This paper argues that independent auditors have lost sight of their obligation to be truly impartial, and have increasingly adopted an attitude of client advocacy. We argue that auditors have a professional obligation to go beyond merely passing judgment on whether client accounting methods are acceptable under GAAP, and to judge whether the principles adopted are the most appropriate under the circumstances. We then review recent evidence which suggests that auditors have abandoned this objective in favor of advocating client-preferred principles. (...) The results of a survey of public accountants employed by small CPA firms indicates that, in a scenario in which an auditor did not feel that the client's accounting treatment was the most appropriate under the circumstances but it was recognized as an acceptable alternative under GAAP, advocacy of the client-preferred approach is considered appropriate and is very likely to occur in practice. In less subtle cases (e.g., when the auditor did not feel that the client's treatment provided the best reflection of the economic substance of the underlying transactions), survey participants as a group were ambivalent regarding the appropriateness of client advocacy, and felt that subordination of judgment was likely to occur in practice. The results also indicate that engagement risk, or the risk that the firm will be harmed by aggressive behavior, affects judgments of both the appropriateness and likelihood of subordination of judgment. These findings suggest that auditors have adopted an ideology of client advocacy, within the constraints of engagement risk. (shrink)

The dissimilarities between human artefacts and the universe are striking. We experience only a tiny part of the universe, and much of that is unknown to us. Aren’t our inferences hopelessly anthropomorphic; why not compare the universe to a plant or animal instead?

Fred Dretske's "Knowledge and the Flow of Information" is an extended attempt to develop a philosophically useful theory of information. Dretske adapts central ideas from Shannon and Weaver's mathematical theory of communication, and applies them to some traditional problems in epistemology. In doing so, he succeeds in building for philosophers a much-needed bridge to important work in cognitive science. The pay-off for epistemologists is that Dretske promises a way out of a long-standing impasse -- the Gettier problem. He offers an (...) alternative model of knowledge as information-based belief, which purports to avoid the problems justificatory accounts face. This essay looks closely at Dretske's theory. I argue that while the information-theoretic framework is attractive, it does not provide an adequate account of knowledge. And there seems to be no way of tightening the theory without introducing some version of a theory of justification -- the very notion Dretske's theory was designed to avoid. (shrink)

The doctrine of divine simplicity, the doctrine that God has no physical or metaphysical complexity whatsoever, is not a doctrine designed to induce immediate philosophical acquiescence. There are severe questions about its coherence. And even if those questions can be answered satisfactorily in favour of the doctrine, there remains the question why anyone should accept it. Thomas V. Morris raises both sorts of questions about a version of the doctrine which I have put forward. In the following pages I (...) shall respond to what I take to be the most serious of Morris's objections. I shall argue that the doctrine survives Morris's onslaught, but that one observation of his points it in a direction I had hitherto not taken seriously. The bulk of Morris's paper raises questions of the first sort; perforce the bulk of my paper will also. I shall offer, at the end, a reason for thinking that neither of us is yet in a position to pronounce categorically on the second question. My remarks in this paper constitute an interim report on how I think things presently stand with divine simplicity. (shrink)

One of the most difficult and perplexing tenets of classical theism is the doctrine of divine simplicity. Broadly put, this is generally understood to be the thesis that God is altogether without any proper parts, composition, or metaphysical complexity whatsoever. For a good deal more than a millennium, veritable armies of philosophical theologians – Jewish, Christian and Islamic – proclaimed the truth and importance of divine simplicity. Yet in our own time, the doctrine has enjoyed no such support. Among many (...) otherwise orthodox theists, those who do not just disregard it completely explicitly deny it. However, in a couple of recent articles, William E. Mann has attempted to expound the idea of divine simplicity anew and to defend it against a number of criticisms. He even has gone so far as to hint at reaffirming its importance, suggesting that the doctrine may have a significant amount of explanatory power and other theoretical virtue as part of an overall account of the nature of God, by either entailing or in other ways providing for much else that traditional theists have wanted to say about God. In this paper, I want to take a close look at Mann's formulation of the doctrine and at a general supporting theory he adumbrates in his attempt to render more plausible, or at least more defensible, various of its elements and implications. As Mann has made what is arguably the best attempt to defend the doctrine in recent years, I think that such an examination is important and will repay our efforts. (shrink)

