Life, on a day to day basis, is a sequence of emotional states: hope, disappointment, irritation, anger, affection, envy, pride, embarrassment, joy, sadness and many more. We know intuitively that these states express deep things about our character and our view of the world. But what are emotions and why are they so important to us? In one of the most extensive investigations of the emotions ever published, Robert Roberts develops a novel conception of what emotions are and then applies (...) it to a large range of types of emotion and related phenomena. In so doing he lays the foundations for a deeper understanding of our evaluative judgments, our actions, our personal relationships and our fundamental well-being. Aimed principally at philosophers and psychologists, this book will certainly be accessible to readers in other disciplines such as religion and anthropology. (shrink)

Since the publication of Edmund Gettier's challenge to the traditional epistemological doctrine of knowledge as justified true belief, Roberts and Wood claim that epistemologists lapsed into despondency and are currently open to novel approaches. One such approach is virtue epistemology, which can be divided into virtues as proper functions or epistemic character traits. The authors propose a notion of regulative epistemology, as opposed to a strict analytic epistemology, based on intellectual virtues that function not as rules or even as skills (...) but as habits of the heart. To that end, they divide the task of clarifying and expounding their notion in the book's two parts.In the first part, Roberts and Wood examine various components that constitute their notion of regulative epistemology. The first are the epistemic goods or goals that drive the epistemic process. What is needed, claim Roberts and Wood, is an enriched notion of these goods rather than the restricted notion of justified true belief. Epistemic agents are more than calculating devices in that …. (shrink)

From the ferment of recent debates about the intellectual virtues, Roberts and Wood develop an approach they call 'regulative epistemology', exploring the connection between knowledge and intellectual virtue. In the course of their argument they analyse particular virtues of intellectual life - such as courage, generosity, and humility - in detail.

Robert C. Roberts first presented his vivid account of emotions as 'concern-based construals' in his book Emotions: An Essay in Aid of Moral Psychology. In this new book he extends that account to the moral life. He explores the ways in which emotions can be a basis for moral judgments, how they account for the deeper moral identity of actions we perform, how they are constitutive of morally toned personal relationships like friendship, enmity, collegiality and parenthood, and how pleasant and (...) unpleasant emotions interact with our personal wellbeing. He then sketches how, by means of their moral dimensions, emotions participate in our virtues and vices, and for better or worse, express our moral character. His rich study will interest a wide range of readers working on virtue ethics, moral psychology and emotion theory. (shrink)

This study examines the relation between firms' corporate philanthropic giving and their performance in three other social domains - employee relations, environmental issues, and product safety. Based on a sample of 384 U.S. companies and using data pooled from 1998 through 2000, we find that worse performers in the other social areas are both more likely to make charitable contributions and that the extent of their giving is larger than for better performers. Analyses of each separate area of social performance, (...) however, indicate that the relation between giving and negative social performance only holds for the environmental issues and product safety areas. We find no significant association between corporate philanthropy and employee relations concerns. In general, these findings suggest that corporate philanthropy may be more a tool of legitimization than a measure of corporate social responsibility. (shrink)

Some of the most interesting works in virtue ethics are the detailed, perceptive treatments of specific virtues and vices. This chapter aims to develop such work as it relates to intellectual virtues and vices. It begins by examining the virtue of intellectual humility. Its strategy is to situate humility in relation to its various opposing vices, which include vices like arrogance, vanity, conceit, egotism, grandiosity, pretentiousness, snobbishness, haughtiness, and self-complacency. From this list vanity and arrogance are focused on in particular. (...) Humble persons are not distinguished from arrogant persons by being unaware of or unconcerned with entitlements; rather, they lack the arrogance that entails a specific kind of motivation called ‘ego-exalting potency’. Humble people are motivated by pure interests regarding entitlements given their ability to serve as means to some valuable purpose or project. The chapter ends by considering a wide variety of ways intellectual humility can promote the acquisition of epistemic goods. (shrink)

