Results for 'accounting information'

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  1. Accountability, Informed Consent and Clinician Report Cards.Justin Oakley & Steve Clarke - 2007 - In Steve Clarke (ed.), Informed Consent and Clinician Accountability: The Ethics of Report Cards on Surgeon Performance. Cambridge: Cambridge University Press. pp. 1-21.
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  2.  46
    Business ethics and accounting information. An analysis of the spanish code of best practice.Marcela Espinosa-Pike - 1999 - Journal of Business Ethics 22 (3):249 - 259.
    The main purpose of this article is to analyse one aspect of Spanish business ethics: the role of the transparency and quality of the economic and financial information given to meet the demands and requirements of shareholders. To that end we concentrate firstly on analysing the Spanish capital market and the situation of shareholders prior to the publication in February 1988 of the Code of Best Practice for Spanish Companies, drawn up by a Special Committee created at the request (...)
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  3.  11
    Does performance persistence below aspirations affect firms' accounting information disclosure strategies? An empirical study based on reliability and comparability.Xi Zhong, Liuyang Ren & Ge Ren - 2023 - Business Ethics, the Environment and Responsibility 32 (3):1060-1077.
    Integrating the behavioral theory of the firm and agency theory, this study is the first to examine the antecedents of firms' choice to disclose low-quality accounting information from the perspective of performance persistence below aspirations. Based on empirical data of 31,326 firm-annual observations involving 3584 listed companies for the 2007–2021 period, we find that firms actively reduce accounting information reliability and comparability in the presence of performance persistence below aspirations. Furthermore, we find that CEO-CFO surname ties (...)
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    Development of model for monitoring quality of accounting information in credit institutions.Anna Anatolyevna Babich - 2021 - Kant 40 (3):6-11.
    The purpose of the study is to determine the accounting methodology of credit transactions and find ways to improve it. The article describes the accounting process of credit transactions in the bank, the stages of monitoring the quality of accounting information and the map of problems of accounting lending, compiled as a result of the procedures for monitoring the quality of accounting information. The scientific novelty lies in the justification of the need to (...)
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    Analysis of Mutual Influence Relationships of Purchase Intention Factors of Electric Bicycles: Application of DEMATEL Taking into Account Information Uncertainty and Expert Confidence.Ching-Te Lin, Jen-Jen Yang, Wen-Jen Chiang, Jen-Jung Yang & Chin-Cheng Yang - 2022 - Complexity 2022:1-13.
    As the negative environmental impacts of transportation systems become more severe, governments and environmental groups are seeking more sustainable transportation options, such as replacing fuel-powered vehicles with electric vehicles and expanding public transportation systems to reduce the number of people driving on their own, in order to reduce the environmental impacts of transportation systems. At present, the rapid expansion of public transportation systems is not an easy task and requires a long period of time to plan for expansion and construction, (...)
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  6. Semantic information and the network theory of account.Luciano Floridi - 2012 - Synthese 184 (3):431-454.
    The article addresses the problem of how semantic information can be upgraded to knowledge. The introductory section explains the technical terminology and the relevant background. Section 2 argues that, for semantic information to be upgraded to knowledge, it is necessary and sufficient to be embedded in a network of questions and answers that correctly accounts for it. Section 3 shows that an information flow network of type A fulfils such a requirement, by warranting that the erotetic deficit, (...)
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  7. Information and semantic cognition: An ontological account.Radu J. Bogdan - 1988 - Mind and Language 3 (2):81-122.
    Information is the fuel of cognition. At its most basic level, information is a matter of structures interacting under laws. The notion of information thus reflects the (relational) fact that a structure is created by the impact of another structure. The impacted structure is an encoding, in some concrete form, of the interaction with the impacting structure. Information is, essentially, the structural trace in some system of an interaction with another system; it is also, as a (...)
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  8. Information in Biology: A Fictionalist Account.Arnon Levy - 2010 - Noûs 45 (4):640-657.
