Accountants confronted with ethical dilemmas are expected to comply with their ethical guide or seek advice from their professional body. This study of Chartered Accountants in Ireland records their views on the usefulness of a Code of Ethics, the efficacy of their professional Institute and the need for ethics courses in Continuing Professional Development. Peter Clarke is a lecturer in the Department of Accountancy, University College Dublin, Dublin 4; Nancy Hill and Kevin Stevens are members of the School (...) of Accountancy, DePaul University, Chicago. (shrink)

The need to maintain the public trust in the integrity of the accounting profession has led to increased interest in research that examines the moral reasoning abilities (MRA) of Certified Public Accountants (CPAs). This study examines the MRA of CPAs practicing in small firms or as sole practitioners and the factors that affect MRA throughout their working careers.The results indicate that small-firm accounting practitioners exhibit lower MRA than expected for professionals and that age, gender and socio-political beliefs affect the moral (...) reasoning abilities of small-firm practitioners. We also find that completion of an ethics course in college has a positive impact on MRA. Also, the survey respondents indicate overwhelming support for including ethics courses within the business curriculum. Finally, the fact that those accountants with the lowest MRA are the least supportive of ethical training may indicate the need for mandatory, rather than optional, training in ethics both in university and Continuing Professional Education courses. (shrink)

This article is the lead piece in a special report that presents the results of a bioethical investigation into chimeric research, which involves the insertion of human cells into nonhuman animals and nonhuman animal embryos, including into their brains. Rapid scientific developments in this field may advance knowledge and could lead to new therapies for humans. They also reveal the conceptual, ethical, and procedural limitations of existing ethics guidance for human‐nonhuman chimeric research. Led by bioethics researchers working closely with an (...) interdisciplinary work group, the investigation focused on generating conceptual clarity and identifying improvements to governance approaches, with the goal of helping scholars, funders, scientists, institutional leaders, and oversight bodies (embryonic stem cell research oversight [ESCRO] committees and institutional animal care and use committees [IACUCs]) deliver principled and trustworthy oversight of this area of science. The article, which focuses on human‐nonhuman animal chimeric research that is stem cell based, identifies key ethical issues in and offers ten recommendations regarding the ethics and oversight of this research. Turning from bioethics’ previous focus on human‐centered questions about the ethics of “humanization” and this research's potential impact on concepts like human dignity, this article emphasizes the importance of nonhuman animal welfare concerns in chimeric research and argues for less‐siloed governance and oversight and more‐comprehensive public communication. (shrink)

This book offers the first fully documented and historically contextualised account of the origins and implications of the concept of community in the work of Nancy and Blanchot. It analyses in detail the underlying philosophical, political, literary, and religious implications of the often misrepresented debate between Blanchot and Nancy.

in her 2010 paper, "the new politics of community," Dr. Collins's argument on community as conceptually and practically a political construct provides a vital connection to the American philosophical tradition, particularly the work of W. E. B. Du Bois and John Dewey. In my response to her paper, I combine components of her argument with her earlier work in black feminist epistemology. I tie these insights to Du Bois's and Dewey's arguments regarding how communities develop. These are then connected to (...) the work by transnational feminist Chandra Mohanty and political scientist Benedict Anderson on imagined communities. I use these to develop a framework for thinking of some communities as communities of epistemic... (shrink)

In a recent volume titled Demande (Expectation), containing texts written over a period of more than thirty years, but each devoted to different aspects of the relationship between philosophy and literature, Jean-Luc Nancy offers a suggestive account of their mutual genesis and ongoing dialogue in order to underline the way in which, beyond their apparent dialectical reciprocity, philosophy and literature are each inseparable from the unanswered and unanswerable questions they ask themselves and each other. Both, in other words, are (...) said to belong to the “in-between,” that fragile zone of undecidability that, according to Nancy’s reading of Kant, is a salient characteristic of all supposed self-identity. This article explores some of the implications of Nancy’s formulation as it affects the seemingly intractable question of myth’s interruption. It considers in particular some of the problematic features, deriving, it argues, from the inescapable fragility of thought itself, that may to be found in Nancy’s sometimes tense and contradictory engagement with the work of Maurice Blanchot, the subject of two important essays in Demande, which raises probing questions of Nancy’s own philosophical enterprise. (shrink)

