Normative research has nearly vanished from the academic ‘mainstream’ in accounting. Due to its prescriptive and value-driven approach, normative accounting research has been stigmatized as being unscientific and largely replaced by positive studies. We put this stigma into perspective. We first conceptualize the ‘positive-normative’ distinction and identify this dichotomy in accounting research history. We then challenge the dogmatic confinement of science to descriptive (positive) approaches. Moreover, we debate the basic conditions for normative accounting research and conclude that methodological and epistemological (...) pluralism in accounting research may help address a wide range of potential research questions. We point out that normative research approaches are essential in an applied science such as accounting, lest practical implications and prescriptions are to be the exclusive domain of accounting practice. (shrink)

Reviews : Peter Uwe Hohendahl, Reappraisals: Shifting Alignments in Postwar Critical Theory ; Theodor W. Adorno, Notes to Literature: Volume One, ed. Rolf Tiedermann, trans. Shierry Weber Nicholsen.

Inhaltsverzeichnis/Table of Contents: Vorbemerkung/Preface. Dagfin FØLLESDAL: Bolzano's Legacy. Jan BERG: Bolzano, the Prescient Encyclopedist. Jan SEBESTIK: Bolzano, Exner and the Origins of Analytical Philosophy. Paul RUSNOCK: Bolzano and the Traditions of Analysis. Peter SIMONS: Bolzano on Collections. Ali BEHBOUD: Remarks on Bolzano's Collections. Mark SIEBEL: Variation, Derivability and Necessity. Edgar MORSCHER: Bolzano's Method of Variation: Three Puzzles. Rolf GEORGE: Bolzano's Programme andObjects. Mark TEXTOR: Bolzano's Sententialism. Wolfgang KÜNNE: Propositions in Bolzano and Frege. Michael DUMMETT: Comments on Wolfgang Künne's Paper. (...) Carsten Uwe GIESKE: Bolzano's Notion of Testifying. (shrink)

The conditions are examined under which one theory is said to be replaceable by another, while preserving those features of the original theory which made it serviceable for a given purpose. Among such replacements, special attention is given to ones which qualify as so-called reductions of a theory, and some theorems are proved concerning the notion of a reduction.

The paper tries to illustrate the influence of Aristotle's thought upon Brentano by arguing that the view that all psychological phenomena have objects was proably derived from the Aristotelian conception that the mind can know itself only en parergo, and that this knowledge presupposes that some other thing be in the mind "objectively". Brentano's contribution to Aristotle scholarship is illustrated by reviewing some of his arguments against Zeller's claim that Aristotle's God, contemplating only himself, is ignorant of the world. The (...) paper concludes with an attempt to explain the relative neglect into which Brentano's exegetical efforts have fallen. (shrink)

