The specificities of mental health care combined with the contemporary context of health care make ethical issues particularly salient in psychiatry. Thus, residents in training in this medical discipline may be particularly exposed to difficult situations involving an ethical dilemma, which can be a cause of distress and moral suffering. Future physicians are equipped with knowledge and skills that should enable them to address the ethical issues inherent to clinical practice, as teaching of this discipline is now a requirement for (...) accreditation of residency training programs in Canada. However, many questions remain about the design of a valid and effective clinical ethics education for these young practitioners. In this essay, we attempt to sketch out possible answers to this wide range of questions, based on our experience as residents. After having examined some of the specificities of the ethics curriculum which we benefited from the psychiatry residency program at the University of Sherbrooke, we analyze how its structure can be a good example for ethics training of other young professionals, that is, residents. More specifically, we highlight how creating a space to acknowledge the suffering of the care giver in-training can have an impact on their own sensitivity to the suffering of the patient who they are treating. (shrink)

This book provides philosophical grounds for an emerging area of scholarship: the study of religion and dance. In the first part, LaMothe investigates why scholars in religious studies have tended to overlook dance, or rhythmic bodily movement, in favor of textual expressions of religious life. In close readings of Descartes, Kant, Schleiermacher, Hegel, and Kierkegaard, LaMothe traces this attitude to formative moments of the field in which philosophers relied upon the practice of writing to mediate between the study (...) of “religion,” on the one hand, and “theology,” on the other.In the second part, LaMothe revives the work of theologian, phenomenologist, and historian of religion Gerardus van der Leeuw for help in interpreting how dancing can serve as a medium of religious experience and expression. In so doing, LaMothe opens new perspectives on the role of bodily being in religious life, and on the place of theology in the study of religion. (shrink)

Reading Hegel's 1827 Lectures on the Philosophy of Religion alongside his Phenomenology of Spirit, I argue that his vision for becoming a self-conscious subject-or seeing (oneself as) "spirit"-requires taking responsibility for the insight that every act of reason expresses an experience of sexual difference. It entails working to bring into being communities whose conceptions of gender and the absolute realize this idea.

Depuis quelques années, un mouvement d'idées venu des Etats-Unis, qualifié de "Révolution transhumaniste", a pris un essor considérable. Demain, on vivra 200 ou 300 ans... et bien sûr en parfaite santé : l'immortalité n'est pas loin! Ces prophéties s'appuient sur les avancées réelles de l'intelligence artificielle et de la recherche en biologie, en particulier dans le domaine du vieillissement, passant ainsi allègrement de l'homme préservé et/ou augmenté à un véritable homme dieu. Mais dès que l'on s'intéresse au cerveau, les données, (...) particulièrement complexes, ne vont pas dans leur sens. Il existe une contradiction criante entre la jeunesse éternelle promise et la réalité actuelle, marquée en particulier par les échecs thérapeutiques répétés dans les maladies neurodégénératives. Forts de leur expérience et de leur autorité dans le domaine des neurosciences et du vieillissement, Danièle Tritsch et Jean Mariani dénoncent l'imposture du transhumanisme et ses excès ou délires, données scientifiques à l'appui. De façon accessible et vivante, avec de nombreux exemples de la vie quotidienne, ils démontrent que les efforts lents et soutenus de la recherche biologique et médicale - auxquels contribuera l'intelligence artificielle - restent la seule voie pour comprendre le fonctionnement du cerveau, le maintenir en bonne santé (cerveau préservé), le doter de capacités nouvelles (cerveau augmenté) et, dans un délai non prévisible, guérir ou stabiliser les maladies neurodégénératives (cerveau réparé). L'homme dieu, quant à lui, ne s'appuie sur rien de tangible. (shrink)

