This study investigates the differences in individuals'' ethical decision making between Canadian university business students and accounting professionals. We examine the differences in three measures known to be important in the ethical decision-making process: ethical awareness, ethical orientation, and intention to perform questionable acts. We tested for differences in these three measures in eight different questionable actions among three groups: students starting business studies, those in their final year of university, and professional accountants.The measures of awareness capture the extent to (...) which respondents felt that a particular action was unethical according to each of several ethical criteria. We found few differences between the two student groups on these measures, suggesting that their education had minimal effect on raising their awareness of the ethical issues in the vignettes. Indeed, overall, the graduating student''s scores were marginally lower than those of the entry-level students. However, the professionals viewed some actions as significantly less ethical than did the graduating students. (shrink)

Reidenbach and Robin (1988, 1990) proposed and refined a multidimensional ethics scale. This study replicates and extends their work by examining the generalizability of the scale beyond marketing to accounting, and to subjects from across the United States and other countries. Results indicate that, in general, the scale holds for this different sample and context. However, an additional utilitarian construct emerged in the current study as important for accounting academics in their ethical decision-making. We also found that when we refined (...) Reidenbach and Robin's measure of intention to make a particular choice, a social desirability bias or halo effect was identified. Methodological implications for business ethics research are also presented. (shrink)

This paper provides a framework for the examination of cultural and socioeconomic factors that could impede the acceptance and implementation of a profession's international code of conduct. We apply it to the Guidelines on Ethics for Professional Accountants issued by the International Federation of Accountants (1990). To examine the cultural effects, we use Hofstede's (1980a) four work-related values: power distance, uncertainty avoidance, individualism, and masculinity. The socioeconomic factors are the level of development of the profession and the availability of economic (...) resources. We evaluate the applicability and relevance of the accounting guideline, and discuss the implications for accounting and other professions. (shrink)

There is an emerging consensus that we are experiencing radical change in the way that science is organized and performed. Frequently described as a shift from Mode 1 to Mode 2, this view emphasizes application, transdisciplinarity, collaboration, and accountability. This article examines the ways in which U.K. public sector scientists make sense of scientific endeavor. The data reveal that the extent to which science is being constructed varied both across and between institutions. Data highlight how individual scientists weave their own (...) paths through the changing discourses of science, constructing new understandings that do not fit neatly into any binary framework for understanding. (shrink)

Business professions are increasingly faced with the question of how to best monitor the ethical behavior of their members. Conflicts could exist between a profession's desire to self-regulate and its accountability to the public at large. This study examines how members of one profession, public accounting, evaluate the relative effectiveness of various self-regulatory and externally imposed mechanisms for promoting a climate of high ethical behavior. Specifically, the roles of independent public accountants, regulatory and rule setting agencies, and undergraduate accounting education (...) are investigated. Of 461 possible respondents, 230 questionnaires (a 49.6% response rate) indicated that the profession's own rule setting body (The American Institute of Certified Public Accountants) and the use of peer review were perceived as the most effective mechanisms, while government regulation was ranked least. Respondents also evaluated the extent to which ethics should be covered in the accounting curriculum. For every course, the CPAs believed a greater emphasis on ethics is appropriate than presently exists. Suggestions for more effectively integrating ethics into accounting courses are made. Finally, respondents were also asked whether in answering the questionnaire they used a definition of ethics as either the Professional Code of Conduct or a moral and philosphical framework for guiding beliefs. Those who viewed ethics as abiding by a professional code had more confidence in the mechanisms addressed in this study to aid the public accounting profession's ability to ensure high ethical standards of conduct. Methodological implications of this distinction for future studies in business ethics are discussed. (shrink)

How should we make choices when we know so little about our futures? L. A. Paul argues that we must view life decisions as choices to make discoveries about the nature of experience. Her account of transformative experience holds that part of the value of living authentically is to experience our lives and preferences in whatever ways they evolve.