  9. The Informal Game Theory in Hume's Account of Convention.Peter Vanderschraaf - 1998 - Economics and Philosophy 14 (2):215.
    Hume is rightly credited with giving a brilliant, and perhaps the best, account of justice as convention. Hume's importance as a forerunner of modern economics has also long been recognized. However, most of Hume's readers have not fully appreciated how closely Hume's analysis of convention foreshadows a particular branch of economic theory, namely, game theory. Starting with the work of Barry, Runciman and Sen and Lewis, there has been a flowering of literature on the informal game-theoretic insights to be found (...)
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  10.  13
    Informed Consent and Clinician Accountability: The Ethics of Report Cards on Surgeon Performance.Steve Clarke (ed.) - 2007 - Cambridge: Cambridge University Press.
    This timely book analyses and evaluates ethical and social implications of recent developments in reporting surgeon performance. It contains chapters by leading international specialists in philosophy, bioethics, epidemiology, medical administration, surgery, and law, demonstrating the diversity and complexity of debates about this topic, raising considerations of patient autonomy, accountability, justice, and the quality and safety of medical services. Performance information on individual cardiac surgeons has been publicly available in parts of the US for over a decade. Survival rates for (...)
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  11. Full information accounts of well-being.David Sobel - 1994 - Ethics 104 (4):784-810.
  12.  25
    The Information-Theoretic Account of Knowledge, Closure and the KK Thesis.James Mattingly - 2022 - Disputatio 14 (65):105-132.
    One common objection to Dretske’s Information Theoretic Account of Knowledge (ITAK) is that it violates closure. I show that it does not, and that extant arguments attempting to establish that it does rely instead on the KK thesis. That thesis does fail for ITAK. I show moreover that an interesting consequence of ITAK obeying the closure principle after all is that on this view if skepticism is false, we can have a great deal of empirical knowledge, but it is (...)
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  13. Information Processing as an Account of Concrete Digital Computation.Nir Fresco - 2013 - Philosophy and Technology 26 (1):31-60.
    It is common in cognitive science to equate computation (and in particular digital computation) with information processing. Yet, it is hard to find a comprehensive explicit account of concrete digital computation in information processing terms. An information processing account seems like a natural candidate to explain digital computation. But when ‘information’ comes under scrutiny, this account becomes a less obvious candidate. Four interpretations of information are examined here as the basis for an information processing (...)
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  14. Can Informational Theories Account for Metarepresentation?Miguel Ángel Sebastián & Marc Artiga - 2020 - Topoi 39 (1):81-94.
    In this essay we discuss recent attempts to analyse the notion of representation, as it is employed in cognitive science, in purely informational terms. In particular, we argue that recent informational theories cannot accommodate the existence of metarepresentations. Since metarepresentations play a central role in the explanation of many cognitive abilities, this is a serious shortcoming of these proposals.
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  15.  17
    Information and Semantic Cognition: An Ontological Account.Radu J. Bogdan - 1988 - Mind and Language 3 (2):81-122.
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  16. Informed Consent and Clinical Accountability: The Ethics of Auditing and Reporting Surgeon Performance.Yujin Nagasawa & Steve Clarke Justin Oakley (eds.) - 2007 - Cambridge University Press.
  17.  4
    An Information-Theoretic Account of Semantic Interference in Word Production.Richard Futrell - 2021 - Frontiers in Psychology 12.
    I present a computational-level model of semantic interference effects in online word production within a rate–distortion framework. I consider a bounded-rational agent trying to produce words. The agent's action policy is determined by maximizing accuracy in production subject to computational constraints. These computational constraints are formalized using mutual information. I show that semantic similarity-based interference among words falls out naturally from this setup, and I present a series of simulations showing that the model captures some of the key empirical (...)
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  18.  46
    An Information Semantic Account of Scientific Models.Anna-Mari Rusanen & Otto Lappi - 2012 - In Henk W. de Regt (ed.), Epsa Philosophy of Science: Amsterdam 2009. Springer. pp. 315--327.
