Normative research has nearly vanished from the academic ‘mainstream’ in accounting. Due to its prescriptive and value-driven approach, normative accounting research has been stigmatized as being unscientific and largely replaced by positive studies. We put this stigma into perspective. We first conceptualize the ‘positive-normative’ distinction and identify this dichotomy in accounting research history. We then challenge the dogmatic confinement of science to descriptive (positive) approaches. Moreover, we debate the basic conditions for normative accounting research and conclude that methodological and epistemological (...) pluralism in accounting research may help address a wide range of potential research questions. We point out that normative research approaches are essential in an applied science such as accounting, lest practical implications and prescriptions are to be the exclusive domain of accounting practice. (shrink)

Reviews : Peter Uwe Hohendahl, Reappraisals: Shifting Alignments in Postwar Critical Theory ; Theodor W. Adorno, Notes to Literature: Volume One, ed. Rolf Tiedermann, trans. Shierry Weber Nicholsen.

Many philosophers of science and methodologists have argued that the ability to repeat studies and obtain similar results is an essential component of science. A finding is elevated from single observation to scientific evidence when the procedures that were used to obtain it can be reproduced and the finding itself can be replicated. Recent replication attempts show that some high profile results – most notably in psychology, but in many other disciplines as well – cannot be replicated consistently. These replication (...) attempts have generated a considerable amount of controversy, and the issue of whether direct replications have value has, in particular, proven to be contentious. However, much of this discussion has occurred in published commentaries and social media outlets, resulting in a fragmented discourse. To address the need for an integrative summary, we review various types of replication studies and then discuss the most commonly voiced concerns about direct replication. We provide detailed responses to these concerns and consider different statistical ways to evaluate replications. We conclude there are no theoretical or statistical obstacles to making direct replication a routine aspect of psychological science. (shrink)

This article combines findings from cognitive psychology on the role of processing fluency in truth judgments with epistemological theory on justification of belief. We first review evidence that repeated exposure to a statement increases the subjective ease with which that statement is processed. This increased processing fluency, in turn, increases the probability that the statement is judged to be true. The basic question discussed here is whether the use of processing fluency as a cue to truth is epistemically justified. In (...) the present analysis, based on Bayes’ Theorem, we adopt the reliable-process account of justification presented by Goldman (1986) and show that fluency is a reliable cue to truth, under the assumption that the majority of statements one has been exposed to are true. In the final section, we broaden the scope of this analysis and discuss how processing fluency as a potentially universal cue to judged truth may contribute to cultural differences in commonsense beliefs. (shrink)

The degree to which physiology and culture have affected the formation of primitive color categories continues to be a matter of discussion. In this paper the degree of agreement between the ranges of individual color term foci for the four hue-based color categories yellow, green, blue, and red and individual choices of Munsell samples representing for the observers Hering's four unique hues is investigated. The color term focus range data are extracted from the survey results of the 110 unwritten languages (...) of the World Color Survey, also in terms of the Munsell color order system. Agreement of approximately 90% between the two has been found, indicating the likelihood of a strong color vision system related physiological component in the formation of these four primitive hue categories. (shrink)

Human freedom and the autonomy of art : Adorno as a reader of Kant -- The ephemeral and the absolute : provisional notes to Adorno's aesthetic theory -- Aesthetic violence : the concept of the ugly in Adorno's aesthetic theory -- Reality, realism, and representation -- A precarious balance : Adorno and German classicism.

Logiker würden doch nur Tautologien und Trivialitäten produzieren. Mit dieser Kritik werden Logiker an philosophischen Instituten oft konfrontiert. Es wird ebenfalls eingewendet, daß mathematische Methoden in der Philosophie unangemessen seien, daß man durch die Verwendung dieser Methoden auf eine bestimmte philosophische Position festgelegt sei und daß der philosophische Gewinn den mit einem logischen Apparat verbundenen Aufwand nicht rechtfertige. In der Arbeit wird dargelegt, inwieweit diese vier Vorwürfe berechtigt sind und inwieweit sie auf Mißver- ständnissen beruhen. Dazu werden folgende Fragen beantwortet: (...) Was sind formale Sprachen und formale Systeme? Was ist die Aufgabe logischer Untersuchungen in der Philosophie? Sollten philosophische Texte formalisiert werden? Inwieweit ist Logik nützlich? Gibt es Beispiele für philosophisch fruchtbare logische Resultate? Legt Logik auf eine bestimmte Philosophie fest? Logik, so wird gezeigt, dient der Überprüfung philosophischer Argumente und als Medium zum Philosophieren. (shrink)