In Mindblindness, Simon Baron-Cohen presents a model of the evolution and development of "mindreading." He argues that we mindread all the time, effortlessly, automatically, and mostly unconsciously. It is the natural way in which we interpret, predict, and participate in social behavior and communication. We ascribe mental states to people: states such as thoughts, desires, knowledge, and intentions. Building on many years of research, Baron-Cohen concludes that children with autism, suffer from "mindblindness" as a result of a selective (...) impairment in mindreading. For these children, the world is essentially devoid of mental things. Baron-Cohen develops a theory that draws on data from comparative psychology, from developmental, and from neuropsychology. He argues that specific neurocognitive mechanisms have evolved that allow us to mindread, to make sense of actions, to interpret gazes as meaningful, and to decode "the language of the eyes." A Bradford Book. (shrink)

Deliberation and democratic legitimacy -- Moral pluralism and political consensus -- Associations and democracy (with Joel Rogers) -- Freedom of expression -- Procedure and substance in deliberative democracy -- Directly-deliberative polyarchy (with Charles Sabel) -- Democracy and liberty -- Money, politics, political equality -- Privacy, pluralism, and democracy -- Reflections on deliberative democracy -- Truth and public reason.

This article represents an attempt to organize, critique, and extend research findings on gender differences in business ethics. The focus is on two dependent variables—ethical judgment and behavioral intent. Differences in findings between student and professional groups are noted and theoretical implications are discussed. The new research provided for this article contains two benchmark studies undertaken with identical stimuli and identical measures. These studies were followed by two additional studies, using the same measures but different stimuli, as a partial replication (...) and extension of the first two. Findings suggest that little difference exists between the genders on behavioral intent for professional groups and only minimal differences for the ethical judgment measures. Student results, however, produced more substantial differences for behavioral intention. (shrink)

I argue for a property mereology and for mereological bundle theory. I then apply this theory to the one over many problem (universals) and puzzles concerning persistence and material constitution.

This book develops a grammatical method for our underlying presuppositions which can help us unravel the problem of evil. The problem essentially rests on a dualism between fact and meaning. 'Evil and Intelligibility' provides an examination of the grammar of being and of the intelligibility of the world, culminating in a philosophical grammar in which God, meaning, and evil can coexist.

Across three studies, the authors examine the interactive effects of moral identity and the negative reciprocity norm in predicting revenge. The general argument is that moral identity provides the motivational impetus for individuals’ responses, whereas the normative framework that people adopt as a basis for guiding moral action influences the direction of the response. Results indicated that moral identity and the negative reciprocity norm significantly interacted to predict revenge. More specifically, the symbolization dimension of moral identity interacted with the negative (...) reciprocity norm to predict revenge when individuals were the targets of mistreatment, whereas the internalization dimension of moral identity interacted with the negative reciprocity norm to predict revenge when individuals were the observers of mistreatment. Theoretical implications related to the differences between the symbolization and internalization dimensions of moral identity, the importance of examining normative frameworks, and the functionality of revenge are discussed. (shrink)

We use a new model of metarepresentational development to predict a cognitive deficit which could explain a crucial component of the social impairment in childhood autism. One of the manifestations of a basic metarepresentational capacity is a ‘ theory of mind ’. We have reason to believe that autistic children lack such a ‘ theory ’. If this were so, then they would be unable to impute beliefs to others and to predict their behaviour. This hypothesis was tested using Wimmer (...) and Perner’s puppet play paradigm. Normal children and those with Down’s syndrome were used as controls for a group of autistic children. Even though the mental age of the autistic children was higher than that of the controls, they alone failed to impute beliefs to others. Thus the dysfunction we have postulated and demonstrated is independent of mental retardation and specific to autism. (shrink)

An examination of the controversial "theory of mind" hypothesis, which states that children with autism are unable to comprehend other people's mental states. The theory relates to the most fundamental questions of normal development as well as to autism i.