One of the most difficult and perplexing tenets of classical theism is the doctrine of divine simplicity. Broadly put, this is generally understood to be the thesis that God is altogether without any proper parts, composition, or metaphysical complexity whatsoever. For a good deal more than a millennium, veritable armies of philosophical theologians – Jewish, Christian and Islamic – proclaimed the truth and importance of divine simplicity. Yet in our own time, the doctrine has enjoyed no such support. Among many (...) otherwise orthodox theists, those who do not just disregard it completely explicitly deny it. However, in a couple of recent articles, William E. Mann has attempted to expound the idea of divine simplicity anew and to defend it against a number of criticisms. He even has gone so far as to hint at reaffirming its importance, suggesting that the doctrine may have a significant amount of explanatory power and other theoretical virtue as part of an overall account of the nature of God, by either entailing or in other ways providing for much else that traditional theists have wanted to say about God. In this paper, I want to take a close look at Mann's formulation of the doctrine and at a general supporting theory he adumbrates in his attempt to render more plausible, or at least more defensible, various of its elements and implications. As Mann has made what is arguably the best attempt to defend the doctrine in recent years, I think that such an examination is important and will repay our efforts. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Journal of the History of Ideas 61.3 (2000) 493-512 [Access article in PDF] William Morris: Art, Work, and Leisure Ruth Kinna William Morris's most important contribution to British socialist thought is often said to be his elaboration of a plan for the socialist future. E. P. Thompson, for example, argued that Morris was "a pioneer of constructive thought as to the organization of socialist (...) life within Communist society." 1 His vision of socialism, famously captured in his utopian novel News From Nowhere, was inspired by a number of principles, but perhaps its most notable feature was the demand that labor be made attractive. 2 As John Drinkwater noted shortly after Morris's death, Morris passionately believed that an individual who is "overworked, or employed all the while in degrading work... cannot be himself." The message of his socialism, in Drinkwater's view "one of the profoundest and most inspiriting that it has been given to any man to deliver," was that "in bringing back joy to their daily work [men]... would put their feet on the first step towards... true dignity and pride of life." 3Since Drinkwater's comments, Morris's ideas about the organization of labor in socialism have attracted a considerable amount of attention. Most scholars have argued that his ideas were underpinned by two separate concerns: his hostility to the effects of industrialization and his opposition to the division of labor. As Fiona McCarthy notes, Morris not only protested against the pollution, congestion, and "squalid industrial waste" produced by "uncontrolled factory production," he also spoke out against the "rigid organization of the factory [End Page 493] which keeps the operative virtually chained to a single repetitive task." 4 Though both aspects of Morris's work have generated considerable scholarly interest, the first has attracted more attention than the second. A. L. Morton preferred to examine Morris's attacks on the effects of industrialization in order to counter the impression that his complaints were anti-modern or that his socialism required a return to premechanized methods of production. 5 Others have argued, more positively, that the proposals Morris made for the reorganization and for the improvement of factory production in particular set him apart from his contemporaries. 6 Recently, eco-socialist writers have developed this line of thought and extolled Morris as a precursor of green theory. 7 By contrast, Morris's views about the division of labor have not been seen as either controversial or distinctive. In some accounts his ideas are straightforwardly compared to Marx's. 8 Others suggest that his understanding of the division of labor was hazy. Paul Meier, for example, argues that Morris was unclear about the problems that the division of labor raised and that he only discussed it in a very general way. 9 Both these approaches mistakenly emphasize the separateness of the two elements in Morris's thought, and the relationship between his critique of industrialization and the division of labor has been neglected. I will argue that it is this relationship, and not the two respective parts, which holds the key to his demand for the realization of attractive labor.Morris integrated his ideas about industrialization and the division of labor into a wider analysis of the relationship between work and leisure. He began to think about this relationship before he committed himself to socialism in 1883, but his mature thought was influenced by Fourier as well as Marx. The two led him to conceptualize the relationship in two distinct ways. In the first he contrasted work with leisure and suggested that attractive labor required the reduction of necessary labor time; in the second he identified work with leisure and defined attractive labor as the exercise and expression of human creativity. As will be seen, these two conceptions were not easily reconciled. The first led Morris to argue that the realization of attractive labor was dependent upon the division of labor and the increase in productivity which it fostered; the second convinced him that attractive labor required a change in working practices and [End Page 494] that its realization... (shrink)

