English has plural terms as well as singular terms. But our standard formal languages, e.g., the predicate calculus, feature only singular terms. How can the plural idiom be formalized?‘Changing the subject’ is by far the most common plurals strategy among both philosophers and linguists: a plural term is replaced by a singular term standing for some complex object that ‘contains’ the individuals to which the plural term alludes. For example, one might simply replace ‘A, B imply C’ with ‘{A, B} (...) implies [singular] C’. We uncover a surprising variety of ways to change the subject, of ever‐increasing complexity and ingenuity. Our question is whether any can made to work. (shrink)

Explainable artificial intelligence (XAI) seeks to produce explanations for those machine learning methods which are deemed opaque. However, there is considerable disagreement about what this means and how to achieve it. Authors disagree on what should be explained (topic), to whom something should be explained (stakeholder), how something should be explained (instrument), and why something should be explained (goal). In this paper, I employ insights from means-end epistemology to structure the field. According to means-end epistemology, different means ought to be (...) rationally adopted to achieve different epistemic ends. Applied to XAI, different topics, stakeholders, and goals thus require different instruments. I call this the means-end account of XAI. The means-end account has a descriptive and a normative component: on the one hand, I show how the specific means-end relations give rise to a taxonomy of existing contributions to the field of XAI; on the other hand, I argue that the suitability of XAI methods can be assessed by analyzing whether they are prescribed by a given topic, stakeholder, and goal. (shrink)

Substantivalists believe that spacetime and its parts are fundamental constituents of reality. Relationalists deny this, claiming that spacetime enjoys only a derivative existence. I begin by describing how the Galilean symmetries of Newtonian physics tell against both Newton's brand of substantivalism and the most obvious relationalist alternative. I then review the obvious substantivalist response to the problem, which is to ditch substantival space for substantival spacetime. The resulting position has many affinities with what are arguably the most natural interpretations of (...) special and general relativity. I move on to consider and reject two recent antisubstantivalist lines of thought. The interim conclusion is that the best argument for relationalism is an appeal to Ockham's razor. However, for this to be successful there must be genuine relationalist theories that share the theoretical virtues of their substantivalist rivals but without the additional ontological commitment. The bulk of the paper is therefore an investigation of various concrete relationalist proposals. I distinguish three options for the relationalist in the face of the success of Galilean invariant physics and trace how these generalise to relativistic physics. One of the options is particularly promising but, since its basic objects end up being spacetime points, this does not help the prospects of relationalism as traditionally conceived. I end with some reflections on the fate of substantivalism in the aftermath of the Hole Argument, concluding that we have as yet to be given good reasons to abandon the natural, substantivalist interpretation of current physics. (shrink)

Immanuel Kant is often considered to be the source of the contemporary idea of human dignity, but his conception of human dignity and its relation to human value and to the requirement to respect others have not been widely understood. Kant on Human Dignity offers the first in-depth study in English of this subject. Based on a comprehensive analysis of all the passages in which Kant uses the term ;dignity, as well as an analysis of the most prominent arguments for (...) a value of human beings in the Kant literature, the book carefully examines different ways of construing the relationship between dignity, value and respect for others. It takes seriously Kant s Copernican Revolution in moral philosophy: Kant argues that moral imperatives cannot be based on any values without yielding heteronomy. Instead it is imperatives of reason that determine what is valuable. The requirement to respect all human beings is one such imperative. Respect for human beings does not follow from human dignity for this would violate autonomy but is an unconditional command of reason. Following this train of thought yields a unified account of Kant s moral philosophy. (shrink)

