In lieu of an abstract, here is a brief excerpt of the content:Philosophy and Rhetoric 36.2 (2003) 172-176 [Access article in PDF] The Rhetorical Imagination of Kenneth Burke. Studies in Rhetoric/Communication. Ross Wolin. Series ed. Thomas W. Benson. Columbia, SC: University of South Carolina Press, 2001. Pp. xviii + 256. $34.95, cloth. Ross Wolin's The Rhetorical Imagination of Kenneth Burke offers its readers an interesting mix of intellectual history and conceptual explication, along with an element of biography, which Wolin performs (...) in an effort to trace the movements of Burke's thought as it developed over time within particular socio-political circumstances. The book is divided into three parts, each corresponding to Wolin's three-part division of Burke's intellectual [End Page 172] career. Part I, "Towards a Better Life through Art, Criticism and Politics," begins with a chapter on Burke's formation as a critic in the bohemian, avant-garde culture of post-World War I Greenwich Village. Wolin offers an account of how the dynamics of this social milieu prompted Burke to incorporate politics into his already established aesthetic interests, and of this fusion's manifestation in left-leaning periodicals of the time. While some might be tempted to see this first chapter as having limited value in comparison to Jack Selzer's richly detailed Kenneth Burke in Greenwich Village : Conversing with the Moderns, 1915-1931, it should be noted that Wolin does a fine job of helping his readers—in chapter one and those which follow—to understand explicitly how specific contexts shaped Burke's ideas and his rhetoric (something that Selzer's book does not do). Wolin is particularly adept at showing how, for Burke, there is an inextricable link between aesthetics, rhetoric, politics, and social life in general. This aesthetic-rhetorical connection to politics and life, argues Wolin, is key to understanding all of Burke's work. According to Wolin, equally important is how this connection informed the essays that comprised Burke's Counter-Statement, which Wolin sees as the seed from which all of Burke's theoretical and critical writings grew. For Wolin, to understand Burke one must understand Counter-Statement, and understand it within the historical circumstances that prompted and shaped its concepts and their rhetorical presentation.Chapter two is thus devoted to a discussion of the significance of Counter-Statement within Burke's oeuvre. It is in Counter-Statement, Wolin contends, that one can discern not only the fundaments of Burke's later work but also the "Critics Credo" that organized Burke's rhetorical efforts from Permanence and Change to The Rhetoric of Religion. Wolin's attempt to demonstrate the operation of this credo in all of Burke's books as an organizing principle pushes the limits of credulity at times, but readers should not let this obscure the insight Wolin offers us into Burke's responses to and interventions in early twentieth-century intellectual culture. Chapters three, four, and five comprise Part II of Wolin's book, "The Tactics of Conflict and Cooperation," which discusses in succession the three books that followed Counter-Statement chronologically: Permanence and Change, Attitudes Towards History, and The Philosophy of Literary Form. In these chapters, Wolin makes numerous interesting and novel points about Burke's thought. In the chapter on Permanence and Change, for example, Wolin highlights the conception of ethics implicit in that work, one that has its roots in poetics (particularly tragedy) and which refuses "to supplant traditional [End Page 173] ethics with another system [that is] equally fixed" (77). Although he does not state this, implicit in Wolin's reading is the suggestion that within Burke's work lies an alternative to the neo-Aristotelian virtue ethics and Habermasian universal pragmatics so many rhetorical scholars seem to embrace when theorizing a rhetorical ethics. (A "dramatistic" ethics of discourse and public life is, I think, an untapped potential of Burke's work.) Part III, "The Tactics of Motivation," offers similarly insightful and contextualized readings of A Grammar of Motives, A Rhetoric of Motives, The Rhetoric of Religion, and Language as Symbolic Action. Particularly interesting is Wolin's discussion in chapter seven of the importance of style... (shrink)

A scholarly edition of a work by Adam Smith. The edition presents an authoritative text, together with an introduction, commentary notes, and scholarly apparatus.

A discussion of a collection of essays by French scholars on Adam Smith, mainly but not exclusively, on his political theory.

