Management accounting and control seeks to provide information that substantiates decision-making at all firm levels and thus may also foster ethical decision-making. Against this background, this article presents a systematic literature review of research on management accounting and control and business ethics that has been published in the Journal of Business Ethics. Through this review, we intend to bring to the forefront a research topic that has been widely neglected in broader literature reviews on accounting ethics research and that has (...) been covered by a small number of articles published by traditional leading accounting journals only. Our systematic literature review is guided by a theoretical framework that integrates the decision-facilitating and decision-influencing roles of management accounting and control information and the stages of the ethical decision-making process. Through this theoretical lens, we analyze 64 management accounting and control articles published in the Journal of Business Ethics over more than three decades. Synthesizing and structuring this research, we discuss prior accomplishments and elaborate on avenues for future research. (shrink)

In this paper I develop a concept of behavioural ecological individuality. Using findings from a case study which employed qualitative methods, I argue that individuality in behavioural ecology should be defined as phenotypic and ecological uniqueness, a concept that is operationalised in terms of individual differences such as animal personality and individual specialisation. This account make sense of how the term “individuality” is used in relation to intrapopulation variation in behavioural ecology. The concept of behavioural ecological individuality can sometimes be (...) used to identify individuals. It also shapes research agendas and methodological choices in behavioural ecology, leading researchers to account for individuals as sources of variation. Overall, this paper draws attention to a field that has been largely overlooked in philosophical discussions of biological individuality and highlights the importance of individual differences and uniqueness for individuality in behavioural ecology. (shrink)

Biological individuality is a notoriously thorny topic for biologists and philosophers of biology. In this paper we argue that biological individuality presents multiple, interconnected questions for biologists and philosophers that together form a problem agenda. Using a case study of an interdisciplinary research group in ecology, behavioral and evolutionary biology, we claim that a debate on biological individuality that seeks to account for diverse practices in the biological sciences should be broadened to include and give prominence to questions about uniqueness (...) and temporality. We show that broadening the problem agenda of biological individuality draws attention to underrecognized philosophical issues and discussions and thereby organizes and enriches the existing debate. (shrink)

Niche construction theory (NCT) aims to transform and unite evolutionary biology and ecology. Much of the debate about NCT has focused on construction. Less attention has been accorded to the niche: what is it, exactly, that organisms are constructing? In this paper I compare and contrast the definition of the niche used in NCT with ecological niche definitions. NCT’s concept of the evolutionary niche is defined as the sum of selection pressures affecting a population. So defined, the evolutionary niche is (...) narrower than the ecological niche. Moreover, when contrasted with a more restricted ecological niche concept, it has a slightly different extension. I point out three kinds of cases in which the evolutionary niche does not coincide with realized ecological niches: extreme habitat degradation, commensalism, and non-limiting or super-abundant resources. These conceptual differences affect the role of NCT in unifying ecology and evolutionary biology. (shrink)

In this paper we introduce narrative and hermeneutical perspectives to clinical ethics support services (CESS). We propose a threefold consideration of ‘theory’ and show how it is interwoven with ‘practice’ as we go along. First, we look at theory in its foundational role: in our case ‘narrative ethics’ and ‘philosophical hermeneutics’ provide a theoretical base for clinical ethics by focusing on human identities entangled in stories and on moral understanding as a dialogical process. Second, we consider the role of theoretical (...) notions in helping practitioners to understand their situation in clinical ethics practice, by using notions like ‘story’, ‘responsibility’, or ‘vulnerability’ to make explicit and explain their practical experience. Such theoretical notions help us to interpret clinical situations from an ethical perspective and to foster moral awareness of practitioners. And, thirdly, we examine how new theoretical concepts are developed by interpreting practice, using practice to form and improve our ethical theory. In this paper, we discuss this threefold use of theory in clinical ethics support services by reflecting on our own theoretical assumptions, methodological steps and practical experiences as ethicists, and by providing examples from our daily work. In doing so, we illustrate that theory and practice are interwoven, as theoretical understanding is dependent upon practical experience, and vice-versa. (shrink)

