In recent years, and in close connection with a number of well-known financial malpractice cases, public debate on business ethics has intensified worldwide, and particularly in ethics-unfriendly environments, such as Spain, with many recent fraud and corruption scandals. In the context of growing consensus on the need of balancing social prosperity and business profits, concern is increasing for introducing business ethics in higher education curricula. The purpose is to improve ethical behaviour of future business people, and of accounting professionals in (...) particular. In this study, from a sample of 551 business students at a Spanish university, the importance of accounting ethics is investigated. The aim of this paper is twofold. First, we attempt to examine students’ overall perceptions of business ethics in unfriendly environments and, specifically, their views on the importance and goals of accounting ethics education. Second, we intend to investigate whether potential differences in such perceptions depend on previous business ethics courses taken, gender, and age of students. Our results show that those students who have previously taken an ethics course are especially prone to considering that accounting education should include ethical considerations, and show greater interest in further introducing this subject in their curricula. These facts should encourage universities offering business degrees in ethics-unfriendly environments to extend the implementation of ethics courses in their curricula. Besides, significant differences in students’ perceptions on the importance of accounting ethics are found depending on their gender and age. In line with previous research findings, female and older students show more ethical inclinations than, respectively, male and younger students. Thus, ethics-unfriendly environments can be treated as contexts where general trends on students’ ethical attitudes are also clearly visible. This fact, together with the evidenced impact of ethics courses on students’ ethical inclinations, places ethics-unfriendly environments as crucial research settings for further inquiring into the nuances that help explain students’ attitudes towards accounting ethics and the role of ethics courses in business degree curricula. (shrink)

Business Ethics, the Environment &Responsibility, Volume 31, Issue 3, Page 718-740, July 2022.

Business Ethics, the Environment &Responsibility, Volume 31, Issue 3, Page 718-740, July 2022.

Business Ethics: A European Review, EarlyView.

Ethical conflicts (ECs), dilemmas auditors face when personal values or professional obligations clash with their actions, pose significant challenges to the auditing profession, potentially influencing turnover intention (TI). This study addresses a knowledge gap in the related research by focusing on two critical EC triggers: workload (WL) and perceived auditor ethical failure (PAEF: ethical sensitivity), which refers to auditors’ perceptions of ethical violations within their profession. Grounded in role theory and ethical climate theory, our study investigates the impact of WL (...) and PAEF on ECs and explores how these conflicts mediate the relationship between PAEF/WL and TI. Additionally, we examine the moderating role of organisational ethical climate (EtC) in these relationships. Using a survey of auditors and employing partial least squares structural equation modelling (PLS-SEM), our results reveal that both WL and PAEF increase ECs, thus escalating TI. The findings suggest that a firm’s perceived EtC can negatively moderate the relationship between PAEF and ECs. The study underlines the importance of fostering a strong EtC to manage ECs effectively and provides valuable implications for professionals, regulators, and academics seeking to improve ethical practices within auditing firms and to reduce auditor turnover. (shrink)

Dix thèses de débat sur un sujet éternel. Le regard d'un historien doublé de celui d'un citoyen-soldat : "La guerre a accompagné toute ma vie, elle a pénétré ma façon de m'exprimer et de penser.".

Dieser Titel aus dem De Gruyter-Verlagsarchiv ist digitalisiert worden, um ihn der wissenschaftlichen Forschung zugänglich zu machen. Da der Titel erstmals im Nationalsozialismus publiziert wurde, ist er in besonderem Maße in seinem historischen Kontext zu betrachten. Mehr erfahren Sie hier.

