This study developed and tested a model of culture’s effect on budgeting systems, and hypothesized that system variables and reactions to them are influenced by culture-specific work-related and ethical values. Most organizational and behavioral views of budgeting fail to acknowledge the ethical components of the problem, and have largely ignored the role of culture in shaping organizational and individual values. Cross-cultural differences in reactions to system design variables, and in the behaviors motivated or mitigated by those variables, has implications for (...) the design and effectiveness of budgeting systems. The data largely support our research model, demonstrating the hypothesized national cultural differences in system design variables (e.g., participation, standards tightness, budget emphasis, etc. which we characterized as the opportunity and incentives to create budgetary slack), and the expected relationship between incentives (but not opportunity) to create slack and slack creation behavior. The data demonstrate hypothesized cultural differences in ethical ideology but show ethical ideology related to slack creation behavior only for U.S. managers. A discussion of the results and their implications is included. (shrink)

The "Ibercorp affair" was front-page news in Spain at various times between 1992 and 1995. In itself, there was nothing particularly new about it: a newly formed financial group engaged in legally and ethically reprehensible behaviour that eventually came to light in the media, ruining the company (and the careers of those involved). What aroused public interest at the time was the fact that it involved individuals connected with Spanish public and political life, the media and certain business circles. Above (...) all, it demonstrated the personal, economic, social and political consequences of a business culture based on the pursuit of easy profits at any price (what came to be known as the cultura del pelotazo or "culture of the fast buck"). Again, this is all too familiar in business ethics. But it served to goad Spanish society into a rejection of such behaviour. This article describes the facts and their ethical implications. (shrink)

Abstract:During recent years, the principle and practice of employment-at-will have been under attack. While progress has been made in eroding the practice, the principle still governs the philosophical assumptions underlying employment practices in the United States, and, indeed, EAW has been promulgated as one of the ways to address economic ills in other countries. This paper will briefly review the major critiques of EAW. Given the failure of these arguments to erode the underpinnings of EAW, we shall suggest new avenues (...) for approaching employment issues to achieve the desirable goal of employee dignity and respect. (shrink)

This article presents a response to Richard Rorty's paper "Is Philosophy Relevant to Business Ethics?" The author questions Rorty's views on the depreciation of the role of philosophy in applied ethics, and outlines four reasons why philosophy retains its relevance. The author addresses the role of moral reasoning in the development of the moral imagination. The author also concludes that humans have the means necessary to make moral progress and are capable of moral reasoning, and need only to develop a (...) strong moral imagination. (shrink)

The present text book is intended as an introduction to elementary logic. Its content, structure, and manner have been determined in large measure - perhaps 'caused' is the better word- by certain desiderata about which the reader should be informed at the outset. The leading idea is that even an introductory treatment of logic may profitably be fashioned around a rigorous framework.

In 1935, the Nazi government introduced what came to be known as the abrogation of the pro- hibition of analogy. This measure, a feature of the new penal law, required judges to stray from the letter of the written law and to consider instead whether an action was worthy of pun- ishment according to the ‘sound perception of the people’ and the ‘underlying principle’ of existing criminal statutes. In discussions of Nazi law, an almost unanimous conclusion is that a system (...) of criminal law ought not to contain legislation of this sort. This conclusion is often based on how the abro- gation relates to the normative claim that the law ought to be predictable. In particular, it has been argued that since the law ought to be predictable, and since this type of analogy legis- lation implied, caused or contributed to the diminution of the law’s predictability, this type of legislation ought to be prohibited. In this paper, we argue that this argument is not entirely correct. While we believe that the law ought to be predictable and that there is evidence for the claim that the Nazis’ intro- duction of analogical reasoning implied, caused, or contributed to a diminution of predictability, this fact is logically too weak to ground the conclusion that necessarily a penal system ought not to contain legislation of this kind. Despite the undeniable wickedness of the Nazi penal system, this type of analogical reasoning can be made consistent with the pre- dictability of the law. We argue that consistency of this sort depends on whether the use of analogy is supplemented by certain contextual background conditions. The occurrence of these conditions blocks an inference from the fact that the law ought to be predictable to the conclusion that a penal system ought not to allow for this type of analogical reasoning. (shrink)

This title is part of UC Press's Voices Revived program, which commemorates University of California Press’s mission to seek out and cultivate the brightest minds and give them voice, reach, and impact. Drawing on a backlist dating to 1893, Voices Revived makes high-quality, peer-reviewed scholarship accessible once again using print-on-demand technology. This title was originally published in 1973.

