This study uses three audit-specific ethical dilemmas to assess the level of ethical reasoning between Chinese accounting students (as proxies for new entrants to the auditing profession) and experienced auditors. A sample of U.S. accounting students is used as a base for comparison. Consistent with expectations based on particularly salient aspects of Chinese national culture, we find the Chinese students’ levels of ethical reasoning to be significantly lower than those of their U.S. counterparts in the two cases (...) that invoked these cultural attributes. In contrast, the Chinese students’ level of ethical reasoning is slightly higher than that of the U.S. students in the third, control case. We further find that the Chinese auditors’ levels of ethical reasoning are even lower than those of the Chinese students in two cases, while not being significantly different in the third. Together, these findings suggest that cross-national differences in auditors’ ethical reasoning depend on the nature of the ethical dilemma and caution against wholesale inferences about ethical reasoning levels in China. (shrink)

China is moving from a centralized to a market economy to bring about efficiency in its economy and to form a business partnership with the West. With its reform adopting an open-door policy, there may be a need to assure its partners in the western world that appropriate steps would be taken to develop and foster a business culture with which the western countries and the Chinese businesses can work. The present study attempted to find whether there has been (...) a change in business ethical culture, accounting system and practice in the Chinese business between 1978 and the present, and the degree of similarity in the Chinese ethics and guidelines compared to Western ethics and guidelines. The result of the study has been analyzed from an institutional perspective to explore institutional change. The result showed that there is general growing support of Chinese management toward change in business ethical culture and practice. It was observed that there was not much similarity in the documents used for ethical guidance and control with those of the West. The findings of the paper are expected to be relevant to international investors and executives interested in investing or working in China. (shrink)

Using Hofstede's culture theory (1980, 2001 Culture's Consequences: Comparing Values, Behaviours, Institutions, and Organizations Across Nation. Sage, NewYork), the current study incorporates the moral development (e.g. Thorne, 2000; Thorne and Magnan, 2000; Thorne et al., 2003) and multidimensional ethics scale (e.g. Cohen et al., 1993; Cohen et al., 1996b; Cohen et al., 2001; Flory et al., 1992) approaches to compare the ethical reasoning and decisions of Canadian and Mainland Chinese final year undergraduate accounting students. The results indicate that Canadian (...) accounting students' formulation of an intention to act on a particular ethical dilemma (deliberative reasoning) as measured by the moral development approach (Thorne, 2000) was higher than Mainland Chinese accounting students. The current study proposes that the five factors identified by the multidimensional ethics scale (MES), as being relevant to ethical decision making can be placed into the three levels of ethical reasoning identified by Kohlberg's (1958, The Development of Modes of Moral Thinking and Choice in the Years Ten to Sixteen. University of Chicago, Doctoral dissertation) theory of cognitive moral development. Canadian accounting students used post-conventional MES factors (moral equity, contractualism, and utilitarianism) more frequently and made more ethical audit decisions than Chinese accounting students. (shrink)

This exploratory study employs the Defining Issues Test to investigate the moral reasoning levels of a sample of 228 accounting students at Xi’an Jiaotong University, Xi’an, and 192 accounting practitioners from different regions of China. The results show that on average, the P scores of Chinese accounting students and practitioners are 45.02 and 33.57, respectively. When compared with the levels of moral reasoning of their peers in Western countries, as provided in Tables 1 and 2 of Bailey et al. (...) :1–26, 2010), Chinese accounting students exhibit post-conventional levels of moral development similar to the highest levels reported, whereas Chinese accounting practitioners report post-conventional levels of moral development similar to the lowest levels of post-conventional moral development reported by the practitioners in Western countries. Furthermore, female Chinese accounting students score significantly higher on the post-conventional level of the development stage than do the male Chinese students, but there is no significant gender effect in P scores between the male and female accounting practitioners. (shrink)

This study examines the personal values and value types of Chinese accounting practitioners and students, using the values survey questionnaire developed and validated by Schwartz (1992, Advances in Experimental Social Psychology 25, 1–65). A total of 454 accounting practitioners and 126 graduate accounting students participated in the study. The results show that Healthy, Family Security, Self-Respect, and Honoring of Parents and Elders are the top four values for both accounting practitioners and accounting students, although these values are not ranked (...) in the same order. Social Power, An Exciting Life, Devout, and Accepting My Portion in Life are the lowest rated four values for the accounting practitioners whereas Devout, An Exciting Life, Detachment, and Accepting My Portion in Life form the bottom four values for the accounting students. Both accounting practitioners and students ranked Security as the highest value type and Tradition as the lowest one, and the students rated Self-Direction as significantly more important than the practitioners. With respect to gender differences, both the male accounting practitioners and students rated the value type Achievement significantly higher than their female counterparts and there were several significant gender differences in personal values for both accounting practitioners and students. In addition, the perceived values are linked to social and cultural factors as well as to the influence of Western values. (shrink)

