This study employs the bibliometric analysis approach to examine research on ethical decision-making (EDM) of accountants from 1987 to 2022. The study specifically examines the developments in EDM research and evaluates the intellectual structure of the research field. Employing citation, co-authorship, co-occurrence and bibliographic coupling analyses, bibliometric data on 908 publications from the Scopus database was analysed. The results indicate that there has been a significant increase in the rate of publication on EDM of accountants following the spate of ethical (...) breaches in the early 2000s. Further, we find that a large proportion of EDM in accounting research originates from developed countries like USA, Australia and UK. Our cluster analysis suggests that two main research streams have evolved over the period. Prior to 2012, researchers in this field mainly focused on individual level issues, particularly, on the determinants of the EDM process of individuals. Research, post 2012, however, has focused on firm-level EDM issues including organisational ethics, culture, and corporate governance. The study further discusses the themes in detail andproposes a future research agenda. (shrink)

Owing to the adverse impact of the COVID-19 pandemic on world economies, it is expected that information flows between commodities and uncertainties have been transformed. Accordingly, the resulting twisted risk among commodities and related uncertainties is presumed to rise during stressed market conditions. Therefore, investors feel pressured to find safe haven investments during the pandemic. For this reason, we model a mixture of asymmetric and non-linear bi-directional causality between global commodities and uncertainties at different frequencies through the information flow theory. (...) Consequently, we utilise the complete ensemble empirical mode decomposition with adaptive noise and the Rényi effective transfer entropy techniques to establish the dynamic flow of information. The intrinsic mode functions from the CEEMDAN are carefully extracted into multi-frequencies through cluster analysis to reconstruct the series into high, medium, and low frequencies in addition to the residue. We utilise daily data from December 31st, 2019, to March 31st, 2021, to provide insights into the COVID-19 pandemic. The correlation coefficients and variances demonstrate that the high frequency which measures the short-term dynamics is the dominant frequency, suggesting short-lived market fluctuations relative to real economic growth for institutional investors. Moreover, outcomes from the multi-frequency entropy indicate a negative bi-directional causality of information flow between global commodities and uncertainties, especially in the long term. Generally, the findings present pertinent inferences for portfolio diversification, policy decisions, and risk management schemes for global commodities and markets volatilities. We, therefore, advocate that market volatilities act as effective hedges for global commodities, and they clearly act as balancing assets rather than substitutes in the long-term dynamics of the COVID-19 pandemic. Investors who delayed in investing within financial markets of commodities and market volatilities are likely to minimise their portfolio risks. (shrink)

This fresh and original book argues that the central questions in Hegel's practical philosophy are the central questions in modern accounts of freedom: What is freedom, or what would it be to act freely? Is it possible so to act? And how important is leading a free life? Robert Pippin argues that the core of Hegel's answers is a social theory of agency, the view that agency is not exclusively a matter of the self-relation and self-determination of an individual (...) but requires the right sort of engagement with and recognition by others. Using a detailed analysis of key Hegelian texts, he develops this interpretation to reveal the bearing of Hegel's claims on many contemporary issues, including much-discussed core problems in the liberal democratic tradition. His important study will be valuable for all readers who are interested in Hegel's philosophy and in the modern problems of agency and freedom. (shrink)

'Modernity' has come to refer both to a contested historical category and to an even more contested philosophical and civilisational ideal. In this important collection of essays Robert Pippin takes issue with some prominent assessments of what is or is not philosophically at stake in the idea of a modern revolution in Western civilisation, and presents an alternative view. Professor Pippin disputes many traditional characterisations of the distinctiveness of modern philosophy. In their place he defends claims about agency, freedom, (...) ethical life and modernity itself, all of which are central to the German idealist philosophical tradition, and in particular, to the writings of Hegel. Having considered the Hegelian version of these issues the author explores other accounts as found in Habermas, Strauss, Blumenberg, Nietzsche, and Heidegger. (shrink)

The distinguished philosopher Robert M. Adams presents a major work on virtue, which is once again a central topic in ethical thought. A Theory of Virtue is a systematic, comprehensive framework for thinking about the moral evaluation of character, proposing that virtue is chiefly a matter of being for what is good, and that virtues must be intrinsically excellent and not just beneficial or useful.

_A philosophical analysis of free will and the relativity of values._.

It is a near truism of philosophy of language that sentences are prior to words--that they are the only things that fundamentally have meaning. Robert's Stainton's study interrogates this idea, drawing on a wide body of evidence to argue that speakers can and do use mere words, not sentences, to communicate complex thoughts.