The recent struggle over the confirmation of Clarence Thomas and the credibility of Anita Hill raises in a dramatic and pointed way many of the issues at stake in theorizing the public sphere in contemporary society. At one level, the Senate Judiciary Committee hearings on Hill’s claim that Thomas sexually harassed her constituted an exercise in democratic publicity as it has been understood in the classical liberal theory of the public sphere. The hearings opened to public scrutiny a (...) function of government, namely, the nomination and confirmation of a Supreme Court justice. They thus subjected a decision of state officials to the force of public opinion. Through the hearings, in fact, public opinion was constituted and brought to bear directly on the decision itself, affecting the process by which the decision was made as well as its substantive outcome. As a result, state officials were held accountable to the public by means of a discursive process of opinion and will formation.Yet that classical liberal view of the public sphere does not tell the whole story of these events.1 If were examine the Thomas confirmation struggle more closely, we see that the very meaning and boundaries of the concept of publicity was at stake. The way the struggle unfolded, moreover, depended at every point on who had the power to successfully and authoritatively define where the line between the public and the private would be drawn. It depended as well on who had the power to police and defend that boundary. 1. See Jürgen Habermas, The Structural Transformation of the Public Sphere: An Inquiry into a Category of Bourgeois Society, trans. Thomas Burger. Nancy Fraser is associate professor of philosophy and faculty fellow of the Center for Urban Affairs and Policy Research at Northwestern University, where she also teaches in the women’s studies program. She is the author of Unruly Practices: Power, Discourse, and Gender in Contemporary Social Theory. She is currently working on Keywords of the Welfare State, a jointly authored book with Linda Gordon. (shrink)

This book challenges traditional approaches to research ethics based on moral principles and advocates a new, relationship-based paradigm for research ethics. The book begins with an explanation of the editors' reservations about the principalist approach pervading current regulations governing research. The editors' concerns are three-fold. First, they cite the continuing errors and abuse of human subjects of research in America despite federal regulations. Secondly, they argue that American regulations, grounded in the principles of autonomy, beneficence and justice, should not be (...) applied in all cultures. Finally, the editors argue that regulation is not the answer to all ethical questions concerning human subject research. In contrast with traditional approaches, the relationships paradigm emphasises relationships, interactions, power, responsibility and contextual and historical considerations in examining moral issues. This book has a case-plus-commentaries approach. Six cases, from …. (shrink)

Nancy Cartwright begins her recent book, Hunting Causes and Using Them, by noting that while a few years ago real causal claims were in dispute, nowadays “causality is back, and with a vengeance.” In the case of the social sciences, Keith Morrison writes that “Social science asks ‘why?’. Detecting causality or its corollary—prediction—is the jewel in the crown of social science research.” With respect to the health sciences, Judea Pearl writes that the “research questions that motivate most studies in (...) the health sciences are causal in nature.” However, not all data used by people interested in making causal claims come from experiments that use random assignment to control and treatment groups. Indeed, much research in the social and health science depends on non-experimental, observational data. Thus, one of the most important problems in the social and health sciences concerns making warranted causal claims using non-experimental, observational data; viz., “Can observational data be used to make etiological inferences leading to warranted causal claims?” This paper examines one method of warranting causal claims that is especially widespread in epidemiology and the health sciences generally—the use of causal criteria. It is argued that cases of complex causation generally, and redundant causation—both causal overdetermination and causal preemption—specifically, undermine the use of such criteria to warrant causal claims. (shrink)

This is a book about sensory states and their apparent characteristics. It confronts a whole series of metaphysical and epistemological questions and presents an argument for type materialism: the view that sensory states are identical with the neural states with which they are correlated. According to type materialism, sensations are only possessed by human beings and members of related biological species; silicon-based androids cannot have sensations. The author rebuts several other rival theories, and explores a number of important issues: the (...) forms and limits of introspective awareness of sensations, the semantic properties of sensory concepts, knowledge of other minds, and unity of consciousness. The book is a significant contribution to the philosophy of mind, and has much to say to psychologists and cognitive scientists. (shrink)

This book presents a comprehensive theory of consciousness. The initial chapter distinguishes six main forms of consciousness and sketches an account of each one. Later chapters focus on phenomenal consciousness, consciousness of, and introspective consciousness. In discussing phenomenal consciousness, Hill develops the representational theory of mind in new directions, arguing that all awareness involves representations, even awareness of qualitative states like pain. He then uses this view to undercut dualistic accounts of qualitative states. Other topics include visual awareness, visual (...) appearances, emotional qualia, and meta-cognitive processing. This important work will interest a wide readership of students and scholars in philosophy of mind and cognitive science. (shrink)

