This article explores five important issues relating to the evaluation of ethics education in accounting. The issues that are considered include: (a) reasons for evaluating accounting ethics education (see Caplan, 1980, pp. 133–35); (b) goal setting as a prerequisite to evaluating the outcomes of accounting ethics education (see Caplan, 1980, pp. 135–37); (c) possible broad levels of outcomes of accounting ethics education that can be evaluated; (d) matters relating to accounting ethics education that are in need of evaluation (see Caplan, (...) 1980, p. 136); and (e) possible techniques for measuring outcomes of accounting ethics education (see Caplan, 1980, pp. 144–49). The paper concludes with a discussion of the issues under consideration. (shrink)

This paper expands the literature on accounting ethics education by considering the teaching of ethics in accounting doctoral education. Some of the ethical issues that might be addressed in accounting doctoral education are reviewed. A number of matters relating to teaching ethics to accounting doctoral students are considered. The paper concludes with a summary and some final remarks.

In this paper I discuss the advantages and challenges of using active learning, when teaching an accounting ethics course offered in higher education . The willingness of an instructor to use active learning in an accounting ethics course may be influenced at least in part by that instructor’s assessment of the advantages and challenges of using active learning. Consequently, my paper may be of assistance to instructors with experience in teaching an accounting ethics course and to instructors who are preparing (...) to teach their initial accounting ethics course. (shrink)

In this article we review the principal directions that an American Accounting Association committee has taken in the past three years to encourage the teaching of ethics in accounting programs and/or courses in higher education. We also (1) briefly comment on the place of accounting ethics in both higher education and continuing professional education and (2) provide some brief final comments.

In this paper, we consider the licensing of and codes of ethics that affect the accountant not in public accounting, the potential for an accountant not in public accounting encountering an ethical conflict situation, and the moral responsibility of such accountant when faced with an ethical dilemma. We review an approach suggested by the National Association of Accountants for dealing with an ethical conflict situation including that association's position on whistleblowing. We propose another approach based on the work of De (...) George (1981), in which both internal and external whistleblowing are possible alternatives, for use by management accountants in an ethical conflict situation. Finally, we consider the implications of our analysis for management accounting. While most of the analysis centers on management accountants, we note the likely applicability of the analysis to accountants in the public sector. (shrink)

A central theme throughout the impressive series of philosophical books and articles Stephen Toulmin has published since 1948 is the way in which assertions and opinions concerning all sorts of topics, brought up in everyday life or in academic research, can be rationally justified. Is there one universal system of norms, by which all sorts of arguments in all sorts of fields must be judged, or must each sort of argument be judged according to its own norms? In The (...) Uses of Argument Toulmin sets out his views on these questions for the first time. In spite of initial criticisms from logicians and fellow philosophers, The Uses of Argument has been an enduring source of inspiration and discussion to students of argumentation from all kinds of disciplinary background for more than forty years. (shrink)

This work was the first sustained philosophical study of psychic phenomena to follow C.D. Broad's LECTURES ON PSYCHICAL RESEARCH, written nearly twenty years ...

The Limits of Influence is a detailed examination and defense of the evidence for largescale-psychokinesis . It examines the reasons why experimental evidence has not, and perhaps cannot, convince most skeptics that PK is genuine, and it considers why traditional experimental procedures are important to reveal interesting facts about the phenomena.

For over thirty years, Stephen Braude has studied the paranormal in everyday life, from extrasensory perception and psychokinesis to mediumship and materialization. _The Gold Leaf Lady and Other Parapsychological Investigations_ is a highly readable and often amusing account of his most memorable encounters with such phenomena. Here Braude recounts in fascinating detail five particular cases—some that challenge our most fundamental scientific beliefs and others that expose our own credulousness. Braude begins with a south Florida woman who can make thin (...) gold-colored foil appear spontaneously on her skin. He then travels to New York and California to test psychokinetic superstars—and frauds—like Joe Nuzum, who claim to move objects using only their minds. Along the way, Braude also investigates the startling allegations of K.R., a policeman in Annapolis who believes he can transfer images from photographs onto other objects—including his own body—and Ted Serios, a deceased Chicago elevator operator who could make a variety of different images appear on Polaroid film. Ultimately, Braude considers his wife’s surprisingly fruitful experiments with astrology, which she has used to guide professional soccer teams to the top of their leagues, as well as his own personal experiences with synchronicity—a phenomenon, he argues, that may need to be explained in terms of a refined, extensive, and dramatic form of psychokinesis. Heady, provocative, and brimming with eye-opening details and suggestions, _The Gold Leaf Lady and Other Parapsychological Investigations_ will intrigue both adherents and detractors of its controversial subject matter alike. (shrink)