This study investigates the impact of job satisfaction and personal values on the work orientation of accounting practitioners in China. Satisfaction with work varies across individuals and how individuals view work (i.e., work orientation) may depend not only on satisfaction with various facets of their work but also on their beliefs and values. We used the questionnaire from Wrzesniewski et al. (J Res Pers 31, 21–33, 1997) to measure work orientation. Job satisfaction was measured by the Job Descriptive Index (JDI) (...) developed by Smith et al. (The Measurement of Satisfaction in Work and Retirement. Rand McNally, Skokie, IL, 1969) and personal values were measured by the Schwartz Value Questionnaire Survey (Schwartz, Adv Exp Social Psychol 25, 1–65, 1992). Our sample consisted of 370 accounting practitioners from six major cities in China; 268 were females and 102 were males. We found that 41.9 % of the respondents viewed their work as a career, 37.6 % as a calling and 20.5 % as a job and that job satisfaction to be the highest among the “calling” group and lowest among the “job” group. There were no significant gender differences in the work orientation of the respondents. Our study showed that the value types achievement and hedonism and satisfaction with promotion were significant predictors of the career orientation, while the value type benevolence and satisfaction with the present job were predictors of the calling orientation. Dissatisfaction with work was the major predictor of the job orientation. Furthermore, length of employment was positively associated with both the calling and job orientation, but negatively associated with the career orientation. (shrink)

The graph tong同and its associated concepts, such as da-tong (Great tong大同) and xuan-tong (mystic or dark tong玄同), have played important roles in the development of Chinese philosophy. Yet tong has received scant attention from either western or eastern scholarships. This paper is a first attempt to remedy such regret. Unlike usual understandings of tong as sameness or unity, this paper presents a nuanced account from early China, that is, ‘difference to one,’ a definition from the Mozi墨子. This definition can (...) be supported from etymological, textual, and lexical evidence. ‘Difference to one’ should not be solely attributed to a Mohist understanding; it in fact represents a common understanding of tong across philosophical streams in early China. This nuanced account provides new insights into the concept of tong in early philosophical texts, and furthermore breaks solid grounds for further studies of tong and its associated concepts. (shrink)

The work explains a unifying pluralist account of truth that combines representative truth-concern approaches in Chinese philosophy to posit one foundation of the various movements of thought in Chinese philosophy that pursue “how things are.” Mou contributes a unique, Eastern view to contemporary exploration of the philosophical issue of truth.

This article proposes a new reading of the mirror analogy presented in the doctrine of Chinese Yogācāra Buddhism. Clerics, such as Xuanzang 玄奘 and his protégé Kuiji 窺基, articulated this analogy to describe our experience of other minds. In contrast with existing interpretations of this analogy as figurative ways of expressing ideas of projecting and reproducing, I argue that this mirroring experience should be understood as revealing, whereby we perceive other minds through the second-person perspective. This mirroring experience, in (...) its allusion to the collectivity of consciousness, yields the metaphysical explication of mutual interdependence and the prescription of norms for compassionate actions. (shrink)

This article responds to Andrew Komasinski’s “History and Philosophical Method: Hegel, Stewart, and Chinese Religion,” which provides a valuable discussion of my book, Hegel’s Interpretation of the Religions of the World. Specifically, he discusses my chapter on Hegel’s treatment of the Chinese religion (in the Lectures on the Philosophy of Religion) and also offers some important reflections on methodology. I argue that, although the conceptual understanding of religion is essential for Hegel, the historical aspect of his approach cannot (...) be dismissed. Moreover, I agree that Hegel’s account of the Chinese religion is diverse and changes during the various iterations of his lectures and that much work remains to be done on this important topic in Hegel studies. (shrink)

This paper revisits intervention effects in Mandarin Chinese why-questions. I present a novel empirical generalization, in which it is shown that the ability for quantifiers to induce intervention hinges upon their monotonicity and their ability to be interpreted as topics. I then propose a semantic account of intervention that correlates topicality with the monotone properties of intervening operators. A crucial assumption in this account is that why-questions in Chinese are idiosyncratic, in that the Chinese equivalent of why (...) directly merges at a high scope position that stays above a propositional argument. Combining the semantic idiosyncrasies of why-questions with the theory of topicality, I conclude that a wide range of intervention phenomena can be explained in terms of interpretation failure. (shrink)