To ensure ethical employee behavior, companies often utilize several forms of mostly one-way communication such as codes of conduct. The extent to which these efforts, in addition to informing about the company stance on ethics, are able to positively influence behavior is disputed. In contrast, research on business ethics communication and behavior indicates a relatively clear, positive link between open workplace dialogue about ethical issues and ethical conduct. In this article, I therefore address the question: What influences employee attitudes to (...) talking openly about ethical issues? Answers are proposed on the basis of focus group interviews with staff at the Denmark and Brazil affiliates of the global healthcare company Novo Nordisk. It was found that interest in discussing ethical issues was influenced by two main factors: employee conceptualizations of business ethics and the level of inter-collegial trust, credibility, and confidence. In this article, by examining these phenomena, I aim at providing insight that can both inform scholars in these fields as well as help managers in their attempts to promote open workplace dialogue about ethical issues. (shrink)

Philosophy in the English-speaking world is dominated by analytic approaches to its problems and projects; but theology has been dominated by alternative approaches. Many would say that the current state in theology is not mere historical accident, but is, rather, how things ought to be. On the other hand, many others would say precisely the opposite: that theology as a discipline has been beguiled and taken captive by 'continental' approaches, and that the effects on the discipline have been largely deleterious. (...) The methodological divide between systematic theologians and analytic philosophers of religion is ripe for exploration. The present volume represents an attempt to begin a much-needed interdisciplinary conversation about the value of analytic philosophical approaches to theological topics. Most of the essays herein are sympathetic toward the enterprise the editors are calling analytic theology; but, with an eye toward balance, the volume also includes essays and an introduction that try to offer more critical perspectives on analytic theology. (shrink)

This paper reviews the hole argument as an argument against spacetime substantivalism. After a careful presentation of the argument itself, I critically review possible responses.

A systematic treatment of Hume's conception of imagination in all the main topics of his philosophy.

In his paper ``What is Structural Realism?'' James Ladyman drew a distinction between epistemological structural realism and metaphysical (or ontic) structural realism. He also drew a suggestive analogy between the perennial debate between substantivalist and relationalist interpretations of spacetime on the one hand, and the debate about whether quantum mechanics treats identical particles as individuals or as `non-individuals' on the other. In both cases, Ladyman's suggestion is that an ontic structural realist interpretation of the physics might be just what is (...) needed to overcome the stalemate. The main thesis of this paper is that, whatever the interpretative difficulties of generally covariant spacetime physics are, they do not support or suggest structural realism. In particular, I hope to show that there is in fact no analogy that supports a similar interpretation of the metaphysics of spacetime points and of quantum particles. (shrink)

Is the objective passage of time compatible with relativistic physics? There are two easy routes to an affirmative answer: (1) provide a deflationary analysis of passage compatible with the block universe, or (2) argue that a privileged global present is compatible with relativity. (1) does not take passage seriously. (2) does not take relativity seriously. This paper is concerned with the viability of views that seek to take both passage and relativity seriously. The investigation proceeds by considering how traditional A-theoretic (...) conceptions of passage might be generalized to relativistic space-times without incorporating a privileged global present. I argue that the most promising position marries the idea that open possibilities for the future are settled as time passes with a ‘non-standard’ interpretation of the relevant formal models. (shrink)

All surviving manuscripts of the Dialexeis of Maximus of Tyre descend from the oldest, Parisinus Graecus 1962. Where they diverge, they do so as a result either of error or of attempts at correction. The history of the conjectural emendation of the Dialexeis thus begins with the second oldest manuscript, Vaticanus Graecus 1390, which dates from the third quarter of the thirteenth century. Since that time, the most significant contributions have come from two scholars, one of the fifteenth century and (...) one of the eighteenth: Zanobi Acciaiuoli, librarian at the monastery of San Marco in Florence, many of whose corrections found their way anonymously into the editio princeps of 1557 via the manuscript used by Stephanus; and Jeremiah Markland, whose ideas are recorded as an appendix to the second, posthumous edition of John Davies's Maximus, published in 1740. J. J. Reiske's edition of 1774–5 and Friedrich Duebner's of 1840 also contain valuable material. But the field is by no means yet picked clean: witness most recently the useful articles of Professors Koniaris and Renehan. I offer the following gleanings of my own. (shrink)