A sample of tourists responded to a survey addressing purchasing intentions and consumption motives in relation to buying sustainable groceries at a local food market. These intentions and motives were contrasted for two consumption contexts: on vacation vs. at home. An initial analysis of the data indicated that self-reported purchasing intentions were weaker for a vacation scenario than for a home scenario. Further analyses suggested that motives associated with purchasing intentions were not universal between contexts. At home, normative motives were (...) positively associated with intentions, whereas other motives failed to explain significant variance. On vacation, associations with intentions followed a similar pattern, except for the finding that hedonic motives added explanatory variance. Despite the increased importance of hedonic motives on vacation compared to at home, normative motives showed the strongest association with purchasing intentions in both consumption contexts. The findings are discussed with reference to the literature on contextual discrepancies in environmental behavior, while noting possible implications for promoting sustainable consumption among tourists. (shrink)

Care Ethics ist eine ethische Theorie, Pflegeethik ein Disziplinbegriff. Aber gerade in der Disziplin der Pflegethik kann die Care Ethics ein wichtiges gedankliches Werkezeug darstellen. In der Care Ethics wird nicht der Prinzipienbezug in den Vordergrund gestellt, sondern das Anerkennen von Kontext, moralischer Verantwortung und Beziehungen. In diesem Denkparadigma spielt es für die Reflexion auch eine Rolle, wer man selbst ist, und mit welcher Perspektive man sich einer ethischen Problemsituation nähert.

Predictive genetic testing may confront those affected with difficult life situations that they have not experienced before. These life situations may be interpreted as ‘absurd’. In this paper we present a case study of a predictive test situation, showing the perspective of a woman going through the process of deciding for or against taking the test, and struggling with feelings of alienation. To interpret her experiences, we refer to the concept of absurdity, developed by the French Philosopher Albert Camus. Camus' (...) writings on absurdity appear to resonate with patients' stories when they talk about their body and experiences of illness. In this paper we draw on Camus' philosophical essay ‘The Myth of Sisyphus’, and compare the absurd experiences of Sisyphus with the interviewee's story. This comparison opens up a field of ethical reflection. We demonstrate that Camus' concept of absurdity offers a new and promising approach to understanding the fragility of patients' situations, especially in the field of predictive testing. We show that people affected might find new meaning through narratives that help them to reconstruct the absurd without totally overcoming it. In conclusion, we will draw out some normative consequences of our narrative approach. (shrink)

Elizabeth Grosz's interpretation of Darwinian evolutionary theory to ground a feminist ontology of biology has been particularly controversial. Most critics have understood Grosz as supporting her theory with empirical evidence, and they criticize her for being either inaccurate or uncritical of and overly dependent on science. I argue that Grosz reads Darwin as a philosopher in a Deleuzian and Irigarayan sense, and that Grosz's project is therefore better understood in terms of its ethical and political goals rather than in terms (...) of empirical adequacy. Employing this evaluative framework leads to a novel route for critique of Grosz's ontology in terms of its reliance on the Darwinian distinction between organism and environment. I conclude that Grosz's work is valuable for the way it maintains ethical and political considerations in feminist ontological debates, and that introducing a more sensitive understanding of the organism–environment relation will lead us closer to a truly feminist ontology of biology. (shrink)

This paper addresses a relatively new mode of ecological research: data synthesis studies. Data synthesis studies involve reusing data to create a general model as well as a reusable, aggregated dataset. Using a case from movement ecology, I analyse the trade-offs and strategies involved in data synthesis. Like theoretical ecological modelling, I find that synthesis studies involve a modelling trade-off between generality, precision and realism; they deal with this trade-off by adopting a pragmatic kludging strategy. I also identify an additional (...) trade-off, the synthesis trade-off, between making data easy to synthesise for a particular project, on the one hand, and facilitating data reuse for other projects, on the other. In response to this synthesis trade-off, researchers create flexible datasets that are relatively easy to use for particular projects and can be adjusted to suit some other purposes. The flexibility compromise is also found in broader open data efforts, making it a significant element in the future of data-intensive ecology. (shrink)

