The need to maintain the public trust in the integrity of the accounting profession has led to increased interest in research that examines the moral reasoning abilities (MRA) of Certified Public Accountants (CPAs). This study examines the MRA of CPAs practicing in small firms or as sole practitioners and the factors that affect MRA throughout their working careers.The results indicate that small-firm accounting practitioners exhibit lower MRA than expected for professionals and that age, gender and socio-political beliefs affect the moral (...) reasoning abilities of small-firm practitioners. We also find that completion of an ethics course in college has a positive impact on MRA. Also, the survey respondents indicate overwhelming support for including ethics courses within the business curriculum. Finally, the fact that those accountants with the lowest MRA are the least supportive of ethical training may indicate the need for mandatory, rather than optional, training in ethics both in university and Continuing Professional Education courses. (shrink)

Accountants confronted with ethical dilemmas are expected to comply with their ethical guide or seek advice from their professional body. This study of Chartered Accountants in Ireland records their views on the usefulness of a Code of Ethics, the efficacy of their professional Institute and the need for ethics courses in Continuing Professional Development. Peter Clarke is a lecturer in the Department of Accountancy, University College Dublin, Dublin 4; Nancy Hill and Kevin Stevens are members of the School of (...) Accountancy, DePaul University, Chicago. (shrink)

Accountants confronted with ethical dilemmas are expected to comply with their ethical guide or seek advice from their professional body. This study of Chartered Accountants in Ireland records their views on the usefulness of a Code of Ethics, the efficacy of their professional Institute and the need for ethics courses in Continuing Professional Development. Peter Clarke is a lecturer in the Department of Accountancy, University College Dublin, Dublin 4; Nancy Hill and Kevin Stevens are members of the School of (...) Accountancy, DePaul University, Chicago. (shrink)

This article is the lead piece in a special report that presents the results of a bioethical investigation into chimeric research, which involves the insertion of human cells into nonhuman animals and nonhuman animal embryos, including into their brains. Rapid scientific developments in this field may advance knowledge and could lead to new therapies for humans. They also reveal the conceptual, ethical, and procedural limitations of existing ethics guidance for human‐nonhuman chimeric research. Led by bioethics researchers working closely with an (...) interdisciplinary work group, the investigation focused on generating conceptual clarity and identifying improvements to governance approaches, with the goal of helping scholars, funders, scientists, institutional leaders, and oversight bodies (embryonic stem cell research oversight [ESCRO] committees and institutional animal care and use committees [IACUCs]) deliver principled and trustworthy oversight of this area of science. The article, which focuses on human‐nonhuman animal chimeric research that is stem cell based, identifies key ethical issues in and offers ten recommendations regarding the ethics and oversight of this research. Turning from bioethics’ previous focus on human‐centered questions about the ethics of “humanization” and this research's potential impact on concepts like human dignity, this article emphasizes the importance of nonhuman animal welfare concerns in chimeric research and argues for less‐siloed governance and oversight and more‐comprehensive public communication. (shrink)

Though virtue ethics is enjoying a resurgence, the topic of virtue cultivation has been largely neglected by philosophers. This volume remedies this gap, featuring mostly new essays, commissioned for this collection, by philosophers, theologians, and psychologists at the forefront of research into virtue. Each contribution focuses on some aspect of virtue development, either by highlighting virtue cultivation within distinctive traditions of ethical or religious thought, or by taking a developmental perspective to yield fresh insights into criticisms of virtue ethics, or (...) by examining the science that explains virtue development. The essays by Russell and Driver investigate virtue cultivation or problems associated with it from Aristotelian and utilitarian perspectives. Slote addresses virtue development from the sentimentalist standpoint. Swanton and Cureton and Hill explore self-improvement, the former with an eye to offering solutions to critiques of virtue ethics, the latter from a Kantian ethical vantage point. Slingerland examines contemporary psychology as well as virtue development in the Confucian tradition to counter situationist criticisms of virtue ethics. Flanagan, Bucar, and Herdt examine how virtue is cultivated in the Buddhist, Islamic, and Christian traditions, respectively. Narvaez, Thompson, and McAdams offer descriptive insights from psychology into virtue development. The result is a collection of extremely creative essays that not only fills the current gap but also promises to stimulate new work on a philosophically neglected yet vital topic. (shrink)

in her 2010 paper, "the new politics of community," Dr. Collins's argument on community as conceptually and practically a political construct provides a vital connection to the American philosophical tradition, particularly the work of W. E. B. Du Bois and John Dewey. In my response to her paper, I combine components of her argument with her earlier work in black feminist epistemology. I tie these insights to Du Bois's and Dewey's arguments regarding how communities develop. These are then connected to (...) the work by transnational feminist Chandra Mohanty and political scientist Benedict Anderson on imagined communities. I use these to develop a framework for thinking of some communities as communities of epistemic... (shrink)