Despite the numerous benefits associated with forgiveness, many individuals find it difficult to forgive. This is especially true in organizations, where forgiveness is rare and can be under-valued. Across two studies, we explore how to facilitate forgiveness within organizational contexts and in the aftermath of workplace unfairness. We examine whether individuals can reduce the “injustice gap” that can be created by violations and enhance forgiveness through expressive writing interventions—guided writing techniques that can be self-administered. Participants wrote about their reactions to (...) a fictional scenario or an actual workplace experience. Results indicate that expressive writing was associated with higher reported perceived resolution. Whereas negative emotions mediated this relationship in Study 1, positive emotions and perceived injustice mediated this relationship in Study 2. Perceived resolution also mediated the relationship between expressive writing and forgiveness. Theoretical, methodological, and practical implications are discussed. (shrink)

The use of artificial intelligence (AI) to aid legal decision making has become prominent. This paper investigates the use of AI in a critical issue in employment law, the determination of a worker’s status—employee vs. independent contractor—in two common law countries (the U.S. and Canada). This legal question has been a contentious labor issue insofar as independent contractors are not eligible for the same benefits as employees. It has become an important societal issue due to the ubiquity of the gig (...) economy and the recent disruptions in employment arrangements. To address this problem, we collected, annotated, and structured the data for all Canadian and Californian court cases related to this legal question between 2002 and 2021, resulting in 538 Canadian cases and 217 U.S. cases. In contrast to legal literature focusing on complex and correlated characteristics of the employment relationship, our statistical analyses of the data show very strong correlations between the worker’s status and a small subset of quantifiable characteristics of the employment relationship. In fact, despite the variety of situations in the case law, we show that simple, off-the-shelf AI models classify the cases with an out-of-sample accuracy of more than 90%. Interestingly, the analysis of misclassified cases reveals consistent misclassification patterns by most algorithms. Legal analyses of these cases led us to identify how equity is ensured by judges in ambiguous situations. Finally, our findings have practical implications for access to legal advice and justice. We deployed our AI model via the open-access platform, https://MyOpenCourt.org/, to help users answer employment legal questions. This platform has already assisted many Canadian users, and we hope it will help democratize access to legal advice to large crowds. (shrink)

This lavishly illustrated book establishes the towering influence of the scientist Victor Regnault in the earliest decades of photography, a period of experimentation ripe with artistic, commercial, and scientific possibility. Regnault has a double significance to the early history of photography, as the first leader of the Société Française de Photographie and as the maker of more than two hundred calotype portraits and landscapes. His photographic and scientific careers intersected a third field with his appointment in 1852 as director of (...) the Sèvres porcelain works. Readers are treated to Regnault's own beguiling pastoral, garden, and forest scenes; striking portraits of the scientists and artists in his circle of friends; quirky images of acoustic experiments; and an insider's view of the Sèvres porcelain works. Regnault's richly varied photographs also encompass perhaps the most extensive group of family portraits in early photography, and his romanticized landscapes reflect a moment when the rural outskirts of Paris were being aggressively suburbanized and industrialized. Occupying a unique and powerful position in the overlapping spheres of photography, science, industry, and art, Regnault was elected president of the newly formed S.F.P. in 1855. By examining his intertwined activities against the backdrop of French photography's nascent pursuit of institutional legitimacy, this book illuminates an important and overlooked body of images and the irregular cultural terrain of early photography. (shrink)

Figuring prominently in their decisions regarding which theories to pursue are scientists' appeals to the promise or lack of promise of those theories. Yet philosophy of science has had little to say about how one is to assess theory promise. This essay identifies several indices that might be consulted to determine whether or not a theory is promising and worthy of pursuit. Various historical examples of appeals to such indices are introduced.