What is morality? How many moral values are there? And what are they? According to the theory of morality-as-cooperation, morality is a collection of biological and cultural solutions to the problems of cooperation recurrent in human social life. This theory predicts that there will be as many different types of morality as there are different types of cooperation. Previous research, drawing on evolutionary game theory, has identified at least seven different types of cooperation, and used them to explain seven different (...) types of morality: family values, group loyalty, reciprocity, heroism, deference, fairness and property rights. Here we explore the conjecture that these simple moral ‘elements’ combine to form a much larger number of more complex moral ‘molecules’, and that as such morality is a combinatorial system. For each combination of two elements, we hypothesise a candidate moral molecule, and successfully locate an example of it in the professional and popular literature. These molecules include: fraternity, blood revenge, family pride, filial piety, gavelkind, primogeniture, friendship, patriotism, tribute, diplomacy, common ownership, honour, confession, turn taking, restitution, modesty, mercy, munificence, arbitration, mendicancy, and queuing. These findings indicate that morality – like many other physical, biological, psychological and cultural systems – is indeed a combinatorial system. Thus morality-as-cooperation provides a principled and powerful theory, that explains why there are many moral values, and successfully predicts what they will be; and it generates a systematic framework that has the potential to explain all moral ideas, possible and actual. Pursuing the many implications of this theory will help to place the study of morality on a more secure scientific footing. (shrink)

PurposeThe purpose of this paper is to add one further value to the previously articulated “universal values” and to describe the constituent components of three universal values.Design/methodology/approachThis interpretive/constructivist study of Australia's largest online community of seniors involved a 30‐month ethnographic investigation. After an initial period of 11 months of observing social interaction on the entire site, in‐depth, semi‐structured interviews were conducted with 30 participants, selected according to criterion sampling, a form of purposive sampling.FindingsFour key moral values were identified: equality, freedom, (...) respect and trust. All of them had been found in other studies, with equality and respect (as human dignity) identified as universal values. The findings from this study suggest that freedom is another universal value.Originality/valueThis study extends the understanding of universal values to include freedom. Further, it demonstrates the constituent components for freedom, and those of two other universal values previously identified in the literature, equality and human dignity, as well as revealing linkages between these three values. (shrink)

Diffeomorphism invariance is sometimes taken to be a criterion of background independence. This claim is commonly accompanied by a second, that the genuine physical magnitudes (the ``observables'') of background-independent theories and those of background-dependent (non-diffeomorphism-invariant) theories are essentially different in nature. I argue against both claims. Background-dependent theories can be formulated in a diffeomorphism-invariant manner. This suggests that the nature of the physical magnitudes of relevantly analogous theories (one background free, the other background dependent) is essentially the same. The temptation (...) to think otherwise stems from a misunderstanding of the meaning of spacetime coordinates in background-dependent theories. (shrink)

We make some remarks on the mathematics and metaphysics of the hole argument, in response to a recent article in this journal by Weatherall ([2018]). Broadly speaking, we defend the mainstream philosophical literature from the claim that correct usage of the mathematics of general relativity `blocks' the argument.

This book is a critical introduction to contemporary French philosopher Jacques Rancière. It is the first introduction in any language to cover all of his major work and offers an accessible presentation and searching evaluation of his significant contributions to the fields of politics, pedagogy, history, literature, film theory and aesthetics. This book traces the emergence of Rancière’s thought over the last forty-five years and situates it in the diverse intellectual contexts in which it intervenes. Beginning with his egalitarian critique (...) of his former teacher Louis Althusser, the book tracks the subsequent elaboration of Rancière’s highly original conception of equality. This approach reveals that a grasp of his early archival and historiographical work is vital for a full understanding both of his later politics and his ongoing investigation of art and aesthetics. Along the way, this book explains and analyses key terms in Rancière’s very distinctive philosophical lexicon, including the ‘police’ order, ‘disagreement’, ‘political subjectivation’, ‘literarity’, the ‘part which has no part’, the ‘regimes of art’ and ‘the distribution of the sensory’. This book argues that Rancière’s work sets a new standard in contestatory critique and concludes by reflecting on the philosophical and policy implications of his singular project. (shrink)