David Rodin denies that defensive wars against unjust aggression can be justified if the unjust aggression limits itself, for example, to the annexation of territory, the robbery of resources or the restriction of political freedom, but would endanger the lives, bodily integrity or freedom from slavery of the citizens only if the unjustly attacked state actually resisted the aggression. I will argue that Rodin's position is not correct. First, Rodin's comments on the necessity condition and its relation to an alleged (...) "duty to retreat" misinterpret the law, and a correct interpretation of the law is not only compatible with, but implies a permission to resist the "bloodless invader," and this is also the correct view from the perspective of morality. Second, Rodin's remarks on the proportionality of self-defense against conditional threats focus on physical or material harm but implausibly ignore the severity of the violations of autonomy and of the socio-legal or moral order that such conditional threats involve. Third, I will address Rodin's claim that defensive wars against "political aggression" are disproportionate because they risk the lives of those defended in an attempt to secure lesser interests. I will argue that this take on proportionality misses the point in an important respect, namely by confusing wide and narrow proportionality, and makes unwarranted assumptions about the alleged irrationality or impermissibility of incurring or imposing lethal risks to safeguard less vital interests. Next, I will also show that while Rodin talks of a "myth of national self-defense" and of the necessity of moving beyond traditional just war theory and international law, it is actually his interpretation of just war theory and international law that weaves myths. Finally, I will argue that Rodin's views on national self-defense on the one hand, and "war as law enforcement" on the other, are incoherent. (shrink)

Thomas Pogge claims "that, by shaping and enforcing the social conditions that foreseeably and avoidably cause the monumental suffering of global poverty, we are harming the global poor ... or, to put it more descriptively, we are active participants in the largest, though not the gravest, crime against humanity ever committed." In other words, he claims that by upholding certain international arrangements we are violating our strong negative duties not to harm, and not just some positive duties to help. I (...) shall argue that even if Pogge were correct in claiming that certain rich states or at least the rich states collectively violate certain negative duties towards the poor and harm the poor, he is far too hasty in concluding that "we," the citizens of those states, are thus harming the global poor or violating our negative duties towards them. In fact, his conclusion can be shown to be wrong not least of all in the light of some of his own assumptions about collective responsibility, the enforceability of human rights, and terrorism. In addition, I will also argue that his view that we share responsibility for the acts of our political "representatives," who allegedly act "on our behalf," is unwarranted. (shrink)

Berlin & Kay hue-related basic color categories are compared with the ISCC-NBS system of object color categorization. Though independently derived, categories of the former form a small subset of the latter. A conjecture is proposed that explains the absence of yellow-green and blue-green basic hue categories and the potential for a violet category as the result of constraints on primitive hue category formation due to considerable variation in stimuli selected by color-normal observers as representing for them unique hues.

In the tradition of just war theory two assumptions have been taken pretty much for granted: first, that there are quite a lot of justified wars, and second, that there is a moral inequality of combatants, that is, that combatants participating in a justified war may kill their enemy combatants participating in an unjustified war but not vice versa. I will argue that the first assumption is wrong and that therefore the second assumption is virtually irrelevant for reality. I will (...) also argue, primarily against Jeff McMahan, that his particular thesis about the moral inequality of “just” and “unjust combatants” is an analytical truth which, however, does hardly apply to anything (there are few if any “unjust combatants” as he defines them). If one takes his thesis less literally, namely in the sense of a thesis about combatants participating in a justified war and combatants participating in an unjustified war, it is correct in principle, but still of little practical relevance even if one disregarded the fact that there are virtually no justified wars. One of the reasons for this is that, contrary to McMahan’s claims, justification does not defeat liability. (shrink)

In a time which it is not amiss to term “the Dark Ages of logic”, Karl Christian Friedrich Krause stayed not only true to logic but actually did something for its advancement. Besides making systematic use of Venn-diagrams long before Venn, Krause — once more taking his inspiration from Leibniz — propounded what appears to be the first completely symbolic systematic representation of logical forms, strongly suggestive of the powerful symbolic languages that have become the mainstay of logic since the (...) beginning of the 20th century. However, Krause’s limits in logic are also clearly visible: Krause’s method in logic is, in the main, not axiomatic; it is combinatorial. More importantly, Krause remained entirely within the confines of traditional syllogistics, neglecting propositional logic and, of course, first-order relational terms. (shrink)