This article examines the operation of “skilled feelings” in metaphors for the heart-mind (xin 心) as ruler of the body. It focuses on three Chinese philosophical texts in contexts outside of the “Confucian” texts that have dominated the emerging field of comparative virtue ethics—the Zhuangzi 莊子, Sunzi Bingfa 孫子兵法 (Sunzi’s Art of War), and Huangdi Neijing 黃帝內經 (The Yellow Emperor’s Classic of Internal Medicine)—and briefly contrasts the Chinese accounts to influential Greek metaphors of the mind as ruler of (...) the body and passions. (shrink)

This book analyzes the ways in which authoritarian political culture performs functions similar to democratic political culture, using contemporary Chinese politics as a case study. Through an examination of the legitimating and engaging values of Confucianism, the author analyzes how these values influence everyday political engagement, perceptions and practices of “rule of law,” political deliberation, and official discourse of the Chinese Communist Party.

The concept of apublic energy fieldis central to public administration discourse theory. Its main idea is the facilitation of dialog between government and the public, on the basis of equality, to construct a public policy consensus. In contemporary society, social media provides new and distinctive channels for such interactions. Social media can, therefore, be conceived as a novel type ofpublic energy field. Since the outbreak of the COVID-19 pandemic, interactions between the Chinese government and the Chinese public (whether (...) located in China or abroad) have been acutely reflected through WeChat official accounts. This article focuses on the COVID-19 pandemic and, through social media text mining and processing, analyzes the text topics and emotions covered. Basic principles of discourse validity, regarding this public energy field and two guarantee conditions, are applied to analyze the information exchange and dialog between the government and the public on COVID-19 through WeChat official accounts. It was found that the government’s WeChat official accounts have not yet formed a harmonious dialog space to balance the public energy field, and that the interaction between the government and the public has to be improved. The government’s social discourse had a significant influence on the public’s social discourse. Using text analysis, the study found that the government has published information on 11 topics related to the prevention and control of the pandemic. It can be argued that the public energyfieldpresented by both the government and the public effectively portrayed and reflected the actual situation of the pandemic in China. (shrink)

Presenting a comprehensive portrayal of the reading of Chinese and Buddhist philosophy in early 20th-century German thought, Chinese and Buddhist Philosophy in early Twentieth-Century German Thought examines the implications of these readings for contemporary issues in comparative and intercultural philosophy. Through a series of case studies from the late 19th-century and early 20th-century, Eric Nelson focuses on the reception and uses of Confucianism, Daoism, and Buddhism in German philosophy, covering figures as diverse as Buber, Heidegger, and Misch. He (...) argues that the growing intertextuality between traditions cannot be appropriately interpreted through notions of exclusive identities, closed horizons, or unitary traditions. Providing an account of the context, motivations, and hermeneutical strategies of early twentieth-century European thinkers' interpretation of Asian philosophy, Nelson also throws new light on the question of the relation between Heidegger and Asian philosophy. Reflecting the growing interest in the possibility of intercultural and global philosophy, Chinese and Buddhist Philosophy in early Twentieth-Century German Thought opens up the possibility of a more inclusive intercultural conception of philosophy. - See more at: http://www.bloomsbury.com/uk/chinese-and-buddhist-philosophy-in-early-twentieth-century-german-thought-9781350002562/#sthash.1lY6OTYj.dp uf. (shrink)

There are two accounts of how readers of unspaced writing systems know where to move their eyes: saccades are directed toward default targets ; or saccade lengths are adjusted dynamically, as a function of ongoing parafoveal processing. This article reports an eye-movement experiment supporting the latter hypothesis by demonstrating that the slope of the relationship between the saccade launch site on word N and the subsequent fixation landing site on word N + 1 is > 1, suggesting that saccades are (...) lengthened from launch sites that afford more parafoveal processing. This conclusion is then evaluated and confirmed via simulations using implementations of both hypotheses, with a discussion of these results for our understanding of saccadic targeting during reading and existing models of eye-movement control. (shrink)

The essay deals with problems encountered by Western researchers working in the field of Chinese philosophy. It begins with a discussion of intercultural and transcultural methodologies and illuminates some of the most common issues inherent in traditional intercultural comparisons in the field of philosophy. Taking into account the current state of the so-called postcomparative discourses in the field of transcultural philosophy and starting from the notion of culturally divergent frames of reference, it focuses upon semantic aspects of the (...) class='Hi'>Chinese philosophical tradition and exposes the need for discursive translations. On this basis, a new postcomparative approach in transcultural philosophical studies of Chinese philosophy is suggested. In this context, the author proposes the application of an innovative principle, based upon what can preliminary be denoted as the method of sublation. (shrink)