Drawing on diverse historical cases, this paper describes and examines various aspects of a modality of scientific appraisal which has remained largely unexplored, theory pursuit. Specifically, it addresses the following issues: the epistemic and pragmatic commitments involved in theory pursuit, including how these differ from those characteristic of theory acceptance; how the research interests of scientists enter into their pursuit decisions; some of the strategies for the refinement and extension of a theory's empirical abilities which typify theory pursuit; and the (...) need to distinguish between individual and community rationality in contexts of pursuit. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Reviewed by:WisCon 46Laurie Fuller, Jenna N. Hanchey, and E. OrnelasExistence as Resistance, WisCon 46, May 26–29, 2023, Madison, Wisconsin, United StatesIn a world that seems structured to kill most of its occupants, there is a utopian impulse in the act of existence itself. WisCon 46 represented a prefigurative utopian impulse through centering continued marginalized existence as resistance.1 Leah Lakshmi Piepzna-Samarasinha calls “prefigurative politics” the “fancy term for the idea (...) of imagining and building the world we want to see now,” particularly in terms of access needs.2 The structure as well as the content of the convention itself created a space in which to set the groundwork for utopia: the ways that we live and act to resist structures of oppression in order to prefigure a better world.Since WisCon’s founding in 1977, its intended audience has been fans, authors, and academics interested in the intersection between feminism and “science fiction, fantasy, and speculative literature of all sorts.”3 While neither feminism nor speculative fiction could be solely defined as utopian, both do explore utopian impulses that inspire change for the better. Therein lies the hope of Alessa Johns’s proposal that “the utopian imagination has been crucial for feminists.”4 Lisa Yaszek agrees: “for nearly 200 years writers have used speculative fiction consciously and collectively to dramatize the political issues most central to women living in a technocultural world and to create a sense of wonder about the interrelated possibilities of social and scientific change.”5 Envisioning a liberatory world is a feminist imperative, and speculative fiction offers a unique venue to do so. This imperative informed WisCon this year, as participants collectively worked to imagine and enact a better future for marginalized folks, in and beyond the space of the conference. [End Page 618]Enabling Existence through Con StructuresWisCon is unique in attuning its organizational structure to the creation of liberatory futures in the here and now. WisCon is strongly attentive to disability access of all kinds, COVID safety, antiracist/anti-oppression principles, and safety and anti-abuse support for all these areas. In the contemporary US context—where COVID-19 remains a major barrier to disabled people wishing to participate in conventions, where racist violence continues to threaten BIPOC (Black, Indigenous, and People of Color) life, where queer and trans folks are under exacerbated legal attacks—creating a convention space that protects and enables marginalized participation becomes a means of prefiguring utopian potential through embodied praxis. As mask, capacity, and vaccination mandates disappear (despite these ongoing pandemic times), and as bigotry of all forms continues relatively unabated, WisCon 46 remains steadfast in its commitment to safety. In short, the conference itself aims to become a utopian space.WisCon organizers are also keenly aware of the challenges that many different bodyminds might encounter in large group settings.6 Trained monitors oversee in-person and online programming in an effort to discourage harmful words and actions as well as ensure the fullest participation for those most impacted. Hence, disability justice lies at the center of the Con’s policies and practices. The event is made as accessible as possible through careful attention to venue selection, including the availability of gender-neutral bathrooms, scent-free spaces, and quiet rooms, as well as the use of color communication badges.This year’s event followed strict masking and testing protocols: individually packaged rapid COVID-19 tests were available without cost at registration, as were KN95 masks. The Con kept an anonymized record of self-reported positive COVID-19 tests, in case of possible exposure. This mutual responsibility reflects the kind of utopianism inherent to disability politics; that is, disability “allows for reformulation of in/dependence and community,” a way of rethinking how we share space and produce knowledge together.7The conference’s decidedly feminist approach “to creating a space for feminism and its consideration within the science fiction community” is applied at every level. The Con’s general organization and procedures are structured as nonhierarchically as possible. There is a board of directors as well as co-chairs, but these are rotating positions. This “commitment to feminism” is [End Page 619] reflected... (shrink)

Critical ethical questions arise concerning whether studies among adolescents of new behavioral and biomedical HIV preventive interventions such as Pre-Exposure Prophylaxis should obtain parental permission. This paper examines the relevant regulations and ethical guidance concerning waivers of parental permission, and arguments for and against such waivers. Opponents of such waivers may argue that adolescent decision-making is “too immature” and that parents always have rights to decide how to protect their children. Yet requiring parental permission may put adolescents at risk, and/or (...) limit adolescent participation, jeopardizing study findings’ validity. This paper presents recommendations on when researchers and Institutional Review Boards should waive parental permission, and what special protections should be adopted for adolescents who consent for themselves, e.g., assuring adolescent privacy and confidentiality, screening for capacity to consent, and identifying adolescents who are at elevated risk from study participation. We also present a series of specific areas for future research to design tools to help make these assessments, and to inform researcher and IRB decisions. These recommendations can help ensure that research is conducted that can aid adolescents at risk for HIV, while minimizing risks and protecting these individuals' rights as much as possible. (shrink)