Martin Seel once made a very derogatory comment on Thomas Mann’s ›Doktor Faustus‹, which can also be called »Nietzsche novel«. I take this as an opportunity to appreciate, in a broader perspective, a thinking born from historical experience and cultural sensitivity in the context of Adorno and Nietzsche. Thomas Mann’s confrontation with the ambivalence of modernity, motivated by National Socialism, points to an unsurpassable intellectual imprint that he shares with Adorno’s experience-bound philosophy. Adorno’s theory of art is aptly corrected by (...) Martin Seel with regard to its aesthetic utopia, but at the same time the affirmative potential of art is vindicated. Following Adorno, art is capable of opening up experiences in its own way that can also provide impulses for politics. This can equally be said about Thomas Mann’s ›Faustus‹. (shrink)

„Historische Verantwortung“ wird zunächst an der Erfahrung von Nationalsozialismus und Holocaust diskutiert. Die moralische Reflexion führt auf einen kollektiven Begriff historischer Verantwortung, der auf einen kommunikativ-dynamischen Prozess der Bearbeitung des geschichtlichen Bedeutungsraums verweist. Systematischer Kern ist eine politische Ethik in internationaler Perspektive, die retrospektive wie prospektive Relevanz besitzt.

Paul Churchland proposed a conceptual framework for translating reflectance profiles into a space he takes to be the color qualia space. It allows him to determine color metamers of spectral surface reflectances without reference to the characteristics of visual systems, claiming that the reflectance classes that it specifies correspond to visually determined metamers. We advance several objections to his method, show that a significant number of reflectance profiles are not placed into the space in agreement with the qualia solid, and (...) produce two sets of counterexamples to his claim for metamers. (shrink)

Some modern philosophers have retrieved the old idea that the identification of facts and events is dependent on language. For instance, Davidson holds that ...

Arguing against the doctrine of double effect, Bennett claims that the terror bomber only intends to make his victims appear dead. An obvious reply is that he intends to make them appear dead by killing them. I argue that the alleged refutations of this reply rest on a mistaken test question to determine what an agent intends, as Bennett's own test question confirms, and that Bennett is misled by confusing metaphorical death and literal death. Moreover, Bennett's argument is half-hearted anyway, (...) and going the whole way would not only undermine the DDE but also Quinn's revision of it. (shrink)

This commentary raises the possibility of recent discussion on the issue of basic color terms suffering from the "stimulus error," first described by the English psychologist E. B. Titchener. It refers to confusion of the psychological experience with the physical description of the stimulus. Such confusion is routine in everyday language in situations where private sensory experiences are involved that cannot be objectively described, but is harmful in fundamental discussions about experiences.

In this article we examine moments in which parents or other caregivers overtly invoke rules during episodes in which they take issue with, intervene against, and try to change a child’s ongoing behavior or action(s). Drawing on interactional data from four different languages (English, Finnish, German, Polish) and using Conversation Analytic methods, we first illustrate the variety of ways in which parents may use such overt rule invocations as part of their behavior modification attempts, showing them to be functionally versatile (...) interactional objects. Their interactional flexibility notwithstanding, we find that parents typically invoke rules when, in the course of the intervention episode, they encounter trouble with achieving an acceptable compliant outcome. To get at the distinct import of rule formulations in this context, we then compare them to two sequential alternatives: parental expressions of an experienced negative affective state, and parental threats. While the former emphasize aspects of social solidarity, the latter seek to enforce compliance by foregrounding a power asymmetry between the parent and the child. Rule formulations, by contrast, are designedly impersonal and appear to be directed at what the parents construe as shortcomings in common-sense practical reasoning on the child’s part. Reflexively, the child is thereby cast as not having properly applied common-sense ‘practical reason’ when engaging in what is treated as the problematic behavior or action. Overt rule invocations can, therefore, be understood as indexical appeals to practical reason. (shrink)

