Recent highly publicized ethical breaches including those at Enron and WorldCom have focused attention on ethical behavior within the accounting profession. At the heart of the debate is whether ethical attitudes of accountants are to blame. Using a nationally representative sample of accounting practitioners and a multidisciplinary student sample at two Southern United States universities, we compare sample responses to 25 ethically charged vignettes to test whether they differ. Overall, we find no significant difference - even for a specific "accounting (...) tricks" vignette, which resembles the Enron and WorldCom situations. We do find, however, that the practitioners were more accepting of vignettes that involved physical harm to individuals and those that were legal. We postulate that accounting practitioners may apply a legalistic framework to their assessment of the acceptability of each vignette. Focusing on an "accounting tricks" vignette, we also find no significant difference between auditors and institutional practitioners compared to all other types of accountants in the sample. We conclude that ethical attitudes of accounting practitioners do not differ significantly by specialty area. (shrink)

Recent highly publicized ethical breaches including those at Enron and WorldCom have focused attention on ethical behavior within the accounting profession. At the heart of the debate is whether ethical attitudes of accountants are to blame. Using a nationally representative sample of accounting practitioners and a multidisciplinary student sample at two Southern United States universities, we compare sample responses to 25 ethically charged vignettes to test whether they differ. Overall, we find no significant difference – even for a specific “accounting (...) tricks” vignette, which resembles the Enron and WorldCom situations. We do find, however, that the practitioners were more accepting of vignettes that involved physical harm (PH) to individuals and those that were legal (but ethically questionable). We postulate that accounting practitioners may apply a legalistic framework to their assessment of the acceptability of each vignette. Focusing on an “accounting tricks” vignette, we also find no significant difference between auditors and institutional practitioners compared to all other types of accountants in the sample. We conclude that ethical attitudes of accounting practitioners do not differ significantly by specialty area. (shrink)

The phrase ‘person‐centred care’ (PCC) reminds us that the fundamental philosophical goal of caring for people is to uphold or promote their personhood. However, such an idea has translated into promoting individualist notions of autonomy, empowerment and personal responsibility in the context of consumerism and neoliberalism, which is problematic both conceptually and practically. From a conceptual standpoint, it ignores the fact that humans are social, historical and biographical beings, and instead assumes an essentialist or idealized concept of personhood in which (...) a person is viewed as an individual static object. From a practical standpoint, the application of such a concept of personhood can lead to neglect of a person's fundamental care needs and exacerbate the problems of social inequity, in particular for older people and people with dementia. Therefore, we argue that our understanding of PCC must instead be based on a dynamic concept of personhood that integrates the relevant social, relational, temporal and biographical dimensions. We propose that the correct concept of personhood in PCC is one in which persons are understood as socially embedded, relational and temporally extended subjects rather than merely individual, autonomous, asocial and atemporal objects. We then present a reconceptualization of the fundamental philosophical goal of PCC as promoting selfhood rather than personhood. Such a reconceptualization avoids the problems that beset the concept of personhood and its application in PCC, while also providing a philosophical foundation for the growing body of empirical literature that emphasizes the psychosocial, relational, subjective and biographical dimensions of PCC. (shrink)

In The Origin of Species (1859) Darwin challenged many of the most deeply-held beliefs of the Western world. Arguing for a material, not divine, origin of species, he showed that new species are achieved by "natural selection." The Origin communicates the enthusiasm of original thinking in an open, descriptive style, and Darwin's emphasis on the value of diversity speaks more strongly now than ever. As well as a stimulating introduction and detailed notes, this edition offers a register of the many (...) writers referred to by Darwin in the text. (shrink)