  19.  16
    Nonnatural Personal Information. Accounting for Misleading and Non-misleading Personal Information.Sille Obelitz Søe - 2021 - Philosophy and Technology 34 (4):1243-1262.
    Personal information is key to informational privacy and the algorithmically generated profiles of individuals. However, the concept of personal information and its nature is rarely discussed. The concept of personal information thus seems to be based on an idea of information as objective and truthful—as natural information—that is depicted as digital footprints in the online and digital realm. I argue that the concept of personal information should exit the realm of natural information and (...)
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  20. Informal Logic: A Pragmatic Approach.Douglas Walton - 2008 - New York: Cambridge University Press.
    Second edition of the introductory guidebook to the basic principles of constructing sound arguments and criticising bad ones. Non-technical in approach, it is based on 186 examples, which Douglas Walton, a leading authority in the field of informal logic, discusses and evaluates in clear, illustrative detail. Walton explains how errors, fallacies, and other key failures of argument occur. He shows how correct uses of argument are based on sound strategies for reasoned persuasion and critical responses. This edition takes into account (...)
     
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  21.  46
    An information theory account of cognitive control.Jin Fan - 2014 - Frontiers in Human Neuroscience 8.
  22.  30
    Judgment, Accountability, and ‘Information’.Christopher Meyers - 1995 - Business and Professional Ethics Journal 14 (2):77-92.
  23.  70
    Proof, rigour and informality : a virtue account of mathematical knowledge.Fenner Stanley Tanswell - 2016 - St Andrews Research Repository Philosophy Dissertations.
    This thesis is about the nature of proofs in mathematics as it is practiced, contrasting the informal proofs found in practice with formal proofs in formal systems. In the first chapter I present a new argument against the Formalist-Reductionist view that informal proofs are justified as rigorous and correct by corresponding to formal counterparts. The second chapter builds on this to reject arguments from Gödel's paradox and incompleteness theorems to the claim that mathematics is inherently inconsistent, basing my objections on (...)
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  24. Consequences of a Functional Account of Information.Stephen Francis Mann - 2020 - Review of Philosophy and Psychology 11 (3):1-19.
    This paper aims to establish several interconnected points. First, a particular interpretation of the mathematical definition of information, known as the causal interpretation, is supported largely by misunderstandings of the engineering context from which it was taken. A better interpretation, which makes the definition and quantification of information relative to the function of its user, is outlined. The first half of the paper is given over to introducing communication theory and its competing interpretations. The second half explores three (...)
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  25.  6
    The Ethics of Decentralized Clinical Trials and Informed Consent: Taking Technologies’ Soft Impacts into Account.Tessa I. van Rijssel, Ghislaine J. M. W. van Thiel & Johannes J. M. van Delden - forthcoming - Health Care Analysis:1-12.
    Decentralized clinical trials (DCTs) have the potential to advance the conduct of clinical trials, but raise several ethical issues, including obtaining valid informed consent. The debate on the ethical issues resulting from digitalization is predominantly focused on direct risks relating to for example data protection, safety, and data quality. We submit however, that a broader view on ethical aspects of DCTs is needed to touch upon the new challenges that come with the DCT practice. Digitalization has impacts that go beyond (...)
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    An empirically informed account of numbers as reifications.César Frederico dos Santos - 2023 - Theoria 89 (6):783-799.
    The field of numerical cognition provides a fairly clear picture of the processes through which we learn basic arithmetical facts. This scientific picture, however, is rarely taken as providing a response to a much‐debated philosophical question, namely, the question of how we obtain number knowledge, since numbers are usually thought to be abstract entities located outside of space and time. In this paper, I take the scientific evidence on how we learn arithmetic as providing a response to the philosophical question (...)
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  27.  31
    Corporate accountability in australia: Managing the information environment for corporate accountability. [REVIEW]Lance McMahon - 1995 - Journal of Business Ethics 14 (8):673 - 681.