The Limits of Influence is a detailed examination and defense of the evidence for largescale-psychokinesis. It examines the reasons why experimental evidence has not, and perhaps cannot, convince most skeptics that PK is genuine, and it considers why traditional experimental procedures are important to reveal interesting facts about the phenomena.

Collecting a wide range of contemporary and classical theological essays dealing with medical ethics, this volume is the finest resource available for engaging ...

In his Treatise, Hume confronted the tensions between his project of uncovering the causal operations of the human mind and the extreme skeptical tendencies of his system. Louis Loeb argues that Hume overreaches, and he advances a controversial interpretation of Hume's epistemological framework that shows how Hume could have avoided the more destructive positions in his work.

Crimes of Reason brings together expanded and updated versions of some of Braude’s best previously published essays, along with new essays written specifically for this book.

Hume's claim that a state is a belief is often intertwined—though without his remarking on this fact—with epistemic approval of the state. This requires explanation. Beliefs, in Hume's view, are steady dispositions (not lively ideas), nature's provision for a steady influence on the will and action. Hume's epistemic distinctions call attention to circumstances in which the presence of conflicting beliefs undermine a belief's influence and thereby its natural function. On one version of this interpretation, to say that a belief is (...) justified, ceteris paribus, is to say that for all that has been shown the belief would be steady in its influence under suitable reflection. On a second version, it is to say that prima facie justification is an intrinsic property of the state, in virtue of its steadiness. These versions generate different understandings of the relationship between Parts iii and iv of Book I of the Treatise. (shrink)

Stephen Gersh's Being Different: More Neoplatonism after Derrida continues his earlier project ) of reading the philosophy of late antiquity in a critical encounter with Jacques Derrida's deconstruction of Platonism.