Evoquant au passage l'axolotl, ce poisson mexicain qui nous ressemble, comme le jaguar de la brousse brésilienne ou le loup des contes enfantins, discutant avec Platon, Albert Einstein ou... Michael Jackson, se prenant à l'occasion pour Sherlock Holmes, le narrateur écrit dix lettres à sa " belle amie". Qui correspondent à autant de moments clés du " voyage" à travers le temps accompli par cette étrange espèce animale qu'on appelle les hommes. Contrairement à l'idée reçue, notre espèce se caractérise non (...) pas par sa supériorité sur le reste de la création mais par sa forme inachevée, sa faiblesse "naturelle" constitutive. Un "manque de nature ", donc, que seule peut compenser la culture, autrement dit les discours et récits comme les sciences et techniques qui permettent à l'être humain d'agir sur le monde pour mieux l'habiter. A moins qu'en voulant construire une " surhumanité " réservée à quelques-uns l'on ne mette en jeu la survie même de l'espèce... Peut-être n'est-il pas trop tard pour non seulement s'indigner mais aussi résister, nous dit Dany-Robert Dufour en conclusion de ce beau texte lisible par tout le monde. A travers lequel il poursuit en philosophe son travail de critique radicale mais constructive du monde contemporain. (shrink)

Within intellectual paradigms that privilege mind over matter, dance has long appeared as a marginal, derivative, or primitive art. Drawing support from theorists and artists who embrace matter as dynamic and agential, this book offers a visionary definition of dance that illuminates its constitutive work in the ongoing evolution of human persons. _Why We Dance _introduces a philosophy of bodily becoming that posits bodily movement as the source and telos of human life. Within this philosophy, dance appears as an activity (...) that humans evolved to do as the enabling condition of their best bodily becoming. Weaving theoretical reflection with accounts of lived experience, this book positions dance as a catalyst in the development of human consciousness, compassion, ritual proclivity, and ecological adaptability. Aligning with trends in new materialism, affect theory, and feminist philosophy, as well as advances in dance and religious studies, this work reveals the vital role dance can play in reversing the trajectory of ecological self-destruction along which human civilization is racing. (shrink)

Individuals are increasingly switching from hiring tax professionals to prepare their tax returns to self-filing with tax software, yet there is little research about how interacting with tax software influences compliance decisions. Using an experiment, we examine the effect of preparation method, tax software versus tax professional, on willingness to lie. Results from a structural equation model based on data collected from 211 actual taxpayers confirm the hypotheses and show individuals are more willing to lie to tax software than a (...) human tax professional. Our results also suggest this effect is jointly mediated by perceptions of social presence and the perceived detectability of the lie. Beyond the practical implications for tax enforcement, our findings broadly contribute to accounting and other literatures by examining the theoretical mechanisms that explain why individuals interact differently with computers versus humans. We also extend prior research on interactions between humans and computers by examining economically motivated lies. (shrink)

The economics profession has become a favourite punching bag in the aftermath of the global financial crisis. Economists are widely reviled and their influence derided by the general public. Yet their services have never been in greater demand. To unravel the paradox, we need to understand both the strengths and weaknesses of economics. This book offers both a defence and critique of economics. Economists' way of thinking about social phenomena has great advantages. But the flexible, contextual nature of economics is (...) also its Achilles' heel in the hands of clumsy practitioners. (shrink)

When quality in an organisational context includes more employee-oriented arrangements and systems, the introduction of a new relationship pattern between employers and employees can rightly be considered a quality program. In this article we describe the shifting roles of HRM and 'people management' in general within a changing environmental and organisational context. We present an original 'FIT' organisational model, in which the role of HRM as 'partner-champion' is highlighted, and which was implemented during the 1990s in a multinational company. More (...) specifically, we describe the company background, the motives for this new approach, the basic principles and the main phases of implementation of this new 'social contract'. (shrink)