In lieu of an abstract, here is a brief excerpt of the content:TRANSIENT NATURES AT THE EDGES OF HUMAN LIFE: A THOMISTIC EXPLORATION PHILIP SMITH, O.P. Providence College Providence, R.I. T:HE CONCEPT OF human nature as the intrinsic and wdical source of characteristic human a;ctivity has great mportanoe for natural law ethics. But olosely allied to the concept of human nature is the possibility of there being tmnsient natures in humans, and this rpossirbility has implications for human life at (...) its outer edges. What transient natures are wiill he discussed 1in detail below. Let us,say for now that they are the life principles of entities transition from one state of being to another. These forms enjoy only a temporary existence before they disappear and are replaced by other emerging forms.1 When applied to the outer limits of human existence, such transient natures offer useful insights for addressing the difficult problems of when personhood begins and when death occurs. Thomistic philosophy defines a human person a;s a combination of mrutte1· and,form, more oommorrly referred to as a unity of hody and soul.2 Relativie to the beginning of Jife and the 1 Such natures are discussed in William A. Wallace, 0.P., "Nature and Human Nature as the Norm in Medical Ethics,'' in Catholic Perspectives on Medical Morals, ed. E.D. Pellegrino et al., Philosophy and Medicine Series, Vol. 24 (Dordrecht-Boston: D. Reidel Publishing Co., 1989). This essay was originally presented at an international conference held at the Joseph and Rose Kenned,y Institute of Ethies of Georgetown UniYersity, October 13-16, 1986. For further background against which Wallace's discussion should be situated, see his "Nature as Animating: The Soul in the Human Sciences,'' The Thornist 49 (l985) : 612-6'18, and "The Intelligibility of Nature: A Neo-Aristotelian View," Rev,iew of Metaphysics 38 (1984): 33-56. 2 Thomas Aquinas, St., Surnrna Theologiae, I, q.29, a.4. 191 19Q PHILIP SMITH, O.P. onset of death, this philosophy of person raises the question of w:hen tihe soul is infused into the body and when :it is 1separated from it. Is the newly-fortiilized zygote capable of :receiving and sustaining the rational soul as its,substantirul form? Or must the genetic materials be informed by one or more transient natures before they achieve ithe internal unity and stability necessary :for personhood? At the end of life, the person dies when the soul leaves the body. Does personail death coincide with the death of the human organism as a whole? Or can the destruction of only an essential part of the body, e.g. tihe cerebral cortex, cause personal death by damaging the body so severely that it is simply incapable of supporting a :rational soul, even though the rest of the body remains intact and spontaneously alive? If so, is the remaining organism informed by a succession of transient substantiail forms that maintain its existence but at ever lower levels of life as it gradually declines toward total death? In examining these questions posed by the possibility of transient natures, my point of departure will be an analysis of transient natures themselves. Recently, William A. Wallace, O.P., has 'begun to eX!plore the philosophical meaning and implications of transient natures for issues such as these.a His findings will he summarized here. The insights gathered from the exploration of transient natures will next he applied to the questions of when personhood begins and when death occurs. This will necessarily employ a fraiilework embracing both tihe empirical and the philosophical, with the empirical looking to the available biological data and the philosophical inquiring about the impact o.f these data for determining the status of human life at its outer edges. Since Aquinas's natural philoss Wallace, "Nature and Human Nature...," pp. 23-51. Additional background for his researches, apart from the essays cited in note l above, will be found in his "The Reality of Elementary Particles," Proceedings of the American Catholic Philosophical Association 38 (1964): pp. 154-166, and "Elementarity and Reality in Particle Physics," Boston Studies in the Philosophy of Science, 2nd ed. (Lanham, Md.: University Press of America, 1983), pp. 171-183 and pp. 185-212. TRANSIENT... (shrink)