    Accountability is a significant factor in the soundness of the organisational environment in Australia, for both the public and private sectors. The accountability process rests on the quality and accessibility of organisational records, the information environment. While the Australian liberal democratic open society and free market system relies on accountability, paradoxically accountability is constrained by the needs of the open society and the market. Setting appropriate mechanisms for accountability while preserving civil liberty and innovative free markets is a difficult (...)
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  28.  27
    Integrating information from multiple sources: A metacognitive account of self-generated and externally provided anchors.Keith W. Dowd, John V. Petrocelli & Myles T. Wood - 2014 - Thinking and Reasoning 20 (3):315-332.
    Estimates of unknown quantities are influenced by both self-generated anchors (SGAs) and externally provided anchors (EPAs; e.g., the advice of others). It was hypothesised that people use the degree of similarity between these anchors to render final responses. Thus we tested predictions drawn from metacognitive accounts of anchoring using procedures similar to the traditional anchoring paradigm. In a single experiment we manipulated SGA–EPA similarity, EPA level, and EPA source credibility. Results showed that the relationship between SGA–EPA similarity and the decision (...)
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  29. Coupling to Variant Information: an Ecological Account of Comparative Mental Imagery Generation.Matthew Sims - 2019 - Review of Philosophy and Psychology 11 (4):899-916.
    Action-based theories of cognition place primary emphasis upon the role that agent-environment coupling plays in the emergence of psychological states. Prima facie, mental imagery seems to present a problem for some of these theories because it is understood to be stimulus-absent and thus thought to be decoupled from the environment. However, mental imagery is much more multifaceted than this “naïve” view suggests. Focusing on a particular kind of imagery, comparative mental imagery generation, this paper demonstrates that although such imagery is (...)
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  30.  95
    A unified account of information, misinformation, and disinformation.Sille Obelitz Søe - 2019 - Synthese 198 (6):5929-5949.
    In this paper I develop and present a unified account of information, misinformation, and disinformation and their interconnections. The unified account is rooted in Paul Grice’s notions of natural and non-natural meaning (in: Grice (ed) Studies in the way of words. Harvard University Press, Cambridge, pp 213–223, 1957) and a corresponding distinction between natural and non-natural information (Scarantino and Piccinini in Metaphilosophy 41(3):313–330, 2010). I argue that we can specify at least three specific kinds of non-natural information. (...)
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  31.  13
    Diarios, informes, cartas y relatos de las expediciones a las Salinas Grandes, siglos XVIII-XIXTravel diaries, letters and accounts about the expeditions to Salinas Grandes, 18th and 19th centuries. [REVIEW]Lidia R. Nacuzzi - 2013 - Corpus: Archivos virtuales de la alteridad americana 3 (2).
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  32. First Person Accounts of Yoga Meditation Yield Clues to the Nature of Information in Experience. Shetkar, Alex Hankey & H. R. Nagendra - 2017 - Cosmos and History 13 (1):240-252.
    Since the millennium, first person accounts of experience have been accepted as philosophically valid, potentially useful sources of information about the nature of mind and self. Several Vedic sciences rely on such first person accounts to discuss experience and consciousness. This paper shows that their insights define the information structure of experience in agreement with a scientific theory of mind fulfilling all presently known philosophical and scientific conditions. Experience has two separate components, its information content, and a (...)
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  33.  6
    Dialogue games and deductive information: a dialogical account of the concept of virtual information.Bruno Ramos Mendonça - 2023 - Synthese 202 (3):1-31.
    There is a broad debate in contemporary philosophy of logic on the informativeness of proofs. In this context, informative proofs are demonstrations whose premises do not include the content of the conclusion. D’Agostino and Floridi (Synthese 167(2):271–315, 2009) claimed that proofs are informative if they use _virtual information_. In their terminology, this is the data carried by _dischargeable hypotheses_, assumptions entertained during proof and eliminated before concluding. Although these authors capture several cases of informative demonstrations, they do not explain the (...)
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  34. The instructional information processing account of digital computation.Nir Fresco & Marty J. Wolf - 2014 - Synthese 191 (7):1469-1492.