Henry Nelson Wieman’s most distinctive philosophical contributions are his identification of creative interchange as the ultimate process in human experience through which people and their institutions are able to create, sustain, improve, and cor­rect their value perspectives and, equally important, his description of creative inter­change in psychological, sociological, histor­ical, religious, and institutional contexts as subject inquiry and the experimental test of consequences. This massive collection, thirty-three orig­inal essays with an appendix and index, rep­resents the first formal attempt to consider fully (...) the interdisciplinary implications of creative interchange. Following an introduc­tion, the book is structured into six sections, beginning with historical studies on the de­velopment of Wieman’s philosophy of creativity. With this information as a base the subsequent five sections treat: _ _his metaphysics and theory of knowledge; _ _his the­ory of value; _ _creative interchange in the context of rhetoric and literary criticism; _ _creative interchange as a guide for social phi­losophy; and creative interchange as re­lated to current philosophic trends. The essayists include prominent philosophers, such as Charles Hartshorne, Lewis E._ _Hahn, and S. Morris Eames, as well as emerging scholars who have responded to Wieman’s conception of creative interchange. (shrink)

The ideas of Hans Morgenthau dominated the study of international politics in the United States for many decades. He was the leading representative of Realist international relations theory in the last century and his work remains hugely influential in the field. In this engaging and accessible new study of his work, William E. Scheuerman provides a comprehensive and illuminating introduction to Morgenthau’s ideas, and assesses their significance for political theory and international politics. Scheuerman shows Morgenthau to be an uneasy (...) Realist, uncomfortable with conventional notions of Realism and sometimes unsure whether his reflections should be grouped under its rubric. He was a powerful critic of the existing state system and defended the idea of a world state. By highlighting Morgenthau’s engagement with the leading lights of European political and legal theory, Scheuerman argues that he developed a morally demanding political ethics and an astute diagnosis of the unprecedented perils posed by nuclear weaponry. Believing that the irrationalities of US foreign policy were rooted partly in domestic factors, he sympathized with demands for radical political and social change. Scheuerman illustrates that Morgenthau’s thinking has been widely misunderstood by both disciples and critics and that it offers many challenges to contemporary Realists who discount his normative aspirations. With the advent of the cosmopolitan goal of international reform, Morgenthau’s work serves up an unsettling mix of sympathy and hard-headed skepticism which remains crucially important in the development of the field. Lucidly and persuasively written, this book will be a valuable resource for students and scholars seeking to understand the continued importance of Morgenthau’s thinking. (shrink)