Is a reconciliation possible between Chinese philosophy and woman when taking into account infamous gender-oppressive cultural practices such as foot-binding, concubinage, etc., in premodern Chinese societies? The article tackles the complexity of the subject by calling the readers' attention to texts from Confucian classics that indeed support intellectual equality of the sexes and classless access to education, while noting diverging historical cultural evidences of women's education and their social status in premodern, modern, and postmodern Chinese societies. The (...) article challenges the belief that Confucian philosophy is unequivocally a sexist ideology to be a foregone conclusion. While not intending to exonerate Confucian philosophy from its opponents' charges, the article questions the adequateness of Western liberal feminism as the means to reappropriate Confucian philosophy. It suggests that a more culturally sensitive approach coupling with better historical and contextual analysis would prove to be both helpful and necessary. (shrink)

Leading Chinese and Western philosophers work alongside one another to explore the writings of one of the twentieth century’s most perplexing and original ethical and metaphysical thinkers. Comparative discussion of Lévinas on phenomenology, ethics, metaphysics and political philosophy within European philosophy and with Chinese philosophy Innovative accounts of Lévinasian themes of surpassing phenomenology, post-Heideggerian philosophy, the philosophy of saintliness, transcendence and immanence, time and sensibility, desire, death, political philosophy, the subject, and the space of communicativity.

Delivering news on social media platforms is an increasingly important consideration in journalism practice. However, little attention has been paid to audience engagement with news on social media, especially the discursive presentation of news on the Chinese social media platform WeChat. Based on 36 news reports collected from the People’s Daily official account, this study analyses how news discourse is constructed and presented to engage audiences. The results suggest that highlighting proximity, personalisation, positivity and human interest in news values (...) are the strategies adopted by journalists to engage audiences. The headline tends to use forward-referring terms and performs the speech acts of assertives and expressives to construct news values of proximity and positivity. The news story makes use of particular addressing terms, reported speeches and evaluative markers to construct news values of personalisation, positivity and human interest. The study enriches the analysis of journalistic practice of news on social media in the Chinese context. (shrink)

Kenneth Kai-chung Yung’s Chinese Émigré Intellectuals and Their Quest for Liberal Values in the Cold War presents the philosophical and political development of Chinese intellectuals who fled the mainland after the Communist takeover in 1949. Focusing on Yin Haiguang 殷海光, Zhang Junmai 張君勱, and Xu Fuguan 徐復觀, the author provides a comparative account and comprehensive overview of the many facets of intellectual discourse among Chinese post-war philosophers and public intellectuals.Yung’s book is structured into five chapters. While the (...) first two chapters introduce the reader to the general trends and historical circumstances of the post-war intellectual sphere, the ensuing chapters... (shrink)

This study adopted Q methodology to construct a holistic configuration of Chinese university students’ understandings of plagiarism. Twenty-five Chinese undergraduate students sorted 48 statements on plagiarism. Following the Q sorting, eight participants took part in a follow-up interview to justify their sorting. The study identified three distinct profiles of viewpoints on plagiarism: (a) highly condemnatory and punitive with a focus on practical causes, (b) moderately condemnatory with an emphasis on learning, (c) highly condemnatory with a focus on honor (...) and self-accountability. These viewpoints are discussed with reference to the moral, developmental, and regulatory discourses on plagiarism in the literature. (shrink)

This article presents an account of temporal understanding in Mandarin Chinese. Aspectual, lexical, and adverbial information, and pragmatic principles all contribute to the interpretation of temporal location. Aspectual viewpoint and situation type give information in the absence of explicit temporal forms. The main, default pattern of interpretation is deictic. The pragmatic principles are the Bounded Event Constraint, the Simplicity Principle of Interpretation, and the Temporal Schema Principle. Lexical and adverbial information can lead to non-default interpretations. Two other temporal patterns, (...) narrative dynamism and anaphora, appear in text passages that realize the 'discourse modes' of narrative and description. (shrink)

The goal of this article is attempting to establish a research tradition of Chinese relationalism on the methodological grounds of constructive realism. Two of Ho’s key concepts, person-in-relations and persons-in-relation, are carefully examined and reinterpreted. Three of my theoretical models, namely, my Face and Favor model , Confucian ethics for ordinary people , and a conflict resolution model , are conceived of as microworlds for illustrating an account of person-in relations in Chinese culture. The manifestation of Confucian ethics (...) for ordinary people in one’s lifeworld results in the phenomenology of persons-in-relations as depicted by Fei’s differential order or Hsu’s psychosociogram. Applying constructive realism to my models and using the result as a framework for studying Chinese social behavior constitutes Chinese relationalism. (shrink)

This ambitious book presents a new interpretation of Chinese thought guided both by a philosopher's sense of mystery and by a sound philosophical theory of meaning. That dual goal, Hansen argues, requires a unified translation theory. It must provide a single coherent account of the issues that motivated both the recently untangled Chinese linguistic analysis and the familiar moral-political disputes. Hansen's unified approach uncovers a philosophical sophistication in Daoism that traditional accounts have overlooked. The Daoist theory treats the (...) imperious intuitionism that alienates critical thinkers as a feature of Confucianism alone. Freed from the view that Confucianism is the core of Chinese thought and from myopic Confucian interpretations, Chinese thinkers emerge as unmistakably philosophical. (shrink)

An in-depth account of how critique and subversion have been integral parts of the history and development of Chinese philosophy from the classical period to the present.