The philosophical literature on multiple personality has focused primarily on problems about personal identity and psychological explanation. But multiple personality and other dissociative phenomena raise equally important and even more urgent questions about moral responsibility, in particular: In what respect(s) and to what extent should a multiple be held responsible for the actions of his/her alternate personalities? Cases of dreaming help illustrate why attributions of responsibility in cases of dissociation do not turn on putative changes in identity, as some have (...) supposed. Instead, it is argued that traditional criteria of rationality and behavioral control apply also to cases of dissociation. It is noted, however, that one can distinguish different kinds of responsibility in cases of dissociation, and that one is responsible for one's dreams in a different sense from that in which one is responsible for actions one can control and evaluate. It is also argued that in cases of multiple personality it is important to distinguish control over switching of personalities from an alter's control over its own behavior. Moreover, the author considers reasons for thinking that amnesia is less relevant to attributions of responsibility than many have supposed. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Multiple Personality and Moral ResponsibilityStephen E. Braude (bio)AbstractThe philosophical literature on multiple personality has focused primarily on problems about personal identity and psychological explanation. But multiple personality and other dissociative phenomena raise equally important and even more urgent questions about moral responsibility, in particular: In what respect(s) and to what extent should a multiple be held responsible for the actions of his/her alternate personalities? Cases of dreaming help illustrate (...) why attributions of responsibility in cases of dissociation do not turn on putative changes in identity, as some have supposed. Instead, it is argued that traditional criteria of rationality and behavioral control apply also to cases of dissociation. It is noted, however, that one can distinguish different kinds of responsibility in cases of dissociation, and that one is responsible for one’s dreams in a different sense from that in which one is responsible for actions one can control and evaluate. It is also argued that in cases of multiple personality it is important to distinguish control over switching of personalities from an alter’s control over its own behavior. Moreover, the author considers reasons for thinking that amnesia is less relevant to attributions of responsibility than many have supposed.Keywordsdissociation, dreaming, rationality, amnesiaIntroductionThe philosophical literature on MPD/DID 1 has focused primarily on problems about personhood, personal identity, and the nature of psychological explanation. Presumably, that is because multiples appear to be (or to harbor) more than one person or more than one distinct moral or prudential agent. But philosophers have had almost nothing to say about problems of responsibility in these cases—in particular, the question: In what respect(s) and to what extent should a multiple be held responsible for the actions of his/her alternate personalities (or alters)?Unlike questions about personhood and identity, this question is not simply an abstract matter that we may ponder at our leisure. Clinicians treating multiples must decide whether it is appropriate—or even just therapeutically beneficial—to hold their patients (or specific alters) responsible for behaviors which they seem unable to control or remember. Similarly, and with increasing frequency, our courts must decide whether a defendant claiming to be a multiple may be held guilty for the actions of one or more alters. In fact, the legal issues can be quite dramatic, and even bizarre. Consider: What sort of individual is standing trial? An alter or the multiple as a whole? Should courts accept the claim that the subject being questioned on the stand is not the same as the subject who committed the crime? If so, other questions come immediately to mind. For example, would it be appropriate for each alter of a criminal defendant to have separate legal council?Undoubtedly, some will have trouble taking that last question seriously. But no matter how [End Page 37] clear its solution may appear to one’s moral or legal intuitions, those intuitions are seldom as straightforward as they seem. Indeed, one cannot explain or defend them without taking a stand, at least provisionally, on a wide range of thorny philosophical problems. Moreover, the aforementioned questions are merely the tip of the iceberg, and our answers to them have implications extending beyond the courtroom. For example, with regard to forensic contexts Slovenko (1991) asks,Should a search or arrest warrant be issued for each personality? Must a Miranda warning be given to each personality of a suspect with MPD? May the other personalities exclude evidence on the ground that they were not properly read their rights at the time of the arrest? Would each one of the personalities have to waive his or her rights, or would one waiver be sufficient? Does the doctrine of double jeopardy bar the trial of a personality when another has been put to trial? Must each personality testifying at trial be sworn in and administered the oath?(22, 25)These questions have obvious analogues in clinical situations, and also in personal contexts, say, between friends or members of a family, one of whom is a multiple. For example, to what extent should a DID patient be held responsible for the sociopathic (or simply counter-therapeutic) behavior of... (shrink)

