Results for 'accounting policy'

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  1.  32
    Conflict of opinion on accounting policy judgements: independence, knowledge and problem–solving ability of audit committees in Malaysia.Rita Anugerah, Takiah Mohd Iskandar & Zuraidah Mohd Sanusi - 2011 - International Journal of Business Governance and Ethics 6 (4):340-358.
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  2. Public policy and philosophical accounts of desert.Steven Sverdlik - 2018 - In Aaron Zimmerman, Karen Jones & Mark Timmons (eds.), Routledge Handbook on Moral Epistemology. Routledge.
     
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  3. Ideological call to arms : analyzing institutional contracidtions in political party discourse on educaiton and accountability policy, 1952-2012.H. Kim Debbie, A. Colyvas Jeannette & K. Kim Allen - 2017 - In Joel Gehman, Michael Lounsbury & Royston Greenwood (eds.), How institutions matter! United Kingdom: Emerald Group Publishing.
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  4. Can an evidential account justify relying on preferences for well-being policy?Gil Hersch - 2015 - Journal of Economic Methodology 22 (3):280-291.
    Policy-makers sometimes aim to improve well-being as a policy goal, but to do this they need some way to measure well-being. Instead of relying on potentially problematic theories of well-being to justify their choice of well-being measure, Daniel Hausman proposes that policy-makers can sometimes rely on preference-based measures as evidence for well-being. I claim that Hausman’s evidential account does not justify the use of any one measure more than it justifies the use of any other measure. This (...)
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  5.  10
    Nationalizing accounts: everyday nationalism, Japanese scientists, and global policy.Nahoko Kameo - forthcoming - Theory and Society:1-26.
    The article delineates how actors invoke nationalizing accounts—accounts that turn local conditions, actions, and actors into national ones—in everyday talk. Taking the case of Japanese university scientists depicting their commercialization trajectories after the adoption of a set of policies that originated from the U.S., the article delineates how scientists stipulate what they do is Japanese. I outline the discursive practices through which they posit that the cause of others’ actions, or of they themselves, derives from some kind of ethno-national distinctiveness. (...)
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  6.  26
    Accountability and Public Health Policies Impacting Proper Ebola Response: Time for a Bioethics Oversight Board.Ramin Asgary - 2015 - American Journal of Bioethics 15 (4):72-74.
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  7.  9
    Intelligent Accountability: Re-Thinking the Concept of “Accountability” in the Popular Discourse of Education Policy.Scott Ellison - 2012 - Journal of Thought 47 (2):19.
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  8.  17
    Transparency, accountability and vaccination policy.A. Dawson - 2009 - Journal of Medical Ethics 35 (5):274-275.
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  9. The accountability challenge to global e-commerce : the need to overcome the developed-developing country divide in WTO e-commerce policies.Farrokh Farrokhnia & Cameron Keith Richards - 2013 - In Liam Leonard & Maria-Alejandra Gonzalez-Perez (eds.), Principles and strategies to balance ethical, social and environmental concerns with corporate requirements. Bingley, UK: Emerald Group Publishing.
     
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  10. Public Policy and Philosophical Accounts of Desert.Steven Sverdlik - 2018 - In Aaron Zimmerman, Karen Jones & Mark Timmons (eds.), Routledge Handbook on Moral Epistemology. New York: Routledge. pp. 522-36.
    This article surveys deontological retributivist thought about judgments concerning deserved punishments. A number of conceptions of desert are described: they vary with respect to their claims about consequential moral luck and the role that desert judgments play in morality. Some retributivists claim that desert claims support obligations to punish; others that they establish ceilings on permissible severity; others that they do both. Further specific conceptual issues about desert of punishment are described, for example, whether a criminal record is relevant. The (...)
     
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  11. Public policy and philosophical accounts of desert.Steven Sverdlik - 2018 - In Aaron Zimmerman, Karen Jones & Mark Timmons (eds.), Routledge Handbook on Moral Epistemology. New York: Routledge.
     
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  12. A self-determination theory account of self-authorship: Implications for law and public policy.Alexios Arvanitis & Konstantinos Kalliris - 2017 - Philosophical Psychology 30 (6):763-783.