ZUSAMMENFASSUNGIm Rekurs auf Luthers Verständnis der communicatio idiomatum, also der gegenseitigen Mitteilung und Partizipation von Göttlichem und Menschlichem in der Person Jesu Christi, versucht der Text eine Annäherung zu leisten an eine kommunikative theologische Anthropologie innerhalb einer relationalen und kommunikativen Ontologie. Mit einem solchen Konzept erscheint es als möglich, innerhalb der Debatte um Leib und Seele beziehungsweise Gehirn und Geist, die in den vergangenen Jahrzehnten aufgrund der Forschungsergebnisse der Neurowissenschaften von neuem in die öffentliche Aufmerksamkeit gerückt ist, zu einer Klärung (...) zu gelangen und sowohl einen Leib-Seele-Dualismus als auch eine naturalistische Reduzierung mentaler Prozesse auf rein physische Vorgänge zu vermeiden. Luthers Modell der communicatio idiomatum dient in diesem Zusammenhang als Strukturmodell für die Kommunikation von Mensch und Gott im Glauben und für die leib-seelische Existenz des Menschen selbst.SUMMARYThe article tries – in referring to Martin Luther's understanding of communicatio idiomatum, thus the communication of divine and human nature in the person of Jesus Christ – to outline a communicative anthropology and ontology, in order to help to clarify the body-mind-problem and to overcome both the body-mind-dualism and a naturalistic approach currently favoured by several neuroscientist concepts. In comparing Luther's view of the communication of immaterial and material processes within the person of Jesus Christ and his concept of communication that takes place between Christ and the believer, the essay concludes that Luther seems to conceive a constitutively relationally structured view of man. In taking this approach seriously, there could be a way for Christian theology to appropriately deal with the challenges caused by the contemporary neuroscientist debate. Following Luther's concept of communication within the person of Jesus Christ, of Christ and man and within man himself, this communicative concept could turn out to be helpful in outlining a relational and communicational theological anthropology. (shrink)

John Rawls’s case for a duty of assistance is partially premised on the assumption that liberal societies have an interest in assisting burdened societies to become well-ordered: Not only are well-...

Arguments for mandatory or compulsory vaccination must justify the coercive infringement of bodily integrity via the injection of chemicals that permanently affect a body’s inner constitution. Four arguments are considered. The allegedly libertarian argument declares unvaccinated persons a threat; accordingly, vaccination could take the form of justifiable defence of self and others. This argument conflates material and statistical threats. The harsh coercive measures permissible in defence against the former are not permissible in prevention of the latter. The argument from tax (...) evasion claims that people can be permissibly coerced into bearing their fair financial burdens of community life and likens this to sharing burdens in the face of a viral threat. The argument fails to demonstrate that vaccination would be fair, permissible in spite of potential lethal side-effects, and sufficiently similar to taxation despite the categorical difference between temporary deprivation of money and permanent deprivation of one’s original inner bodily constitution. The argument from ‘social liberty’ claims that the loss of freedom due to mandatory vaccination is only apparent, namely outweighed by corresponding gains in freedom. This argument conflates freedom as the absence of coercion with freedom as the presence of options for action. It fails to give the former its due weight and to demonstrate that persons may be coerced into increasing the options of others. The argument from the priority of life elevates the protection of life to an absolute value. This is unwarranted and leads to counterintuitive implications. Without better arguments, mandatory vaccination must be rejected. (shrink)

The nature and functions of classifications are first discussed and the differences between natural and artificial classifications are explicated. It is shown that borderline-case type problems result not from classifications, but from extending them to wider domains. Some methods of solving such problems are considered. The differences between monothetic and polythetic classifications are also taken up. A new treatment of trees as relations and their levels is developed. Certain kinds of hierarchies such as the classificatory, the inclusional, and the structural (...) are then characterized by means of the tree concept. (shrink)

The data from the World Color Survey of 110 un-written languages have been analyzed in regard to individual focal choices. A total of 46 major color terms have been identified. Of these 24 can be defined in terms of English color terms, while 22 cannot. The most important color term in terms of usage is red, followed by white and black. In the 110 languages, 73 different arrangements of major color terms have been found. The six Hering fundamental colors, presumably (...) closely related to the workings of the color vision system, occur preferentially but not consistently in languages with 6 or more major terms. They represent the top six categories in terms of major usage. WCS indicates usage of major color terms to be complex and clearly also influenced by cultural choices. (shrink)