In The City of God , XI, 10, St Augustine claims that the divine nature is simple because ‘it is what it has’ . We may take this as a slogan for the Doctrine of Divine Simplicity , a doctrine which finds its way into orthodox medieval Christian theological speculation. Like the doctrine of God's timeless eternality, the DDS has seemed obvious and pious to many, and incoherent, misguided, and repugnant to others. Unlike the doctrine of God's timeless eternality, the (...) DDS has received very little critical attention. The DDS did not originate with Augustine, but I am not primarily concerned with its pedigree. Nor am I concerned to ask how the doctrine interacts with trinitarian speculation. I will have my hands full as it is. In Section I of this paper I shall provide a rough characterization of the DDS, indicate its complexity, and focus on a particular aspect of the doctrine which will exercise us in the remainder of the paper, namely, the thesis that the divine attributes are all identical with each other and with God. In section n I shall discuss Alvin Plantinga's recent objections to Aquinas' version of the DDS. I shall then offer a more detailed presentation of what I take to be Aquinas' version , and recast it in terms of a theory of attributes which is significantly different from Plantinga's . Although the recasting of the doctrine will enable me to rebut Plantinga's objections , it by no means solves all the problems of the DDS. In section vi I shall discuss the chief lingering problem facing a defender of the DDS. (shrink)

Despite theorisation and consistent Pracademic (academics who are also practitioners) contributions to the concepts of truth-telling and decolonising epistemologies in the fields of activist research, there remains ongoing need for articulating the everyday praxis and positionality of empirical work. This paper considers the practice of two intercultural Australian-based practitioners’ examination of the ethical practices towards decolonising praxis as a contributor to third-space youth development which considers the space between participants. First Nations terminology is drawn on to explore the empirical nature (...) of third space theory (Bhabha) acknowledging the social construct of hybrid identities within individuals and communities’ personhood. Through exploring Indigenous inquiry as a contributor to third-space youth development, this paper argues that co-creation of knowledge amongst young people and practitioners considers a third space which can allow for deeper understandings of intercultural work and power dynamics. This article provides the opportunity to further explore a critical analysis of the challenges and possibilities of practitioners/pracademics working towards a decolonising journey which has implications for the ethics of youth work practice globally. (shrink)

An impressive body of recent literature posits that traditional notions of civil disobedience prevent us from properly considering potentially legitimate types of ‘uncivil’ political lawbreaking. When might uncivil (covert, legally evasive, morally offensive and potentially violent) lawbreaking prove normatively acceptable? If justifiable, what conditions should its practitioners be reasonably expected to meet? Despite some important insights, defenders of uncivil disobedience rely on a narrow and sometimes misleading view of civil disobedience, as previously practiced and theorized. Notwithstanding legitimate skepticism about Rawlsian (...) notions of civil disobedience, they reproduce its troublesome binary or ‘all-or-nothing’ view of political lawbreaking. Uncivil disobedience’s proponents tend to group a vast array of distinctive types of lawbreaking under one amorphous categorical rubric, impeding the suitably complex, nuanced analysis we need. A superior approach would pay careful attention to uncivil disobedience’s ambivalent historical record, a record suggesting that UD is more likely to reproduce authoritarian populism’s disturbing political logic than counteract it. (shrink)

But in Why I Am Not a Secularist, distinguished political theorist William E. Connolly argues that secularism, although admirable in its pursuit of freedom and diversity, too often undercuts these goals through its narrow and intolerant ...

Over the past two decades, the renowned political theorist William E. Connolly has developed a powerful theory of pluralism as the basis of a territorial politics. In this concise volume, Connolly launches a new defense of pluralism, contending that it has a renewed relevance in light of pressing global and national concerns, including the war in Iraq, the movement for a Palestinian state, and the fight for gay and lesbian rights. Connolly contends that deep, multidimensional pluralism is the best (...) way to promote justice and inclusion without violence. He advocates a deep pluralism—in contrast to shallow, secular pluralism—that helps to create space for different groups to bring their religious faiths into the public realm. This form of deep pluralism extends far beyond faith, encompassing multiple dimensions of social and personal lives, including household organization and sexuality. Connolly looks at pluralism not only in light of faith but also in relation to evil, ethics, relativism, globalization, and sovereignty. In the process, he engages many writers and theorists—among them, Spinoza, William James, Henri Bergson, Marcel Proust, Gilles Deleuze, Giorgio Agamben, Talal Asad, Michael Hardt, and Antonio Negri. _Pluralism_ is the first book in which Connolly explains the relationship between pluralism and the experience of time, and he offers readings of several films that address how time is understood, including _Time Code_, _Far from Heaven_, _Waking Life_, and _The Maltese Falcon_. In this necessary book Connolly brings a compelling, accessible philosophical critique together with his personal commitment to an inclusive political agenda to suggest how we might—and why we must—cultivate pluralism within both society and ourselves. (shrink)