    Self-authorship has been established as the basis of an influential liberal principle of legislation and public policy. Being the author of one’s own life is a significant component of one’s own well-being, and therefore is better understood from the viewpoint of the person whose life it is. However, most philosophical accounts, including Raz’s conception of self-authorship, rely on general and abstract principles rather than specific, individual psychological properties of the person whose life it is. We elaborate on the principles (...)
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  13.  32
    National greenhouse-gas accounting for effective climate policy on international trade.Astrid Kander, Magnus Jiborn, Daniel Moran & Thomas Wiedmann - 2015 - Nature Climate Change 5 (5):431-435.
    National greenhouse-gas accounting should reflect how countries’ policies and behaviours affect global emissions. Actions that contribute to reduced global emissions should be credited, and actions that increase them should be penalized. This is essential if accounting is to serve as accurate guidance for climate policy. Yet this principle is not satisfied by the two most common accounting methods. Production-based accounting used under the Kyoto Protocol does not account for carbon leakage — the phenomenon of countries (...)
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  14.  23
    Abortion policies at the bedside: incorporating an ethical framework in the analysis and development of abortion legislation.Alicia E. Hersey, Jai-Me Potter-Rutledge & Benjamin P. Brown - 2024 - Journal of Medical Ethics 50 (1):2-5.
    About 6% of women in the world live in countries that ban all abortions, and 34% in countries that only allow abortion to preserve maternal life or health. In the USA, over the last decades—even before Dobbs v. Jackson Women’s Health Organization overturned the federal right to abortion—various states have sought to restrict abortion access. Often times, this legislation has been advanced based on legislators’ personal moral values. At the bedside, in contrast, provision of abortion care should adhere to the (...)
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  15.  26
    Epistemic injustice in educational policy: an account of structural contributory injustice.Megan L. Bogia - 2024 - Journal of Philosophy of Education 57 (4-5):941-963.
    In this paper, I introduce a special case of epistemic injustice that I call ‘structural contributory injustice’. This conception aims to capture some dimensions of how policy—separately from individual agential interactions—can generate epistemic injustice at a group level. I first locate the case within Kristie Dotson’s original conception of contributory injustice. I then consider one potential case of structural contributory injustice—namely, the policy problem of significant financial risk burden on students considering university in the USA. Finally, I consider (...)
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  16.  32
    Privacy, Security and Accountability: Ethics, Law and Policy.Adam D. Moore (ed.) - 2015 - New York: Rowman & Littlefield International.
    This volume analyses the moral and legal foundations of privacy, security, and accountability along with the tensions that arise between these important individual and social values.
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  17. Do evolutionary accounts of morality imply quiet policies?Don Ross - unknown
    There are many general economic policies I favour such that I would feel significantly ashamed were I to succumb to bribery, or to institutional pressure short of physical threat, to publicly support their opposites. Here are a few of these policies: (1) Rich countries should not impose trade barriers, including subsidies for their own producers, against imports from poor countries. (2) Leaders of poor countries should be regarded as irresponsible when they imply to their people that their economic difficulties arise (...)
     
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  18.  27
    Charitable Hospital Accountability: A Review and Analysis of Legal and Policy Initiatives.Alice A. Noble, Andrew L. Hyams & Nancy M. Kane - 1998 - Journal of Law, Medicine and Ethics 26 (2):116-137.
    Hospitals long ago shed their role as alms houses for the poor. What vestiges remain of the early American hospital are the tax-exempt, nonprofit hospital form and a general perception that hospitals, as charitable institutions, owe a duty to their communities. The appropriateness of the nonprofit hospital tax exemption has long been debated, and many theories have been advanced to justify the tax exemption of nonprofit hospitals. In a growing number of jurisdictions, however, state and local authorities have gone beyond (...)
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  19.  25
    Charitable Hospital Accountability: A Review and Analysis of Legal and Policy Initiatives.Alice A. Noble, Andrew L. Hyams & Nancy M. Kane - 1998 - Journal of Law, Medicine and Ethics 26 (2):116-137.