In a penetrating analysis of student unrest, the Dean for Institute Relations at M.I.T (and former chief of the psychiatric services both there and at Wellesley College) isolates a major cause of campus conflict: the overwhelming, nonproductive mass of unstated academic and social norms that divert the student from creative intellectual effort and from the attempt to define and reach his goals as independently as he is able.

Non-human animals are as a matter of routine used as means to human ends. They are killed for food, employed for labour or sport, and experimented on in the pursuit of human health, knowledge, comfort and beauty. Lip-service is paid to the obligation to cause no unnecessary suffering, but human necessity is interpreted so generously that this is a negligible constraint. The dominant traditions of Western thought, religious and secular, have provided legitimation of the low or non-existent moral status of (...) beasts. The rival tradition, which includes the Neo-Platonists, Plutarch and Montaigne, is eccentric and archaic. But the teleologies and hierarchies of orthodoxy are equally incredible now and owe their greater respectability and influence to the inertia of custom. Disregard for beasts is supported partly by the vestigial and unowned belief that they are intended for our use, partly by a more recent piece of lore which is not only thought to be compatible with, but is sometimes held to be integral to, an enlightened scientific outlook, namely that beasts are mere complex stimulus—response mechanisms. The latter is a vexatious obstacle to progress but despite that the state of scientific and philosophical knowledge is now enormously more propitious for a re-appraisal of the moral status of beasts. Two moral philosophers, Peter Singer and Stephen Clark, have recently published books in which such a re-appraisal is attempted. Here I try to compare and assess some of the main features of their very different approaches. (shrink)

As bearers of the divine image, all of us are storytellers and artists. However, few people today believe in truth that is not empirically knowable or verifiable, the sort of truth often trafficked through direct forms of communication. Drawing on the works of Soren Kierkegaard, Benson P. Fraser challenges this penchant for direct forms of knowledge by introducing the indirect approach, which he argues conveys more than mere knowledge, but the capability to live out what one takes to be (...) true. Dr. Fraser suggests that stories aimed at the heart are powerful instruments for personal and social change because they are not focused directly on the individual listener; rather, they give the individual room or distance to reconsider old meanings or ways of understanding. Indirect communication fosters human transformation by awaking an individual to attend to images or words that carry deep symbolic force and that modify or replace one's present ways of knowing, and ultimately make one capable of embodying what he or she believes. Through an examination of the indirect approach in Kierkegaard, Jesus, C. S. Lewis, and Flannery O'Connor, Fraser makes a strong case for the recovery of indirect strategies for communicating truth in our time"--Back cover. (shrink)

In Frege's Conception of Logic Patricia A. Blanchette explores the relationship between Gottlob Frege's understanding of conceptual analysis and his understanding of logic.

While the early Platonic dialogues have often been explored and appreciated for their ethical content, this is the first book devoted solely to the epistemology of Plato's early dialogues. Author Hugh H. Benson argues that the characteristic features of these dialogues--Socrates' method of questions and answers, his fascination with definition, his professions of ignorance, and his thesis that virtue is knowledge--are decidedly epistemological. In this thoughtful study, Benson uncovers the model of knowledge that underlies these distinctively Socratic views. (...) What emerges is unfamiliar, yet closer to a contemporary conception of scientific understanding than ordinary knowledge. (shrink)

It is beyond doubt that the legal system established by the Nazi government in Germany between 1933-1945 represented a gross departure from the rule of law: the Nazis eradicated legal security and certainty; allowed for judicial and state arbitrariness; blocked epistemic access to what the law requires; issued unpredictable legal requirements; and so on. This introduction outlines the distorted nature of the Nazi legal system and looks at the main factors that contributed to this grave divergence.

The ways in which knowledge relates to power have been much discussed in radical education theory. New emphasis on the role of gender and the growing debate about subjectivity have deepened the discussion, while making it more complex. In Getting Smart , Patti Lather makes use of her unique integration of feminism and postmodernism into critical education theory to address some of the most vital questions facing education researchers and teachers.