How the new conspiracists are undermining democracy—and what can be done about it Conspiracy theories are as old as politics. But conspiracists today have introduced something new—conspiracy without theory. And the new conspiracism has moved from the fringes to the heart of government with the election of Donald Trump. In A Lot of People Are Saying, Russell Muirhead and Nancy Rosenblum show how the new conspiracism differs from classic conspiracy theory, why so few officials speak truth to conspiracy, and (...) what needs to be done to resist it. Classic conspiracy theory insists that things are not what they seem and gathers evidence—especially facts ominously withheld by official sources—to tease out secret machinations. The new conspiracism is different. There is no demand for evidence, no dots revealed to form a pattern, no close examination of shadowy plotters. Dispensing with the burden of explanation, the new conspiracism imposes its own reality through repetition and bare assertion. The new conspiracism targets democratic foundations—political parties and knowledge-producing institutions. It makes it more difficult to argue, persuade, negotiate, compromise, and even to disagree. Ultimately, it delegitimates democracy. Filled with vivid examples, A Lot of People Are Saying diagnoses a defining and disorienting feature of today's politics and offers a guide to responding to the threat. (shrink)

As average lifespans stretch to new lengths, how are human values impacted? Should our values change over the course of our ever-increasing lifespans? Nancy S. Jecker introduces a new concept, the life stage relativity of values, which holds that at different life stages, different ethical concerns should take center stage. For Jecker, the privileging of midlife values raises fundamental problems of fairness, and reveals large gaps in ethical principles and theories. Jecker introduces a new philosophical framework that reflects the (...) life stage relativity of values and shows its relevance to practice and policy. (shrink)

This paper addresses the just distribution of vaccines against the SARS-CoV-2 virus and sets forth an ethical framework that prioritises frontline and essential workers, people at high risk of severe disease or death, and people at high risk of infection. Section I makes the case that vaccine distribution should occur at a global level in order to accelerate development and fair, efficient vaccine allocation. Section II puts forth ethical values to guide vaccine distribution including helping people with the greatest need, (...) reducing health disparity, saving the most lives and promoting narrow social utility. It also responds to objections which claim that earlier years have more value than later years. Section III puts forth a practical ethical framework to aid decision-makers and compares it with alternatives. (shrink)

Visual experience is shaped by a number of factors that are independent of the external objects that we perceive—factors like lighting, angle of view, and the sensitivities of photoreceptors in the retina. This paper seeks to catalog, analyze, and explain the fluctuations in visual phenomenology that are due to such factors.

Social isolation and loneliness are ongoing threats to health made worse by the coronavirus disease 2019 pandemic. During the pandemic, half the globe's population have been placed under strict physical distancing orders and many long-term care facilities serving older adults went into lockdown mode, restricting access to all visitors, including family members. Before the pandemic emerged, a 2020 National Academy of Sciences, Engineering and Medicine report warned of the underappreciated adverse effects of social isolation and loneliness on health, especially among (...) older populations. Social isolation and loneliness predict all-cause mortality at rates that rival clinical risk factors, such as obesity and smoking; they are associated with greater incidence of psychological, cognitive, and physical morbidities. This paper sets forth a proposal to design robots to function as companions and friends for socially isolated and lonely older people during pandemic emergencies and in aging societies more generally. “The proposal” section presents and defends the proposal. The “Replies to objections” section answers objections based on coercive design, replacement of humans with robots, privacy incursions, and counterfeit companionship. The “Conclusion” section submits that sociable robots offer a promising avenue for addressing social isolation and loneliness during pandemics and hold promise for aging societies more broadly. (shrink)

The modal account of luck is the predominant account of luck in epistemology and ethics. In the first half of this paper, I discuss three possible interpretations of the modal account and raise objections to each. I then raise an objection to all plausible versions of the modal account, that is, that whether an event is lucky or the extent to which it is a matter of luck will depend on what initial conditions or features of the event one holds (...) constant across nearby possible worlds. However, there is often reasonable disagreement about what the relevant initial conditions of an event are, and the modal account of luck has no means of determining which description of the event is correct. As such, the modal account is subject to a kind of reference class problem, and the view cannot actually tell us the extent to which certain events are a matter of luck. (shrink)

We address the ethics of scenarios in which one party entraps, intentionally tempts or intentionally tests the virtue of another. We classify, in a new manner, three distinct types of acts that are of concern, namely acts of entrapment, of intentional temptation and of virtue testing. Our classification is, for each kind of scenario, of itself neutral concerning the question whether the agent acts permissibly. We explain why acts of entrapment are more ethically objectionable than like acts of intentional temptation (...) and why these, in turn, are more ethically objectionable than like acts of virtue testing. Along the way, we scrutinize, and eventually reject, the view that acts of entrapment are ethically unacceptable because intentional temptation is involved in entrapment. (shrink)