The paper tries to illustrate the influence of Aristotle's thought upon Brentano by arguing that the view that all psychological phenomena have objects was proably derived from the Aristotelian conception that the mind can know itself only en parergo, and that this knowledge presupposes that some other thing be in the mind "objectively". Brentano's contribution to Aristotle scholarship is illustrated by reviewing some of his arguments against Zeller's claim that Aristotle's God, contemplating only himself, is ignorant of the world. The (...) paper concludes with an attempt to explain the relative neglect into which Brentano's exegetical efforts have fallen. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Journal of the History of Philosophy 39.3 (2001) 448-449 [Access article in PDF] James Van Cleve. Problems from Kant. New York and Oxford: Oxford University Press, 1999. Pp. xii + 340. Cloth, $45.00. The author acknowledges his debt to the "great Kant books of the 1960s, Jonathan Bennett's Kant's Analytic, and P. F. Strawson's The Bounds of Sense."Their analytical spirit lives on in this book, but the analyses are (...) fresh, take surprising turns, and make unexpected connections to current concerns. In seventeen chapters Van Cleve deals with necessity and the a priori, space and geometry, incongruent counterparts, time, the ideality of matter, experience and objects, substance in the First Analogy, the Second Analogy, noumena, problems of the self, rational theology, and Kant and contemporary irrealism. To sustain the flow of argument, the discussion of certain details, often important, is postponed and taken up in fifteen appendices, and there are nearly seventy pages of careful notes.Chapter 10, "Noumena and Things in Themselves," (134 ff.) criticizes in detail the prevailing "one world" or "double aspect" view of objects, namely that Kant allows just one set of objects, but two ways of "considering" them. Things in themselves are the very same objects as appearances, but considered as they are independent of our experience of them, a view developed in Henry Allison's Kant's Transcendental Idealism. Against this Van Cleve maintains (and I concur) that "appearances are intentionalia, and that intentionalia are constructions out of states of perceivers" (150). The distinction is between two separate universes of discourse, "not between two ways of discoursing [End Page 448] about the same objects" (ibid.). There is no space to report the sharply argued detail that led him to hold the double aspect view to be unfathomable and incoherent. He takes Kant to be a phenomenalist but holding to a version far removed from the reductionist phenomenalism of Russell, Broad, Price, and others. Here the basic elements are not made out to be indubitable givens, but are, rather, sensations. The structures built on them are, according to Van Cleve, "virtual objects" in the sense in which Quine speaks about "virtual classes." To say that something is an element of a class {F:Fx} is only to say that it is F. So, likewise, to say that, e.g., a patch of red exists is short for saying that a certain representation occurs. Carnap's Kantian masterpiece, TheLogical Structure of the World (The Aufbau) could have been consulted as a comprehensive guide to the kind of virtuality here envisaged.It is Van Cleve's stated aim never to discuss Kantian arguments without making their premise and conclusion structure clear (viii). Quite a few of them he finds persuasive; in other cases the arguments are valid, but one or the other premise doubtful. Sometimes he sides with Kant against his critics, sometimes the opposite, and occasionally, as in the case of the Second Analogy, it remains unclear what Kant's argument was. He has shown in this and earlier publications that all reconstructions are flawed, so that either Kant had no good argument, or his argument has not yet been discovered.The title Problems from Kant must be taken seriously. The book rarely deals with textual problems, historical context, or translation difficulties. Rather, the focus is on perennial and still compelling problems. Themes from the First Critique are tracked to and connected with current concerns and sometimes recently ventilated issues are traced back to Kant, as in the last chapter, where the question is raised if Kant was an internal realist in the style of Putnam, or perhaps an anti-realist like Dummett. The contrast with Kant shows that like all complex positions, these are shopping baskets with several goods in them, some in Kant's inventory, others not.Logical notation is used sparingly, and only where it clarifies—no attempt here to shoehorn arguments into unneeded symbolism. Deft examples, Kant's weakness, are a strength of this book. To explain the logic of considering Van Cleve asks, "Consider me apart from my shoes, am I barefoot... (shrink)

This chapter contains sections titled: The Dark Ages of Logic Kant and Whately Bernard Bolzano John Stuart Mill Boole, De Morgan, and Peirce Gottlob Frege The Austrian School Bertrand Russell.

Im Zentrum der Untersuchung steht die Philosophie des modernen japanischen Philosophen Kitar??o?? Nishida (1870-1945) und ihr Bezug zur Frage nach der Interkulturalität. Nishidas Philosophie ist einerseits _interkulturell orientierte Philosophie_ - entstanden aus der interkulturellen Begegnung zwischen westlicher und japanischer Kultur im Rahmen des modernen Japans - und andererseits bietet sie einen Ansatz zu einer _Philosophie der Interkulturalität_. Der Ansatz gibt einen neuen Blick auf die globalen geschichtlichen Vorgänge frei - gesehen durch die Augen eines außereuropäischen Denkers. Mit Nishidas Philosophie und (...) ihrer geschichtlichen Stellung wird somit die Frage nach der Moderne im interkulturellen Kontext auf neue Weise virulent, so daß sich neue Fragehorizonte für das Denken der Gegenwart ergeben. (shrink)

Business Ethics, the Environment &Responsibility, EarlyView.

It is pointed out against the two critics (a) that an identity or partial identity of meanings and facts is logically impossible, (b) that the logical grammar of ?identify? and ?explain? is different from that of ?understand? and that hence understanding can never be an operation of identifying or explaining, and (c) that rational understanding does not involve a ?reproduction? of the subject matter in any controversial sense.