In this study we analyze the overlapping perspectives of legitimacy theory, institutional theory, resource dependence theory, and stakeholder theory. Our purpose is to explore how these theories can inform and be built upon by one another. Through our analysis we provide a broader theoretical understanding of these theories that may support and promote social and environmental accounting research. This article starts with a detailed analysis of legitimacy theory by bringing some recent critical discussions on legitimacy and corporations in the management (...) literature into accounting research. The notion forwarded by legitimacy theory then serves as an overarching concept to examine the relationship between and among theories. We conclude that two theoretical considerations are important for future social and environmental accounting research. First, it must be acknowledged that some business entities initiate social activities based on direct interactions with stakeholders, whereas others may also undertake similar activities to manage their societal level of legitimacy. Second, from analyzing the perspectives of legitimacy theory, institutional theory, resource dependence theory, and stakeholder theory, it is possible to reach compatible interpretations of business social phenomena, and the selection and application of these theories should depend upon the focus of study. (shrink)

Cognitive psychologists have uncovered a number of natural tendencies to systematic errors in thinking. This paper proposes some ways that intellectual character virtues might help correct these sources of epistemic unreliability. We begin with an overview of some insights from recent work in dual-process cognitive psychology regarding ‘biases and heuristics’, and argue that the dozens of hazards the psychologists catalogue arise from combinations and specifications of a small handful of more basic patterns of thinking. We expound four of these, and (...) sketch how they conspire to produce the myriad biases, heuristics, and illusions. We then offer accounts of two character virtues—self-vigilance and intellectual vitality—and explain how these virtues could help correct our error-prone thinking. The self-vigilant person appreciates her vulnerability to natural epistemic defects, is on the watch for cues to the working of these possible error-makers, and intelligently acts to correct for them. The intellectually vital person is naturally or has learned to be energetic, active, alert, attentive, and inquisitive, contrary to the natural tendency to cognitive laziness. We suggest that these intellectual virtues, like the moral virtues, will cluster in the personality, and will tend to be mutually reinforcing and mutually recruiting, even as each has its own corrective function. (shrink)

Life, on a day to day basis, is a sequence of emotional states: hope, disappointment, irritation, anger, affection, envy, pride, embarrassment, joy, sadness and many more. We know intuitively that these states express deep things about our character and our view of the world. But what are emotions and why are they so important to us? In one of the most extensive investigations of the emotions ever published, Robert Roberts develops a novel conception of what emotions are and then applies (...) it to a large range of types of emotion and related phenomena. In so doing he lays the foundations for a deeper understanding of our evaluative judgments, our actions, our personal relationships and our fundamental well-being. Aimed principally at philosophers and psychologists, this book will certainly be accessible to readers in other disciplines such as religion and anthropology. (shrink)

Two fundamental business ethics issues that repeatedly surface in the academic literature relate to business's role in the development of public policy [Suarez, S. L.: 2000, Does Business Learn? (The University of Michigan Press, Ann Arbor, MI); Roberts, R. W. and D. D. Bobek: 2004, Accounting, Organizations and Society 29(5-6), 565-590] and its role in responsibly managing the natural environment [Newton, L.: 2005, Business Ethics and the Natural Environment (Blackwell Publishing, Oxford)]. When studied together, researchers often examine if, and how, (...) corporations influence environmental policy decisions. Drawing from literatures on corporate political activity, corporate social and environmental performance, and corporate environmental disclosure, we develop and empirically examine two research questions concerning the relations between corporate political expenditures, environmental performance, and environmental disclosure. The questions are: (1) Do corporations that are poorer environmental performers spend more on political activities than their better-performing counterparts? (2) Is there an association between corporations' spending on political activities and the extent of their financial report environmental disclosures? We investigated these questions through analyses of data we gathered on a sample consisting of 119 U.S. environmentally sensitive firms for the 2001-2002 election cycle. After controlling for firm size and specific industry effects, our tests reveal a significant, inverse relationship between firm environmental performance and political spending. This is consistent with the notion that U.S. firms with relatively poorer environmental performance records engage more intensely in corporate political activities as part of their overall strategic management of their relationship with the state. In addition, a significant and positive association between the amount of political spending and the extent of environmental disclosure suggests that environmental disclosure and political spending are both proactive, complementary tactics to strategically manage public policy pressure. If corporations' strategies are intentionally designed to unreasonably limit their environmental responsibilities or to misrepresent firm environmental performance, then we argue that these activities reflect a significant lapse in ethical conduct. (shrink)