Este manifesto, escrito a quatro mãos no contexto de um colóquio sobre Bergson organizado no Japão, visa inicialmente responder a uma simples questão: que significa, hoje, trabalhar à maneira de Bergson? Não se trata de uma pergunta sobre a dedicação para com o corpus bergsoniano ou quanto a certos temas que o seu pensamento permite renovar a compreensão, mas sim sobre o método que ele próprio recomenda. Este método foi aplicado diligentemente por Bergson no curso de suas investigações, particularmente quanto (...) ao seu trato com as ciências positivas, tanto as da vida quanto às do universo material em sentido amplo. No que diz respeito à função da imaginação metafísica, este manifesto refaz os passos de Bergson quanto a um empirismo não especulativo e verdadeiramente contemporâneo à inteligência científica. (shrink)

Los Comités Hospitalarios de Bioética (CHB) tienen la atribución de emitir sugerencias al personal de salud, ante casos clínicos difíciles que involucran problemas y/o dilemas bioéticos. A nivel mundial, y también en México, se encontró poca literatura relacionada, generando en ocasiones cierto grado de incertidumbre en los profesionales de la salud para su resolución. Objetivo: describir los motivos de presentación de casos clínicos de pacientes ante el CHB en un hospital de segundo nivel, desde junio de 2007 a junio de (...) 2018. Método: estudio observacional, descriptivo, retrospectivo y transversal; la muestra fue por conveniencia y se obtuvieron 48 registros de minutas. Resultados: el motivo de consulta más frecuente ante los CHB fue el apoyo en la decisión para la limitación del esfuerzo terapéutico, con 24 casos (50%). Se identificaron 34 dilemas bioéticos (71%) y 14 problemas bioéticos (29%). Conclusiones: ayudará a los servicios médicos tratantes a identificar e intervenir oportunamente, al basarse en situaciones previas sobre dilemas y/o problemas bioéticos. (shrink)

Weapons of Words: Intertextual Competition in Babylonian Poetry. A Study of Anzû, Enūma Eliš, and Erra and Išum. By Selena Wisnom. Leiden: Brill, 2020. Pp. viii + 280. $185.

The text commonly known as the Babylonian Poem of Creation has attracted scholarly attention since it was first translated in the late nineteenth century, although critical editions have appeared only recently. In 2014 there was published a lengthy study on enūma eliš that presents a number of original approaches to the ancient composition. This new book is the subject of the following notes.

Enūma eliš and Erra and Išum are richly intertextual poems that both make sophisticated allusions to Anzû. Both do so in competitive ways: Enūma eliš reshapes earlier motifs towards its goal of elevating Marduk and Babylon over the gods and cities that came before them, while Erra and Išum uses allusions to undermine the image of Marduk that Enūma eliš creates. Tiʼāmtu’s blood carried on the wind to announce Marduk’s victory and the tablet of destinies which Tiʼāmtu fastens to Qingu’s (...) chest are two well-known examples of borrowings from Anzû in Enūma eliš. This article traces them through all three poems and shows how they are transformed in each. In the case of Enūma eliš the way that the poem deploys these allusions has previously been called clumsy because they stand out and do not appear to fit seamlessly into the narrative. Yet a closer analysis reveals that they have been much better integrated than is usually recognized, and that their subtleties make important contributions to the program of Marduk supplanting Ninurta. In Erra and Išum the chain becomes ever more complex: the motifs refer back both to their original contexts in Anzû and to their occurrences in Enūma eliš, implying a self-conscious awareness and exploitation of techniques used by earlier poets. (shrink)

El artista menorquín Pascual Calbó Caldés, autor de una enciclopedia científica que ha llegado hasta nosotros con el nombre de Obras didácticas, pintó en el salón de la Casa Vidal una cenefa en la que aparecen representaciones alegóricas de la escultura, pintura, arquitectura, astronomía, música, literatura, matemáticas y agricultura. En este artículo mostramos algunos detalles relativos a las alegorías de las matemáticas y la astronomía que pueden escapar al ojo del observador común. Palabras clave: Pascual Calbó, Matemáticas, Pintura, Menorca, Siglo (...) XVIII. ABSTRACT The artist from Menorca Pascual Calbó Caldés, author of a scientific encyclopedia which has been preserved under the title of Obras didácticas, painted in the living room of the Casa Vidal a frieze in which we can find allegorical representations of sculpture, painting, architecture, music, literature, mathematics and agriculture. In this paper, we present some details regarding the allegories of mathematics and astronomy that may scape the eye of the common observer. Keywords: Pascual Calbó, Mathematics, Painting, Minorca, 18th century. (shrink)