This book offers a new interpretation of the metaphysics of Charles Peirce, the founder of pragmatism and one of America's greatest philosophers. Robert Lane begins by examining Peirce's basic realism, his belief in a world that is independent of how anyone believes it to be. Lane argues that this realism is the basis for Peirce's account of truth, according to which a true belief is one that would be settled by investigation and that also represents the real world. He (...) then explores Peirce's application of his Pragmatic Maxim to clarify the idea of reality, his two forms of idealism, and his realism about generality and vagueness. This rich study will provide readers with a clear understanding of Peirce's thoughts on reality and truth and how they intersect, and of his views on the relation between the mind and the external world. (shrink)

On scientific and moral revolutions -- Using the dead for the living: the benthamite moral revolution -- Immoralizing and criminalizing abortion: the doctors revolution -- Irredentism and counter-revolutions in geology and abortion -- The american bioethics revolution -- The structure of moral revolutions.

Robert Alexy develops his influential theory of legal reasoning exploring the nature of legal argumentation and its relation to practical reasoning. In doing so he sheds light on fundamental questions of law and rationality, which are as crucial to practising lawyers and law students as they are to scholars of legal theory.

This book provides an overall theory of perception and much of a theory of knowledge. It explains how we can have justified beliefs and knowledge concerning the physical world, the abstract realm, and the normative domain of right and wrong.

How do movies evoke and express ethical ideas? What role does our emotional involvement play in this process? What makes the aesthetic power of cinema ethically significant? Cinematic Ethics: _Exploring Ethical Experience through Film_ addresses these questions by examining the idea of cinema as a medium of ethical experience with the power to provoke emotional understanding and philosophical thinking. In a clear and engaging style, Robert Sinnerbrink examines the key philosophical approaches to ethics in contemporary film theory and philosophy (...) using detailed case studies of cinematic ethics across different genres, styles, and filmic traditions. Written in a lucid and lively style that will engage both specialist and non-specialist readers, this book is ideal for use in the academic study of philosophy and film. Key features include annotated suggestions for further reading at the end of each chapter and a filmography of movies useful for teaching and researching cinematic ethics. (shrink)

Robert J. Howell offers a new account of the relationship between conscious experience and the physical world, based on a neo-Cartesian notion of the physical and careful consideration of three anti-materialist arguments. His theory of subjective physicalism reconciles the data of consciousness with the advantages of a monistic, physical ontology.

The Persistence of Subjectivity examines several approaches to, and critiques of, the core notion in the self-understanding and legitimation of the modern, 'bourgeois' form of life: the free, reflective, self-determining subject. Since it is a relatively recent historical development that human beings think of themselves as individual centers of agency, and that one's entitlement to such a self-determining life is absolutely valuable, the issue at stake also involves the question of the historical location of philosophy. What might it mean to (...) take seriously Hegel's claim that philosophical reflection is always reflection on the historical 'actuality' of its own age? Discussing Heidegger, Gadamer, Adorno, Leo Strauss, Manfred Frank, and John McDowell, Robert Pippin attempts to understand how subjectivity arises in contemporary institutional practices such as medicine, as well as in other contexts such as modernism in the visual arts and in the novels of Marcel Proust. (shrink)

Robert C. Neville, Dean of Theology and Professor of Philosophy, Boston University, in his comments on Chuang-Tzu for Spiritual Transformation for the State University of New York press: ‘The present outstanding volume by Robert Allinson ... initiates a new direction ... His new direction for understanding Chuang-Tzu is his comprehensive and detailed argument that Chuang Tzu was advocating an ideal of sageliness. Whereas many interpreters have claimed that Chuang Tzu used his metaphorical language to defend a relativism, Allinson (...) shows with convincing mastery that Chuang Tzu had a position, namely, the importance of achieving the ideal of sageliness ... he brings the discussion of Chuang Tzu into the heart of contemporary Western philosophy. Professor Allinson’s book, like his many articles, contributes to the growing body of literature that is creating an effective dialogue between Chinese and Western philosophy. The sophistication of this book demonstrates that the dialogue has worked and that we are in a new era of substantive comparative philosophy ... he also makes a substantial contribution to the philosophy of religion. Currently in its 8th impression, "Chuang-Tzu for Spiritual Transformation: An Analysis of the Inner Chapters" has been translated into Chinese and Korean. This book offers a fundamentally new interpretation of the philosophy of the Chuang-Tzu. It is the first full-length work of its kind which argues that a deep level cognitive structure exists beneath an otherwise random collection of literary anecdotes, cryptic sayings, and dark allusions. The author carefully analyzes myths, legends, monstrous characters, paradoxes, parables and linguistic puzzles as strategically placed techniques for systematically tapping and channeling the spiritual dimensions of the mind. Allinson takes issue with commentators who have treated the Chuang-Tzu as a minor foray into relativism. Chapter titles are re-translated, textual fragments are relocated, and inauthentic, outer miscellaneous chapters are carefully separated from the transformatory message of the authentic, inner chapters. Each of the inner chapters is shown to be a building block to the next so that they can only be understood as forming a developmental sequence. In the end, the reader is presented with a clear, consistent and coherent view of the Chuang-Tzu that is more in accord with its stature as a major philosophical work. (shrink)