    Hospitals long ago shed their role as alms houses for the poor. What vestiges remain of the early American hospital are the tax-exempt, nonprofit hospital form and a general perception that hospitals, as charitable institutions, owe a duty to their communities. The appropriateness of the nonprofit hospital tax exemption has long been debated, and many theories have been advanced to justify the tax exemption of nonprofit hospitals. In a growing number of jurisdictions, however, state and local authorities have gone beyond (...)
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  20. Policy Equipoise and Interventional Superiority.Douglas MacKay - forthcoming - Journal of Development Effectiveness.
    According to the norm of policy equipoise, it is permissible to randomly assign participants to two or more interventions in a public policy randomized controlled trial (RCT) when there is meaningful uncertainty among the relevant expert community regarding which intervention is superior. While this norm is gaining traction in the research ethics literature, the idea of interventional superiority remains unclear. Is one intervention superior to another if it is reasonably expected to realize one outcome of interest more effectively, (...)
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  21.  56
    Bio-Politics and Social Policy: Foucault's Account of Welfare.Martin Hewitt - 1983 - Theory, Culture and Society 2 (1):67-84.
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  22.  16
    " Poor" Statistical Accounting: Welfare Policy Research in Cyberspace and Public Sphere.Sanford Schram & R. Scott Daniels - 1998 - Theory and Event 2 (2).
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  23.  11
    Not out of MY bank account! Science messaging when climate change policies carry personal financial costs.Janet K. Swim, Nathaniel Geiger & Joseph G. Guerriero - 2022 - Thinking and Reasoning 28 (3):346-374.
    We suggest that policies will be less popular when individuals personally have to pay for them rather than when others have to pay (i.e., a Not Out of My Bank Account or NOMBA effect). Dual process models of persuasion suggest that personally having to pay would motivate scrutiny of persuasive messages making it essential to use effective science communication tactics when using climate science to support climate change policies. A pilot experiment (N = 186) and main study (N = 758) (...)
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  24.  12
    The Value of Justice-Involved Youth: Accountability Through Technology-Driven Policies and Practices.Sally Stevens - 2021 - Social Philosophy and Policy 38 (2):146-169.
    The United States juvenile justice system has primary oversight of youth who come into contact with legal authorities. This system is purposefully distinct from the adult system given the presumption of youths’ reduced culpability for delinquent behavior and increased potential for rehabilitation. Some juvenile court policies and practices are supportive of youth while others may drive youth further into the juvenile justice system. Today, we are at a point in which we can—and should—use information technology to accrue data to unpack (...)
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  25.  8
    Transparancy and accountability in Canadian media policy.David Taras & Marc Raboy - 2004 - Communications 29 (1):59-76.
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  26. In Defence of Bad Science and Irrational Policies: an Alternative Account of the Precautionary Principle.Stephen John - 2010 - Ethical Theory and Moral Practice 13 (1):3-18.
    In the first part of the paper, three objections to the precautionary principle are outlined: the principle requires some account of how to balance risks of significant harms; the principle focuses on action and ignores the costs of inaction; and the principle threatens epistemic anarchy. I argue that these objections may overlook two distinctive features of precautionary thought: a suspicion of the value of “full scientific certainty”; and a desire to distinguish environmental doings from allowings. In Section 2, I argue (...)
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  27. Accountability in Artificial Intelligence: What It Is and How It Works.Claudio Novelli, Mariarosaria Taddeo & Luciano Floridi - 2023 - AI and Society 1:1-12.
    Accountability is a cornerstone of the governance of artificial intelligence (AI). However, it is often defined too imprecisely because its multifaceted nature and the sociotechnical structure of AI systems imply a variety of values, practices, and measures to which accountability in AI can refer. We address this lack of clarity by defining accountability in terms of answerability, identifying three conditions of possibility (authority recognition, interrogation, and limitation of power), and an architecture of seven features (context, range, agent, forum, standards, process, (...)
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  28.  18
    Accounting for future populations in health research.Leah Pierson - 2024 - Bioethics 38 (5):401-409.
    The research we fund today will improve the health of people who will live tomorrow. But future people will not all benefit equally: decisions we make about what research to prioritize will predictably affect when and how much different people benefit from research. Organizations that fund health research should thus fairly account for the health needs of future populations when setting priorities. To this end, some research funders aim to allocate research resources in accordance with disease burden, prioritizing illnesses that (...)
