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)
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)
In few cases among modern religious ethicists are the contemporary issues concerning the problem of norms and of criteria more intriguingly brought to the fore than in the ethics of Martin Buber.
White supremacy is the unnamed political system that has made the modern world what it is today. You will not find this term in introductory, or even advanced, texts in political theory. A standard undergraduate philosophy course will start off with plato and Aristotle, perhaps say something about Augustine, Aquinas, and Machiavelli, move on to Hobbes, Locke, Mill, and Marx, and then wind up with Rawls and Nozick. It will introduce you to notions of aristocracy, democracy, absolutism, liberalism, representative government, (...) socialism, welfare capitalism, andlibertarianism. But though it covers more than two thousand years of Western political thought and runs the ostensible gamut of political systems, there will be no mention of the basic political system that has shaped the world for the past several hundred years. And this omission is not accidental. Rather, it reflects the fact that standard textbooks and courses have for the most part been written and designed by whites, who take their racial privilege so much for granted that they do not even see it as political, as a form of domination. Ironically, the most important political system of recent global history-the system of domination by which white people have historically ruled over and, in certain important ways, continue to rule over nonwhite people-is not seen as a political system at all. It is just taken for granted; it is the background against which other systems, which we are to see as political are highlighted. This book is an attempt to redirect your vision, to make you see what, in a sense, has been there all along. (shrink)
Liberalism is the political philosophy of equal persons, yet liberalism has denied equality to those it saw as black sub-persons. In Black Rights/White Wrongs: The Critique of Racial Liberalism, political philosopher Charles Mills challenges mainstream accounts that ignore this history and its current legacy in the United States today.
During the decades following the publication of Darwin's Origin of species in 1859, religious belief in England and in particular the Church of England experienced some of the most intense criticism in its history. The early 1860s saw the appearance of Lyell's Evidence of the antiquity of man , Tylor's research on the early history of mankind , Renan's Vie de Jésus , Pius IX's encyclical, Quanta cura, and the accompanying Syllabus errarum, John Henry Newman's Apologia , and Swinburne's notorious (...) Atalanta in Calydon ; it was in this period also that Arthur Stanley was appointed Dean of Westminster, and that Bills were introduced in Parliament to amend or repeal the ‘Test Acts’ as they affected universities. They were the years that witnessed Lyell present the case for geology at the British Association at Bath , the first meeting of the X-Club , and the award of the Royal Society's Copley Medal to Charles Darwin. These were the years in which, as Owen Chadwick has put it, ‘the controversy between “science” and “religion” took fire’. (shrink)
This paper reports the results of a questionnaire administered to 1178 undergraduate students and discusses how they responded to ten situations which asked them to assess their personal evaluation of the ethical acceptability, how society would similarly assess the situation and how business persons would respond. Multiple versions of the instrument were developed to investigate if the sex of the person involved in the situation would influence the respondents' perception of the ethical action involved. No differences were identified. Further, the (...) image of business persons as less ethical than society in general seems to have evaporated. (shrink)
This essay tries to develop a “black radical Kantianism”—that is, a Kantianism informed by the black experience in modernity. After looking briefly at socialist and feminist appropriations of Kant, I argue that an analogous black radical appropriation should draw on the distinctive social ontology and view of the state associated with the black radical tradition. In ethics, this would mean working with a social ontology of white persons and black sub-persons and then asking what respect for oneself and others would (...) require under those circumstances. In political philosophy, it would mean framing the state as a Rassenstaat and then asking what measures of corrective justice would be necessary to bring about the ideal Rechtsstaat. (shrink)