    What is nontrivial digital computation? It is the processing of discrete data through discrete state transitions in accordance with finite instructional information. The motivation for our account is that many previous attempts to answer this question are inadequate, and also that this account accords with the common intuition that digital computation is a type of information processing. We use the notion of reachability in a graph to defend this characterization in memory-based systems and underscore the importance of instructional (...)
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  35.  35
    Information to control, knowledge to decide: a short account of a contemporary misunderstanding. [REVIEW]Massimo Negrotti - 2007 - AI and Society 21 (4):443-451.
    There is a great distance between two pairs of concepts that are consistent in their own fields; namely, information/control and knowledge/decision. Although contemporary techno-sciences and common sense tend to neglect this distance, its intrinsic implications sometimes make it difficult to understand what is going on in our cultural events and developments. In particular, the abuse of the concepts of knowledge and decision makes it impossible to discriminate between the various levels of systems, both natural and naturoid, which surround us. (...)
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    Towards an Empirically Informed Account of Phronesis in Medicine.Ben Kotzee, Alexis Paton & Mervyn Conroy - 2016 - Perspectives in Biology and Medicine 59 (3):337-350.
    In medical ethics, a large body of work exists on the virtues that enable good medical practice. Medical virtue ethics singles out a number of virtues of the good doctor for attention; among others, these include empathy, care, truthfulness, and justice. According to medical ethicists like Pellegrino and Thomasma, however, phronesis, or “practical wisdom,” occupies a special place among these virtues. For Pellegrino and Thomasma, phronesis is “indispensable” to good medical practice, because it coordinates all the different moral virtues that (...)
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  37.  7
    Diarios, informes, cartas y relatos de las expediciones a las Salinas Grandes, siglos XVIII-XIXTravel diaries, letters and accounts about the expeditions to Salinas Grandes, 18th and 19th centuries. [REVIEW]Lidia R. Nacuzzi - 2013 - Corpus.
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  38. Persons, perspectives, and full information accounts of the good.Connie S. Rosati - 1995 - Ethics 105 (2):296-325.
  39.  31
    Visual dominance: An information-processing account of its origins and significance.Michael I. Posner, Mary J. Nissen & Raymond M. Klein - 1976 - Psychological Review 83 (2):157-171.
  40. A statistical referential theory of content: Using information theory to account for misrepresentation.Marius Usher - 2001 - Mind and Language 16 (3):331-334.
    A naturalistic scheme of primitive conceptual representations is proposed using the statistical measure of mutual information. It is argued that a concept represents, not the class of objects that caused its tokening, but the class of objects that is most likely to have caused it (had it been tokened), as specified by the statistical measure of mutual information. This solves the problem of misrepresentation which plagues causal accounts, by taking the representation relation to be determined via ordinal relationships (...)
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  41. Enriching the Cognitive Account of Common Ground Kinds of Shared Information and Cognitive Processes.Leda Berio & Gottfried Vosgerau - 2020 - Grazer Philosophischen Studien 97 (3):495–527.
    Classical notions of Common Ground have been criticized for being cognitively demanding given their appeal to complex meta-representations. The authors here propose a distinction between Immediate Common Ground, containing information specific to the communicative situation, and General Common Ground, containing information that is not situation-specific. This distinction builds on previous work by ], extending the idea that common cognitive processes are part of the establishment and use of common ground. This is in line with the idea that multiple (...)
     
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  42.  6
    Toward an Informal Account of Legal Interpretation.Allan C. Hutchinson - 2016 - New York NY: Cambridge University Press.
    Toward an Informal Account of Legal Interpretation offers a viable account of law, judicial decision-making, and legal interpretation that is as fresh as it is familiar. The author expertly challenges the dominant mode of formalist theorizing and proposes an explanatory account of legal interpretation that can profitably be understood as an 'informal' intervention. Such an informal approach has no truck with either the claims of the formalists or those of the anti-formalists. Hutchinson insists that, when understood properly, legal interpretation is (...)