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  29.  30
    Public Reason and Public Health: Can Anti-smoking Policies Be Justified According to a Public Reason Account of Justification?Morten Ebbe Juul Nielsen - 2022 - Public Health Ethics 15 (1):104-116.
    Public reason demands that policies are justified to all reasonable citizens. Public health aims at protecting or improving aggregated health outcomes. Since health is not an uncontroversial value, an insurmountable chasm between public reason and public health seems to preclude any viable synthesis between the two outlooks. For any given public health policy, some reasonable citizen seems to have a reason to support ‘no policy’ over ‘some policy’, meaning that the policy cannot be justified to all. (...)
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  30. Fair, Transparent, and Accountable Algorithmic Decision-making Processes: The Premise, the Proposed Solutions, and the Open Challenges.Bruno Lepri, Nuria Oliver, Emmanuel Letouzé, Alex Pentland & Patrick Vinck - 2018 - Philosophy and Technology 31 (4):611-627.
    The combination of increased availability of large amounts of fine-grained human behavioral data and advances in machine learning is presiding over a growing reliance on algorithms to address complex societal problems. Algorithmic decision-making processes might lead to more objective and thus potentially fairer decisions than those made by humans who may be influenced by greed, prejudice, fatigue, or hunger. However, algorithmic decision-making has been criticized for its potential to enhance discrimination, information and power asymmetry, and opacity. In this paper, we (...)
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  31.  25
    Agricultural debt restructuring, accounting, and public policy: A study of the Farmers Home Administration. [REVIEW]David B. Pariser & Adolph A. Neidermeyer - 1991 - Agriculture and Human Values 8 (4):56-71.
    Federal credit policies toward agriculture reflect the human values of maintaining the farm production sector largely as an industry characterized by small-scale, family farms. The Farmers Home Administration has implemented various credit programs designed to carry out this policy objective. As a result of the prolonged financial crisis in the farm economy, the agricultural community is becoming more aware of the controversies surrounding the mission of FmHA and its debt restructuring program. This paper discusses the debt restructuring program administered (...)
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  32.  64
    Ethical Dilemmas in Protecting Susceptible Subpopulations From Environmental Health Risks: Liberty, Utility, Fairness, and Accountability for Reasonableness.David B. Resnik, D. Robert MacDougall & Elise M. Smith - 2018 - American Journal of Bioethics 18 (3):29-41.
    Various U.S. laws, such as the Clean Air Act and the Food Quality Protection Act, require additional protections for susceptible subpopulations who face greater environmental health risks. The main ethical rationale for providing these protections is to ensure that environmental health risks are distributed fairly. In this article, we (1) consider how several influential theories of justice deal with issues related to the distribution of environmental health risks; (2) show that these theories often fail to provide specific guidance concerning (...) choices; and (3) argue that an approach to public decision making known as accountability for reasonableness can complement theories of justice in establishing acceptable environmental health risks for the general population and susceptible subpopulations. Since accountability for reasonableness focuses on the fairness of the decision-making process, not the outcome, it does not guarantee that susceptible subpopulations will receive a maximum level of protection, regardless of costs or other morally relevant considerations. (shrink)
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  33. Weighing the Costs and Benefits of Public Policy: On the Dangers of Single Metric Accounting.Johanna Thoma - 2021 - LSE Public Policy Review 2 (2).
    This article presents two related challenges to the idea that, to ensure policy evaluation is comprehensive, all costs and benefits should be aggregated into a single, equity-weighted wellbeing metric. The first is to point out how, even allowing for equity-weighting, the use of a single metric limits the extent to which we can take distributional concerns into account. The second challenge starts from the observation that in this and many other ways, aggregating diverse effects into a single metric of (...)
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  34.  8
    Queer(y)ing New Schooling Accountabilities Through My School: Using Butlerian Tools to Think Differently About Policy Performativity.Christina Gowlett - 2015 - Educational Philosophy and Theory 47 (2):159-172.