The recent struggle over the confirmation of Clarence Thomas and the credibility of Anita Hill raises in a dramatic and pointed way many of the issues at stake in theorizing the public sphere in contemporary society. At one level, the Senate Judiciary Committee hearings on Hill’s claim that Thomas sexually harassed her constituted an exercise in democratic publicity as it has been understood in the classical liberal theory of the public sphere. The hearings opened to public scrutiny a function of (...) government, namely, the nomination and confirmation of a Supreme Court justice. They thus subjected a decision of state officials to the force of public opinion. Through the hearings, in fact, public opinion was constituted and brought to bear directly on the decision itself, affecting the process by which the decision was made as well as its substantive outcome. As a result, state officials were held accountable to the public by means of a discursive process of opinion and will formation.Yet that classical liberal view of the public sphere does not tell the whole story of these events.1 If were examine the Thomas confirmation struggle more closely, we see that the very meaning and boundaries of the concept of publicity was at stake. The way the struggle unfolded, moreover, depended at every point on who had the power to successfully and authoritatively define where the line between the public and the private would be drawn. It depended as well on who had the power to police and defend that boundary. 1. See Jürgen Habermas, The Structural Transformation of the Public Sphere: An Inquiry into a Category of Bourgeois Society, trans. Thomas Burger. Nancy Fraser is associate professor of philosophy and faculty fellow of the Center for Urban Affairs and Policy Research at Northwestern University, where she also teaches in the women’s studies program. She is the author of Unruly Practices: Power, Discourse, and Gender in Contemporary Social Theory. She is currently working on Keywords of the Welfare State, a jointly authored book with Linda Gordon. (shrink)

This book offers the first fully documented and historically contextualised account of the origins and implications of the concept of community in the work of Nancy and Blanchot. It analyses in detail the underlying philosophical, political, literary, and religious implications of the often misrepresented debate between Blanchot and Nancy.

In a recent volume titled Demande (Expectation), containing texts written over a period of more than thirty years, but each devoted to different aspects of the relationship between philosophy and literature, Jean-Luc Nancy offers a suggestive account of their mutual genesis and ongoing dialogue in order to underline the way in which, beyond their apparent dialectical reciprocity, philosophy and literature are each inseparable from the unanswered and unanswerable questions they ask themselves and each other. Both, in other words, are (...) said to belong to the “in-between,” that fragile zone of undecidability that, according to Nancy’s reading of Kant, is a salient characteristic of all supposed self-identity. This article explores some of the implications of Nancy’s formulation as it affects the seemingly intractable question of myth’s interruption. It considers in particular some of the problematic features, deriving, it argues, from the inescapable fragility of thought itself, that may to be found in Nancy’s sometimes tense and contradictory engagement with the work of Maurice Blanchot, the subject of two important essays in Demande, which raises probing questions of Nancy’s own philosophical enterprise. (shrink)

The 2015 Varsity Medical Ethics debate convened upon the motion: “This house believes nootropic drugs should be available under prescription”. This annual debate between students from the Universities of Oxford and Cambridge, now in its seventh year, provided the starting point for arguments on the subject. The present article brings together and extends many of the arguments put forward during the debate. We explore the current usage of nootropic drugs, their safety and whether it would be beneficial to individuals and (...) society as a whole for them to be available under prescription. The Varsity Medical Debate was first held in 2008 with the aim of allowing students to engage in discussion about ethics and policy within healthcare. The event is held annually and it is hoped that this will allow future leaders to voice a perspective on the arguments behind topics that will feature heavily in future healthcare and science policy. This year the Oxford University Medical Society at the Oxford Union hosted the debate. (shrink)

If anything marks the image, it is a deep ambivalence. Denounced as superficial, illusory, and groundless, images are at the same time attributed with exorbitant power and assigned a privileged relation to truth. In this collection of writings on images and visual art, the author explores this through an extraordinary range of references.

Thomas E. Hill, Jr.; Servility and Self-Respect, The Monist, Volume 57, Issue 1, 1 January 1973, Pages 87–104, https://doi.org/10.5840/monist197357135.

