The Sarbanes–Oxley Act of 2002 requires audit committees of public companies’ boards of directors to install an anonymous reporting channel to assist in deterring and detecting accounting fraud and control weaknesses. While it is generally accepted that the availability of such a reporting channel may reduce the reporting cost of the observer of a questionable act, there is concern that the addition of such a channel may decrease the overall effectiveness compared to a system employing only non-anonymous reporting options. The (...) rationale underlying this concern involves the would-be reporter’s likelihood of reporting, the seriousness with which the organization treats an anonymous report, and the organization’s ability to thoroughly follow-up the report. Thus, we explore the extent to which the availability of an anonymous reporting channel influences intended use of non-anonymous reporting channels. Further, in response to Sarbanes–Oxley and the environment of financial scandals that led to its passage, many firms are strengthening their internal audit departments, and providing them with greater independence from upper management’s direct control. Accordingly, our examination tests whether the intended use of the internal audit department as an internal reporting channel is greater when the internal audit department is of “high” versus “low” quality. Finally, the study investigates intended reporting behavior across three different cases (e.g., settings). Results show that the existence of an anonymous channel does reduce the likelihood of reporting to non-anonymous channels, that generally the internal audit department quality does not affect reporting to non-anonymous channels, and that case-setting affects the type of channel to be used. Implications from the study are discussed. (shrink)

A colorful history of utilitarianism told through the lives and ideas of Jeremy Bentham, John Stuart Mill, and its other founders In The Happiness Philosophers, Bart Schultz tells the colorful story of the lives and legacies of the founders of utilitarianism—one of the most influential yet misunderstood and maligned philosophies of the past two centuries. Best known for arguing that "it is the greatest happiness of the greatest number that is the measure of right and wrong," utilitarianism was developed (...) by the radical philosophers, critics, and social reformers William Godwin, Jeremy Bentham, John Stuart and Harriet Taylor Mill, and Henry Sidgwick. Together, they had a profound influence on nineteenth-century reforms, in areas ranging from law, politics, and economics to morals, education, and women's rights. Their work transformed life in ways we take for granted today. Bentham even advocated the decriminalization of same-sex acts, decades before the cause was taken up by other activists. As Bertrand Russell wrote about Bentham in the late 1920s, "There can be no doubt that nine-tenths of the people living in England in the latter part of last century were happier than they would have been if he had never lived." Yet in part because of its misleading name and the caricatures popularized by figures as varied as Dickens, Marx, and Foucault, utilitarianism is sometimes still dismissed as cold, calculating, inhuman, and simplistic. By revealing the fascinating human sides of the remarkable pioneers of utilitarianism, The Happiness Philosophers provides a richer understanding and appreciation of their philosophical and political perspectives—one that also helps explain why utilitarianism is experiencing a renaissance today and is again being used to tackle some of the world's most serious problems. (shrink)

How do people excluded from political life achieve political agency? Through a series of historical events that have been mostly overlooked by political theorists, Martin Breaugh identifies fleeting yet decisive instances of emancipation in which people took it upon themselves to become political subjects. Emerging during the Roman plebs's first secession in 494 BCE, the _plebeian experience_ consists of an underground or unexplored configuration of political strategies to obtain political freedom. The people reject domination through political praxis and concerted action, (...) therefore establishing an alternative form of power. Breaugh's study concludes in the nineteenth century and integrates ideas from sociology, philosophy, history, and political science. Organized around diverse case studies, his work undertakes exercises in political theory to show how concepts provide a different understanding of the meaning of historical events and our political present. _The Plebeian Experience_ describes a recurring phenomenon that clarifies struggles for emancipation throughout history, expanding research into the political agency of the many and shedding light on the richness of radical democratic struggles from ancient Rome to Occupy Wall Street and beyond. (shrink)