    This article takes the role of provocateur to ‘queer(y)’ the rules of intelligibility surrounding new schooling accountabilities. Butler’s work is seldom used outside the arena of gender and sexualities research. A ‘queer(y)ing’ methodology is subsequently applied in a context very different to where it is frequently associated. Empirical data from a case study secondary school in Australia are used to contextualise the use of queer theory in thinking differently about new schooling accountabilities and how they can unfold in ways that (...)
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  35.  45
    Win win's struggles with the institutional transfer of the Emily's list model to japan: The role of accountability and policy.Alisa Gaunder - 2011 - Japanese Journal of Political Science 12 (1):75-94.
    This article addresses the complexities of institutional transfer by exploring the case of EMILY's List and WIN WIN, two women's organizations in the US and Japan respectively that seek to increase the number of women in office by providing funds early in candidatescultures of giving’ exist, they do not necessarily preclude the success of an EMILY's List-type organization in Japan. Instead, WIN WIN made significant strategic organizational decisions that have impeded its ability to have a significant impact on female candidacy (...)
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  36.  24
    The dangers of single-metric accounting in public policy.Johanna Thoma - 2021 - LSE Covid-19 Blog.
  37.  26
    Ecology, Policy, and Politics: Human Well-Being and the Natural World.John O'Neill - 1993 - Routledge.
    Revealing flaws in both 'green' and market-based approaches to environmental policy, O'Neill develops an Aristotolian account of well-being. He examines the implications for wider issues involving markets, civil society an.
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  38.  16
    Does Economics Provide a Unified Account of Aging Behavior and Aging Policy?:Aging and Old Age. Richard Posner.Norman Daniels - 1998 - Ethics 108 (3):569-.
  39.  12
    Finessing Foreign Pressure in Education through Deliberate Policy Failure: Soviet Legacy, Foreign Prescriptions, and Democratic Accountability in Estonia.E. Doyle Stevick - 2011 - In John N. Hawkins & W. James Jacob (eds.), Policy Debates in Comparative, International, and Development Education. Palgrave-Macmillan. pp. 175.
  40. Ecology, Policy and Politics: Human Well-Being and the Natural World.John O'Neill - 1993 - Routledge.
    Revealing flaws in both 'green' and market-based approaches to environmental policy, O'Neill develops an Aristotolian account of well-being. He examines the implications for wider issues involving markets, civil society an.
     
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  41.  14
    Re-Thinking the Concept of “Accountability” in the Popular Discourse of Education Policy.Scott Ellison - forthcoming - Journal of Thought.
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  42.  30
    The California Cap-and-Trade Program: A Model Policy for Promoting Environmental Justice Using Accountability for Reasonableness.Nuriel Moghavem - 2018 - American Journal of Bioethics 18 (3):57-59.
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  43.  18
    Evaluation of the environmental and social sustainability policy of a mass tourism resort: A narrative account.Isabel Swart & André C. Horn - 2012 - HTS Theological Studies 68 (1).
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  44.  15
    Policy-Making in Metropolitan Areas: The Aniene River as a Green Infrastructure between Roma and Tivoli.Biancamaria Rizzo - 2017 - International Studies. Interdisciplinary Political and Cultural Journal 19 (1):29-43.
    The European policies acknowledge greenways and “Green Infrastructure” as strategically planned and delivered networks comprising the broadest range of green spaces and other environmental features. The Aniene River, linking the eastern suburbs of Rome to the City of Tivoli, has been envisaged in a multi-level approach as a Green-Blue Infrastructure able to hinder land use fragmentation and provide new continuity to remainders of open space. In turn, landscape is taken into account as a biodiversity reservoir, the scenery of outstanding cultural (...)