With the progress of science we become more and more aware of the undiscovered, and of our feebleness to visualize or express what is dimly known to us. Geologists estimate that man evolved some 1,000,000 years ago on an earth which astronomers say is some 2,000,000,000 years old. Caution is required in accepting such figures, for we must remember how far out Lord Kelvin was in estimating the age of the earth—before the discovery of radium. Man has been civilized for (...) some 5,000 years, and Galileo, with his telescope and revolutionary ideas, lived some 300 years ago. There may be, we are told, a million million years before the sun grows weak and the earth becomes farther from the sun so that all life freezes. Long before this man may use up the metals available for his machines, and those ready sources of energy now so wastefully used, by which he at present multiplies and swarms in cities. In such case he will return through birth control or famine, or both, to a simple, uncrowded, pastoral existence. There is little likelihood of his being able to use atomic energy, other than that which reaches the earth as sun radiation and is available directly or as energy stored in water-power, wood, coal, and oil. (shrink)

I defend the relatively orthodox view that reasons for action are premises in good practical reasoning, against recent counterexamples that suggest that, like “government house” moral justifications, some reasons are to be ignored in deliberation. I also explain, positively, what is right about the orthodoxy. Unless reasons are premises in good practical reasoning, reasons cannot be normative in the way they are usually taken to be, and relatedly, are unfit to play certain familiar theoretical and related everyday roles that give (...) many appeals to reasons their distinctive point. (shrink)

Consider normative properties and facts, such as facts consisting in something's being what you ought to do, or the property of being morally wrong. Normative naturalism is the view that normative properties and facts such as these exist, and that they are natural properties and facts. Some suspect, however, that normativity is incompatible with a wholly naturalistic worldview: that the normative couldn't be natural because it's somehow “just too different” from the natural. I critically examine recent forms of this “just (...) too different” objection to normative naturalism, with a view to making the debate accessible to a general philosophical audience. (shrink)

A study of visual culture in the teaching of the life sciences.

We address the ethics of scenarios in which one party entraps, intentionally tempts or intentionally tests the virtue of another. We classify, in a new manner, three distinct types of acts that are of concern, namely acts of entrapment, of intentional temptation and of virtue testing. Our classification is, for each kind of scenario, of itself neutral concerning the question whether the agent acts permissibly. We explain why acts of entrapment are more ethically objectionable than like acts of intentional temptation (...) and why these, in turn, are more ethically objectionable than like acts of virtue testing. Along the way, we scrutinize, and eventually reject, the view that acts of entrapment are ethically unacceptable because intentional temptation is involved in entrapment. (shrink)

This collection of writings by Jean-Luc Nancy, the renowned French critic and poet, delves into the history of philosophy to locate a fundamentally poetic modus operandi there. The book represents a daring mixture of Nancy’s philosophical essays, writings about artworks, and artwork of his own. With theoretical rigor, Nancy elaborates on the intrinsic multiplicity of art as a concept of “making,” and outlines the tensions inherent in the faire, the “making” that characterizes the very process of production (...) and thereby the structure of poetry in all its forms. Nancy shows that this multiplication that belongs to the notion of art makes every single work communicate with every other, all material in the artwork appeal to some other material, and art the singular plural of a praxis of the finite imparting of an infinity which is actually there in every utterance. In the collection, Nancy engages with the work of, among others, François Martin, Maurice Blanchot, and On Kawara. (shrink)

Constitutivists attempt to ground reasons for action in the constitutive features of agency. Central to Enoch's famous “shmagency” objection to constitutivism is the idea that constitutivists should worry about the question whether there is reason to be an agent rather than a “shmagent”-where a shmagent is a non-agent being who lacks the constitutive features of agency, but is otherwise as similar to agents as can be. I explain why constitutivism isn’t in trouble even if there’s no reason to be an (...) agent. The nature of agency can in principle ground authoritative reasons for agents to act, even if there isn’t, in addition, a reason to be an agent. Relatedly, I explain why a prominent strand in previous responses to Enoch is misleading in focusing on whether the request for reasons to be an agent, as posed by the shmagent, is even possible or intelligible. Even if the shmagent’s request for reasons is possible and intelligible-as I argue it is-this doesn’t matter for constitutivists, for the request is misguided: constitutivists need no reasons to be an agent. (shrink)

Objectives: To explore how subjects in a placebo-controlled vitamin A supplementation trial among Ghanaian women aged 15–45 years perceive the trial and whether they know that not all trial capsules are the same, and to identify factors associated with this knowledge.Methods: 60 semistructured interviews and 12 focus groups were conducted to explore subjects’ perceptions of the trial. Steps were taken to address areas of low comprehension, including retraining fieldworkers. 1971 trial subjects were randomly selected for a survey measuring their knowledge (...) that not all trial capsules are the same. The subjects’ fieldworkers were also interviewed about their characteristics and trial knowledge. Factors associated with knowledge were explored using multi-level modeling.Results: Although subjects knew they were taking part in research, most thought they were receiving an active and beneficial medication. Variables associated with knowledge were education and district of residence. Radio broadcasts benefited those with some schooling. Fieldworkers’ characteristics were not associated with subjects’ knowledge.Conclusions: Research and debate on new or improved consent procedures are urgently required, particularly for subjects with little education. (shrink)

" Nancy Bauer begins her book by asking: "Then what kind of a problem does being a woman pose?