The recent global pandemic has led to a shift to online conferences in philosophy. In this paper we argue that online conferences, more than a temporary replacement, should be considered a sustainable alternative to in-person conferences well into the future. We present three arguments for more online conferences, including their reduced impact on the environment, their enhanced accessibility for groups that are minorities in philosophy, and their lower financial burdens, especially important given likely future reductions in university budgets. We also (...) present results from two surveys of participants who attended one large and three small online philosophy conferences this year. We show that participants were in general very satisfied with presentations and discussions at the conferences, and that they reported greater accessibility. This indicates that online conferences can serve as a good alternative to in-person conferences. We also find that networking was less satisfactory in online conferences, indicating a point for improvement and further research. In general, we conclude that philosophers should continue to organize online conferences after the pandemic. We also provide some advice for those wishing to organize online conferences. (shrink)

Ausgehend von der Tatsache, daß eine Kommunikation zwischen den verschiedenen Richtungen der Philosophie in Deutschland entweder gar nicht stattfindet oder bestimmten heutzutage zu fordernden Rationalitätsstandards nicht genügt, wird in einem ersten allgemeinen Teil auf die großen Vor- und geringen Nachteile aufmerksam gemacht, die ein vor allem an gewissen fundamentalen Einsichten der sprachanalytischen Philosophie orientiertermethodischer Minimalkonsens mit sich brächte, und in einem spezielleren und wichtigeren zweiten Teil eine sprachphilosophische Lokalisation aller Arten von Inexaktheiten, die in normalsprachlichen (nicht nur philosophischen) Texten vorkommen (...) können, mit dem praktischen Ziel vorgenommen, deren Vermeidung — soweit diese theoretisch überhaupt möglich ist — als zentralen Bestandteil des genannten Konsenses zu empfehlen. (shrink)

This chapter questions the way “sex” features in behavioral ecological research as a standard explanatory variable. Researchers often use sex to explain variation in a trait or phenomenon that they are studying. This practice is widespread, partly because sex is often easy to identify and often explains some variation, thus making it easier to discover and test other causal patterns of interest. Yet, sex also frequently fails to explain variation. Using a couple of recent examples, it is shown how the (...) pervasiveness of sex as an explanatory variable is partly due to the structure of scientific research, including the use of data from large longitudinal studies, and generalization from previous studies. Researchers should more carefully assess and justify the relevance of sex to each new study, to avoid overgeneralization and the perpetuation of assumptions about sexual difference and its importance in biology. (shrink)

A thorough analysis of the Golden Rule (GR) is given including formal investigations of its logical structure and essential implications. Starting with the general distinction of positive and negative forms of GR a set of sixteen formal implications, one for each variant of the rule, is presented. The moral acceptability of the output of the different versions of GR is assessed in various problem contexts and in discussing several objections to GR with the conclusion that GR is hopelessly inadequate as (...) a general criterion of moral choice. (shrink)

Sex is often thought of as a straightforwardly binary categorical variable. Yet there is considerable variation in would-be sex traits; from genitals and hormones to morphology, neurology and behaviour, there is rarely if ever a categorical binary. We introduce a strategy that researchers use to deal with this variation: Individualising Variation (IV). IV involves treating non-binary and gradual variation as idiosyncratic, as individual differences rather than sex-based differences. Using the contrasting cases of sex identification in field ornithology and the debate (...) about sex differences in neuroscience, we illustrate IV and investigate its epistemic and conceptual consequences. We argue that IV stabilises the ontological picture of sex as categorical and binary. While IV can be an epistemically benign research strategy in some cases, we argue that it can also be epistemically detrimental. This is because of its ability to mask evidence that would otherwise challenge related assumptions about the phenomenon of interest, such as what sexes are and what they look like. We also identify an alternative strategy, De- individualising Variation, which works against IV and helps life scientists recognise variation beyond categorical binaries. (shrink)

Opponents of mainstream economics have not yet called attention to the lack of in-depth examination of the general scientific conception of modern economics. However, economic science cannot consistently fulfil the epistemological and ontological requirements of the scientific standards underlying this conception. What can be scientifically recognized as true cannot be answered, neither through the actual ontological structure of the object of observation nor through a methodological demarcation. These limitations necessarily lead to the claim for both a pragmatic and a radical (...) methodological pluralism. (shrink)