The language of rights is increasingly used to regulate access to health care and allocation of resources in the health care field. The right to health has been grounded on different theories of justice. Scholars within the liberal tradition have grounded the right to health care on Rawls's two principles of justice. Thus, the right to health care has been justified as being one of the basic liberties, as enabling equality of opportunity, or as being justified by the maximin principle. (...) In this article, Filc analyzes—from a radical egalitarian standpoint—the limitations of the different attempts to ground an equal right to health on Rawls's theory of justice and offers a first approximation to a radical egalitarian formulation of the right to health. (shrink)

In this research, a sliding mode regulator with sine mapping is suggested for the stabilization of electricity generators being affected by magnet interaction nonlinearities and generator nonlinearities. To reach this goal, our suggested regulator has the following contributions: it starts from the sliding mode regulator with the modifications that the saturation mapping is used to reach a smoother performance instead of the signum mapping, and the sine mapping is applied to reach an upper bound in the proportional gain error, it (...) is used to reach some chosen constant behaviors for the angle position, angle speed, and current in the electricity generators, and its stabilization is ensured based on the Lyapunov approach. We show the simulation of the suggested regulator in two electricity generators. (shrink)

Pretendemos comentar os primeiros quatro capítulos da segunda parte dos _Pensamentos Metafísicos_ de Espinosa, dedicados, respectivamente, à eternidade, à unidade, à imensidão e à imutabilidade de Deus; sugerindo, ademais, uma leitura geral para a obra em questão como um todo. Procuramos, desse modo, investigar o sentido das demonstrações espinosanas nesses capítulos, propondo hipóteses para a estruturação delas bem como a, por vezes, insuficiência – justificada – de algumas delas, enfatizando, nisso tudo e dentre outros aspectos, o caráter _polêmico_ da obra.

O artigo visa desenvolver a noção de duração na _Ética_ de Espinosa, mostrando que seu entendimento passa pela discussão de uma outra noção, central na filosofia de Espinosa, qual seja, a noção de conatus. A partir, então, da análise aqui pretendida – análise essa que passará por um estudo sobre a existência, a essência, a substância e o modo, além da noção de definição – será possível uma compreensão positiva da indefinição, e um esclarecimento, enfim, do que Espinosa entende por (...) duração, bem como por conatus. (shrink)

The article aims to, from the study of several writings of Pascal,return to what the seventeenth century thinker would have consideredabout time and eternity: what they would be, if and how they wouldrelate. For this, it will be firstly outlined a course that will go through thestudy of the human condition, describing its situation of disproportion and misery, and the condition of the things of worldly life, in addition to man, until the understanding of the existence of another order is (...) reached. This will then mark a course from time to eternity, or, as it will be seen, from flow to presence. (shrink)

O percurso argumentativo do Discurso de Metafísica encontra um momento de tensão quando se atinge o artigo 13, pois, após abordar Deus e a substância individual com caracterizações que induzem ao fatalismo, Leibniz procura afirmar a contingência e a liberdade tanto divina quanto humana. O exame que se segue tem como objetivo a descrição dessa dificuldade, bem como a apresentação de tentativas de solucioná-la – articulando as noções e respostas dadas no Discurso de Metafísica e outros textos de Leibniz, e (...) buscando sempre manter uma coerência em relação à sua filosofia. (shrink)