The media hoop-la about Edward Snowden has obscured a less flashy yet more vital – and philosophically relevant – part of the story, namely the moral and political seriousness with which he acted to make the hitherto covert scope and scale of NSA surveillance public knowledge. Here I argue that we should interpret Snowden’s actions as meeting most of the demanding tests outlined in sophisticated political thinking about civil disobedience. Like Thoreau, Gandhi, King and countless other grass-roots activists, Snowden has (...) in fact articulated a powerful defense of why he was morally obligated to engage in politically motivated law-breaking. He has also undertaken impressive efforts to explain how his actions are distinguishable from ordinary criminality, and why they need not culminate in reckless lawlessness. In fact, his example can perhaps help us advance liberal and democratic ideas about civil disobedience. First, it highlights sound reasons why, pace the orthodox view, the acceptance of punishment by those engaging in civil disobedience should not be seen as a precondition of its legitimacy. Second, Snowden reminds us that ours is an era in which intensified globalization processes directly shape every feature of political existence. Defenders of civil disobedience need to update their reflections accordingly. (shrink)

John McCormick's ‘democratic’ interpretation of Machiavelli depends on the view that Machiavelli unequivocally endorses the people's moral and political wisdom over that of princes and the elite alike. Leo Strauss's interpretation of Machiavelli offers a means for appraising the anthropological basis of this reading, which is yet to appear in the scholarship. Strauss argues that Machiavelli reduces human nature to the mere desire to stay alive. The people will therefore choose whatever political option stands to offer them the best chance (...) for survival, and, this being equivocal to them, they are just as likely to opt for democracy as they are to raise up a tyrant. From this anthropology also emerges a strand of intellectual elitism in Machiavelli, which is incompatible with what McCormick considers to be Machiavelli's staunch anti-elitism. This article therefore uses Strauss to challenge McCormick's reading of Machiavelli as a populist, arguing that McCormick exaggerates Machiavelli's populist partisanship. (shrink)

In _Facing the Planetary_ William E. Connolly expands his influential work on the politics of pluralization, capitalism, fragility, and secularism to address the complexities of climate change and to complicate notions of the Anthropocene. Focusing on planetary processes—including the ocean conveyor, glacier flows, tectonic plates, and species evolution—he combines a critical understanding of capitalism with an appreciation of how such nonhuman systems periodically change on their own. Drawing upon scientists and intellectuals such as Lynn Margulis, Michael Benton, Alfred North (...) Whitehead, Anna Tsing, Mahatma Gandhi, Wangari Maathai, Pope Francis, Bruno Latour, and Naomi Klein, Connolly focuses on the gap between those regions creating the most climate change and those suffering most from it. He addresses the creative potential of a "politics of swarming" by which people in different regions and social positions coalesce to reshape dominant priorities. He also explores how those displaying spiritual affinities across differences in creed can energize a militant assemblage that is already underway. (shrink)

This study proposes and tests a model of the relations among corporate accountants’ perceptions of the ethical climate in their organization, the perceived importance of corporate ethics and social responsibility, and earnings management decisions. Based on a field survey of professional accountants employed by private industry in Hong Kong, we found that perceptions of the organizational ethical climate were significantly associated with belief in the importance of corporate ethics and responsibility. Belief in the importance of ethics and social responsibility was (...) also significantly associated with accountants’ ethical judgments and behavioral intentions regarding accounting and operating earnings manipulation. These findings suggest that perceptions of ethical climate, usually presumed to reflect the “tone at the top” in the organization, lead accounting professionals to rationalize earnings management decisions by adjusting their attitudes toward the importance of corporate ethics and social responsibility. This is the first study to document a relationship between organizational ethical climate and professional accountants’ support for corporate ethics and social responsibility, and also the first study to document that industry accountants’ views toward corporate ethics and social responsibility are associated with their willingness to manipulate earnings. The findings have important implications, suggesting that organizational efforts to enhance the ethical climate and emphasize the importance of corporate ethics and social responsibility could reduce the prevalence of earnings manipulation. (shrink)