Bioethics needs an expanded moral vision. It is now time for bioethics to take full account of the problems of health disparities and structural injustice that are made newly urgent by the COVID-19 pandemic and the effects of climate change. Nancy M. P. King, Gail E. Henderson, and Larry R. Churchill make the case for a more social understanding and application of justice, a deeper humility in assessing expertise in bioethics consulting, a broader and more relevant research agenda, and (...) greater appreciation of the profound health implications of global warming. (shrink)

Nancy Fraser’s powerful new book documents the “movements of feminism” and the shifts in the feminist imaginary since the 1970s. Fraser follows the history of feminism from the ferment of the New Left, during which “Second Wave” feminism emerged as a struggle for women’s liberation alongside other social movements, to its emersion in identity politics following the decline of its initial utopian energies. Alongside this detailed history, Fraser recognizes the need for a reinvigorated feminist radicalism to respond to the (...) crisis in neoliberalism. She argues for a feminism that could join other egalitarian movements in struggles aimed at subjecting capitalism to democratic control, while retrieving the core utopian insights of feminism’s earlier phases. (shrink)

Kevin Hill presents a highly original study of Nietzsche's thought, the first book to examine in detail his debt to the work of Kant. Hill argues that Nietzsche is a systematic philosopher who knew Kant far better than is commonly thought, and that he can only be properly understood in relation to him. Nietzsche's Critiques will be of great value to scholars and students with interests in either of these philosophical giants, or in the history of ideas generally.

Kevin Hill's highly original new interpretation of Nietzsche's philosophy is the first to examine in detail his debt to Kant, in particular the Critique of Pure Reason, Critique of Practical Reason, and Critique of Judgement. Nietzsche, Hill argues, knew Kant far better than is commonly thought, and can only be thoroughly understood in relation to Kant.Nietzsche's Critiques maintains that beneath the surface of his texts there is a systematic commitment to a form of early Neo-Kantianism in metaphysics and epistemology, ethics, (...) and aesthetics, grounded in his reading of the three Critiques, Kuno Fischer's commentary on the first Critique, and Friedrich Lange's discussion of Kant in The History of Materialism. The book also documents the decisive influence Nietzsche's close reading of the Critique of Judgement had on the writing of the Birth of Tragedy, and offers a remarkably accessible interpretation of Kant's system, while clarifying such difficult issues as the interpretation of Kant's 'Transcendental Deduction' and his notion of reflective judgement.Lucid and thorough, Hill's work will be of great value to scholars and students with interests in either of these philosophical giants, or in the history of ideas generally. (shrink)

The ethical tensions inherent in all Baby Doe treatment decisions are compounded by medical uncertainty. Physicians both here and abroad have adopted various strategies. Swedish doctors tend to withhold treatment from the beginning from infants for whom statistical data suggest a grim prognosis. The British are more likely to initiate treatment but withdraw it if the infant appears likely to die or suffer severe brain damage. The trend in the U.S. is to start treating any baby who is potentially viable (...) and continue until it is virtually certain that the infant will die. The “least worst” strategy is an individualized one: starting treatment gathering data, and then reassessing the decision. (shrink)

Calls are increasing for American health care to be organized as a learning health care system, defined by the Institute of Medicine as a health care system “in which knowledge generation is so embedded into the core of the practice of medicine that it is a natural outgrowth and product of the healthcare delivery process and leads to continual improvement in care.” We applaud this conception, and in this paper, we put forward a new ethics framework for it. No such (...) framework has previously been articulated. The goals of our framework are twofold: to support the transformation to a learning health care system and to help ensure that learning activities carried out within such a system are conducted in an ethically acceptable fashion. (shrink)

For over twenty years Nancy Hartsock has been a powerful voice in the effort to forge a feminism sophisticated and strong enough to make a difference in the real world of powerful political and economic forces. This volume collects her most important writings, offering her current thinking about this period in the development of feminist political economy and presenting an important new paper, “The Feminist Standpoint Revisited.”Central themes recur throughout the volume: in particular, the relationships between theory and activism, (...) between feminism and Marxism, and between postmodernism and politics. Readers will appreciate Hartsock’s account of how so much of her theoretical work grew directly out of the demands of the activist life. The Feminist Standpoint Revisited is an important record and a timely reevaluation of the development of feminist thought, as well as a contribution to current work. It will be a valuable resource for feminist theorists in a wide variety of disciplines. (shrink)