Many philosophers, psychologists, and medical practitioners believe that killing is no worse than letting die on the basis of James Rachels's Bare-Difference Argument. I show that his argument is unsound. In particular, a premise of the argument is that his examples are as similar as is consistent with one being a case of killing and the other being a case of letting die. However, the subject who lets die has both the ability to kill and the ability to let die (...) while the subject who kills lacks the ability to let die. Modifying the latter example so that the killer has both abilities yields a pair of cases with morally different acts. The hypothesis that killing is worse than letting die is the best explanation of this difference. (shrink)

Mechanisms are now taken widely in philosophy of science to provide one of modern science’s basic explanatory devices. This has raised lively debate concerning the relationship between mechanisms, laws and explanation. This paper focuses on cases where a mechanism gives rise to a ceteris paribus law, addressing two inter-related questions: What kind of explanation is involved? and What is going on in the world when mechanism M affords behavior B described in a ceteris paribus law? We explore various answers offered (...) by ‘new mechanists’ and others before setting out and explaining our own answers: mechanistic explanations are a species of oldfashioned covering-law explanation and this often accounts in part for their explanatory power; and B is what it takes for some set of principles that govern the features of M’s parts in their arrangement in M all to be instanced together. (shrink)

In this article I defend a new definition of what it is to commit suicide:(D) A commits suicide by performing an act x if and only if A intends that he or she kill himself or herself by performing x (under the description ‘I kill myself’), and this intention is fully satisfied.The definition has some surprising implications: various real-life examples often referred to as ‘suicides’ (e.g. ‘suicide bombers’) may well turn out not to be suicides after all.1.

Theological schools are well situated to create intentional cultures for the purpose of spiritual formation. Indeed, most schools of theology have this goal as an essential part of their mission as well as a requirement for continued accreditation. And yet, the measurement of spiritual formation over time is fraught with challenges. This article seeks to address some of these challenges by means of developing a meta-theory of positive change/growth which would eventually serve as a theoretical basis for the development of (...) a generalizable and reliable measurement tool. (shrink)

Philosophical Issues, Volume 30, Issue 1, Page 175-191, October 2020.

The United States Sentencing Commission’s guidelines for the sentencing of organizations found guilty of violating federal laws recently became effective. Dramatically increased penalties are possible under these gudelines, but so too is a substantial reduction in the penalties imposed on organizations that have an effective program in place to prevent and detect violations. This provides corporations with a tremendous new incentive in inaugurate organizational ethics audits both to avoid violations in the first instance and to reduce the penalty imposed in (...) the event that a violation occurs. We argue, however, that there have always been very good reasons for organizations to conduct such audits, which emphasize the identification of the organizational factors that create incentives for unethical behavior. Corporate ethics programs initiated without reference to such factors cannot reasonably be expected to be effective in improving a company’s internal ethical environment. (shrink)

Jean-Luc Nancy discusses his life's work with Pierre-Philippe Jandin. As Nancy looks back on his philosophical texts, he thinks anew about democracy, community, jouissance, love, Christianity, and the arts.

Under a ‘dirty hands’ model of undercover policing, it inevitably involves situations where whatever the state agent does is morally problematic. Christopher Nathan argues against this model. Nathan’s criticism of the model is predicated on the contention that it entails the view, which he considers objectionable, that morally wrongful acts are central to undercover policing. We address this criticism, and some other aspects of Nathan’s discussion of the ‘dirty hands’ model, specifically in relation to state entrapment to commit a crime. (...) Using János Kis’s work on political morality, we explain three dilemmatic versions of the ‘dirty hands’ model. We show that, while two of these are inapplicable to state entrapment, the third has better prospects. We then pursue our main aim, which is to argue that, since the third model precludes Nathan’s criticism, a viable ‘dirty hands’ model of state entrapment remains an open possibility. Finally, we generalize this result, showing that the case of state entrapment is not special: the result holds good for policing practices more generally, including such routine practices as arrest, detention, and restraint. (shrink)

In the mid-1970s and early 1980s, several feminist theorists began developing alternatives to the traditional methods of scientific research. The result was a new theory, now recognized as Standpoint Theory, which caused heated debate and radically altered the way research is conducted. The Feminist Standpoint Theory Reader is the first anthology to collect the most important essays on the subject as well as more recent works that bring the topic up-to-date. Leading feminist scholar and one of the founders of Standpoint (...) Theory, Sandra Harding brings together the a prestigious list of scholars--Dorothy Smith, Donna Haraway, Patricia Hill Collins, Nancy Hartsock and Hilary Rose--to not only showcase the most influential essays on the topic but to also highlight subsequent developments of these approaches from a wide variety of disciplines and intellectual and political positions. The Reader will be essential reading for feminist scholars. (shrink)