In this article, I examine what Kant’s Formula of Universal Law requires of an individual agent in situations of great need, e.g.: if you can easily help a drowning child, or if you know of a famine situation in another country. I first explain why I do not simply apply the standard interpretation of how one can derive concrete duties from Kant’s Universal Law formulation of the Categorical Imperative. I then glean an alternative procedure from Kant’s texts and give the (...) reasons for using that interpretation. Finally, I apply the alternative procedure to situations of great need. – According to the interpretation I glean from Kant’s texts, one (i) should not make an exception to (ii) laws that we believe to be objectively necessary, whereby we derive these rules from (iii) universal ends of humankind. Since we take survival as one of the universal ends of mankind, we deem helping someone whose life is in danger as objectively necessary (to achieve the end). The formal Categorical Imperative demands that one does not make an exception to this rule. Applying this interpretation to cases of great need depends on at least three factors: (i) how urgent the need is, (ii) how great the costs are to the one who helps, and (iii) how many people can help. But at one extreme, where you are the only one who can easily save an innocent person’s life, the Kantian procedure generates a strict duty to help the other in need. (shrink)

In this article I argue that Kant's conception of dignity is commonly misunderstood. On the basis of a few passages in the Grundlegung scholars often attribute to Kant a view of dignity as an absolute inner value all human beings possess. However, a different picture emerges if one takes into account all the passages in which Kant uses ‘dignity’. I shall argue that Kant's conception of dignity is a more Stoic one: He conceives of dignity as sublimity ( Erhabenheit ) (...) or the highest elevation of something over something else. ‘Dignity’ expresses that something is ‘raised above’ all else. What it is raised above, and in virtue of what, depends on the context in which Kant uses ‘dignity’. For instance, he talks about the dignity of a monarch to refer to his rank as the ruler of his subjects. When Kant refers to the dignity of humanity, he expresses the view that human beings have a prerogative over the rest of nature in virtue of being free. What Kant is saying in the famous Grundlegung passage on dignity is that morality is raised above other determinations of will in that morality alone should be valued unconditionally. In unfolding the complicated usage of ‘dignity’ in Kant's works, my reading helps to bring out the coherence of his ethics. (shrink)

The implications for the substantivalist–relationalist controversy of Barbour and Bertotti's successful implementation of a Machian approach to dynamics are investigated. It is argued that in the context of Newtonian mechanics, the Machian framework provides a genuinely relational interpretation of dynamics and that it is more explanatory than the conventional, substantival interpretation. In a companion paper (Pooley [2002a]), the viability of the Machian framework as an interpretation of relativistic physics is explored. 1 Introduction 2 Newton versus Leibniz 3 Absolute space versus (...) an affine connection 4 Anti-relationalist arguments 5 Rehabilitating relationalism 6 Dynamics on the relative configuration space 7 Intrinsic particle dynamics 8 Conclusion. (shrink)

If it is ethically wrong to hold some beliefs, there may be a conflict between the demands of morality and the demands of rationality. A recent theory holds that no such conflict exists: any morally wrong belief is also irrational to hold, made irrational through a phenomenon of radical moral encroachment. In this paper, I argue that radical moral encroachment fails to coordinate ethical and epistemic norms, given plausible epistemological principles and various substantive accounts of which beliefs are morally wrong, (...) including those endorsed by radical moral encroachment theorists themselves. (shrink)