Scientists often diverge widely when choosing between research programs. This can seem to be rooted in disagreements about which of several theories, competing to address shared questions or phenomena, is currently the most epistemically or explanatorily valuable—i.e. most successful. But many such cases are actually more directly rooted in differing judgments of pursuit-worthiness, concerning which theory will be best down the line, or which addresses the most significant data or questions. Using case studies from 16th-century astronomy and 20th-century geology and (...) biology, I argue that divergent theory choice is thus often driven by considerations of scientific process, even where direct epistemic or explanatory evaluation of its final products appears more relevant. Broadly following Kuhn’s analysis of theoretical virtues, I suggest that widely shared criteria for pursuit-worthiness function as imprecise, mutually-conflicting values. However, even Kuhn and others sensitive to pragmatic dimensions of theory ‘acceptance’, including the virtue of fruitfulness, still commonly understate the role of pursuit-worthiness—especially by exaggerating the impact of more present-oriented virtues, or failing to stress how ‘competing’ theories excel at addressing different questions or data. This framework clarifies the nature of the choice and competition involved in theory choice, and the role of alternative theoretical virtues. (shrink)

Did Erasmus of Rotterdam reject all philosophy, or rather did he have a very special understanding of it as, at its best, a way of life? This study attempts to answer this question. The work reconstructs his concept of philosophy.

The ancient Western conception of philosophy as a way of life was eclipsed as philosophy became an academic discipline, a development that peaked under the influence of 13th-century scholasticism. Domański both traces this development and explores how some resisted it.

Language -- Image -- Time -- Body -- Dream -- Myth -- Baudelaire -- Rescue -- Remembrance.

In this incisive new work, Eli Friedlander demonstrates that Walter Benjamin's entire corpus, from early to late, comprises a rigorous and sustained philosophical questioning of how human beings belong to nature. Across seemingly heterogeneous writings, Friedlander argues, Benjamin consistently explores what the natural in the human comes to, that is, how nature is transformed, actualized, redeemed, and overcome in human existence. The book progresses gradually from Benjamin's philosophically fundamental writings on language and nature to his Goethean empiricism, from the presentation (...) of ideas to the primal history of the Paris arcades. Friedlander's careful analysis brings out how the idea of natural history inflects Benjamin's conception of the work of art and its critique, his diagnosis of the mythical violence of the legal order, his account of the body and of action, of material culture and technology, as well as his unique vision of historical materialism. Featuring revelatory new readings of Benjamin's major works that differ, sometimes dramatically, from prevailing interpretations, this book reveals the internal coherence and philosophical force of Benjamin's thought. (shrink)

Kant’s The Critique of Judgment laid the groundwork of modern aesthetics when it appeared in 1790. Eli Friedlander’s reappraisal emphasizes the internal connection of judgment and meaning, showing how the pleasure in judging is intimately related to our capacity to draw meaning from our encounter with beauty.

In this book, Eli Hirsch focuses on identity through time, first with respect to ordinary bodies, then underlying matter, and eventually persons.

Eli Friedlander reads Rousseau's autobiography, Reveries of the Solitary Walker, as philosophy. Reading this work against Descartes's Meditations, Friedlander shows how Rousseau's memorable transformation of experience through writing opens up the possibility of affirming even the most dejected state of being and allows the emergence of the innocence of nature out of the ruins of all social attachments. In tracing the re-creation of a human subject in reverie, Friedlander is alive to the very form of the experience of reading the (...) Reveries by showing the ways this work needs to--and in effect does--generate a reader, without betraying Rousseau's utter solitude. Friedlander's book provides an afterlife for the Reveries in modern philosophy. It constitutes an alternative to the analytic tradition's revival of Rousseau, primarily through Rawls's influential vision of the social contract. It also counters the fate of Rousseau's writings in the continental tradition, determined by and large by Derrida's deconstruction. Friedlander's reading of the Reveries, a work that has fascinated generations of readers, is an incomparable introduction to one of the greatest thinkers in Western culture. (shrink)