Food security scholarship and policy tends to embrace the nutrition status of individual men, women and children as the end-goal of food security efforts. While there has been much value in investigating and trying to ensure sufficient nutrition for struggling households around the world, this overriding emphasis on nutrition status has reduced our understandings of what constitutes food adequacy. While token attention has been paid to more qualitative ideas like “cultural appropriateness,” food security scholars and policy makers have been unable (...) to understand the broader value of food, which exceeds its caloric and nutrient counts. Drawing on empirical work from Medellín, Colombia, the paper argues that having adequate food means much more than simply sufficient nutrient intake, perhaps especially among marginalized groups. Exploring the case of food insecure women from Colombia who were forcibly displaced from rural to urban, we demonstrate how understandings of food adequacy must consider the social and environmental imaginaries of marginalized groups. (shrink)

This paper develops and extends the concept of ecological identity work through an investigation of issues of identity among students studying the environment at one US university. We conceptualize identity work as both an individual and group process through which students locate themselves in relation to particular, relatively preformed ecological identities, while also attempting to redefine the boundaries of ecological identity itself. Using interview and participant observation data we ask what kinds of ecological identity work takes place among students and (...) who is involved in defining and policing ecological identities. We argue that this approach can contribute to our understanding of the relationship between environmental education, philosophy and action. (shrink)

In medical ethics, a large body of work exists on the virtues that enable good medical practice. Medical virtue ethics singles out a number of virtues of the good doctor for attention; among others, these include empathy, care, truthfulness, and justice. According to medical ethicists like Pellegrino and Thomasma, however, phronesis, or “practical wisdom,” occupies a special place among these virtues. For Pellegrino and Thomasma, phronesis is “indispensable” to good medical practice, because it coordinates all the different moral virtues that (...) the doctor must bring to ethical decisions as part of wise moral action.... (shrink)

The present edition provides a detailed and accessible discussion ofhis theories and adds an account of the immediate responses to the book on publication.

The Bishop of Cloyne, George Berkeley, was the sort of philosopher who, although most genial himself, was quite apt to embroil opponents and critics of his time and of our own in long-lasting and sometimes unresolved controversies. In attacking the “infidel mathematicians”, the “minute philosophers” among the scientists, Berkeley initiated a controversy on behalf of religion by taking to task the theory of fluxions held by Sir Isaac Newton, his friends, and followers which, beginning with Berkeley's Analyst and replies to (...) it by Jurin and Walton, was continued on over one hundred years by subsequent writers. Florian Cajori in his History of Mathematics , commenting on the affair has written: ‘We must not neglect to express our appreciation of the fact that Berkeley withdrew from the controversy after he had said all that he had to say on his subject. Some of the debates that came later were almost interminable, because the participants continued writing even after they had nothing more to say.’. (shrink)

Evolutionary approaches to the emotions have traditionally focused on a subset of emotions that are shared with other species, characterized by distinct signals, and designed to solve a few key adaptive problems. By contrast, an evolutionary psychological approach broadens the range of adaptive problems emotions have evolved to solve, includes emotions that lack distinctive signals and are unique to humans, and synthesizes an evolutionary approach with an information-processing perspective. On this view, emotions are superordinate mechanisms that evolved to coordinate the (...) activity of other programs in the solution of adaptive problems. We illustrate the heuristic value of this approach by furnishing novel hypotheses for disgust and sexual arousal and highlighting unexplored areas of research. (shrink)

Should engineering ethics be taught? Despite the obvious truism that we all want our students to be moral engineers who practice virtuous professional behavior, I argue, in this article that the question itself obscures several ambiguities that prompt preliminary resolution. Upon clarification of these ambiguities, and an attempt to delineate key issues that make the question a philosophically interesting one, I conclude that engineering ethics not only should not, but cannot, be taught if we understand “teaching engineering ethics” to mean (...) training engineers to be moral individuals (as some advocates seem to have proposed). However, I also conclude that there is a justification to teaching engineering ethics, insofar as we are able to clearly identify the most desirable and efficacious pedagogical approach to the subject area, which I propose to be a case study-based format that utilizes the principle of human cognitive pattern recognition. (shrink)