In lieu of an abstract, here is a brief excerpt of the content:Chinese Buddhism and the Threat of Atheism in Seventeenth-Century EuropeThierry MeynardWhen the Europeans first came to Asia, they met with the multiform presence of Buddhism. They gradually came to understand that a common religious tradition connected the different brands of Buddhism found in Sri Lanka, Thailand, Japan, and China. I propose here to examine a presentation of Buddhism written in Guangzhou by the Italian Jesuit Prospero Intorcetta (1626-1696) (...) around the year 1668. This text was later edited by the Flemish Jesuit Philippe Couplet (1623-1693) and published in Paris in 1687, within an encyclopedia on Chinese thought titled Confucius Sinarum Philosophus (The Chinese Philosopher Confucius, hereafter called CSP).In the first part of this study, I shall introduce the background of the Jesuit encounter with Buddhism, first in Japan and then in China, as well as their literary production on the subject. Then, I shall examine Intorcetta's presentation of Chinese Buddhism, especially his understanding of the two faces of Buddhism: Pure Land Buddhism, which he categorized as superstition, and Chan Buddhism, categorized as atheism. These two notions of superstition and atheism seem contradictory, but in fact they are derived from Intorcetta's interpretation of the Buddhist theory of the "two truths." I shall conclude with an evaluation of Intorcetta's account. Because this early presentation of Buddhism exists only in Latin, I have inserted excerpts that I have translated.Historical Background of the Encounter with BuddhismSince the sixteenth century, missionaries have traveled to different regions of Asia and collected information about the religions they encountered, including Buddhism. They also exchanged information among themselves, asking questions of colleagues in order to confirm and complete information. The missionary reports were sent to Europe for their superiors and were sometimes published as such, but more often incorporated into larger works. [End Page 3]The First Encounter, from Japan to ChinaAmong the first reports reaching Europe about Buddhism were the letters of the Spanish Jesuit Francis-Xavier (1506-1552), who drew information from Yajiro, a Japa nese he met in Malacca in 1547. During his own stay of more than two years in Japan, in 1549-1551, Francis-Xavier had exchanges with monks and could progress in his understanding of Buddhism. His letters were very influential among the network of Jesuit schools in Europe, being copied and read at many venues.1 Other missionaries in Japan, like Cosme de Torres (1510-1570), Luís Fróis (1532-1597), and Baltasar Gago (1515-1583), went further in understanding Buddhism.Also, when, at the end of the sixteenth century, the Jesuit missionaries approached Buddhism in China, their understanding was already shaped by fifty years of knowledge gained in Japan. Just as in Japan, the China Jesuits were interested in Buddhism because it provided them with an indigenous vocabulary in which to express Christian ideas. Thus, the missionary was perceived as a kind of Buddhist monk. The symbolic identification with Buddhism went even further than in Japan, because for more than ten years in Guangdong, from 1579 to 1595, they adopted Buddhist dress and shaved their heads.However, as the missionaries deepened their understanding of the Buddhist doctrine, they realized that many tenets could not be reconciled with Christianity. Since they were greatly concerned about disseminating the orthodox faith and avoiding dubious theories, which they believed to be the tricks of the devil, they distanced themselves from Buddhism and became closer to Confucianism, whose discourse, which focused on moral life in the present world, did not directly conflict with the supernatural truths of Christianity. While Michele Ruggieri (1543-1607) and Matteo Ricci (1552-1610) had initially started interacting with Chinese culture by using Buddhism, later on Ricci abandoned this approach and started to use Confucianism as the main medium. In the Tianzhu shiyi (True Meaning of the Lord of Heaven), Ricci wrote for his Chinese readers a strong refutation of the Buddhist doctrine from the standpoint of Aristotelian philosophy.2 He criticized the concept of selflessness (wuwo) on metaphysical grounds, writing that everyone should draw their existence from an ultimate origin. In his Della entrata della Compagnia di Gesù e Christianità nella China (Entry of the Society of Jesus into... (shrink)