In lieu of an abstract, here is a brief excerpt of the content:THE MUNUS OF TRANSMITTING HUMAN LIFE: A NEW APPROACH TO I-IUMANAE VITAE JANET E. SMITH University of Dallas Irving, Texas 'TIRE ONLY ACQUAINTANCE 1bhat most rea;ders have with the Latin of Humanae Vitae is the tit1le. It is likey that fow laymen and perhaps eV'en fow schofars make ire:ferenoe to the Latin text; indeed, it is ireported that I-Iumanae Vitae was originally composed in ltalian, and it seems (...) that aH available translations of the text al'e based primarily on the Italian V'ersion. But since the official text of Humanae Vitae is in Latin and since translations are necessa11ily deficient, we shouild not be surprised that the ava:ilahle translations fail to convey a:M the nuances of the official text. (Latin, of course, is tihe langua:ge in which all official documents of the Church are written.) This study seeks to show that attenti¥eness to certain words fa the Latin text, most particularly the word munus, uncovers important eonnections between Humanae Vitae and pe['spect[ves of the Church, perspectives particularly highlighted in the documents of Vatican II. It also seeks to show that the La.tin provides greater philosophical precision for certain key teaohings of the text, most particularly section 11: "each and every maritail act must remain open to proc11eation." It is ii.mportant to note that some of the crucial Latin words of the document cal'ry connotations tihat cannot possibly be captured ihy 1any one English word. Indeed, some of the words convey concepts and attitudes that are quite foreign to speak:iers of modern English; to convey the meaning of some terms requires a. fairly lengthy expl,ication of notions not immed :iate1ly and directly graspaible hy ail readers. Even to the reade[' of Latin, the text does not 'easily ~eld its secrets. The 385 386 JANET E. SMITH Latin of the document has no identifiahle souTee of reliabJe deoipherment; it is a kind of " modern " 0 1 r " Church " Latin, which is an odd comhinat~on of elassical Latin and the lang1uage the Ohurch ha:s deve1oped oveil.' the centuries. The method of translation employed here has invo1 lved consultation of classical and medieval dictionaries, reference to arguably rep-!l1esentative classical and medieval 1 authors, tracing of the word 'being ioonsidered through t1he documents of Vatican II, con- 'sideration of 1appearance of the word in other Church documents, cross-reference to other uses of the word within Huma,nae Vitae itself, and reference to the Italian" 1 original." 1 l In preparation for this article reference was made to six English translations : (a) the translation done by the NC News Service, made widely available by the Daughters of Saint Paul, Of Human Life (Boston, Mass.: Daughters of St. Paul, 1968), hereafter referred to as the "usual translation" and designated by HY; (b) the translation by the Catholic Truth Society printed in John Horgan, Humanae Vitae and the Bishops (Shannon, Ireland: Irish University Press, 1972), 33-53; this translation was modified and reprinted in (c) The Pope Speaks 13 (1969): 329-346, and in (d) the Vatican Press Office translation, " Encyclical Letter on the Regulation of Births " in Vatican II: More Post-Conciliar Doauments, ed. Austin Flannery, O.P. (Northport, N. Y.: Costello Publishing Company, 1982), 397-416; (e) the translation by Rev. Marc Calegari, S.J., Humanae Vitae (San Francisco: Ignatius Press, 1978), which has undergone a further, as of yet unpublished, revision. 'There is one translation (f) that was made entirely from the Latin, by Rev. A. J. Durand, Humanae Vitae: A New Translation (Bethlehem, Pa.: Catechetical Communications; no date given); it is, though, not widely available. Rev. Calegari, in private communication with this author, noted that the document was originally written in Italian, though the Latin text is the official text. He also stated that the modern language versions were made from the Italian text. My comparisons of the translations of Humanae Vitae with the Italian and the Latin versions indicate that Rev. Calegari is correct in saying that most modern versions are based on the Italian, though a few, most notably that by the Catholic Truth Society, have clearly made reference to the... (shrink)

