

Table of Contents: Chapter 1: Wolff and the Refinement of the Mathematical Method / Chapter 2: Wolff’s Emendation of Ontology / Chapter 3: Soul, World, and God: Wolff’s Metaphysics / Chapter 4: Women and the Wolffian Philosophy / Chapter 5: The Abuse of Philosophy: Pietism and the Metaphysics of Freedom / Chapter 6: Reason beyond Proof: Debating the Use and Limits of the PSR / Chapter 7: The Paradoxes of Sensation/ Chapter 8: G. F. Meier on the Fate of the (...) Soul / Chapter 9: Moses Mendelssohn and the Ghost of Spinoza . (shrink)

The debate between realism and antirealism has been central in the general philosophy of science of the last decades. But ever since the heydays of the debate in the 1980s, there have been authors who have tried to argue for the overcoming or dissolution of the debate itself, by proposing a position that is neither realist nor antirealist. Prominent among these is Joseph Rouse (Rouse 1987). Yet, Jeff Kochan has recently argued that Rouse, despite his efforts to transcend the realism/antirealism (...) debate through his universal practical hermeneutics, ends up an implicit realist (Kochan 2011). Kochan furthermore uses this as an occasion to rectify what he sees as Rouse’s influential but misleading interpretation of .. (shrink)