The Third International Kant Congress met at the University of Rochester from March 30 through April 4, 1970. Over two hundred students of Kant's philosophy from Europe, Africa, and North and South America attended. The Congress was organized by a Committee consisting of Gottfried Martin of the University of Bonn and myself as co-chairmen, and the following members: Professors Ingeborg Heidemann, Gerhard Funke, Edmond Ortigues, Stephan Korner, W. H. Walsh, George A. Schrader, Jr., and John R. Silber. Generous financial support (...) for the Congress was provided by Mr. Kilian J. Schmitt of Rochester. One hundred and eight papers were presented in six plenary and twenty two concurrent sessions. Chairmen of programs, in addition to members of the Committee, were: Professors John E. Atwell, Douglas P. Dryer, A. R. C. Duncan, Stanley G. French, Klaus Hartmann, Robert L. Hol mes, Peter Jones, George L. Kline, Peter Krausser, Robert G. Miller, John D. McFarland, Fritz-Joachim von Rintelen, Charles M. Sherover, Ernst Konrad Specht, Dietrich Schulz, Giorgio Tonelli, Robert Tredwell, Kurt Weinberg, James B. Wilbur, and Arnulf Zweig. (shrink)
‘Racial justice’ is a term widely used in everyday discourse, but little explored in philosophy. In this essay, I look at racial justice as a concept, trying to bring out its complexities, and urging a greater engagement by mainstream political philosophers with the issues that it raises. After comparing it to other varieties of group justice and injustice, I periodize racial injustice, relate it to European expansionism and argue that a modified Rawlsianism relying on a different version of the thought (...) experiment could come up with suitable principles of corrective racial justice. (shrink)
Since its original 1996 publication,Jorge Garcia''s ``The Heart of Racism'''' has beenwidely reprinted, a testimony to its importanceas a distinctive and original analysis ofracism. Garcia shifts the standard framework ofdiscussion from the socio-political to theethical, and analyzes racism as essentially avice. He represents his account asnon-revisionist (capturing everyday usage),non-doxastic (not relying on belief),volitional (requiring ill-will), and moralized(racism is always wrong). In this paper, Icritique Garcia''s analysis, arguing that hedoes in fact revise everyday usage, that hisaccount does tacitly rely on belief, (...) thatill-will is not necessary for racism, and thata moralized account gets both the scope and thedynamic of racism wrong. While I do not offeran alternative positive account myself, Isuggest that traditional left-wing structuralanalyses are indeed superior. (shrink)
After a brief summary of the 17 essays in Sally Haslanger ’s collection, Resisting Reality: Social Construction and Social Critique, I raise questions in two areas, the defense of constructionism and the definition of gender and race in terms of social oppression. I cite Robin Andreasen’s and Philip Kitcher’s essays arguing that races are both biologically real and socially constructed, and also Joshua Glasgow’s claim that constructionist arguments ultimately fail. I then cite Jennifer Saul’s critique that “ oppression ” definitions (...) of gender and race run into problematic counterexamples, and add some other points arising from the different histories of gender and racial categories and realities. As someone sympathetic to constructionism myself, my aim is not a critique of Haslanger but rather an inquiry as to how she thinks constructionists should answer such challenges. (shrink)
Drawing on the legacy of prominent pragmatic philosophers and political economists—C. S. Peirce, William James, John Dewey, Thorstein Veblen, and John R. Commons—Charles W. Anderson creatively brings pragmatism and liberalism together, striving to temper the excesses of both and to fashion a broader vision of the proper domain of political reason.
The Enlightenment was the age in which the world became modern, challenging tradition in favor of reason, freedom, and critical inquiry. While many aspects of the Enlightenment have been rigorously scrutinized—its origins and motivations, its principal characters and defining features, its legacy and modern relevance—the geographical dimensions of the era have until now largely been ignored. Placing the Enlightenment contends that the Age of Reason was not only a period of pioneering geographical investigation but also an age with spatial dimensions (...) to its content and concerns. Investigating the role space and location played in the creation and reception of Enlightenment ideas, Charles W. J. Withers draws from the fields of art, science, history, geography, politics, and religion to explore the legacies of Enlightenment national identity, navigation, discovery, and knowledge. Ultimately, geography is revealed to be the source of much of the raw material from which philosophers fashioned theories of the human condition. Lavishly illustrated and engagingly written, Placing the Enlightenment will interest Enlightenment specialists from across the disciplines as well as any scholar curious about the role geography has played in the making of the modern world. (shrink)