This article explores and compares cross-gender interactions of first and third graders in one child care center. Three prevalent forms of interaction are discussed: teasing, disputing, and playing. The author argues that these three forms of interaction are related to the use of space: Teasing often occurs when space is constricted, disputing is often the result of invaded space, and playing requires shared space and varying levels of cooperation. By focusing on the relationship between space and interaction, important power asymmetries (...) appear. Since boys are more likely to initiate invasions and more likely to determine the rules and terms of the play, they maintain a greater amount of power and control. (shrink)

The paper discusses three talks, which were given at the meetings of the Philosophical Society of Berlin (Philosophische Gesellschaft zu Berlin) in the mid-1870s. In these talks, the principles of some main movements in contemporary philosophy (realism, absolute idealism, critical idealism) were elaborated and contrasted to each other. The paper focuses on the concepts of real-idealism and ideal-realism. All the discussants, Friedrich Frederichs, C. L. Michelet and J. H. von Kirchmann, introduce these concepts. Frederichs, an adherent of critical idealism, argues (...) only for the standpoint of real-idealism. Michelet, G. W. F. Hegel’s personal student and an adherent of absolute idealism, takes real-idealism and ideal-realism to be the two sides of the one coin. Kirchmann, an advocate of realism, regards real-idealism as an objective, and he is skeptical about the possibility to achieve it. (shrink)

The paper addresses three late Hegelian philosophers from northern Europe: Norwegian M.J. Monrad (1816–97), Swede J.J. Borelius (1823–1909) and Finn Th. Rein (1838–1919). The focus is on their views on the crisis of Hegelian speculative philosophy. The popularity of G.W.F. Hegel's philosophy in Germany declined rapidly since the 1840s. The decline was influenced by e.g. new scientific discoveries. Hegelianism maintained a strong position in northern Europe (especially in Norway and in Finland) several decades longer than in Germany. Rein, Monrad and (...) Borelius, all professors of philosophy, endorsed Hegel’s philosophy and agreed that it has to be reformed in order to meet the new challenges. They disagreed with each other, however, about the extent of this reform. They had conflicting interpretations of Hegel’s method too. (shrink)

This study considers two problems: the extent to which feminist opinions are distinct from feminist identity and the generalizability of these separate constructs across gender and time. Using pooled cross-sectional data from the six National Election Study surveys conducted from 1972 through 1992, the author employs a series of measurement and structural equation models to evaluate the validity and reliability of various feminist orientations and to estimate the relationships among feminist identity, feminist opinion, and individual characteristics associated with feminism. The (...) results indicate that identity and opinion are separate but related constructs. This configuration generalizes across women and men and two decades of American electoral history. (shrink)

Résumé Le système juridique afghan est formé de pratiques coutumières, de principes de la shari’a, de lois promulguées par l'état, et de normes internationales. Cet arsenal législatif a généralement été étudié en prêtant une attention particulière à la coexistence et/ou à la confrontation entre systèmes de référence différents, mais en négligeant le plus souvent les interrelations créées par la fusion de pratiques, de valeurs et de modèles comportementaux socialement reconnus. Dans cet article, j’essaierai de démontrer que les cours de justice (...) de Kaboul comportent un important rôle coutumier, dont l’objectif principal est celui de légitimer le travail des juges. L’analyse de la situation actuelle, éclairée par une recherche ethnographique menée à Kaboul à partir de 2005, s’appuie sur une rétrospective historique qui tient compte des importantes transformations politico-juridiques survenues au cours des 150 dernières années, marquées par de multiples réformes et par des changements tumultueux de régime. (shrink)

Résumé Le système juridique afghan est formé de pratiques coutumières, de principes de la shari’a, de lois promulguées par l'état, et de normes internationales. Cet arsenal législatif a généralement été étudié en prêtant une attention particulière à la coexistence et/ou à la confrontation entre systèmes de référence différents, mais en négligeant le plus souvent les interrelations créées par la fusion de pratiques, de valeurs et de modèles comportementaux socialement reconnus. Dans cet article, j’essaierai de démontrer que les cours de justice (...) de Kaboul comportent un important rôle coutumier, dont l’objectif principal est celui de légitimer le travail des juges. L’analyse de la situation actuelle, éclairée par une recherche ethnographique menée à Kaboul à partir de 2005, s’appuie sur une rétrospective historique qui tient compte des importantes transformations politico-juridiques survenues au cours des 150 dernières années, marquées par de multiples réformes et par des changements tumultueux de régime. (shrink)