Building on evidence for embodied representations, we investigated whether Spanish spatial terms map onto the NEAR/FAR perceptual division of space. Using a long horizontal display, we measured congruency effects during the processing of spatial terms presented in NEAR or FAR space. Across three experiments, we manipulated the task demands in order to investigate the role of endogenous attention in linguistic and perceptual space mapping. We predicted congruency effects only when spatial properties were relevant for the task but not when attention (...) was allocated to other features. Results showed faster responses for words presented in Near-space in all experiments. Consistent with our hypothesis, congruency effects were observed only when a reaching estimate was requested. Our results add important evidence for the role of top-down processing in congruency effects from embodied representations of spatial terms. (shrink)

Building on evidence for embodied representations, we investigated whether Spanish spatial terms map onto the NEAR/FAR perceptual division of space. Using a long horizontal display, we measured congruency effects during the processing of spatial terms presented in NEAR or FAR space. Across three experiments, we manipulated the task demands in order to investigate the role of endogenous attention in linguistic and perceptual space mapping. We predicted congruency effects only when spatial properties were relevant for the task but not when attention (...) was allocated to other features. Results showed faster responses for words presented in Near-space in all experiments. Consistent with our hypothesis, congruency effects were observed only when a reaching estimate was requested. Our results add important evidence for the role of top-down processing in congruency effects from embodied representations of spatial terms. (shrink)

Journal of Philosophy of Education, EarlyView.

Interest in the relationship between race and the expanded reproduction of capitalism has exploded across the social sciences and humanities over the past several years. Despite this widespread appreciation and interest, profound disagreement, debate, and analytical impression persists, not least regarding the relationship between race and the necessary ‘laws of motion’ of capitalist society. This article begins by tracing the core approaches to the race and capitalism conversation, paying particular attention to their understanding of the necessity/contingency distinction. It then proceeds (...) to make the case for race as a contingent – which, emphatically, does not mean local or insignificant – relatively autonomous, and historically path-dependent terrain of struggle in capitalist society, which has largely functioned to maintain capital’s necessary disequilibrium between the value form and its value relations, but need not do so. It closes by exploring the implications of this claim in relation to recent historical-geographical research on post-1898 US imperialism. (shrink)

The essays collected in this volume all explore the problem of the relation between moral philosophy and modernity. Charles Larmore addresses this problem by attempting to define the way distinctive forms of modern experience should orientate our moral thinking. Charles Larmore wonders whether the dominant forms of modern philosophy have not become blind to important dimensions of the moral life. The book argues against recent attempts to return to the virtue-centered perspective of ancient Greek ethics. As well as (...) exploring the differences between ancient and modern ethics, the author examines such topics as the roles of reason and history in our moral understanding, the inadequacy of philsophical naturalism, and the foundations of modern liberalism. There are also extended discussions of a number of leading contemporary philosophers: Rawls, Habermas, Williams and Rorty. (shrink)

This book proposes a new paradigm for the interpretation of Plato's early and middle dialogues. Rejecting the usual assumption of a distinct 'Socratic' period in the development of Plato's thought, this view regards the earlier works as deliberate preparation for the exposition of Plato's mature philosophy. Differences between the dialogues do not represent different stages in Plato's own thinking but rather different aspects and moments in the presentation of a new and unfamiliar view of reality. Once the fictional character of (...) the Socratic genre is recognised, there is no reason to regard Plato's early dialogues as representing the philosophy of the historical Socrates. The result is a unified interpretation of all of the dialogues down to the Republic and the Phaedrus. (shrink)

Is Aquinas's Sententia libri Ethicorum an interpretation of Aristotle based on `principles of Christian ethics'? Or do we have in that work a presentation of the foundation of Aquinas's moral philosophy? Professor Doig answers these questions through an examination of the historical context within which the Sententia was composed. In Chapters 1-2, the work's role as a corrective of earlier commentaries is established. Chapter 3, by examining philosophy at Paris between 1215 and 1283, reveals that the proposal by Aquinas of (...) a moral philosophy would have been unexceptional. Chapter 4's investigation of the principles underlying the moral theory of the Sententia makes apparent that they were regarded by Aquinas as both philosophical and Aristotelian. The date to be assigned the composition of the Sententia is studied in Chapter 5, and the conclusion is drawn, that with some probability, the Sententia is its author's final proposal of moral doctrines. The closing Chapter offers a summary of that moral philosophy against the historical background brought out earlier. (shrink)