This article’s central aim is to debunk the overly simplified, paradigmatic, and essentialist description of certain types of Muslim sexuality, arguing that such essentialist characterization of Muslims ignores the nonunique social determinants (poverty, education, and sociostructural exclusions) of HIV/aids risk in an increasingly globalized world. To support this argument, we rely on a thematic and comparative analysis. A reoccurring theme in this project is that issues of public health, human rights, justice, and social empowerment are inextricably intertwined. Having established a (...) conceptual framework linking health and human rights, we use a comparative analysis of the cases of Iran, Indonesia, and Bangladesh in an attempt to single out similarities and differences among these cases. All these cases hold a majority Muslim population (at 98%, 86%, and 89%, respectively) and are also representative of the two primary strands of Islam: Shi’a and Sunni. Additionally, each of these states has signed the Declaration of Commitment on HIV/aids and reports the progress of their HIV/aids treatment and prevention efforts to United Nations Program on HIV/aids, the United Nations organization tasked with monitoring and combating the spread of HIV/aids. (shrink)

Niches and mechanisms are two important but contested elements in the study of organism-environment interactions. Although they are closely interrelated, with niches playing a crucial role in theorizing about ecological and evolutionary mechanisms such as niche construction, facilitation, and species invasion, philosophical discussions about each issue have been largely disconnected. This collection addresses this gap, bringing together contributions from philosophers and biologists about the niche concept, niche construction theory, and ecological and evolutionary mechanisms. In this introduction we provide some background (...) to the collection, which arose out of two workshops organized within an interdisciplinary research consortium. We also summarize each contribution, organized roughly into three groups with considerable overlap and interrelations: niche construction and evolutionary theory, niches, and ecological and evolutionary mechanisms. (shrink)

In the first part of this paper a relational account of incongruent counterparts is defended against an argument due to Kant. I then consider a more recent attack on such an account, due to John Earman, which alleges that the relationalist cannot account for the lawlike left--right asymmetry manifested in parity-violating phenomena. I review Hoefer's, Huggett's and Saunders' responses to Earman's argument and argue that, while a relationalist account of parity-violating laws is possible, it comes at the cost of non-locality.

There are strong indications that many consumers are switching towards more socially and environmentally responsible products and services, reflecting a shift in consumer values indicated in several countries. However, little is known about the motives that drive some toward, or deter others from, higher levels of ethical concern and action in their purchasing decisions. Following a qualitative investigation using ZMET and focus group discussions, a questionnaire was developed and administered to a representative sample of consumers; nearly 1,000 usable questionnaires were (...) collected. The degree of awareness, concern and action regarding 16 ethical issues was quantified, using a measure developed from the Stages of Change concept within the Transtheoretical model. Motivations for ethical behaviour, in relation to each individual’s most salient ethical issue, were investigated using initially 22 motive statements within the framework of the Decisional Balance Scale (DBS). The findings suggest that the DBS and Stages model have an explanatory value within the ethical decision-making context, and that the motives identified do reflect the Decisional Balance Constructs. Indeed the study suggests that respondents’ motivational attitudes are a function of their stage of ethical awareness, concern and action. Therefore, the Decisional Balance Scale may well prove useful for designing appropriate interventions and communications to facilitate movement towards more ethical decision-making. These findings yield strategic insight for communicating messages to ethical consumers and for better understanding their purchasing decisions. (shrink)

In this paper I offer an argument against one important version of panentheism, that is, mereological panentheism. Although panentheism has proven difficult to define, I provide a working definition of the view, and proceed to argue that given this way of thinking about the doctrine, mereological accounts of panentheism have serious theological drawbacks. I then explore some of these theological drawbacks. In a concluding section I give some reasons for thinking that the classical theistic alternative to panentheism is preferable, all (...) things considered. (shrink)