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  45.  11
    Accounting for Intrinsic Values in the Federal Student Loan System.Yoaav Isaacs & Jason Iuliano - 2018 - In David Boonin, Katrina L. Sifferd, Tyler K. Fagan, Valerie Gray Hardcastle, Michael Huemer, Daniel Wodak, Derk Pereboom, Stephen J. Morse, Sarah Tyson, Mark Zelcer, Garrett VanPelt, Devin Casey, Philip E. Devine, David K. Chan, Maarten Boudry, Christopher Freiman, Hrishikesh Joshi, Shelley Wilcox, Jason Brennan, Eric Wiland, Ryan Muldoon, Mark Alfano, Philip Robichaud, Kevin Timpe, David Livingstone Smith, Francis J. Beckwith, Dan Hooley, Russell Blackford, John Corvino, Corey McCall, Dan Demetriou, Ajume Wingo, Michael Shermer, Ole Martin Moen, Aksel Braanen Sterri, Teresa Blankmeyer Burke, Jeppe von Platz, John Thrasher, Mary Hawkesworth, William MacAskill, Daniel Halliday, Janine O’Flynn, Yoaav Isaacs, Jason Iuliano, Claire Pickard, Arvin M. Gouw, Tina Rulli, Justin Caouette, Allen Habib, Brian D. Earp, Andrew Vierra, Subrena E. Smith, Danielle M. Wenner, Lisa Diependaele, Sigrid Sterckx, G. Owen Schaefer, Markus K. Labude, Harisan Unais Nasir, Udo Schuklenk, Benjamin Zolf & Woolwine (eds.), The Palgrave Handbook of Philosophy and Public Policy. Springer Verlag. pp. 469-477.
    There is a growing sentiment that federal student loans should be allocated according to students’ expected earning potential. If federal student loans were given so that the government could make a profit, then such a system would make sense. But this is not so. Instead, the US government issues student loans with the goal of benefiting society—and, in particular, of benefitting the loan recipients themselves. Although some of this benefit is expressed in higher earning potential, much of it is not. (...)
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  46. Science and Policy in Extremis: The UK’s Initial Response to COVID-19.Jonathan Birch - 2021 - European Journal for Philosophy of Science 11 (3):90.
    Drawing on the SAGE minutes and other documents, I consider the wider lessons for norms of scientific advising that can be learned from the UK’s initial response to coronavirus in the period January-March 2020, when an initial strategy that planned to avoid total suppression of transmission was abruptly replaced by an aggressive suppression strategy. I introduce a distinction between “normatively light advice”, in which no specific policy option is recommended, and “normatively heavy advice” that does make an explicit recommendation. (...)
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  47.  9
    Two. The concept of needs in normative use applied to social policy: Basic account.David Braybrooke - 1987 - In Meeting Needs. Princeton University Press. pp. 29-80.
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  48.  9
    Politics, policy and faith: The Christian right in Australia.Marcus Smith & Peter Marden - 2012 - The Politics and Religion Journal 6 (2):303-332.
    In this paper we offer a critical assessment of the politics of the Christian Right and question the degree to which the religious values of the Christian Right are compatible with a democratic political culture. If religious values are equally political values making the separation of religious belief and political action a fraught exercise, then a number of issues arise. Political action inspired by religious faith should not prevent critical scrutiny of the underlying values, or more importantly, their influence in (...)
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  49. The Policy of Functional Integration of the Product Planning Team as a Strategy for the Development of the Pharmaceutical Industry in Palestine.Samer M. Arqawi, Amal A. Al Hila, Samy S. Abu-Naser & Mazen J. Al Shobaki - 2019 - International Journal of Academic Accounting, Finance and Management Research (IJAAFMR) 3 (1):61-69.
    This study presented the policy of functional integration of the product planning team as a strategy for the development of the pharmaceutical industry in Palestine. The study population consists of all the workers in companies operating in the field of medicine in Palestine, which are (5) companies producing in the West Bank only for pharmaceuticals used by these companies, which are (296) employees, and was used a simple random sample to choose the sample and size (87) employees of the (...)
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  50.  60
    Bioethics policies and the compass of common morality.Ronald A. Lindsay - 2009 - Theoretical Medicine and Bioethics 30 (1):31-43.
    Even if there is a common morality, many would argue that it provides little guidance in resolving moral disputes, because universally accepted norms are both general in content and few in number. However, if we supplement common morality with commonly accepted factual beliefs and culture-specific norms and utilize coherentist reasoning, we can limit the range of acceptable answers to disputed issues. Moreover, in the arena of public policy, where one must take into account both legal and moral norms, the (...)
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