In lieu of an abstract, here is a brief excerpt of the content:594 Feminist Studies 41, no. 3. © 2015 by Feminist Studies, Inc. Liberty Walther Barnes and Christin L. Munsch The Paradoxical Privilege of Men and Masculinity in Institutional Review Boards In the 1939 Hollywood classic The Wizard of Oz, the great wizard admonishes Dorothy and her friends to “pay no attention to that man behind the curtain.” Dorothy and company turn to see a man standing before a large (...) control panel operating the smoke, holographic image, and voice of the great wizard. Realizing he has been discovered, the man gives up manipulating the switches and the nebulous wizard vanishes.1 Hegemonic masculinity is analogous to the “all-powerful” wizard.2 In order to maintain its grandeur, power, and mystique, the mechanics of masculine ideology—as well as the social actors who participate in its reproduction —must be kept hidden.3 A crucial aim of feminist research is to 1. The Wizard of Oz, directed by Victor Fleming (Culver City, CA: Metro-Goldwyn -Mayer, 1939). 2. See R. W. Connell, Masculinities: Knowledge, Power and Social Change (Berkeley : University of California Press, 1995); R. W. Connell and James W. Messerschmidt, “Hegemonic Masculinity: Rethinking the Concept,” Gender & Society 19 (2005): 829–61; Michael Kaufman, “Me, Feminism, and Men’s Contradictory Experiences of Power,” in Theorizing Masculinities, ed. Harry Brod and Michael Kaufman (Thousand Oaks, CA: Sage Publications, 1994), 142– 63; and Michael S. Kimmel, “Masculinity as Homophobia: Fear, Shame, and Silence in the Construction of Gender Identity” in Brod and Kaufman, Theorizing Masculinities, 119–42. 3. Michael Flood and Bob Pease, “Undoing Men’s Privilege and Advancing Gender Equality in Public Sector Institutions,” Policy and Society 24, no. 4 (2005): 119–38; Allan G. Johnson, The Gender Knot: Unraveling Liberty Walther Barnes and Christin L. Munsch 595 pull back the curtain on men’s lives and masculine institutions in order to demystify socially constructed masculinities, particularly in their most powerful forms. As early feminist scholars note, male privilege renders women’s lives invisible.4 But male privilege renders aspects of men’s lives invisible, too. In this article we highlight how institutional review boards (IRBs) in universities and hospitals erect barriers to research that render particular aspects of men’s lives invisible. We draw on our experiences of submitting ten applications for a series of methodologically diverse studies of masculinity to eight IRBs. First, we argue that, despite their original function of protecting subordinated groups, IRBs are gendered institutions in which members base their decisions on culturally dominant, normative images of women and men. We show how this results in the stringent protection of male research participants, the safeguarding of participants’ personal masculinity, and the shielding of men’s lives from social inquiry. Second, we argue that IRBs are gendering institutions. Our experiences reveal how the privileging and protection of masculinity results in mandatory protocol modifications that idealize hegemonic masculinity. These modifications require researcher-participant interactions that socialize men to engage in gender “appropriate” behavior and reify gendered expectations. Third, our experiences reveal the ways in which IRBs protect the institution itself and privilege the universities, hospitals, and (predominantly male) medical doctors they represent. Consequently, the ways they reproduce social inequality remain impervious to academic inquiry. IRBS AS GENDERED AND GENDERING INSTITUTIONS Every university and hospital in the United States where human research is conducted houses a human research protections program, or IRB, to oversee academic research. Universities with hospitals typically our Patriarchal Legacy (Philadelphia, PA: Temple University Press, 1997); Michael Kimmel, Guyland: The Perilous World Where Boys Become Men (New York: Harper Collins, 2008). 4. Simone de Beauvoir, The Second Sex, trans. Howard M. Parshley (New York: Knopf, 1951); Sandra Harding, The Science Question in Feminism (Ithaca, NY: Cornell University Press, 1986); Dorothy E. Smith, “Women’s Perspective as a Radical Critique of Sociology,” in Feminist Perspectives on Social Research, ed. Sharlene N. Hesse-Biber and Michelle L. Yaiser (New York: Oxford University Press, 2004), 84–96. 596 Liberty Walther Barnes and Christin L. Munsch maintain two types of IRB committees: a social-behavioral committee that oversees studies in the social sciences, and a biomedical committee to supervise clinical drug trials, experimental medical treatments, and tissue and blood research. The duty of the... (shrink)

S’il traverse toute la littérature médio- et néoplatonicienne, le motif du daimonion de Socrate a été peu traité par les commentateurs modernes. On peut voir là un effet de la négligence dans laquelle a longtemps été tenue la dimension religieuse de la philosophie socratique, mais aussi, et plus profondément, le signe d’un malaise, d’un « inconfort », selon le diagnostic des éditeurs, face à l'aspect peut-être le plus étrange de celle-ci. C’est donc à cette lacune que le présent volume s’effo...

No one doubts that for Kierkegaard's definition of Christian faith one should look to the "Concluding Unscientific Postscript." The contention of this paper is that within the Postscript, most have looked in the wrong place. The well-known definition that is usually cited is actually a definition of Socratic or religious faith, and the definition of specifically Christian faith, given a few pages later, represents an existential intensification, which moves from an 'objective uncertainty' to an 'objective absurdity'. This latter definition is, (...) literally and philosophically, the pivot on which the whole work turns. (shrink)

The possible integration of genomic sequencing (including whole‐genome and whole‐exome sequencing) into the three contexts addressed in this special report—state‐mandated screening programs, clinical care, and direct‐to‐consumer services—raises related but distinct legal issues. This essay will outline the legal issues surrounding the integration of genomic sequencing into state newborn screening programs, parental rights to refuse and access sequencing for their newborns in clinical and direct‐to‐consumer care, and privacy‐related legal issues attending the use of sequencing in newborns.