Robert Brandon is one of the most important and influential of contemporary philosophers of biology. This collection of his recent essays covers all the traditional topics in the philosophy of evolutionary biology and as such could serve as an introduction to the field. There are essays on the nature of fitness, teleology, the structure of the theory of natural selection, and the levels of selection. The book also deals with newer topics that are less frequently discussed but are of (...) growing interest, for example the evolution of human language and the role of experimentation in evolutionary biology. A special feature of the collection is that it avoids jargon and is written in a style that will appeal to working evolutionary biologists as well as philosophers. (shrink)

In this paper, we will consider a phenomenon known as inverse linking, a term coined by May (1977) to describe the most salient readings of sentences such as “Someone from every city despises it.”.

*I am very pleased to be able to contribute this paper to a festschrift for Andrea Bonomi. This is not however, the paper I really wanted to write; I would have much rather have contributed a paper comparing the pianistic styles of Lennie Tristano and Bill Evans, which I think Andrea would have found much more fascinating than an essay devoted to an understanding of Frege’s thinking. But I do not totally despair. Andrea’s first paper published in English was entitled (...) “On the Concept of Logical Form in Frege,” so perhaps I can maintain some hope that this paper will appeal to lingering interests that Andrea wrote of in the past. I would like to thank Johannes Brandl, Ben Caplan, Bill Demopoulos, Bob Fiengo, Mark Kalderon, Patricia Marino, Gila Sher, Michael Thau, Dan Vest and especially Aldo Antonelli for very helpful discussion. (shrink)

In recent decades, widespread rejection of positivism’s notorious hostility toward the philosophical tradition has led to renewed debate about the real relationship of philosophy to its history. How History Matters to Philosophy takes a fresh look at this debate. Current discussion usually starts with the question of whether philosophy’s past should matter, but Scharff argues that the very existence of the debate itself demonstrates that it already does matter. After an introductory review of the recent literature, he develops his case (...) in two parts. In Part One, he shows how history actually matters for even Plato’s Socrates, Descartes, and Comte, in spite of their apparent promotion of conspicuously ahistorical Platonic, Cartesian, and Positivistic ideals. In Part Two, Scharff argues that the real issue is not whether history matters; rather it is that we already have a history, a very distinctive and unavoidable inheritance, which paradoxically teaches us that history’s mattering is merely optional. Through interpretations of Dilthey, Nietzsche, and Heidegger, he describes what thinking in a historically determinate way actually involves, and he considers how to avoid the denial of this condition that our own philosophical inheritance still seems to expect of us. In a brief conclusion, Scharff explains how this book should be read as part of his own effort to acknowledge this condition rather than deny it. (shrink)

In this book, Robert Talisse critically examines the moral and political implications of pluralism, the view that our best moral thinking is indeterminate and that moral conflict is an inescapable feature of the human condition. Through a careful engagement with the work of William James, Isaiah Berlin, John Rawls, and their contemporary followers, Talisse distinguishes two broad types of moral pluralism: metaphysical and epistemic. After arguing that metaphysical pluralism does not offer a compelling account of value and thus cannot (...) ground a viable conception of liberal politics, Talisse proposes and defends a distinctive variety of epistemic pluralism. According to this view, certain value conflicts are at present undecidable rather than intrinsic. Consequently, epistemic pluralism countenances the possibility that further argumentation, enhanced reflection, or the acquisition of more information could yield rational resolutions to the kinds of value conflicts that metaphysical pluralists deem irresolvable as such. Talisse’s epistemic pluralism hence prescribes a politics in which deep value conflicts are to be addressed by ongoing argumentation and free engagement among citizens; the epistemic pluralist thus sees liberal democracy is the proper political response to ongoing moral disagreement. (shrink)

In this book Robert Piercey asks how it is possible to do philosophy by studying the thinkers of the past. He develops his answer through readings of Martin Heidegger, Richard Rorty, Paul Ricoeur, Alasdair MacIntyre and other historically-minded philosophers. Piercey shows that what is distinctive about these figures is a concern with philosophical pictures - extremely general conceptions of what the world is like - rather than specific theories. He offers a comprehensive and illuminating exploration of the way in (...) which these thinkers use narrative to evaluate and criticise these pictures. The result is a powerful and original account of how philosophers use the past. (shrink)

We compare Gödel’s and Brouwer’s explorations of mysticism and its relation to mathematics.