Tax compliance is a concern to governments around the world. Prior research (Alm, J. and I. Sanchez: 1995, KYKLOS 48, 3–19) has attributed unexplained inter-country differences in compliance rates to differences in social norms. Economics researchers studying tax compliance in the United States (U.S.) (see for example J. Andreoni et al.: 1998, Journal of Economic Literature 36, 818–860) have called for more attention to social (as opposed to economic) influences on tax compliance. In this study, we extend this prior research (...) by explicitly examining the role of social norms [Cialdini, R. and M. Trost: 1998, The Handbook of Social Psychology (Oxford University Press, New York)] on tax compliance in three different countries. We test our research hypotheses using a hypothetical compliance scenario, which was administered in Australia, Singapore, and the U.S. There were differences in compliance rates and social norms among the three countries. Factor analysis of the social norm questions identified three distinct social norm constructs. Two of these factors were significant in explaining tax compliance behavior. The first and most influential factor was taxpayers’ own personal moral beliefs, along with the beliefs of those close to them (e.g., friends and important others). The second significant factor represented societal views of proper behavior. We conclude that social norms help to explain tax compliance intentions and why tax compliance rates are higher than would be predicted by strictly economic models. (shrink)

Classically, gratitude is a tri-polar construal, logically ordering a benefactor, a benefice, and a beneficiary in a favour-giving-receiving situation. Grammatically, the poles are distinguished and bound together by the prepositions ”to’ and ”for’; so I call this classic concept ”to-for’ gratitude. Classic religious gratitude follows this schema, with God as the benefactor. Such gratitude, when felt, is a religious experience, and a reliable readiness or ”habit’ of such construal is a religious virtue. However, atheists have sometimes felt an urge or (...) need for an analogous experience and virtue of gratitude, and theists sometimes feel intellectual discomfort with classical theistic gratitude on consideration of the misfortunes that characterize our life along with its blessings. In response, another conception of religious gratitude has been attempted, a construal that lacks the to-for structure. This paper probes the significance of the benefactor for gratitude, both secular and religious, and, with Søren Kierkegaard’s help, some features of the theology of classical religious gratitude that dissolve the problem of misfortunes. (shrink)

This paper clarifies the vice of pride by distinguishing it from emotions that are symptomatic of it and from virtuous dispositions that go by the same name, by identifying the disposition (humility) that is its virtue-counterpart, and by distinguishing its kinds. The analysis is aided by the conception of emotions as concern-based construals and the idea that pride can be a dispositional concern of a particular type or family of types.

Emotional intelligence stands at the nexus between intelligence and emotion disciplines, and we outline how EI research might be better integrated within both theoretical frameworks. From the former discipline, empirical research focused upon whether EI is an intelligence and what type of intelligence it constitutes. It is clear that ability-based tests of EI form a group factor of cognitive abilities that may be integrated into the Cattell–Horn–Carroll framework; less clear is the lower order factor structure of EI. From the latter (...) discipline, research linking EI with theoretical frameworks from emotion research remain relatively sparse. Emotion regulation and appraisal theory may be key to explain how EI may reflect different processes. We propose a research agenda to advance the EI study. (shrink)

Five dimensions of amusement are ethically searched: incongruity, perspectivity, dissociation, enjoyment, and freshness. Amusement perceives incongruities and virtues are formally congruities between one's character and one's nature. An ethical sense of humor is a sense for incongruities between people's behavior and character, and their telos. To appreciate any humor one must adopt a perspective, and in the case of ethical amusement this is the standpoint of one who possesses the virtues. In being amused at the incongruity of some human foible, (...) one is dissociated from it, and adopts a ?higher? perspective. Thus a sense of humor about one's own foibles is a capacity of character?transcendence; but character?transcendence is basic to the very concept of a moral virtue. The prima facie moral dubiousness of enjoying failures of human fulfilment leads to placing certain restrictions on such enjoyment: a sense of humor cannot be a virtue unless allied with compassion and hope. Finally, amusement implies a certain vivacity of perception of the incongruity in question. It is thus a way, not merely of knowing or judging that certain things are fitting and others not, but of ?seeing? that. (shrink)

This paper explores the relationships between philosophical ethics and literary narratives. The focus on virtues and vices in recent ethics has made narratives more integrally relevant to ethics. Some of the best literature displays moral character in richer ways than philosophy alone has resources to do, but philosophy brings to its description a schematic precision that narrative alone cannot supply. As traits of character, virtues differ from events like the actions, thoughts, emotions, and episodic desires that express the traits; traits (...) are not episodes, but dispositions, and so require cumulative diachronic representation of such episodes. The paper illustrates this point particularly with respect to emotions. It ends with reflections on the constitutive narratives by which the grammar of the virtues of some moral traditions, such as Judaism and Christianity, is shaped. (shrink)