This is a follow-up article of Strauss 2011. In order to transcend the shortcomings present in the dialectical legacy regarding normativity, this article further explores key elements within the dialectical tradition focused on the basic motive of nature and freedom and the effect it had on modern social contract theories which aimed at reconstructing human society from its “atoms,” the individuals. The transition to an alternative approach commences with a discussion of the distinction between conditions and what is conditioned. It (...) concerns a correlation found within all aspects of reality, namely that between the law side or norm side on the one hand and the factual side on the other. The basic assumption of this alternative view is found in the idea of ontic normativity which is rooted in a non-reductionist ontology. Against this broader background shortcomings in Kelsen’s theory of law are briefly traced to the dialectic of the causal and non-causal, before a positive characterization of the concept of a principle is given. It turned out that it is a compound basic concept in which terms from different modal aspects of reality are encapsulated at once. The recognition of ontic normativity therefore also enables a distinct methodology, the transcendental-empirical method, which makes it possible to distinguish between the pre-positive nature of a principle, as a universal and constant starting-point for human action, and the historically varying ways in which such a principle can be made valid, through a competent organ disposing over an accountable will and capable to interpret the unique historical circumstances in which the principle has to be positivized . The nature of modal norms is highlighted in terms of various examples, such as jural, historical, logical and aesthetic principles, with special reference to Derrida’s understanding of credit as economic trust or economic faith. In order to make this transcendental-empirical method understandable a more detailed account of the nature of modal aspects is given. The emphasis on ontic normativity also helps us to steer clear of conceptions of natural law, historicism and the shortcomings present in the idea of a social construction of the world. The guiding perspective flowing from this analysis is that modal norms can be articulated through an analysis of analogical structural moments on the law sides of the normative aspects. The last part of this article briefly introduces the distinction between modal and typical norms without entering into a discussion of the latter. (shrink)

Ignoring primitive terms leads to an infinite regress. The alternative is to account for an intuitive understanding into the meaning of such terms. The current investigation proceeds on the basis of an idea of the structure of the various modes of being within which concrete entities function. Examples of primtive terms are given from disciplines such as mathematics, physics and logic and they are related to the general idea of a modal aspect. It is argued that primitive terms are not (...) isolated but reveal their meaning only through their interconnections with other primitive terms that are embedded in other modal aspects. However, although primitive terms are found within the various aspects, the meaning of an aspect only comes to expression through its coherence with other aspects, evinced in modal analogies that are qualified by the core meaning of an aspect. There appears to be two options, either reduce what is irreducible or merely provide synonymous terms for given primitives. The former happens when other unique terms are used to define a specific one and the latter when the attempted ‘definitions’ revert to terms with which the original terms could be meaningfully replaced. It is been pointed out that the coherence between primitives invites every academic discipline to account for the meaning attached to the analogies of primitive terms it is employing, without exploring this additional theme any further. (shrink)

Since the discovery of the paradoxes of Zeno, the problem of infinity was dominated by the meaning of endlessness—a view also adhered to by Herman Dooyeweerd. Since Aristotle, philosophers and mathematicians distinguished between the potential infinite and the actual infinite. The main aim of this article is to highlight the strengths and limitations of Dooyeweerd’s philosophy for an understanding of the foundations of mathematics, including Dooyeweerd’s quasi-substantial view of the natural numbers and his view of the other types of numbers (...) as functions of natural numbers. Dooyeweerd’s rejection of the actual infinite is turned upside down by the exploring of an alternative perspective on the interrelations between number and space in support of the idea of infinite totalities, or infinite wholes. No other trend has succeeded in justifying the mathematical use of the actual infinite on the basis of an analysis of the intermodal coherence between number and space. (shrink)

The decades following the civil rights and decolonization movements of the sixties and seventies - termed the post-soul era - created new ways to understand the aesthetics of global racial representation. Daphne Lamothe shows that beginning around 1980 and continuing to the present day, Black literature, art, and music resisted the pull of singular and universal notions of racial identity. Developing the idea of 'Black aesthetic time' - a multipronged theoretical concept that analyzes the ways race and time collide (...) in the process of cultural production - she assesses Black fiction, poetry, and visual and musical texts by Paule Marshall, Zadie Smith, Tracy K. Smith, Dionne Brand, Toyin Ojih Odutola, and Stromae, among others. Lamothe asks how our understanding of Blackness might expand upon viewing racial representation without borders - or, to use her concept, from the permeable, supple place of Black aesthetic time. Lamothe purposefully focuses on texts told from the vantage point of immigrants, migrants, and city dwellers to conceptualize Blackness as a global phenomenon without assuming the universality or homogeneity of racialized experience. In this new way to analyze Black global art, Lamothe foregrounds migratory subjects poised on thresholds between not only old and new worlds, but old and new selves. (shrink)