Why and under what conditions are individuals altruistic to family and friends in their social networks? Evolutionary psychology suggests that such behaviour is primarily the product of adaptations for kin- and reciprocal altruism, dependent on the degree of genetic relatedness and exchange of benefits, respectively. For this reason, individuals are expected to be more altruistic to family members than to friends: whereas family members can be the recipients of kin and reciprocal altruism, friends can be the recipients of reciprocal altruism (...) only. However, there is a question about how the effect of kinship is implemented at the proximate psychological level. One possibility is that kinship contributes to some general measure of relationship quality (such as ‘emotional closeness’), which in turn explains altruism. Another possibility is that the effect of kinship is independent of relationship quality. The present study tests between these two possibilities. Participants (N= 111) completed a self-report questionnaire about their willingness to be altruistic, and their emotional closeness, to 12 family members and friends at different positions in their extended social networks. As expected, altruism was greater for family than friends, and greater for more central layers of the network. Crucially, the results showed that kinship made a significant unique contribution to altruism, even when controlling for the effects of emotional closeness. Thus, participants were more altruistic towards kin than would be expected if altruism was dependent on emotional closeness alone – a phenomenon we label a ‘kinship premium’. These results have implications for the ongoing debate about the extent to which kin relations and friendships are distinct kinds of social relationships, and how to measure the ‘strength of ties’ in social networks. (shrink)

In this paper I argue, based on a comparison of Spinoza's and Descartes‟s discussion of error, that beliefs are affirmations of the content of imagination that is not false in itself, only in relation to the object. This interpretation is an improvement both on the winning ideas reading and on the interpretation reading of beliefs. Contrary to the winning ideas reading it is able to explain belief revision concerning the same representation. Also, it does not need the assumption that I (...) misinterpret my otherwise correct ideas as the interpretation reading would have it. In the first section I will provide a brief overview of the notion of inherence and its role in Spinoza‟s discussion of the status of finite minds. Then by examining the relation between Spinoza‟s and Descartes‟ distinction of representations and attitudes, I show that affirmation can be identified with beliefs in Spinoza. Next, I will take a closer look at the identification of intellect and will and argue that Spinoza's identification of the two is based on the fact that Spinoza sees both as the active aspect of the mind. After that, I analyze Spinoza‟s comments on the different scopes of will and intellect, and argue that beliefs are affirmations of the imaginative content of the idea. Finally, through Spinoza‟s example of the utterance of mathematical error, I present my solution to the problem of inherence of false beliefs. (shrink)

Purpose Professional ethics is explored with three main foci: a critique of codes of conduct and the value of creating a global code for information and communication technology ; a critique of ICT professional certification; and the debate over whether ICT is really a profession. Design/methodology/approach This is a conceptual reflection on the current state of the ICT industry internationally, informed by the literature. Findings Compared to a mature profession, such as health, ICT is a young profession. This is evidenced (...) in the disparity of domains of practice, the lack of agreement on universal values governing the industry and the ongoing difficulties in creating international certification. Originality/value Until now, there has been little recognition of the corporatisation of ICT professionals and the effect that has on their ability to engage in appropriate professional ethics. More research is needed to explore appropriate ways in which ethical behaviour can be encouraged in the corporate workplace, including how professional development can be strengthened through building learning organisations. (shrink)

The notion of choice and its individualistic underpinnings is fundamentally inconsistent with the collectivist NHS ethosIn both the policy1 and academic2 literatures, the issue of extending patient choice in the UK National Health Service is currently a much discussed issue. From December 2005—for example, general practitioners will be required to offer patients needing elective surgery the choice of five providers at the point of referral.1 Choice is often thought of as an intrinsically good thing; that is, that people value choice (...) in and of itself.3 A probable underlying reason for this belief is that choice is tied in with the notion of individual autonomy, or freedom, a concept that looms large in ethical theories of the good. Beauchamp and Childress—for example, classified respect for …. (shrink)

Zum ersten Mal uberhaupt werden durch die vorliegende Untersuchung verschiedene zentrale Aspekte der literarischen Kleinform aSprucho in umfassender Weise behandelt.