Recent calls in the corporate social reporting (CSRep) literature have emphasized the importance of giving voice to non-managerial stakeholder groups in the social reporting process. The research, presented in this paper, employs recent work in stakeholder theory and CSRep to examine the perceptions of a diverse set of non-managerial stakeholders in the context of a developing country, Bangladesh. A series of semistructured interviews were conducted with individuals who identify with various non-managerial stakeholder groups. Interviewees generally believed that the motivation and (...) practice of CSRep in Bangladesh is developing in response to pressures from international markets and is producing largely cosmetic responses. Also, they expressed concerns that, given the economic, political, and social conditions in Bangladesh, premature adoption of strict CSRep standards may lead to increased corruption and other unintended consequences. Whilst some of the interviewees sharply criticized the current process of imposing social accounting codes/standards on developing countries which fail to consider the important local socio-economic context, the findings suggest that there is overwhelming support for mandatory externally verified CSRep based on the principles of peoples' right to know, full disclosure/completeness, and relevance, which are anchored in the broader principles of transparency and stakeholder accountability. (shrink)

Many philosophers believe that there is a causal condition on perception, and that this condition is a conceptual truth about perception. A highly influential argument for this claim is based on intuitive responses to Gricean style thought experiments. Do the folk share the intuitions of philosophers? Roberts et al. presented participants with two kinds of cases: Blocker cases and Non-Blocker cases. They found that a substantial minority agreed that seeing occurs in the Non-Blocker cases, and that in the Blocker cases (...) significantly less agreed that seeing occurs. They thus hypothesized that folk intuitions better align with a no blocker condition than with a causal condition. This paper continues this line of enquiry with two new experiments. The paper investigates the generality and robustness of Roberts et al.’s findings by expanding the sense modalities tested from only vision to audition and olfaction as well. The paper also uses Gricean style thought experiments as a case study for investigating the “reflection defense” against the negative project in experimental philosophy. Our results replicate and extend Roberts et al.’s study and support their hypothesis that folk intuitions better align with a no blocker condition. They also provide an empirical reason to doubt the reflection defense. (shrink)

This book aims to help answer two questions that Western philosophy has paid relatively little attention to - what is injustice and what does justice require when injustice occurs? Injustice and Rectification offers a taxonomy of justice, which sets forth an initial framework for a moral theory of justice and focuses on framing a conception of rectificatory justice. The taxonomy is ground for this book's eleven other essays, in which a diverse group of authors brings philosophical analysis to bear on (...) the idea of injustice itself and on some important conceptual and normative issues concerning the rectification of injustice. (shrink)

Recent calls in the corporate social reporting literature have emphasized the importance of giving voice to non-managerial stakeholder groups in the social reporting process. The research, presented in this paper, employs recent work in stakeholder theory and CSRep to examine the perceptions of a diverse set of non-managerial stakeholders in the context of a developing country, Bangladesh. A series of semi-structured interviews were conducted with individuals who identify with various non-managerial stakeholder groups. Interviewees generally believed that the motivation and practice (...) of CSRep in Bangladesh is developing in response to pressures from international markets and is producing largely cosmetic responses. Also, they expressed concerns that, given the economic, political, and social conditions in Bangladesh, premature adoption of strict CSRep standards may lead to increased corruption and other unintended consequences. Whilst some of the interviewees sharply criticized the current process of imposing social accounting codes/standards on developing countries which fail to consider the important local socio-economic context, the findings suggest that there is overwhelming support for mandatory externally verified CSRep based on the principles of peoples’ right to know, full disclosure/completeness, and relevance, which are anchored in the broader principles of transparency and stakeholder accountability. (shrink)

In this paper, we consider the relationships among corporate accountability, reputation, and tax behavior as a corporate social responsibility issue. As part of our investigation, we provide empirical examples of corporate reputation and corporate tax behaviors using a sample of large, U.S.-based multinational companies. In addition, we utilize corporate tax controversies to illustrate possibilities for aggressive corporate tax behaviors of high-profile multinationals to become a reputation threat. Finally, we consider whether reputation serves as an accountability mechanism for corporate tax behaviors (...) among other mechanisms for holding firms accountable for corporate tax behaviors. Our conceptual work points to a complicated relationship among shareholder, stakeholder, and civic responsibilities in the development and execution of firm’s corporate tax strategies. Building on those insights, our empirical illustration considers corporate reputation data alongside data which reflects corporate tax behavior. Based on this work, we find no clear trend or pattern indicating that reputation is associated with or affected by certain types of corporate tax behaviors. That is, our exploratory empirical illustration suggests that corporate tax behavior does not produce broad reputational consequences that would motivate a change in firm behavior. Drawing from celebrity and strategic silence research, we then suggest that reputation may not be a well-functioning mechanism for holding corporations to account for contributing their fair share of the resources used by government for the benefit of society and offer-related theoretical insights. (shrink)