The propensity interpretation of fitness (PIF) is commonly taken to be subject to a set of simple counterexamples. We argue that three of the most important of these are not counterexamples to the PIF itself, but only to the traditional mathematical model of this propensity: fitness as expected number of offspring. They fail to demonstrate that a new mathematical model of the PIF could not succeed where this older model fails. We then propose a new formalization of the PIF that (...) avoids these (and other) counterexamples. By producing a counterexample-free model of the PIF, we call into question one of the primary motivations for adopting the statisticalist interpretation of fitness. In addition, this new model has the benefit of being more closely allied with contemporary mathematical biology than the traditional model of the PIF. (shrink)

In this essay James Conroy raises the question of how far the state should engage in the rearing of children, looking in particular at homeschooling as a site for contestation. He considers this question by looking specifically at recent developments in the United Kingdom around the elision of child safeguarding issues with concern about the control of home education. In the first part of the essay, Conroy explores some general questions about the relation between politics and populism, and (...) the consequences for the prerogatives of parents. In the second part of the essay, he interrogates constructivist accounts of the family and offers something of a historical corrective to the widely held view that the very conceit of the family is a “modern” invention. This analysis leads Conroy to conclude that, while states do have a proper locus in the upbringing of children, they must make certain presumptions in favor of the parent if governmental responses to home education are to be considered political rather than populist and “controlling.”. (shrink)

This article explores how anticipations of parenthood differentially affect the career aspirations and choices of women and men who have not had children. Drawing from in-depth interviews conducted separately with 60 coupled young adults, I find that women in my sample were disproportionately likely to think and worry about future parenthood in their imagined work paths. Moreover, women were more likely than men to alter or downshift their present-day career goals in anticipation of the changes in preferences and responsibilities that (...) accompany new parenthood. Because men were unlikely to engage in the mental work of anticipating parenthood, they were also free from its emotional and behavioral consequences. In this way, gendered anticipations of parenthood, which begin relatively early in an individual’s career path, are likely to play a key role in reproducing patterns of labor market inequality even before the real constraints of parenthood have set in. (shrink)

Recent ethical breeches by corporate governorsat the highest levels have called into questionwhether ethical attitudes have changed sincethe Corporate Raider scandals of the mid-1980s. We exploit a unique opportunity to follow-up ona previous investigation of college students inthe mid-1980s to analyze this question. Usinga similar survey instrument, we find thatstudents surveyed in 2001 are significantlyless accepting of the ethically questionablesituations in seven of 15 scenarios and moreaccepting in only one. Seven scenarios showedno significant change. We conclude that,overall, ethical attitudes of (...) students in 2001appear to have become higher over time. To theextent that current students are futurebusiness leaders, we find these results to beencouraging for the long term. (shrink)

Nearly everyone has wronged another. Who among us has not longed to be forgiven? Who has not struggled to forgive? Charles Griswold has written the first comprehensive philosophical book on forgiveness in both its interpersonal and political contexts, as well as its relation to reconciliation. Having examined the place of forgiveness in ancient philosophy and in modern thought, he discusses what forgiveness is, what conditions the parties to it must meet, its relation to revenge and hatred, when it is (...) permissible and whether it is obligatory, and why it is a virtue. Griswold argues that forgiveness is inappropriate in politics, and analyzes the nature and limits of political apology with reference to historical examples. The book concludes with an examination of the relation between memory, narrative, and truth. (shrink)

In Part 1, I contend (using Coriolanus as my mouthpiece) that Keeley and Clarke have failed to show that there is anything intellectually suspect about conspiracy theories per se. Conspiracy theorists need not commit the ‘fundamental attribution error’ there is no reason to suppose that all or most conspiracy theories constitute the cores of degenerating research programs, nor does situationism - a dubious doctrine in itself - lend any support to a systematic skepticism about conspiracy theories. In Part 2. I (...) argue (in propria persona) that the idea that there is something suspect about conspiracy theories is one of the most dangerous and idiotic superstitions to disgrace our political culture. (shrink)