Individual health savings accounts are an important part of the current basic medical insurance system for urban workers in China. Since 1998 when the system of personal medical insurance accounts was first implemented, there has been considerable controversy over its function and significance within different social communities. This paper analyzes the main problems in the practical implementation of individual medical insurance accounts and discusses the social and cultural foundations for the establishment of family health savings accounts from the perspective of (...) Chinese Confucian familism. Accordingly, it addresses the direction of the reform and the development of the current system of individual health insurance accounts in China. (shrink)

Charles Babbage began the quest to build an intelligent machine in the nineteenth century. Despite finishing neither the Difference nor the Analytical engine, he was aware that the use of mental language for describing the functioning of such machines was figurative. In order to reverse this cautious stance, Alan Turing postulated two decisive ideas that contributed to give birth to Artificial Intelligence: the Turing machine and the Turing test. Nevertheless, a philosophical problem arises from regarding intelligence simulation and make-believe as (...) sufficient to establish that programmed computers are intelligent and have mental states, especially given the nature of mind and its characteristic first-person viewpoint. The origin of Artificial Intelligence is undoubtedly linked to the accounts that inspired John Searle to coin the term strong AI ―or the view that simply equates computers and minds. Especially emphasising the divergence between algorithmic processes and intentional mental states, the Chinese Room thought experiment shows that, since the mind is embodied and able to realise when linguistic understanding takes place, mental states require material implementation, a point that directly conflicts with the accounts that reduce the mind to the functioning of a programmed computer. The experience of linguistic understanding with its typical quale leads to other important philosophical issues. Searle’s theory of intentionality holds that intentional mental states have conditions of satisfaction and appear in semantic networks; thus people know when they understand and what terms are about. In contrast, a number of philosophers maintain that consciousness is only an illusion and that it plays no substantial biological role. However, consciousness is a built-in feature of the system. Moreover, neurological evidence suggests that conscious mental states, qualia and emotions enhance survival chances and are an important part of the phenomenal side of mental life and its causal underpinnings. This renders an important gap between simulating a mind and replicating the properties that allow having mental states and consciousness. On this score, the Turing test and the evidence it offers clearly overestimate simulation and verisimilar make-believe, since such evidence is insufficient to establish that programmed computers have mental life. In summary, this dissertation criticises views which hold that programmed computers are minds and minds are nothing but computers. Despite the arguments in favour of such an equation, they all fail to properly reduce the mind and its first-person viewpoint. Accordingly, the burden of proof still lies with the advocates of strong AI and with those who are willing to deny fundamental parts of the mind to make room for machine intelligence. (shrink)

In this highly insightful analysis of Western and Chinese concepts of efficacy, François Jullien subtly delves into the metaphysical preconceptions of the two civilizations to account for diverging patterns of action in warfare, politics, and diplomacy. He shows how Western and Chinese strategies work in several domains (the battlefield, for example) and analyzes two resulting acts of war. The Chinese strategist manipulates his own troops and the enemy to win a battle without waging war and to bring (...) about victory effortlessly. Efficacity in China is thus conceived of in terms of transformation (as opposed to action) and manipulation, making it closer to what is understood as efficacy in the West. Jullien’s brilliant interpretations of an array of recondite texts are key to understanding our own conceptions of action, time, and reality in this foray into the world of Chinese thought. In its clear and penetrating characterization of two contrasting views of reality from a heretofore unexplored perspective, A Treatise on Efficacy will be of central importance in the intellectual debate between East and West. (shrink)

This article makes a preliminary attempt to account for the stroke systems of Chinese characters in simplified regular script. The framework utilized is the three meta-functions in Systemic Functional Linguistics. The description observes the cases from the perspectives of the experiential, appraisal, and thematic semiosis of strokes and their constitutional segments to figure out the relevant systems: the line system and the point system. This process witnesses comparisons to seek, in brief though, the traces and origins of stroke development (...) along evolution, and hence the straightening of lines and squaring of character formation. This is the first step towards a rank model of Chinese writing, the whole project of which will highlight a way to study other writing systems in the semiotic respect. (shrink)

Drawing on the Huainanzi (The Master of Huainan), this article delineates an ancient Chinese understanding of distributed leadership. Accordingly, distributed leadership advocates the distribution of task that combines responsibility and authority; and the harmonious co-existence of the empowerment of others and positional authority. The distribution of responsibility and authority is undertaken by an exemplary leader who inspires others through one’s moral character and influence. Furthermore, distributed leadership infuses responsibility with positional, social and moral authority; harmonises the personal and interpersonal (...) qualities of leaders; and reinforces rational persuasion with role-modelling by the leaders. The notion of distributed leadership that is informed by the Huainanzi contributes to the existing literature by addressing a prominent challenge and a prevailing misconception concerning this leadership construct. In addition, the proposed account guides leaders to revamp organisational structure, implement staff deployment policies and lead on the basis of fairness and moral leadership. (shrink)