Three kinds of emotional consciousness are distinguished in this article: feeling awareness, intellectual awareness, and bare awareness. All are important to three moral properties that emotions may have: epistemic, practical, and relational. The bulk of this article is devoted to the third dimension of moral value, that emotions are constitutive of personal relationships such as friendship, enmity, good and bad parenthood, and collegiality. The conception of emotions as concern-based construals (Roberts, 2003) is put to work to explain how felt and (...) intellectually conscious emotions are constitutive of the qualities of such relationships. The relational value of emotions interacts with their epistemic and practical values. (shrink)

While proponents of sustainability reporting believe in its potential to help corporations be accountable and transparent about their social and environmental impacts, there has been growing criticism asserting that such reporting schemes are utilized primarily as impression management tools. Drawing on Goffman’s self-presentation theory and its frontstage/backstage analogy, we contrast the frontstage sustainability discourse of a sample of large U.S. oil and gas firms to their backstage corporate political activities in the context of the passage of the American-Made Energy and (...) Good Jobs Act, also known as the Arctic National Wildlife Refuge Bill. The ANWR Bill was designed to allow oil exploration within the most sensitive environmental areas in the Refuge and this bill was vigorously debated in the United States Congress in 2005 and 2006. Our results suggest that the firms’ sustainability discourse on environmental stewardship and responsibility contrasts sharply with their less visible but proactive political strategies targeted to facilitate the passage of the ANWR Bill. This study thus contributes to the social and environmental accounting and accountability literature by highlighting the relevance of Goffman’s frontstage/backstage analogy in uncovering and documenting further the deceptive nature of the discourse contained in stand-alone sustainability reports. In addition, it seeks to contribute to the overall understanding of the multifaceted nature of sustainability reporting by placing it in relation to corporate political activities. (shrink)

In this volume, a diverse group of world experts in personality assessment showcase a range of different viewpoints on response distortion. Contributors consider what it means to "fake" a personality assessment, why and how people try to obtain particular scores on personality tests, and what types of tests people can successfully manipulate. The authors present and discuss the usefulness of a range of traditional and cutting-edge methods for detecting and controlling the practice of faking. These methods include social desirability scales, (...) warnings, affective neutralization, unidimensional and multidimensional pairwise preferences, decision trees, linguistic analysis, situational measures, and methods based on item response theory. The wide range of viewpoints presented in this book are then summarized, synthesized, and evaluated. The authors make practical recommendations and suggest areas for future research. Anyone who wonders whether people exaggerate or lie outright on personality tests -- or questions what psychologists can and should do about it -- will find in this book stimulating questions and useful answers. (shrink)

In this tribute to the work of Robert Solomon, I address a topic that occupied him frequently in the last 20 years of his life, and about which he wrote a book and several articles: the relation(s) between the emotions and justice as a personal virtue. I hope to clarify Solomon’s views using three distinctions that seem implicit in his writings, among (1) justice as general virtue and justice as a particular virtue, (2) objective justice and justice as a virtue, (...) and (3) an emotion and a passion. Using these three distinctions and a fourfold schema of emotional objects that seems implied by the foregoing discussion, I argue that an account of emotions like Solomon’s, which construes emotions as in crucial ways like judgments, contains resources for grasping in some detail how particular emotions are related to the virtue of justice. Among these emotions, I pay special attention to compassion. (shrink)

This paper is an initial effort preparatory for a more thorough “theology of joys.” I distinguish joys from other kinds of pleasure and argue that joy can be seen as the form of all the so-called positive emotions. So joy is properly treated in the plural: joys come in a variety of kinds. I distinguish canonical from non-canonical joys. The worthiness of joys is primarily a function of their objects—what the joys are about. I look at a few examples of (...) joys that appear in the New Testament and sketch the relation of joys to happiness. (shrink)