The so-called “problem of personal identity” can be viewed as either a metaphysical or an epistemological issue. Metaphysicians want to know what it is for one individual to be the same person as another. Epistemologists want to know how to decide if an individual is the same person as someone else. These two problems converge around evidence from mediumship and apparent reincarnation cases, suggesting personal survival of bodily death and dissolution. These cases make us wonder how it might be possible (...) for a person to survive death and either temporarily or permanently animate another body. And they make us wonder how we could decide if such postmortem survival has actually occurred. In this essay I argue, first, that metaphysical worries about postmortem survival are less important than many have supposed. Next, I'll consider briefly why cases suggesting postmortem survival can be so intriguing and compelling, and I'll survey our principal explanatory options and challenges. Then, I'll consider why we need to be circumspect in our appraisal of evidence for mind-body correlations. And finally, I'll try to draw a few tentative and provocative conclusions. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Causation, Extrinsic Relations, and Hume's Second Thoughts about Personal Identity Louis E. Loeb According to the account offered in Treatise 1.4.6, "Of personal identity," the identity of a mind over time consists in a sequence of perceptions related by causation. In both ofHume's two definitions of cause, causation is an external or extrinsic relation. Hume is explicit that this result is tolerable. If causation is an extrinsic relation, (...) and personal identity is analysed in terms of causation, then personal identity is an extrinsic relation. I suggest that Hume finds this consequence intolerable, and that his finding it so is the source ofhis famous misgivings in the appendix in regard to his section on personal identity.1 In the appendix, Humeindicates that "there wou'dbe no difficulty" in regard to his section concerning personal identity, if the mind perceived some "real connexion" among perceptions.2 In book 1, however, Hume maintains that causation does not involve a real connection, and that personal identity depends on causation; and he seems content with the result that personal identity does not involve a real connection. At 1.3.14, "Ofthe idea ofnecessary connexion," Hume insists that there is no "real connexion" between causes and effects and, more generally, that there is no "real intelligible connexion" between external objects (T 168; cf. T 103). At T 169-70, he offers two ("exact") definitions of the relation of cause and effect. Hume thinks there are causes and effects, even though there are no real connections. At 1.4.6, Hume writes that whether or not the relation ofpersonal identity is a "real bond" or "real connection" among perceptions is a "question we might easily decide, ifwe wou'd recollect whathas been already pro^d at large, that the understanding never observes any real connexion among objects, and that even the union of cause and effect, when strictly examin'd, resolves itselfinto a customary association ofideas" (T 259-60). A mere three paragraphs later, Hume writes that "the true idea of the human mind, is to consider it as a system of different perceptions or different existences, which are link'd together by the relation ofcause and effect, and mutually produce, destroy, influence, and modify each other" (T 261). So Hume's view, at 1.4.6, is that personal identity requires causation, but does not require a real connection. It is curious that in the appendix Hume takes the claim Volume XVIII Number 2 219 LOUIS E. LOEB thatthereis noreal connectionbetween perceptions toruinhis account of personal identity, whereas in book 1 he treats this result with equanimity. Thispuzzlecan begeneralized somewhat. Hume observesin 1.3.14 that "the terms of efficacy, agency, power, force, energy, necessity, connexion, andproductive quality, are all nearly synonimous" (T 157). His principal negative claim in that sectionis that(takingefficacy, and the other nearly synonymous concepts, to require something in objects over and above constant conjunction) there is no efficacy, necessity, or connection in causation. Hume targets a number of the nearly synonymous notions not only in 1.3.14, but also at T 246-51 of 1.4.5, and T 632-33 ofthe appendix. In the discussion ofpersonal identity in the appendix, Hume seems to be in search of the sort of bond or connection that he has forcefully rejected, as if he has a lingering commitment to real connections, or to necessity, despite himself. From this perspective, his misgivings easily appear to constitute a retrogression, orlapse, into amode ofthought, or metaphysical picture, that he has taken pains to reject. This is not an attractive explanation ofHume's misgivings. It has the consequence that Hume simply changes his mind, or is of two minds, inregard to therole ofreal connections in an account ofpersonal identity. Although I do not think these possibilities are to be dismissed outofhand, much oftheir support would have to derive from the failure of alternative accounts of what is bothering Hume. At the same time, a solution ought in some way to relate to Hume's thinking about real connections. Hume does write in the appendix, In short there are two principles, which I cannot render consistent; nor is it in my power to... (shrink)

The relations among consciousness, brain, behavior, and scientific explanation are explored in the domain of color perception. Current scientific knowledge about color similarity, color composition, dimensional structure, unique colors, and color categories is used to assess Locke.

Why are people interested in money? Specifically, what could be the biological basis for the extraordinary incentive and reinforcing power of money, which seems to be unique to the human species? We identify two ways in which a commodity which is of no biological significance in itself can become a strong motivator. The first is if it is used as a tool, and by a metaphorical extension this is often applied to money: it is used instrumentally, in order to obtain (...) biologically relevant incentives. Second, substances can be strong motivators because they imitate the action of natural incentives but do not produce the fitness gains for which those incentives are instinctively sought. The classic examples of this process are psychoactive drugs, but we argue that the drug concept can also be extended metaphorically to provide an account of money motivation. From a review of theoretical and empirical literature about money, we conclude that (i) there are a number of phenomena that cannot be accounted for by a pure Tool Theory of money motivation; (ii) supplementing Tool Theory with a Drug Theory enables the anomalous phenomena to be explained; and (iii) the human instincts that, according to a Drug Theory, money parasitizes include trading (derived from reciprocal altruism) and object play. (Published Online April 5 2006) Key Words: economic behaviour; evolutionary psychology; giving; incentive; money; motivation; play; reciprocal altruism. (shrink)

Bergson’s model of time (1889) is perhaps the proto-phenomenological theory. It is part of a larger model of mind (1896) which can be seen in modern light as describing the brain as supporting a modulated wave within a holographic field, specifying the external image of the world, and wherein subject and object are differentiated not in terms of space, but of time. Bergson’s very concrete model is developed and deepened with Gibson’s ecological model of perception. It is applied to the (...) problems of consciousness, direct realism, qualia and illusions. The model implies an entirely different basis for memory and cognition, and a brief overview is given for the basis of direct memory, compositionality and systematicity. (shrink)