This paper examines the relationship between organizational ethical culture in two large international CPA firms, auditors'' personal values and the ethical orientation that those values dictate, and judgments in ethical dilemmas typical of those that accountants face. Using an experimental task consisting of multiple judgments designed to vary in "moral intensity" (Jones, 1991), and unique as well as tried-and-true approaches to variable measurements, this study examined the judgments of more than three hundred participants in our study. ANCOVA and path analysis (...) results indicate that: (1) Ethical judgments in situations of high moral intensity are affected by personal values and by environmental variables, such as the professional code of conduct (direct and indirect effects) and previous ethics instruction (direct effect only). (2) Corporate ethical culture, and a relatively strong firm rules-orientation, affect auditors'' idealism but not relativism, and therefore indirectly affect ethical judgments. Jones'' (1991) moral intensity argument is supported: differences in the characteristics of specific judgment tasks apparently result in different decision processes. (shrink)

In African society today, ubuntu as a notion of African humanism has been, and still is, subject to critical discussion. In African literature, philosophy, ethics, anthropology and theology, ubuntu plays a vast role and scholars in Africa and globally find the notion highly debated. The concept of identity development on the African continent has been written about broadly. This article unpacks the ubuntu philosophies of Augustine Shutte, Kwame Gyekye and John Mbiti. The views of these scholars will be contrasted to (...) critically engage the conceivable commonalities for identity development through cultures. The question addressed herein is: What are the similarities and dissimilarities of ubuntu as a cornerstone for identity development in modern Africa? This article also examines the divergent definition and historical development of ubuntu culture, ubuntu philosophy of identity development, environmental development and various thinkers’ understanding of this African worldview in current Africa and further afield. Contribution: This research contributes to African theological ethics of the new landscape identity and explores the ubuntu worldviews as a developmental process of identities across cultures. Since identity development across cultures is highly dynamic, the hermeneutical interpretation of the principles of ubuntu is crucial. (shrink)

In Emotions and Reasons, Patricia Greenspan offers an evaluative theory of emotion that assigns emotion a role of its own in the justification of action. She analyzes emotions as states of object-directed affect with evaluative propositional content possibly falling short of belief and held in mind by generalized comfort or discomfort.

Introduction to the Institutional Logics Perspective -- Precursors to the Institutional Logics Perspective -- Defining the Inter-institutional System -- The Emergence, Stability and Change of the Inter-institutional System -- Micro-Foundations of Institutional Logics -- The Dynamics of Organizational Practices and Identities -- The Emergence and Evolution of Field-Level Logics -- Implications for Future Research.

Progress in the neurosciences is profoundly changing our conception of ourselves. Contrary to time-honored intuition, the mind turns out to be a complex of brain functions. And contrary to the wishful thinking of some philosophers, there is no stemming the revolutionary impact that brain research will have on our understanding of how the mind works. Brain-Wise is the sequel to Patricia Smith Churchland's Neurophilosophy, the book that launched a subfield. In a clear, conversational manner, this book examines old questions (...) about the nature of the mind within the new framework of the brain sciences. What, it asks, is the neurobiological basis of consciousness, the self, and free choice? How does the brain learn about the external world and about its own introspective world? What can neurophilosophy tell us about the basis and significance of religious and moral experiences? Drawing on results from research at the neuronal, neurochemical, system, and whole-brain levels, the book gives an up-to-date perspective on the state of neurophilosophy—what we know, what we do not know, and where things may go from here. (shrink)

This book offers a critical account of the fundamental elements of Leibniz's philosophy, as they manifest themselves in his metaphysics and philosophy of language. Emphasis is placed upon his hitherto neglected doctrine of nominalism, which states that only concrete individuals exist and that there are no such things as abstract entities – no numbers, geometrical figures or other mathematical objects, nor any abstractions such as space, time, heat, light, justice, goodness, or beauty. Using this doctrine as a basis, the book (...) considers the core of Leibniz's metaphysics and philosophy of language, including the well‐known principles of Contradiction, Sufficient Reason, Continuity and Individuation, and the concepts of Possible World, Individual Substance, Truth, and Necessity. (shrink)