This popular choice for introductory philosophy courses again offers primary source readings woven into a text that is organized by key questions in philosophy. The discussion of each question is presented in a logical and historical light, showing connections, roots and influences. The clarity of the presentation and the successful student pedagogical aids provide an accessible, guided introduction to philosophy for college students.

Isaiah Berlin was a central figure in twentieth-century political thought. This volume highlights Berlin's significance for contemporary readers, covering not only his writings on liberty and liberalism, the Enlightenment and Romanticism, Russian thinkers and pluralism, but also the implications of his thought for political theory, history, and the social sciences, as well as the ethical challenges confronting political actors, and the nature and importance of practical judgment for politics and scholarship. His name and work are inseparable from the revival of (...) political philosophy and the analysis of political extremism and defense of democratic liberalism following World War II. Berlin was primarily an essayist who spoke through commentary on other authors and, while his own commitments and allegiances are clear enough, much in his thought remains controversial. Berlin's work constitutes an unsystematic and incomplete, but nevertheless sweeping and profound, defense of political, ethical, and intellectual humanism in an anti-humanistic age. (shrink)

Athens or Jerusalem? By Tertullian.--Philosophy the handmaid of theology, by Clement of Alexandria.--Faith in search of understanding, by St. Augustine.--Revelation and analogy, by St. Thomas Aquinas.--The mystic way, by M. Eckhart.--The darkened intellect, by J. Calvin.--The reasons of the heart, by B. Pascal.--Faith, reason, and enthusiasm, by J. Locke.--Miracles and the skeptic, by D. Hume.--The limits of reason, by I. Kant.--Truth and subjectivity, by S. Kierkegaard.--In justification of faith, by W. James.--Religion as poetry, by G. Santayana.--Faith and symbols, by P. (...) Tillich.--Three parables on falsification, by A. Flew, R. M. Hare, and B. Mitchell.--For further reading (p. 233-235). (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Notes and Discussions PARMENIDES THE PROPHET~ The latest word on Parmenides comes from a recent and exhaustive study by Leonardo Tar~n. 1 Among other illuminating and novel interpretations, Tarhn argues that Parmenides was not, after all, guilty of the confusion between the existential and copulative senses of "to be," that he did not identify thinking with Being, and that he had no conception of atemporal reality.~ In these and (...) other respects Tar~n's volume makes a valuable contribution to our understanding of Parmenides. One might judge, however, that Tars work is unusually insensitive to the religious element in Parmenides' poem, and in this respect his analysis seems to echo Reinhardt's unfortunate judgment which calls Parmenides "einen Denker, der keinen Wunsch kennt als Erkenntnis, keine Fessel ffihlt als Logik, den Gott und Geffihl gleichgiiltig lassen." s This inadequacy of TarAn's approach to Parmenides is evident in his treatment of the poem in general, and especially the prologue. The prologue to Parmenides' poem has always been a source of debate. After exploring and rejecting the allegorical interpretation of Sextus (the main source for the proem), Tar~n then systematically examines and rejects the modern interpretations which (among others) make it out to be a shamanistic rapture (Diels, Cornford), Orphic apocalypse (Burnet), religious revelation (Jaeger, Bowra), and mystical experience (Verdenius).4 TarAn judges that Parmenides did not intend his journey to be taken as a reality in any sense, largely on the grounds (1) that Parmenides speaks of his journey as a repeated experience. To take seriously the iterative expressions of the prologue (e.g. fr. 1, lines 1, 3, 8) is incompatible with interpretations which construe it to refer to a specific occasion.6 He supports the conclusion that the proem is nothing more than a literary device with the observations (2) that symbolic interpretations are incongruous with the fact that the goddess expounds her doctrine without symbols, and (3) that the appeal is to Logos, the rational, critical faculty; (4) that the goddess remains anonymous shows that she stands for no religious figure at all ("the 'revelation' is the truth discovered by Parmenides himself"); and (5) that Parmenides could hardly expect us to take seriously the reality of the goddess and other elements in the proem, the reality of which would be entirely incompatible with the thesis of the poem, viz. that reality is One and that all multiplicity and distinction is unreal. ~ z Parmenides: A Text with Translation, Commentary, and Critical Essays (Princeton, 1965). See my review of this work in The Classical Journal, LXII (1967),232ff. aParmenides und die Geschiehtc der griechischen Philosophic (Bonn, 1916),p. 256. 4TarGn,p. 17ft.Guthrie believes that Parmenides recognized an affinity between his search for truth, and his religious activity and mystical experience, and that he reflected this in his mystical-allegorical prologue (History of Greek Philosophy [Cambridge, 1965],II, 13). Guthrie was not, apparently, aware of Ta~n's work when he wrote his second volume; and on the matter of the prologue he favors the work of Mansfeld (Offenbarung des Parmenides und die menschlichc Welt [Assen, 1964],chap. IV), and Bowra ("The Proem of Parmenides," Classical Philology, XXXII [1987],97ff). Tar~n, p. 30. * P. 30f. [67] 68 HISTORY OF PHILOSOPHY It is probably true that interpretations which find all sorts of religious elements in the proem (and the poem as a whole) go too far. On the other hand, Tar~n gives the impression that Parmenides was nothing more than a pedantic academician, and in this respect he tends to sin in the opposite direction. First, the possible religious significance of the prologue does not depend on its being taken to refer to a literal experience; but even if it did, it need not refer to a specific event; and even if that were so, it is a little forced to exclude a specific event in view of the iterative expressions which may be no more than a function of poetic style. As for his second charge, Tar~n seems unaware that the main part of the poem hardly lends itself to symbolic expression, and afortiori the prologue, with its symbolism, sets the religious mood for... (shrink)