The term ‘phenomenology’ has become almost as over-used and emptied of meaning as that other word from Continental Philosophy, namely ‘existentialism’. Yet Husserl, who first put forward the phenomenological method, considered it a rigorous alternative to positivism, and in the hands of Merleau-Ponty, a disciple of Husserl in France, phenomenology became a way of gaining a disciplined and coherent perspective on the world in which we live. When this study originally published in 1977 there were only a few books in (...) English on Merleau-Ponty’s philosophy. It introduced the reader and suggested how his thought might throw light on some of the assumptions and presuppositions of certain contemporary forms of Anglo-Saxon philosophy and social science. It also demonstrates how phenomenology seeks to unite philosophy and social science, rather than define them as mutually exclusive domains of knowledge. (shrink)

This essay engages the work of Italian feminist philosopher Adriana Cavarero and her concept of the narratable self. Her relational humanism, rooted in our exposure to others, offers an ontology of uniqueness whose critique of abstraction, masculinism, and identity politics still resonates today where the meaning of a unique “you” is negotiated in embodied exchanges that may offer care or wounds. Cavarero develops an altruistic ethics that cultivates this humanism. I argue that her work should be extended to better capture (...) the political purchase of the narratable self that interacts dynamically and often ambiguously with the “we” of collective politics. Putting her work into conversation with the nineteenth‐century abolitionist and women's rights advocate Sojourner Truth, I suggest that Cavarero's work illuminates Truth as a philosopher of the narratable self. Moreover, Truth's work extends Cavarero's concerns with exposure that may do violence or offer care by making explicit the challenges of narration in the context of inequality, especially in terms of race and class. Exposure as an ontological and phenomenological condition then needs to take account of a broader publicity of textual, individual, and collective exposure to others to develop the critical, ethical, and political purchase it offers. (shrink)

In the real world, there can be constraints on rational decision-making: there can be limitations on what I can know and on what you can know. There can also be constraints on my ability to deliberate or on your ability to deliberate. It is useful to know what the norms of rational deliberation should be in ideal contexts, for fully informed agents, in an ideal world. But it is also useful to know what the norms of rational deliberation should be (...) in the actual world, in non-ideal contexts, for imperfectly informed agents, especially for big, life-changing decisions. That is, we want to know how to deliberate as best we can, given the real-world limitations on what we can know, and given real-world limitations on how we are able to deliberate. In this paper, our concern is with the norms of rational deliberation in certain, important, non-ideal contexts, where the reasoning occurs from the agent’s first person, subjective point of view. The norms governing the process of deliberation for real people in the sorts of non-ideal contexts we’ll consider need to reflect the way that real agents, with an incomplete grasp on the facts and an imperfect ability to deliberate, can be expected to proceed. Our central contention is that framing and exploring the deliberative process from the first person perspective allows us to uncover and explore important, real-world constraints on boundedly rational agents deliberating from the subjective perspective. (shrink)

The paper discusses four different topics: (1.) the role of personality in Hegel's system; his definitions of both (2.) logical and (3.) realphilosophical personality; (4.) the tension between the two.

In the post‐civil rights era in the United States, it is common to see included in a job announcement a declaration of the following sort: “we are an equal opportunity/affirmative action employer.” The ideal of equal opportunity has a complex relationship to the idea and practice of affirmative action, which is taken for granted in a typical job ad. I will explore the notion of equal opportunity insofar as it has figured in feminist philosophical writings about practical agendas and programs (...) for change, such as affirmative action, pregnancy and maternity leave, and comparable worth. As the concept of equal opportunity has gained moral and legal authority, social theorists have concentrated on what is practically required to guarantee equal opportunity. Identifying and articulating the practical requirements depends upon some conception of the obstacles to equal opportunity, such as discrimination based on race and sex, poverty, unequal needs and abilities, and so on. I will especially concentrate on how feminist philosophers have grappled with sex‐based discrimination and needs in proposing or advocating programs intended to broaden women's opportunities. (shrink)