The problems of racism and racially motivated violence in predominantly African American communities in the United States are complex, multifactorial, and historically rooted. While these problems are also deeply morally troubling, bioethicists have not contributed substantially to addressing them. Concern for justice has been one of the core commitments of bioethics. For this and other reasons, bioethicists should contribute to addressing these problems. We consider how bioethicists can offer meaningful contributions to the public discourse, research, teaching, training, policy development, and (...) academic scholarship in response to the alarming and persistent patterns of racism and implicit biases associated with it. To make any useful contribution, bioethicists will require preparation and should expect to play a significant role through collaborative action with others. (shrink)

ABSTRACT:Assumptions that bioethics was intended to focus only on a narrow set of issues related to research and health care are mistaken. The field of bioethics has long been focused on pressing contemporary issues, and it will play an unduly peripheral and less significant role than it could otherwise if it fails to focus on a broad set of issues, including human relations and the relationship of humans to nonhuman beings and the environment—and if it does not consider how to (...) engage with others in addressing these issues. Bioethicists' traditional approaches, which emphasize an analytical role regarding values and goals, are important, but bioethicists also must include stakeholders in deliberations and consider how to translate goals into policy and practice. (shrink)

In this paper evidence will be provided that Wittgenstein’s intuition about the logic of colour relations is to be taken near-literally. Starting from the Aristotelian oppositions between propositions as represented in the logical square of oppositions on the one hand and oppositions between primary and secondary colors as represented in an octahedron on the other, it will be shown algebraically how definitions for the former carry over to the realm of colour categories and describe very precisely the relations obtaining between (...) the known primary and secondary colours. Linguistic evidence for the reality of the resulting isomorphism will be provided. For example, the vertices that resist natural single-item lexicalization in logic (such as the O-corner, for which there is no natural lexicalization *nall (=not all)) are not naturally lexicalized in the realm of colour terms either. From the perspective of the architecture of cognition, the isomorphism suggests that the foundations of logical oppositions and negation may well be much more deeply rooted in the physiological structure of human cognition than is standardly assumed. (shrink)

C’est un vieux court-métrage en noir et blanc qui ne cesse de tressauter dans ma tête depuis mon adolescence. Cela débute généralement à l’aube, entre deux sommeils. Le film se termine par une scène en apparence banale : quelques secondes où l’on voit deux hommes se serrer la main. L’image est un peu floue du fait que la scène est filmée par une mémoire émue. * Quelques rapides traits pour situer l’événement. Les deux hommes vivent sur des continents séparés. L’un (...) est en Europe ; l’autre, en .. (shrink)

At their basic level, sporting events are about numbers: wins and losses, percentages and points, shots and saves, clocks and countdowns. However, sports narratives quickly leave the realm of statistics. The stories we tell and retell, sometimes for decades, make sports dramatic and compelling. Just like any great drama, sports imply conflict, not just battles on the field of play, but clashes of personalities, goals, and strategies. In telling these stories, we create heroes, but we also create villains. This book (...) is about the latter, those players who transgress norms and expectations and who we label the "bad boys" of sports. Using a variety of approaches, contributors examine the cultural, social, and rhetorical implications of sports villainy. Each chapter focuses on a different athlete and sport, questioning issues such as how notorious sports figures are defined to be "bad" within particular sports and within the larger culture, the role media play in creating antiheroes, fan reactions when players cross boundaries, and how those boundaries shift depending on the athlete's gender, sexuality, and race. (shrink)