Psychological contracts represent perceived reciprocal obligations between an employer and an employee. Most research has focused on employee or employer rights (the entitlement side of the obligation equation). We examine the responsibilities inherent in psychological contracts. After reviewing the moral aspect of psychological contracts, we use the issue of tenure as a discussion point for this topic.

Cultural influences are pervasive throughout human behaviour, and as human–robot interactions become more common, roboticists are increasingly focusing attention on how to build robots that are culturally competent and culturally sustainable. The current treatment of culture in robotics, however, is largely limited to the definition of culture as national culture. This is problematic for three reasons: it ignores subcultures, it loses specificity and hides the nuances in cultures, and it excludes refugees and stateless persons. We propose to shift the focus (...) of cultural robotics to redefine culture as an emergent phenomenon. We make use of three research programmes in the social and cognitive sciences to justify this definition. Consequently, cultural behaviour cannot be explicitly programmed into a robot, rather, a robot must be designed with the capability to participate in the interactions that lead to the arising of cultural behaviour. In the final part of the paper, we explore which capacities and abilities are the most salient for a robot to do this. (shrink)

This volume, originally published in 1987, is a collection of seven previously published essays, here slightly modified. Six of these were previously published in various journals over the years 1971-1984 and one was presented at a Kierkegaard conference at St. Olaf college in 1985.

This study used fMRI to investigate the neural substrates of moral cognition in health resource allocation decision problems. In particular, it investigated the cognitive and emotional processes that underpin utilitarian approaches to health care rationing such as Quality Adjusted Life Years. Participants viewed hypothetical medical and nonmedical resource allocation scenarios which described equal or unequal allocation of resources to different groups. In addition, participants were assigned to 1 of 2 treatments in which they either did or did not receive advanced (...) instructions about the principles of utilitarianism. In all cases, participants were asked to judged the proposed allocations as “fair” or “unfair.” More brain activity was observed within the superior parietal lobe, angular gyrus, middle temporal gyrus, and bilateral caudate nucleus when participants viewed scenarios depicting equal divisions of resources. Conversely, unequal resource divisions were associated with more activity in the inferior frontal gyrus and insula cortex. Furthermore, instructions about the principles of utilitarianism led to significant activation differences within the inferior frontal gyrus and the middle frontal gyrus. Significant differences in activity were also found within the inferior frontal cortex and anterior insula between medical and nonmedical scenarios. The implications for cognitive control mechanisms and the cognitive and neural bases of utilitarian ethical judgment are discussed. (shrink)

The success of business firms and other organizations relies on the trustworthiness of reports and other documents prepared by management accountants. This study examines the personal ethical values and ethical value types of management accountants. Data were obtained from a survey of members of the Institute of Management Accountants (IMA). The survey, composed of the Rokeach Values Survey and demographic questions, was delivered by the IMA Research Lab to membership samples. Importantly, the results indicated that the highest-ranked values were consistent (...) with values included in the IMA’s Statement of Ethical Professional Practice. That management accountants hold high ethical values better enables them to provide reliable and meaningful work to business firms and other organizations. Another important finding is that older management accountants are more concerned with moral values than their younger colleagues. This finding has notable implications for the future of the profession. (shrink)