Scholarly and political interest in the controversial 20th Century German thinker Carl Schmitt has exploded in the last twenty years. This volume, focusing directly on Schmitt’s complex ideas about law, situates his views within broader debates about the rule of law and its fate, taking seriously his Nazi-era political and legal writings.

1 Non-reductive physicalists deny that there is any explanation of mentality in purely physical terms, but do not deny that the mental is entirely determined by and constituted out of underlying physical structures. There are important issues about the stability of such a view which teeters on the edge of explanatory reductionism on the one side and dualism on the other (see Kim 1998). 2 Save perhaps for eliminative materialism (see Churchland 1981 for a classic exposition). In fact, however, while.

This paper examines fraudulent financial reporting within the context of Jones' (1991) ethical decision making model. It was hypothesized that quantitative materiality would influence judgments of the ethical acceptability of fraud, and that both materiality and financial risk would affect the likelihood of committing fraud. The results, based on a study of CPAs employed as senior executives, provide partial support for the hypotheses. Contrary to expectations, quantitative materiality did not influence ethical judgments. ANCOVA results based on participants' estimates of the (...) likelihood that a "typical CPA" would manipulate reported results indicated that both materiality and risk significantly influenced the likelihood of fraud, but that the perceived morality of the action did not. In contrast, results based on participants' self-reported behavior indicated that materiality and the perceived morality of the action would influence the likelihood of fraud, but that financial risk would not. Regardless of the measure used for the likelihood of fraud, the results indicate that financial executives continue to be influenced by quantitative materiality when misstatements are clearly material on qualitative grounds. (shrink)

This study examines the effects of ethical pressure on management accountants' perceptions of organizational-professional conflict, and related work outcomes. It was hypothesized that organizational pressure to engage in unethical behavior would increase perceived organizational-professional conflict, and that this perceived conflict would reduce organizational commitment and job satisfaction, and increase the likelihood of employee turnover. A survey was mailed to a random sample of Certified Management Accountants to assess perceptions of the relevant variables. The results of a structural equations model indicated (...) that, as hypothesized, ethical pressure was associated with higher levels of perceived organizational-professional conflict. Also as hypothesized, higher levels of conflict were associated with lower levels of organizational commitment and job satisfaction. Finally, lower levels of commitment and satisfaction were associated with higher turnover intentions. (shrink)

Philosophy of ecology has been slow to become established as an area of philosophical interest, but it is now receiving considerable attention. This area holds great promise for the advancement of both ecology and the philosophy of science. Insights from the philosophy of science can advance ecology in a number of ways. For example, philosophy can assist with the development of improved models of ecological hypothesis testing and theory choice. Philosophy can also help ecologists understand the role and limitations of (...) mathematical models in ecology. On the other side, philosophy of science will be advanced by having ecological case studies as part of the stock of examples. Ecological case studies can shed light on old philosophical topics as well as raise novel issues for the philosophy of science. For example, understanding theoretical terms such as “biodiversity” is important for scientific reasons, but such terms also carry political importance. Formulating appropriate definitions for such terms is thus not a purely scientific matter, and this may prompt a reevaluation of philosophical accounts of defining theoretical terms. We consider some of the topics currently receiving attention in the philosophy of ecology and other topics in need of attention. Our aim is to prompt further exchange between ecology and philosophy of science and to help set the agenda for future work in the philosophy of ecology. The topics covered include: the role of mathematical models, environmental problem formulation, biodiversity, and environmental ethics. (shrink)