Bergson's 1896 theory of perception/memory assumed a framework anticipating the quantum revolution in physics, the still unrealized implications of this framework contributing to the large neglect of Bergson today. The basics of his model are explored, including the physical concepts he advanced before the crisis in classical physics, his concept of perception as ‘virtual action’ with its relativistic implications, and his unique explication of the subject/object relationship. All form the basis for his solution to the ‘hard’ problem. The relation between (...) Bergson and Gibson as natural complements is also explored, with Bergson providing the framework that explicates Gibson's concept of direct perception, with Gibson's resonance model as a precursor to dynamic systems models of the brain and his reliance on invariance laws defining perceived events providing more detail for the mechanisms Bergson only envisioned from afar, and with Bergson providing the basis for an otherwise missing Gibsonian model of direct memory. (shrink)

This paper examines the ways in which familiar views about the world and our place in it must change in the face of the reality of psi phenomena. It is argued that most commentators are confused on this topic. Contrary to the received opinion, the existence of psi should make almost no difference to our currently accepted body of scientific theories. Nor, as some argue, can it be of much help to a defense of dualism. But the existence of psi (...) has profound implications regarding the pervasiveness of intentions in the world, even in connection with everyday sorts of events. The view is defended that we have no grounds for imposing antecedent restrictions on the range, magnitude, or refinement of psi. Finally, the paper discusses how the evidence for precognition forces serious consideration of a world?view generally associated only with so?called ?primitive? cultures. (shrink)

In their exhaustive study of the cognitive operation of analogy, Hofstadter and Sander arrive at a paradox: the creative and inexhaustible production of analogies in our thought must derive from a “reminding” operation based upon the availability of the detailed totality of our experience. Yet the authors see no way that our experience can be stored in the brain in such detail nor do they see how such detail could be accessed or retrieved such that the innumerable analogical remindings we (...) experience can occur. Analogy creation, then, should not be possible. The intent here is to sharpen and deepen our understanding of the paradox, emphasizing its criticality. It will be shown that the retrieval problem has its origins in the failure of memory theory to recognize the actual dynamic structure of events. This structure is comprised of invariance laws as per J. J. Gibson, and this event “invariance structure” is exactly what supports Hofstadter and Sander’s missing mechanism for analogical reminding. Yet these structures of invariants, existing only over optical flows, auditory flows, haptic flows, etc., are equally difficult to imagine being stored in a static memory, and thus only exacerbate the problem of the storage of experience in the brain. A possible route to the solution of this dilemma, based in the radical model of Bergson, is also sketched. (shrink)

We have seen that we cannot de-tense a sentence like (15) simply by changing its verb, since the tense of such a sentence is determined by a temporal adverb. More importantly, we have seen that de-tensing is a process of removing certain temporal restrictions from the truth-conditions of tensed sentences, and that tensed and tenseless forms of a verb do not differ in sense. Once we understand this, and once we realize that it is an historical accident that the tense (...) of sentences in English if often indicated by means of the grammatical device of inflecting verbs, tensed verbs no longer seem to be the sort of item that needs to be purged from ordinary language in constructing its tenseless analogue. Indeed, although the distinction between tensed and tenseless verbs may still be of philosophic interest, this distinction hardly seems to deserve the pivotal role assigned to it in the literature. (shrink)

This article explores the defense Indian Buddhist texts make in support of their conceptions of lives that are good for an individual. This defense occurs, largely, through their analysis of ordinary experience as being saturated by subtle forms of suffering . I begin by explicating the most influential of the Buddhist taxonomies of suffering: the threefold division into explicit suffering , the suffering of change , and conditioned suffering . Next, I sketch the three theories of welfare that have been (...) most influential in contemporary ethical theory. I then argue that Buddhist texts underdetermine which of these theories would have been accepted by ancient Indian Buddhists. Nevertheless, Buddhist ideas about suffering narrow the shape any acceptable theory of welfare may take. In my conclusion, I argue that this narrowing process itself is enough to reconstruct a philosophical defense of the forms of life endorsed in Buddhist texts. (shrink)

mainstream academicians. Perhaps the major common area of interest was that of dissociation — in particular, the study of hypnosis and multiple personality, The founders of the S.P.R. believed, along with many others, that dissociative phenomena promised insights into the nature of the mind generally, including..