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  43. How to account for information.Luciano Floridi - 2010 - In Jordi Vallverdú (ed.), Thinking machines and the philosophy of computer science: concepts and principles. Philadelphia, PA, USA: pp. 1–15.
    In Floridi (2005), I argued that a definition of semantic information in terms of alethically-neutral content–that is, strings of well-formed and meaningful data that can be additionally qualified as true or untrue (false, for the classicists among us), depending on supervening evaluations–provides only necessary but insufficient conditions: if some content is to qualify as semantic information, it must also be true. One speaks of false information in the same way as one qualifies someone as a false friend, (...)
     
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  44.  58
    Conflations in the Causal Account of Information Undermine the Parity Thesis.Barton Moffatt - 2011 - Philosophy of Science 78 (2):284-302.
    The received view in philosophy of biology is that there is a well-understood, philosophically rigorous account of information—causal information. I argue that this view is mistaken. Causal information is fatally undermined by misinterpretations and conflations between distinct independent accounts of information. As a result, philosophical arguments based on causal information are deeply flawed. I end by briefly considering what a correct application of the relevant accounts of information would look like in the biological context.
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  45.  55
    A deflationary account of information in biology.John S. Wilkins - unknown
    An oft-repeated claim is that there is information in some biological entity or process, most especially in genes. Some of these claims derive from the Central Dogma, population genetics, and the neo-Darwinian program. Others derive from attacks upon evolution, in an attempt to show that “information cannot be created” by natural selection. In this paper I will try to show that the term “information” is a homonym for a range of distinct notions, and that these notions are (...)
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    Collective ignorance: an information theoretic account.Christopher Ranalli & René van Woudenberg - 2019 - Synthese 198 (5):4731-4750.
    We are ignorant knowers. This paper proposes an information theoretic explanation of that fact. The explanation is a conjunction of three claims. First, that even in those dimensions where we are capable of picking up information, there is information that we don’t pick up. Second, that there can be dimensions of information for which we lack the capacity to pick up any information whatsoever. Third, that we don’t know whether the faculties and cognitive capacities we (...)
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  47.  34
    Resourcefulness of an empirically informed and thickly normative account of disease.Şerife Tekin - 2019 - Journal of Medical Ethics 45 (9):589-590.
    Educators who start a philosophy of medicine or medical ethics class with a philosophical discussion on the definition of basic concepts in medicine, such as health and disease, might relate to this anecdotal account. Students initially find the topic engaging because of the ubiquity of the concept of disease regulating not only their direct encounter with health-related contexts, for example, when veterans returning to school receive accommodations after being diagnosed with Post Traumatic Stress Disorder, but also their social world, say, (...)
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  48.  35
    Towards an empirically informed normative Bayesian scheme-based account of argument from expert opinion.Kong Ngai Pei & Chin Shing Arthur Chin - 2023 - Thinking and Reasoning 29 (4):726-759.
    This article seeks, first, to show that much of the existing normative work on argument from expert opinion (AEO) is problematic for failing to be properly informed by empirical findings on expert performance. Second, it seeks to show how, with the analytic tool of Bayesian reasoning, the problem diagnosed can be remedied to circumvent some of the problems facing the scheme-based treatment of AEOs. To establish the first contention, we will illustrate how empirical studies on factors conditioning expert reliability can (...)
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  49. Dretske's 'information-theoretic' account of knowledge.Richard Foley - 1987 - Synthese 70 (February):159-184.
  50. The Focus of Virtue: Attention broadening in empirically informed accounts of virtue cultivation.Maria Waggoner - 2021 - Philosophical Psychology 34 (8):1217-1245.
    Important empirically informed proposals of virtue cultivation invoke techniques of goal pursuit. This paper argues that these techniques are effective in changing behavior due to the attention narrowing they bring about, and further show that such attention narrowing can threaten the appropriate exercise of phronetic-related capacities. When these phronetic-related capacities are threatened, two derivative problems arise: (1) One can end up acting in morally inappropriate ways, and (2) Even in cases where one performs the morally appropriate action, one nonetheless can (...)
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