The hypothesis of this article is that Sarah was the equal of Abraham in establishing the faith of the Hebrew nation, and therefore, she was also a party to a constitutive covenant that was most likely concealed and omitted from the canonical version of the Bible. First, this article introduces research claims regarding Sarah’s central role as a formative leading matriarch. The article then goes on to examine the significance of the tradition of the covenant with Abraham in terms of (...) cultural symbolism. And finally, the article tries to identify this symbolic significance in the Hebrew scriptures in a feminine context, assuming that ritual or ceremonial expressions may be associated with Sarah’s covenant as a founding matriarch in Israel’s religion and heritage. (shrink)

Virtue Epistemology, as developed over the last 43 years by Ernest Sosa (1980, 2007, 2009, 2015, 2021), known as virtue reliabilism, has proven to be a highly explanatory account. This model posits that knowledge should be understood as, not mere true belief, but apt belief, to the extent that it is attained through the manifestation of epistemic virtues or competencies of the agent. However, it faces challenges when applied to the analysis of irreducibly collective knowledge, that is, the type of (...) knowledge attributed to groups understood as a whole over and above of its members, as described by non-summativist group epistemology (Gilbert, 1987, 1989, 2013, 2023; Tollefsen, 2004, 2015; Lackey, 2021). These problems can be summarized in what Jesper Kallestrup has identified as a crucial disanalogy (2020): groups, unlike individuals, lack their own seat, in Sosa’s terms, upon which cognitive competence is based. In this work, I develop a solution to the problem posed by this disanalogy, focusing on the relationship between the concept of virtue and the sources of normativity that provide judgments with substantial content, both moral and practical, and epistemic. My strategy at this point consists of two steps. The first is to analyze the family of constitutivist strategies within metaethical constructivism. Despite the virtues of the models analyzed, none seem to offer conceptual tools that comprehensively resolve the relationship between the manifestation of virtue and the normative content open to evaluation. Therefore, secondly, I develop, based on the structure that underpins the constitutivist strategy presented in the previous section, an original model, virtue constitutivism drawn on Spinoza, whose result is promising for the proposed task. Thus, after applying the conceptual framework of my virtue constitutivism to virtue reliabilism, we find that the latter retains its explanatory power, despite revising the conceptual structure of the notion of epistemic virtue on which it is based. Having done this, I apply the obtained result to the problem of the crucial disanalogy to resolve it, thereby showing that non-summativist group epistemology is open to future developments. (shrink)

Studie over het verschijnsel helderziendheid waarbij de verschillende in de loop der tijden ontwikkelde theorieën en verklaringen in een logisch verband behandeld worden.

Events in the US in 2020 have laid bare the reality that racism and its effects continue to take a heavy toll on the lives of Black Americans. The three articles in this issue of AJOB each provide...

In this paper, I present an account of group competence that is explicitly framed for cases of epistemic performances. According to it, we must consider group epistemic competence as the group agents’ capacity to produce knowledge, and not the result of the summation of its individual members’ competences to produce knowledge. Additionally, I contend that group competence must be understood in terms of group normative status. To introduce my view, I present Jesper Kallestrup’s denial that group competence involves anything over (...) and beyond the aggregation of individual competences. I have divided my response into two parts. First, I compare two conceptions of competence from Ernest Sosa’s reliabilist virtue epistemology, Thinking about oneself: The place and value of reflection in philosophy and psychology, Springer, 2019) and David Löwenstein’s account of know-how. Second, I take the results from this comparison and apply them to the issue of group know-how, by the hand of Orestis Palermos and Deborah Tollefsen’s twofold approach to the topic Socially extended epistemology, Oxford University Press, 2018). Finally, I return to Kallestrup’s denial to make my point in favour of the conception of genuine group competence as the group normative status to achieve success. (shrink)