Normal 0 false false false EN-US X-NONE X-NONE MicrosoftInternetExplorer4 The human brain appears to be the most complex structure for its size in the known universe. Consequently, studies of the brain have required many models and theories at many levels that involve disciplines from basic physics, to neurosciences, psychology and philosophy. For over 2000 years the two most controversial and unresolved models of brain phenomena involve what we call _free will_ and _consciousness_. I argue that adequate models at all levels (...) require epistemic _complementarity_ – distinct necessary models that are not derivable or reducible to each other. The primitive irreducible complementarity at all levels is the _subject-object_ distinction required by an _epistemic cut_. This complementarity first arises with self-replication where a _self_, the _subject_, must be distinguished from the _non-self_, the _object_. (shrink)

The American Institute of Certified Public Accountants (AICPA) is responsible for the Code of Professional Conduct that governs the actions of CPAs. In 1988, the Code was revised by the AICPA, but a number of issues still remain unresolved or confounded by the new Code. These issues are examined in light of the profession''s stated commitment to the public good, a commitment that is discussed at length in the new Code.Specifically, this paper reviews the following issues: (1) client confidentiality and (...) whistleblowing, (2) limited liability, and (3) auditor independence. We argue that, in each of these areas, the AICPA promotes a position that is potentially harmful to the public good. (shrink)

This study looks at the relationship between the two thinkers and demonstrates the viable alternative to Hobbes' orthodoxy that can be found in Kant's political writings. It also shows how Kant anticipated the development of a world-wide political order.

Modern social orders are legitimized by the ideal of freedom. Most conceptions of this ideal are theorized against the backdrop of nature understood as governed by its own laws beyond the realm of the social. However, such an understanding of nature is now being challenged by the ‘Anthropocene’ hypothesis. This article investigates the consequences of this hypothesis for freedom as an ideal legitimizing social order. We begin by discussing the conception of legitimation, after which we examine three classical notions of (...) freedom (developed by Hobbes, Kant, and Hegel), in light of the Anthropocene. Following our claim that these notions all have severe weaknesses in view of the Anthropocene, we argue that modern social orders are facing a new legitimation crisis. Such a crisis, we suggest, involves a ‘brutalization of social conflicts’, which under the conditions of the Anthropocene assumes the form of geo-social conflict. (shrink)

In his own lifetime Confucius never attained real power and he died feeling that his life had been a failure; yet his teaching came to dominate the political and ritual life of China for thousands of years and to inspire many thinkers in the outside world. Howard Smith describes China in the sixth century B.C. and shows how its history of internal conflict, together with the cult of ancestor worship, gave rise to Confucius' central doctrines of order and 'piety'. (...) He relates how a few disciples kept this teaching alive after Confucius' death and how it came finally to be accepted throughout the huge Chinese empire as the basis for political, educational and ceremonial life. He describes also how Confucianism was slowly changed by the rival philosophies and religions with which it had to compete. This book is therefore not only a history of one of the world's greatest systems of belief but also a study of how such a system both creates and is created by the society in which it exists. -- From publisher's description. (shrink)

This article advocates a naturalist and realist ethics of solidarity. Specifically, it argues that human needs should be met; and that they should be met in harmony with the environment. Realism should include respect for existing cultures and the morals presently being practiced – with reasonable exceptions. Dignity must come in a form understood and appreciated by the person whose dignity is being respected. It is also argued that naturalist ethics are needed to combat liberal ethics, not least because the (...) latter supports today’s inflexible and dysfunctional institutions. In arguing for these positions, reference is made to the naturalist realist ethics of Georges Canguilhem, C.H. Waddington, John Dewey and David Sloan Wilson, all of whom embed the social order in the natural order. (shrink)

Abstract: It is often claimed that realists about universals must be either “platonists,” holding that universals lack spatio-temporal location, or “aristotelians,” asserting that universals are located where their instances are. What’s more, both camps agree that locatedness or unlocatedness is part of the essential nature of universals; consequently, aristotelians say that universals cannot exist un located, and platonists allege that universals cannot be located. Here I argue that the dispute may be resolved by synthesizing the most attractive features of each (...) position. I claim that universals are located at their instances when instantiated by particulars which themselves possess a spatio-temporal location; however, un instantiated universals exist without location. This has the consequence that it will often be a contingent matter whether a given universal has a location, if the universal is only contingently instantiated. Nevertheless, I claim, objections to this position may be overcome. (shrink)