Ethical decision making in medicine has recently seen calls to move towards less prescriptive- based approaches that consider the particularities of each case. The main alternative call from the literature is for better understanding of phronesis concepts applied to decision making. A well-cited phronesis-based approach is Kaldjian’s five-stage theoretical framework: goals, concrete circumstances, virtues, deliberation and motivation to act. We build on Kaldjian’s theory after using his framework to analyse data collected from a three-year empirical study of phronesis and the (...) medical community. The data are a set of narratives collected in response to asking a medical community what making ethically wise decisions means to them. We found that Kaldjian’s five concepts are present in the accounts to some extent but that one of the elements, motivation, is constructed as playing a different, though still crucial role. Rather than being an end-stage of the process as Kaldjian’s framework suggests, motivation was constructed as initiating the process and maintaining the momentum of taking a phronesis-based approach. The implications for medical ethics decision-making education are significant as motivation itself is a highly complex concept. We therefore theorise that motivation is required for leading in, continuing and completing the actions of the ethical decision taken. Appreciating the central importance of motivation through the whole of Kaldjian’s framework has implications for cultivating the virtues of phronesis and courage to take the right course of action. (shrink)

We address a previous finding in the business ethics literature in which accounting professionals in higher rank levels, i.e., “manager” or “partner” of auditing firms, appear to have lower moral reasoning ability than their junior counterparts. Prior investigations have relied upon a similar methodology for estimating ethical beliefs, namely testing “moral reasoning ability” using either the Moral Judgment Interview or Defining Issues Test. In the present study, we use a multiple vignettes approach to test for the existence of the inverse (...) rank-ethical beliefs effect. With only 2 of the 30 vignettes resulting in both managers and partners being more accepting of the ethically charged behaviors, the results presented here using this alternative methodology are generally not supportive of the inverse rank-ethical beliefs phenomenon. We also use a multivariate analysis in order to control for demographic characteristics. Our results suggest that the most robust predictor of ethical attitudes among accounting practitioners is age, not rank within a firm. (shrink)

We here analyse the ethical dimensions of the UK's ‘Research Excellence Framework’, the latest version of an exercise which assesses the quality of university research in the UK every seven or so years. We find many of the common objections to this exercise unfounded, such as that it is excessively expensive by comparison with alternatives such as various metrics, or that it turns on the subjective judgement of the assessors. However there are grounds for concern about the crude language in (...) which for example all relevant scholarship becomes called ‘research’ and publications become ‘outputs’. The focus on the impact of research, which was a new feature of the most recent exercise, is particularly problematic, creating as it does a tendency to what Aristotle called alazony, self-aggrandisement, on the part of academics. We conclude that the REF is a mixed good from an ethical point of view, and that more could be done to mitigate its more unfortunate features. (shrink)