Most of the Bolzano literature is exegetical, neglecting, unfortunately, the great potential of his logic as the beginning of a PROGRAMME. Specifically, his unorthodox construai of the consequence relation as triadic, and his account of logical form are promising beginnings which even as they stand shed light on question of relevance, the ancient problems of enthymemes and others. Instead of developing these suggestions, Bolzano scholars have been occupied with elucidating the ontology of sentences in themselves, and related topics. I argue, (...) and believe to be in agreement with Bolzano, that the nature of sentences is fully explained by the relations that hold between them, just as money has no nature or essence beyond the transactions it makes possible. It follows that the development of his logic would contribute at least as much to the understanding of sentences than any exegesis. (shrink)

Most of the Bolzano literature is exegetical, neglecting, unfortunately, the great potential of his logic as the beginning of a PROGRAMME. Specifically, his unorthodox construai of the consequence relation as triadic, and his account of logical form are promising beginnings which even as they stand shed light on question of relevance, the ancient problems of enthymemes and others. Instead of developing these suggestions, Bolzano scholars have been occupied with elucidating the ontology of sentences in themselves, and related topics. I argue, (...) and believe to be in agreement with Bolzano, that the nature of sentences is fully explained by the relations that hold between them, just as money has no nature or essence beyond the transactions it makes possible. It follows that the development of his logic would contribute at least as much to the understanding of sentences than any exegesis. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Reviewed by:Carnap’s Construction of the World. The Aufbau and the Emergence of Logical Empiricism by Alan W. RichardsonRolf GeorgeAlan W. Richardson. Carnap’s Construction of the World. The Aufbau and the Emergence of Logical Empiricism. Cambridge: Cambridge University Press, 1998. Pp. x + 242. Cloth, $49.95.According to the author, the “received view” of Carnap’s Kantian treatise of 1928, Der Logische Aufbau der Welt, promulgated mostly by Quine (10), takes it (...) to be a continuation of Russell’s “external world program,” an attempt at “providing a systematic reduction of empirical discourse generally to discourse involving only sense data” (21). One of Richardson’s aims is to show that this is wrong: while Carnap holds that our knowledge begins in sensation, our “elementary experiences” are not conscious and thus do not obey Russell’s “principle of acquaintance.” While we have no conscious access to the first elements of cognition, logical constructions based on them lead to sense qualities, phenomenal items, and eventually to physical and even cultural objects.These constructions are also meant to solve the problem of objectivity. According to Carnap, individual streams of experience are not comparable at all, but “certain structural properties agree for all streams of experience” (Aufbau §66, 32), a point that Kant had also made: “In the relation between sensations lies something that is generally valid, even though each sensation has only private validity” (Reflection 653).Richardson describes Carnap’s constructions in a couple of well written and accessible chapters (31–91), one of them an overview, the other a discussion of the problem of objectivity. Then comes the “Kantian Problematic,” (92–116), centered on the synthetic a priori. He repeats Michael Friedman’s now familiar but mistaken point that, due to the limitations of Aristotelian logic, Kant could not have formulated simple statements about order structures: “between any two points there lies another” could not be formulated in any logic he knew, and he therefore had to call in pure intuition to handle mathematical constructions. But he could, and in fact did, make just such claims in the vernacular, which was the sole vehicle for the pellucid formulations of the classical theory of the continuum, from Bolzano to Weyerstrass.The next chapter brings us the heart of Richardson’s concerns, which is to establish neo-Kantian antecedents of the Aufbau. There are some biographical details of doubtful merit. The neo-Kantian Bauch is identified as Carnap’s “dissertation director,” and, in a perhaps unconscious slight to Carnap’s intelligence, as “the philosopher from whom Carnap learned what he knew about Kant” (116). Ten years before Carnap had indeed taken a seminar in the Critique of Pure Reason from Bauch, but perusal of the latter’s work does not encourage the thought that he had much to do with the thesis “Der Raum” (1922). In the event, a German ordinarius did not usually have a hand in the construction of a thesis, and often did not even read it. His job was to accept it on behalf of the university. We now know, for example, that Bauch’s teacher Rickert had an assistant evaluate Heidegger’s Habilitationsschrift never reading it himself. (It passed.)Richardson’s reflection on the neo-Kantian project relies mostly on Cassirer. This points to another problem with the Bauch connection. Bauch was a zealous anti-Semite, and did not think much of Cassirer and the Marburg school in general. He gave up the editorship of Kantstudien in 1916 because of the Jewish presence in the Kant Society, and [End Page 179] founded his own group and journal. Carnap nonetheless chose Kantstudien to publish his dissertation, perhaps to put more distance between himself and Bauch. Space does not permit me to cite Bauch’s vicious remarks about Einstein; he could not have guided Carnap through the discussion of physical space in “Der Raum.”I return to Richardson’s reconstruction. According to the neo-Kantian, objective knowledge is found in mathematical physics, not in uninformed experience. He acknowledges that theoretical physics relies on conventions, and that these conventions go beyond mere experience to provide the mathematical structure necessary for objectivity (131). The responses to the problem this poses... (shrink)