This article examines the controversy that has arisen concerning the interpretation of Immanuel Kant's account of European colonialism. One the one hand there are those interpreters such as Robert Bernasconi who see Kant's account as all of a piece with his earlier views on race which demonstrate a certain narrow mindedness in relation to black and coloured people and, on the other hand, there are those such as Pauline Kleingeld and Allen Wood who argue that the earlier writings on race (...) are not wholly typical of Kant's approach and suggest that Kant's later discussions of colonialism in Perpetual Peace and the Metaphysics of Morals provide a better indication of Kant's progressive views on the treatment of non-European societies. The article draws attention to the very strong evidence of Kant's dislike for the pattern of European expansion to other parts of the globe and indicates that within Kant's writings there are the seeds of a wholly unconventional critical understanding of western colonialism that have yet to be developed fully. The article suggests that this critical understanding surpasses the unsystematic objections made to colonialism in post - modernist thought and also the critique proffered by the determinist Marxist account. (shrink)

Purpose This paper aims to outline how destructive communication exemplified by ransomware cyberattacks destroys the process of organization, causes a “state of exception,” and thus constitutes organization. The authors build on Agamben's state of exception and translate it into communicative constitution of organization theory. Design/methodology/approach A significant increase of cyberattacks have impacted organizations in recent times and laid organizations under siege. This conceptual research builds on illustrative cases chosen by positive deviance case selection of ransomware attacks. Findings CCO theory focuses (...) mainly on ordering characteristics of communication. The authors aim to complement this view with a perspective on destructive communication that destroys the process of organization. Based on illustrative cases, the authors conceptualize a process model of destructive CCO. Practical implications The authors expand thoughts about a digital “corporate immune system” to question current offensive cybersecurity strategies of deterrence and promote resilience approaches instead. Originality/value Informed by destructive communication of cyberattacks, this theory advancement supports arguments to include notions of disorder into CCO theory. Furthermore, the paper explains where disruptions like cyberattacks may trigger sensemaking and change to preserve stability. Finally, a novel definition of ‘destructive CCO’ is provided: Destructive Communication Constitutes Organization by disrupting and destroying its site and surface while triggering sensemaking and becoming part of sensemaking itself. (shrink)

In this volume, thirteen distinguished contributors from the United States, Canada, Britain, and Germany cast light on important aspects of Kant's liberal thinking.

The nature of reference, or the relation of a word to the object to which it refers, has been perhaps the dominant concern of twentieth-century analytic philosophy. Extremely influential arguments by Gottlob Frege around the turn of the century convinced the large majority of philosophers that the meaning of a word must be distinguished from its referent, the former only providing some kind of direction for reaching the latter. In the last twenty years, this Fregean orthodoxy has been vigorously challenged (...) by those who argue that certain important kinds of words, at least, refer directly without need of an intermediate meaning or sense. The essays in this volume record how a long-term study of Frege has persuaded the author that Frege's pivotal distinction between sense and reference, and his attendant philosophical views about language and thought, are unsatisfactory. Frege's perspective, he argues, imposes a distinctive way of thinking about semantics, specifically about the centrality of cognitive significance puzzles for semantics. Freed from Frege's perspective, we will no longer find it natural to think about semantics in this way. (shrink)

ABSTRACTThis paper strengthens Bhaskar’s case for the possibility of naturalism. Building on Bhaskar’s A Realist Theory of Science and The Possibility of Naturalism, and on more recent contributions by Douglas Porpora, it traces the evolution of Bhaskar’s concept of 'intransitive' and follows his suggestion to treat social structure as an intransitive generative mechanism analogous to the generative mechanisms of the natural sciences. It is suggested, building on Porpora, that the constitutive rules of the market are usefully regarded as generating an (...) intransitive 'basic social structure.' That this same intransitive object is reasonably regarded as continuing to exist and act under different descriptions is illustrated by citing how different scholars have approached it with different concepts and vocabularies. It expands on Bhaskar’s first example of an intransitive object of social science, the mass unemployment that provided a ‘motor’ for Keynes, and on Porpora’s examples of the causal powers of social structures. (shrink)