John Searle's forthcoming book ‘Rationality in Action’ presents a sophisticated and innovative account of the rationality of action. In the book Searle argues against what he calls the classical model of rationality. In the debate that follows Barry Smith challenges some implications of Searle's account. In particular, Smith suggests that Searle's distinction between observer-relative and observer–independent facts of the world is ill suited to accommodate moral concepts. Leo Zaibert takes on Searle's notion of the gap. The gap exists between the (...) reasons that we have for acting and our actions. According to Searle, whenever there is no gap, our actions exhibit irrationality. Zaibert points out a certain obscurity in Searle's treatment of the gap, particularly in connection with Searle's notion of ‘recognitional rationality’. Finally, Josef Moural examines the interactions between Searle's theory of institutions and his theory of rationality, with emphasis on the connections between intentionality and Searle's notion of the ‘background’. (shrink)

China now manufactures or assembles over 50% of the world's products. However, the world has been reeling from daily accounts of defective "Made in China" products. China has been at the forefront of growing concern, not only about its products and enterprises, but also about its business ethics. This article analyzes recent events connected with the Made in China label from the perspective of evolving Chinese business ethics. Part 1 analyzes three of these events. Part 2 details and analyzes (...) the state of business ethics in China today. Part 3 concludes by exploring the future of business ethics in China. The main conclusion is that business ethics in China faces two kinds of ethical challenges: how to restrict the lawless in as short a period of time as possible and how to protect and advance the interests of employees, investors, and the public through corporate management and public administration. (shrink)

A number of analytical philosophers have recently endorsed the view that the world itself is indeterminate in some respect. Intriguingly, ideas similar to the view are expressed by thinkers from Chinese Madhyamaka Buddhism, which may shed light on the current discussion of worldly indeterminacy. Using as a basis Chinese Madhyamaka thought, together with Jessica Wilson’s account of indeterminacy, I develop an ontological conception of indeterminacy, termed ontic indeterminacy, which centres on two complementary ideas—conclusive indeterminability and provisional determinability. I (...) show that OI is well-equipped to tackle several issues of worldly indeterminacy. My overarching aim is to present a viable and sustainable perspective on the subject of indeterminacy to enrich analytical philosophers’ insights into the intricate nature of reality. (shrink)

This study examines the tensions between the western concept of professional independence and accountants’ commitment to significant others under the care perspective of guanxi. The principle of professional independence is founded on arm’s-length transactions to avoid undue influence on professional and ethical judgement. However, in the relational society of China, social interactions based on Confucianism elicit a duty of care and concern towards significant others in important relationships. For a professional accountant, the commitment to persons with whom they have (...) guanxi is potentially at odds with their commitment to professional independence. Data collected from interviews with Chinese accounting professionals, accounting academics and expatriate accountants working in China provide insight on how Chinese accounting professionals discharge their obligations under guanxi. Notions of guanxi and the rules of exchange identified in Hwang’s (Knowledge and action: A social psychological interpretation of Chinese cultural traditions, Sin-Li, Taipei, 1995) model of “Confucian ethics for ordinary people” provide the lens to explain the ethical dilemmas facing Chinese accountants. The findings suggest that accounting professionals prioritise the interests of their superiors and clients over the users of financial reports. Despite accountants’ moral obligation to protect the public interest, personal and professional obligations in China struggle to extend beyond client or employer interests mostly because of the absence of a formal relationship or connection with the public. This contrasts sharply with the notion of professional independence practised in western societies, where accounting professionals must be independent of their clients and superiors and commit to a duty to protect the public interest. The outcome of this study demonstrates the impediments to transplanting western concepts to different cultures. (shrink)

US scholars have ever proposed the doubt of “Who will feed China?” In the past 30 years or so since the reform and opening up in China, China has fed a population accounting for more than 20% of the total population in the world with an area of cultivated land accounting for less than 10% of the total in the world. And the self-sufficiency rate of grain in China still remains above 95%, which is an impressive achievement in Chinese (...) agriculture, and this achievement has been a result of combined action of multiple factors. However, the most critical factor is the successful implementation of agricultural development policies by the Chinese government in the past 30 years or so ever since the reform and opening up in China. (shrink)