In 2012, a new and promising gene manipulation technique, CRISPR-Cas9, was announced that seems likely to be a foundational technique in health care and agriculture. However, patents have been granted. As with other technological developments, there are concerns of social justice regarding inequalities in access. Given the technologies’ “foundational” nature and societal impact, it is vital for such concerns to be translated into workable recommendations for policymakers and legislators. Colin Farrelly has proposed a moral justification for the use of patents (...) to speed up the arrival of technology by encouraging innovation and investment. While sympathetic to his argument, this article highlights a number of problems. By examining the role of patents in CRISPR and in two previous foundational technologies, we make some recommendations for realistic and workable guidelines for patenting and licensing. (shrink)

Methods of machine learning (ML) are gradually complementing and sometimes even replacing methods of classical statistics in science. This raises the question whether ML faces the same methodological problems as classical statistics. This paper sheds light on this question by investigating a long-standing challenge to classical statistics: the reference class problem (RCP). It arises whenever statistical evidence is applied to an individual object, since the individual belongs to several reference classes and evidence might vary across them. Thus, the problem consists (...) in choosing a suitable reference class for the individual. I argue that deep neural networks (DNNs) are able to overcome specific instantiations of the RCP. Whereas the criteria of narrowness, reliability, and homogeneity, that have been proposed to determine a suitable reference class, pose an inextricable tradeoff to classical statistics, DNNs are able to satisfy them in some situations. On the one hand, they can exploit the high dimensionality in big-data settings. I argue that this corresponds to the criteria of narrowness and reliability. On the other hand, ML research indicates that DNNs are generally not susceptible to overfitting. I argue that this property is related to a particular form of homogeneity. Taking both aspects together reveals that there are specific settings in which DNNs can overcome the RCP. (shrink)

Over the last 60 years the idea of human dignity has become increasingly prominent in the political discourse on human rights. In United Nations documents, for instance, human dignity is currently presented as the justification for human rights. In this paper I shall argue that the contemporary way in which human dignity is thought to ground human rights is very different from the way human dignity has been understood traditionally. My aim is to contrast the contemporary paradigm of dignity to (...) a different one that has been prominent historically from Cicero onwards. My conclusion is that if one wants to use the contemporary conception of dignity, one cannot refer to the history of philosophy for support of this conception, and if one wants to use this history in support, one would have to employ a different conception of dignity that uses a different pattern of thought. (shrink)

Management accounting and control seeks to provide information that substantiates decision-making at all firm levels and thus may also foster ethical decision-making. Against this background, this article presents a systematic literature review of research on management accounting and control and business ethics that has been published in the Journal of Business Ethics. Through this review, we intend to bring to the forefront a research topic that has been widely neglected in broader literature reviews on accounting ethics research and that has (...) been covered by a small number of articles published by traditional leading accounting journals only. Our systematic literature review is guided by a theoretical framework that integrates the decision-facilitating and decision-influencing roles of management accounting and control information and the stages of the ethical decision-making process. Through this theoretical lens, we analyze 64 management accounting and control articles published in the Journal of Business Ethics over more than three decades. Synthesizing and structuring this research, we discuss prior accomplishments and elaborate on avenues for future research. (shrink)

The Constitution of Independence is a contribution to the newly rejuvenated subject of comparative Commonwealth constitutional law, politics, and history. In Australia, Canada, and New Zealand, a series of fascinating developments have been under way for more than a decade, characterized by independent thinking, experimentation, and cross-Commonwealth borrowing of constitutional ideas. These include the final termination of constitutional ties with the United Kingdom Parliament and the emergence of controversial issues including variably entrenched or implied rights and freedoms; wide-ranging claims by (...) indigenous peoples; republicanism; and assertions of national, popular, and sectional sovereignty.This book explores the development of constitutional thinking in Australia, Canada, and New Zealand from early domination by Imperial ideas, through the adoption of the Statute of Westminster and the contemplation of severing Imperial connections, to irreversible acquisition of constitutional independence in the 1980s. This book focusses primarily on sovereignty and the legal system, concepts which are also central to contemporary constitutional theory in Europe and the United States. The book closes with an evaluation of recent varied and often contradictory accounts of the constitutional foundations of Australia, Canada, and New Zealand, which depict a wide range of scenarios: from constitutional continuity and respect for the rule of law, to popular sovereignty and disguised revolution. Oliver argues that explanations of constitutional independence are characterized by their reliance on independent, country-specific constitutional thinking that evolved over the last century. on. (shrink)