Nozick argues, in “Anarchy, State, and Utopia”, correctly I think, that we can go from an equal distribution of wealth to an unequal one through just means. Nozick then asks: If people voluntarily move from a just distribution of wealth, D1, to a different distribution, D2, “isn’t D2 also just?” While Nozick thinks the new distribution of wealth, D2, is just, I think that it is at least possible to go from a just state of affairs to an un-just state (...) of affairs by just means. I then argue that any unequal distribution of wealth cannot maximize the good derived from wealth. Therefore, on the basis of plausible utilitarian ideas, any distribution of wealth that isn’t at least roughly equal is un-just, even if it was arrived at by just means from an equal and just distribution of wealth. (shrink)

I. PERCEPTION AND THE OBJECTS OF PERCEPTION SOME JUDGMENTS OF PERCEPTION G. E. Moore I want to raise some childishly simple questions as to what we ...

This volume examines the relationship between aesthetics and politics at the forefront of the philosophies espoused by Gilles Deleuze and Pierre-Félix Guattari, especially in their famous collaborative works _Anti-Oedipus _ and _A Thousand Plateaus_. Robert Porter analyzes the relationship between art and socio-political life, considering the ways the aesthetic and political draw from each other. Particular attention is paid to how Deleuze and Guattari, in their belief that political theory can take on aesthetic form and vice-versa, forced us to (...) confront the fact that art always has the potential to become political, not in the least because of its ability to name and give shape to the order of our world, rather than its representation. (shrink)

Bender, Robert Review of: Blasphemy, by Asia Bibi with Anne-Isabelle Tollet, Virago, 2012 137 pages.

Bender, Robert Review of: Income inequality, equality of opportunity and intergenerational mobility, by Miles Corak, Institute for the Study of Labor, Bonn University, 2013, 32 pages.

Audi defends his views in epistemology against the challenges raised by Laurence BonJour, Timothy Williamson, and William Alston in Part II, “Knowledge, Justification, and Acceptance.” Specifically, Audi addresses his concerns about the sorts of beliefs that can be noninferentially justified, the sense in which the grounds of justification may be internal, and the range of attitudes that admit of justification and rationality.

Our thoughts about the world are clearly influenced by such things as point of view, temperament, past experience and culture. However, some thinkers go much further and argue that everything that exists depends on us, arguing that 'even reality is relative'. Can we accept such a claim in the face of events such as floods and other natural disasters or events seemingly beyond our control? 'Realists' argue that reality is independent of out thinking. 'Relativists' disagree, arguing that what there is (...) depends on our point of view. Which is right? Robert Kirk provides a crystal clear account of this debate from the Greek philosophers to Wittgenstein and Rorty. Along the way, he unpacks some of the more complicated issues surrounding ideas of objectivity, subjectivity, pragmatism and realism essential for those beginning any study of philosphy. (shrink)

Over the past three decades, I have been developing a distinctive view of free will motivated by a desire to reconcile a non-determinist view of free will with modern science as well as with recent developments in philosophy. A view of free will of the kind I defend did not exist in a developed form before the 1980s, but is now discussed in the philosophical literature as one of three chief options an incompatibilist or libertarian view of free will might (...) take. As such, this view has been the subject of much recent discussion. In this paper, I explain and defend my view of free will, and answer recent criticisms of it. Some of these criticisms are made by Robert Allen in his paper “Self-forming Actions,” a contribution to the seminar of which the present paper is a part. I also respond to Katherin Rogers’ contribution to this seminar “Libertarianism in Kane and Anselm.” Her book, Anselm on Freedom , argues that Anselm defended a unique libertarian view of free will, avoiding both Pelagianism and Augustine’s later compatibilism, a view that she argues has affinities to my view of free will. I also discuss these affinities to Anselm in my paper and their theological and well as philosophical implications. (shrink)

This paper examines methodological issues that arose in the course of the development of the inertial frame concept in classical mechanics. In particular it examines the origins and motivations of the view that the equivalence of inertial frames leads to a kind of conventionalism. It begins by comparing the independent versions of the idea found in J. Thomson (1884) and L. Lange (1885); it then compares Lange's conventionalist claims with traditional geometrical conventionalism. It concludes by examining some implications for contemporary (...) philosophy of space and time. (shrink)