La distinción entre contenidos conceptuales y no-conceptuales tiene claras repercusiones en el modo en que el hombre configura su mundo, así como en la posibilidad de atribuir pensamiento, en sentido estricto, a sistemas y organismos no humanos. Con el fin de clarificar dicha distinción, en el presente trabajo se plantea una noción básica de estado mental y, especialmente, una definición clara de lo que es un concepto y las características esenciales de los estados en que estos aparecen. Lo que se (...) sostiene al final es que hay buenas y suficientes razones para hablar de contenidos conceptuales y contenidos no-conceptuales, en lugar de hacerlo de contenidos más o menos conceptuales. En otras palabras, que hay una distinción de tipo, y no de grado, entre unos y otros contenidos. (shrink)

_Jacques Lacan and the Freudian Practice of Psychoanalysis_ paints a completely new picture of the man and his ideas. The book suceeds in showing how ideas can become more accessible, and re-evaluates his significance within the field of psychodynamic psychotherapy. The book is structured thematically around five key issues: diagnosis, the analyst's position during the treatment, the management of transference, the formulation of interpretations, and the organisation of analytic training. For each of these issues, Lacan's entire work both published and (...) unpublished material, has been taken into account and theoretical principles have been illustrated with clinical examples. The book also contains the first complete bibliography of Lacan's works in English. Clear, detailed, and wide ranging, _Jacques Lacan and the Freudian Practice of Psychoanalysis_ will prove essential reading, not only for professionals and students within the fields of psychology and psychiatry, but for all those keen to discover a new Lacan. (shrink)

This article examines the character of Miriam the prophetess and raises questions regarding the contradictions and contrasts in the way she is portrayed in the biblical text. Contrary to some researchers, who argued that Miriam was not actually a prophetess and did not deliver the word of God, this essay argues that Miriam was indeed equal to her brother Moses, both as a prophetess and as a messenger, equal in both essence and spiritual role. This essay aims to reveal, using (...) the approach of cultural symbolism, the female parts of the story and the tradition of Miriam, which were censored and silenced in the hegemonic text. The essay aims to prove that Miriam, like Moses, was present at moments of revelation and was sent on the mission of leading and delivering the Hebrew nation. (shrink)

The recent publication of a special number of the SAJP dedicated to a discussion of Samantha Vice’s thoughts on being a white South African prompted this reflection on justice, equity and the modern idea of the state – against the background of moral feelings of guilt and shame, cultural diversity and merging identities. Its aim is to provide a perspective on the unity of the public legal order of the state, the distinct meaning of citizenship and affirmative action in terms (...) of the distinction between constitutive and regulative legal principles also helping white South Africans to understand how affirmative action relates to injustices of the past. The classical understanding of equity will play a key role in this discussion, aimed at showing how we can avoid the apparent impasse of equality before the law and of “fair discrimination.”. (shrink)

Accounting professionals play an important role in the generation and auditing of financial statements and, given their understanding of business processes, may be relied upon in the development of organizations’ ethical infrastructures (i.e., the formal aspects of an organization’s ethical environment that are explicitly under the control of the organization). Thus, understanding and improving the work environments of accounting professionals is crucial to improving organizational ethical culture and reducing fraud. In this study, we extend prior research that documents the prevalence (...) of ethical infrastructure programs by assessing how accounting professionals, a key employee group, perceive their organizations’ ethical infrastructures. In addition, we examine whether perceptions of the effectiveness of the ethical infrastructure and professional autonomy influence accountants’ ethical judgments. Based on the responses of 378 CPAs in the United States, we find the perceived state of the ethical infrastructure across accounting work environments—both public accounting firms and other organization types—is relatively strong. However, of the five ethical infrastructure components we examine (i.e., ethics code, ethics training, ethics-based punishments and incentives, ethics reporting system, and ethics review system), only 35% of respondents indicate that their organizations have more than three of these components. Importantly, we find that perceived ethical infrastructure effectiveness and professional autonomy influence both perceptions of the ethical culture and the ethical judgments of accounting professionals. We also contribute to practice by highlighting opportunities for improvement in ethics training formats, ethics-based incentives, and ethics review systems. (shrink)