To clarify the proper role of values in science, focusing on controversial expert responses to Covid-19, this article examines the status of (in)convenient hypotheses. Polarizing cases like health experts downplaying mask efficacy to save resources for healthcare workers, or scientists dismissing “accidental lab leak” hypotheses in view of potential xenophobia, plausibly involve modifying evidential standards for (in)convenient claims. Societies could accept that scientists handle (in)convenient claims just like nonscientists, and give experts less political power. Or societies could hold scientists to (...) a higher bar, by expecting them not to modify evidential standards to avoid costs only incidentally tied to error. (shrink)

According to the Counterfactual Comparative Account of harm and benefit, an event is overall harmful for a subject to the extent that this subject would have been better off if it had not occurred. In this paper we present a challenge for the Counterfactual Comparative Account. We argue that if physical processes are chancy in the manner suggested by our best physical theories, then CCA faces a dilemma: If it is developed in line with the standard approach to counterfactuals, then (...) it delivers that the value of any event for a subject is indeterminate to the extreme, ranging from terribly harmful to highly beneficial. This problem can only be avoided by developing CCA in line with theories of counterfactuals that allow us to ignore a-typical scenarios. Doing this generates a different problem: when the actual world is itself a-typical we will sometimes get the result that the counterfactual nonoccurrence of an actual benefit is itself a benefit. An account of overall harm bearing either of these two implications is deficient. Given the general aspiration to account for deprivational harms and the dominance of the Counterfactual Comparative Account in this respect, theorists of harm and benefit face a deadlock. (shrink)

Discovering laws of nature was a way to worship a law-giving God, during the Scientific Revolution. So why should we consider it worthwhile now, in our own more secularized science? For historical perspective, I examine two competing early modern theological traditions that related laws of nature to different divine attributes, and their secular legacy in views ranging from Kant and Nietzsche to Humean and ‘governing’ accounts in recent analytic metaphysics. Tracing these branching offshoots of ethically charged God-concepts sheds light on (...) how our ethical ideals and ideas of natural order can still be valuably integrated. Early modern intellectualists valued the law-governed order of nature as a sign of divine Reason. In turn, Reason traditionally ascribed to God has now been partly reclaimed for humans, reframing the value of natural order anthropocentrically, in terms of the value of our own intelligence. Alternatively, Reason may be reclaimed for nature itself, as in an ‘objective’ idealism or metaphysical rationalism. However, beyond divine Reason, an influential voluntarist tradition in theology stressed a connection between laws of nature and God’s Power or free Will. Tracking how divine Power has been reinvested in human beings provides a broader context for instrumentalism and related lineages of empiricism. But secularization can also transfer Power from God to the impersonal natural world. In this light, current scientific interest in lawlike order may also reflect the inherent value of brute necessity or inhuman causal power in nature: this is a deeper way to reject anthropocentrism and to show our respect for the environment. (shrink)

A sense of unity -- Basic objects : a reply to Xu -- Objectivity without objects -- The vagueness of identity -- Quantifier variance and realism -- Against revisionary ontology -- Comments on Theodore Sider's four dimensionalism -- Sosa's existential relativism -- Physical-object ontology, verbal disputes, and common sense -- Ontological arguments : interpretive charity and quantifier variance -- Language, ontology, and structure -- Ontology and alternative languages.

What determines the degree to which some event harms a subject? According to the counterfactual comparative account, an event is harmful for a subject to the extent that she would have been overall better off if it had not occurred. Unlike the causation based account, this view nicely accounts for deprivational harms, including the harm of death, and for cases in which events constitute a harm rather than causing it. However, I argue, it ultimately fails, since not every intrinsically bad (...) state that is counterfactually dependent on an event contributes to its degree of harm. So while the causation based account is too restrictive, the counterfactual comparative view is not restrictive enough. In light of this, I suggest an alternative, explanation based account of overall harm, according to which the degree to which some event is harmful for a subject is determined by the degree to which (crudely) the states explained by it are overall more intrinsically bad than intrinsically good for her. (shrink)