Kant imposa au public philosophique la distinction entre sensations, intuitions et concepts. Bolzano reprit la terminologie, mais pas la substance de cette dernière. Cet article examine la critique astucieuse et détaillée qu’adresse Bolzano à Kant et présente les grandes lignes de sa théorie. Tandis que ses célèbres propositions « en soi » lui permirent de traiter avec précision des notions de conséquence, d’équivalence, d’analyticité, etc., en évitant le psychologisme logique si commun à l’époque, les intuitions font figure d’exception. Elles sont (...) introduites en rapport direct avec l’activité mentale : les intuitions sont des pensées — les épisodes qui représentent notre conscience empirique directe — et constituent en fait la porte étroite de la philosophie de l’esprit bolzanienne.Kant impressed on the philosophical public the distinctions between sensations, intuitions and concepts. Bolzano followed him in terminology, but not in substance. This essay deals with Bolzano’s astute and detailed critique of Kant, and then outlines his own theory. His famous propositions « in themselves », allowed him to discuss, with precision, the concepts of logical consequence, equivalence, analyticity, etc., and to escape from common logical psychologism. Intuitions are an exception. They are introduced with heavy reliance on mental activity and are thought — they are episodes representing our direct empirical awareness — and they indeed constitute the narrow door of Bolzano’s philosophy of mind. (shrink)

This essay on the social history of logic instruction considers the programmatic writings of Carnap/Neurath, but especially in the widely read book by Lillian Lieber, Mits, Wits and Logic, where Mits is the man in the street and Wits the woman in the street. In the ‘pre-Toulmin’ days it was seriously argued that the intense study of formal logic would create a more rational frame of mind and have many beneficial effects upon the social and political life. It arose from (...) the conviction that most metaphysical conundrums, religious and political problems and even fanaticism had their root in the irrationality of ordinary discourse, which had to be replaced by the more logical ‘ideal language’ of Principia Mathematica. The enthusiastic promotion of formal logic occurred at a time when it was widely thought that minds could be ‘made over’, ‘reprogrammed’ by proper intervention. This stands in stark contrast to the motivation for teaching informal logic and critical thinking, as it becomes apparent in a 1981 exchange between Ralph Johnson and Gerald Massey in Teaching Philosophy. Most of this essay focuses on Lillian Lieber, an earnest and enthusiastic advocate of the cause of formal logic, and on the reasons for the widespread conviction that, for the sake of peace and social harmony, formal logic should, if possible, be taught to every man, woman and child. (shrink)

This edition provides the first complete English translation of Bernard Bolzano's four-volume Wissenschaftslehre or Theory of Science, a masterwork of theoretical philosophy. First published in 1837, the Wissenschaftslehre is a monumental, wholly original study in logic, epistemology, heuristics, and scientific methodology. Unlike most logical studies of the period, it is not concerned with the "psychological self-consciousness of the thinking mind." Instead, it develops logic as the science of "propositions in themselves" and their parts, especially the relations between these entities. It (...) offers, for the first time in the history of logic, a viable definition of consequence, and a novel view of probability. Giving constant attention to Bolzano's predecessors and contemporaries, with particular emphasis on Kant, this richly documented work is also a valuable source for the history of logic and philosophy. (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 1972.