Western attempts to obtain Chinese compliance with intellectual property rights have a long history of failure. Most discussions of the problem focus on either legal comparisons or explanations arising from levels of economic development (based primarily on the example of U.S. disregard for such rights during the 18th and 19th centuries). After decades of heated negotiation, intellectual property rights is still one of the major issues of misunderstanding between the West and the various Chinese political entities. This paper (...) examines the sources of this problem from the standpoint of traditional Chinese social and political philosophy (specifically Neo-Confucianism). It points out that the basic assumptions about the nature of intellectual property, which arose during the 17th and 18th centuries in Europe, are fundamentally at odds with the traditional Chinese view of the role of intellectuals in society. It suggests that policies which do not take these differences into account, but which attempt to transfer Western legal concepts without the underlying social constructs are responsible for much of the lack of success in the area of intellectual property rights. (shrink)

According to the so-called Sapir-Whorf hypothesis, a language influences the mind of its user. This is more or less trivial, but the problems are in the details. It is difficult to make precise what those influences are, be it in general philosophical or in particular empirical-cultural terms. I will give an account of what I take to be basic aesthetic and grammatical features of the Chinese language compared with what we find in Western languages such as Latin or greek. (...) Then I will indicate what I take to be cultural differences and discuss whether these might be the result of differences in language structure. (shrink)

This response to Zongjie Wu's "Interpretation, autonomy, and interpretation" focuses on the "battle between East and West" which contextualizes Wu's proposal to counter the current Western domination of Chinese pedagogic discourse with an "authentic language" recovered from the Chinese classics. It points out that it is impossible and undesirable to reject all Western influences. The dualistic opposition between East and West over-simplifies and blinds one to the complexity of China's history and culture, and unnecessarily limits future possibilities. It (...) challenges Wu's conflation of Confucianism and Daoism and his claim that the authentic "language of Tao" recovered from the "Analects" is a language "pointing to the nameless". The response concludes with an alternative Deweyan account of how to make Chinese education authentic. (shrink)

This comprehensive account of the history of Chinese lexicography is the first book on the subject to be published in English. It traces the development of Chinese lexicography over three millennia, from the Zhou Dynasty to the Qing Dynasty. Revealing how the emergence of lexicographical culture in ancient China was linked to the teaching of ancient characters, it describes the subsequent development of primers, thesauruses, and dictionaries of all major types, including those of dialects and technical terms. These (...) works originated and appeared in ancient China, predating their western counterparts by hundreds of years: and in one form or another most of them remain in use today. (shrink)

Arthur Waley's brilliant and definitive translation of one of the foremost of all mystical books, Lao Tzu's Tao Te Ching, has become a modern classic in its own right. Unlike previous translations, it is founded not on the medieval commentaries but on a close study of all the early Chinese literature, and it provides a singular example of authoritative scholarship skillfully blended with brilliant, precise writing. In his introduction, Dr. Waley gives an extensive scholarly account of Chinese thought (...) down to the end of the third century B.C. Here, the author presents a full picture of Chinese prehistory, early philosophy, and literature, showing the original, lofty conception of Taoism before the gradual corruption through the course of centuries, tracing this conflict of philosophies and its background of politics. (shrink)

What should we make of claims by members of other groups to have moralities different from our own? Human Rights in Chinese Thought gives an extended answer to this question in the first study of its kind. It integrates a full account of the development of Chinese rights discourse - reaching back to important, though neglected, origins of that discourse in 17th and 18th century Confucianism - with philosophical consideration of how various communities should respond to contemporary (...) class='Hi'>Chinese claims about the uniqueness of their human rights concepts. The book elaborates a plausible kind of moral pluralism and demonstrates that Chinese ideas of human rights do indeed have distinctive characteristics, but it nonetheless argues for the importance and promise of cross-cultural moral engagement. (shrink)

Philosophy of action in the context of Classical China is radically different from its counterpart in the contemporary Western philosophical narrative. Classical Chinese philosophers began from the assumption that relations are primary to the constitution of the person, hence acting in the early Chinese context necessarily is interacting and co-acting along with others –human and nonhuman actors. This book is the first monograph dedicated to the exploration and rigorous reconstruction of an extraordinary strategy for efficacious relational action devised (...) by Classical Chinese philosophers in order to account for the interdependent and embedded character of human agency –what the author has denominated “adapting” or “adaptive agency” (yin 因). As opposed to more unilateral approaches to action also conceptualized in the Classical Chinese corpus, such as forceful and prescriptive agency, adapting requires great capacity of self and other-awareness, equanimity, flexibility, creativity, and response, which allows the agent to co-raise courses of action ad-hoc: unique and temporary solutions to specific, non-permanent, and non-generalizable life problems. Adapting is one of the world’s oldest philosophies of action, and yet it is shockingly new for contemporary audiences, who will find in it an unlikely source of inspiration to deal with our current global problems. This book explores the core conception of adapting both on autochthonous terms and by cross-cultural comparison, drawing on the European and Analytic philosophical traditions as well as on scholarship from other disciplines, opening a brand-new topic in Chinese and comparative philosophy. (shrink)