The publication of Darwin's On the Origin of Species in 1859 ignited a public storm he neither wanted nor enjoyed. Having offered his book as a contribution to science, Darwin discovered to his dismay that it was received as an affront by many scientists and as a sacrilege by clergy and Christian citizens. To answer the criticism that his theory was a theory only, and a wild one at that, he published two volumes in 1868 to demonstrate that evolution was (...) obvious to anyone who cared to look at a bull in a pasture or a dog on a hearth. In response to those who insisted that species were distinct since creation, Darwin pointed to breeders of pigs and pigeons. In reply to those who protested that human intervention is one thing and natural selection another, he argued, "If organic beings had not possessed an inherent tendency to vary, man could have done nothing." To counter those who scorned his descriptions of species in exotic places, he submitted local evidence of cabbages and cauliflower. Based on a wide array of sources, from ancient pictographs to Polish roosters, from skins and from skeletons, from scientific journals and breeding manuals, Darwin assembled a mass of proof--and a hypothesis about species reversion that risked his reputation anew. The Variation of Animals and Plants under Domestication is a two-volume compilation of his thorough and intensive research and the revolutionary conclusions that resulted. The first portion of his work is dedicated to a meticulous analysis of various aspects of plant and animal life, including an inventory of varieties and their physical and behavioral characteristics, investigation of the impact of a species' surrounding environment and the role that both natural and forced changes in this environment have had. Darwin then turns to a richly detailed discussion of the roles of inheritance and crossing in the development of species. A wealth of illustrations further support and enhance his findings. This fascinating, invaluable, and courageous undertaking eventually formed the foundation for our current understanding of evolution. "In science as in politics the victors tend to write the history books. As a result, the record of the past is edited, intentionally or unintentionally, so that it focuses mainly on the precursors of contemporary orthodoxy. Such a focus may accurately represent the genealogy of modern ideas, but it almost inevitably misrepresents the historical experience of their progenitors... Even the powerful, persuasive, and ultimately triumphant theory of evolution by natural selection required not only defense, but repeated buttressing and revision. Variation showed Darwin hard at work on this rearguard action, using the materials he had at hand... His information was gleaned from the observations of fanciers, breeders, and amateur naturalists, as well as from the treatises of those on the cutting edge of zoology and botany. As hindsight narrows the historical spotlight, it imposes its own sense of hierarchy on the preoccupations of the past. But Darwin was interested in all of these topics, valued all of these sources, and belonged, to a greater or lesser extent, to all of these communities."--from the Introduction. (shrink)

According to the conceptualist view in the philosophy of perception, we must possess concepts for all the objects, properties and relations which feature in our perceptual experiences. In this paper, I investigate the possibility of developing an argument against the conceptualist view by appealing to the notion of attention. In Part One, I begin by setting out an apparently promising version of such an argument, a version which appeals to a link between attention and perceptual demonstrative concept possession. In Part (...) Two, however, I show how the conceptualist can challenge what appears to be the key premise of the argument, and I go on to describe, in Part Three, an important further difficulty which we face if we attempt to overcome this challenge in a particular way. My conclusion will be that the conceptualist's challenge to the argument is convincing and hence that the argument remains inconclusive. (shrink)

In this book Taylor brings together some of his best essays, including "Overcoming Epistemology," "The Validity of Transcendental Argument," "Irreducibly Social ...

Volume 20, Issue 3, March 2020, Page 73-74.

The purpose of this article is to suggest how philosophy might play a key, if precisely delineated, role in the shaping of policy that leads educational development. The argument begins with a reflection on the nature of confidence in the relationship between philosophy and policy. We note the widespread resistance to abstract theorising in the policy community, disguising the enormous potential of a philosophical approach. Defending a philosophically equipped approach to policy, which is inevitably theoretically laden, we argue that philosophical (...) investigation should be construed not as an initial step anterior to the task of research, but as a way of standing in relation to evidence and policy making throughout the process of investigation and adjudication. To illustrate the distinctive contribution philosophy can make, we propose five interrelated stages where philosophical thinking plays a constitutive role in the full process of policy development, critique and instantiation. (shrink)

We survey students at two Southern United States universities (one public and one private, religiously affiliated). Using a survey instrument that includes 25 vignettes, we test two important hypotheses: whether ethical attitudes are affected by religiosity (H1) and whether ethical attitudes are affected by courses in ethics, religion or theology (H2). Using a definition of religiosity based on behavior (church attendance), our results indicate that religiosity is a statistically significant predictor of responses in a number of ethical scenarios. In seven (...) of the eight vignettes for which religiosity is significant, the effect is negative, implying that it reduces the acceptability of ethically-charged scenarios. Completion of ethics or religion classes, however, was a significant predictor of ethical attitudes in only two of the 25 vignettes (and in the expected direction). We also find that males and younger respondents appear to be more accepting of the ethically-questionable vignettes. We conclude that factors outside of the educational system may be more influential in shaping responses to ethical vignettes than are ethics and religion courses. (shrink)