All surviving manuscripts of the Dialexeis of Maximus of Tyre descend from the oldest, Parisinus Graecus 1962 . Where they diverge, they do so as a result either of error or of attempts at correction. The history of the conjectural emendation of the Dialexeis thus begins with the second oldest manuscript, Vaticanus Graecus 1390 , which dates from the third quarter of the thirteenth century. Since that time, the most significant contributions have come from two scholars, one of the fifteenth (...) century and one of the eighteenth: Zanobi Acciaiuoli, librarian at the monastery of San Marco in Florence, many of whose corrections found their way anonymously into the editio princeps of 1557 via the manuscript used by Stephanus; and Jeremiah Markland, whose ideas are recorded as an appendix to the second, posthumous edition of John Davies's Maximus, published in 1740. J. J. Reiske's edition of 1774–5 and Friedrich Duebner's of 1840 also contain valuable material. But the field is by no means yet picked clean: witness most recently the useful articles of Professors Koniaris and Renehan. I offer the following gleanings of my own. (shrink)

Niches and mechanisms are two important but contested elements in the study of organism-environment interactions. Although they are closely interrelated, with niches playing a crucial role in theorizing about ecological and evolutionary mechanisms such as niche construction, facilitation, and species invasion, philosophical discussions about each issue have been largely disconnected. This collection addresses this gap, bringing together contributions from philosophers and biologists about the niche concept, niche construction theory, and ecological and evolutionary mechanisms. In this introduction we provide some background (...) to the collection, which arose out of two workshops organized within an interdisciplinary research consortium. We also summarize each contribution, organized roughly into three groups with considerable overlap and interrelations: niche construction and evolutionary theory, niches, and ecological and evolutionary mechanisms. (shrink)

ABSTRACT The part played by time in ethics is often taken for granted, yet time is essential to moral decision making. This paper looks at time in ethical decisions about having a genetic test. We use a patient‐centred approach, combining empirical research methods with normative ethical analysis to investigate the patients' experience of time in (i) prenatal testing of a foetus for a genetic condition, (ii) predictive or diagnostic testing for breast and colon cancer, or (iii) testing for Huntington's disease (...) (HD). We found that participants often manipulated their experience of time, either using a stepwise process of microdecisions to extend it or, under the time pressure of pregnancy, changing their temporal ‘depth of field’. We discuss the implications of these strategies for normative concepts of moral agency, and for clinical ethics. (shrink)

Tracking technology has been heralded as transformative for animal ecology. In this paper I examine what changes are taking place, showing how current animal movement research is a field ripe for philosophical investigation. I focus first on how the devices alter the limitations and biases of traditional field observation, making observation of animal movement and behaviour possible in more detail, for more varied species, and under a broader variety of conditions, as well as restricting the influence of human presence and (...) observer bias. I reconstruct these as shifts in scope, objectivity, accuracy and fruitfulness. The second transformation is slightly less obvious but equally significant for animal ecology. Tracking devices generate complex data that demands both statistical and biological expertise, which has led to increasingly frequent and intensive collaborations between statisticians and biologists. Based on interviews, I examine how researchers in these interdisciplinary collaborations negotiate the collection, analysis and interpretation of movement data, integrating research interests, methodological constraints, previous field observations, and background theory. Tracking technology is therefore also shifting which disciplinary considerations are brought to bear on research into animal movement and behaviour and how this research is conducted. (shrink)

Whole books devoted to the second-century philosophical (Platonist) orator Maximus of Tyre are not all that frequent, so when one does appear it is well worth pausing to ask what one might ideally hope from it. What are the really important questions to ask about his forty-one surviving discourses (‘dialexeis’), and how they can best be used to illuminate the larger issues that we care about in the thought and culture of the ancient world (or at least, the thought and (...) culture of the Greek-spe... (shrink)

Trotz der mitunter eingreifenden Gegenwart von Polizei und Verwaltung im Leben und Alltag der Menschen fehlt es in der Bundesrepublik aktuell an einer Ethik der öffentlichen Verwaltung - anders als im europäischen und internationalen Umfeld. Der Band versucht vor diesem Hintergrund einige konzeptionelle Linien auszuziehen, um eine ethisch-normative Reflexion der Verwaltung einschließlich ihrer menschenrechtlichen Verpflichtungen anzuregen.

To what extent can we feel what someone else feels? Data from neuroscience suggest that empathy is supported by a simulation process, namely the neural activation of the same or similar regions that subserve the representation of specific states in the observer. However, expectations significantly modulate sensory input, including affective information. For example, expecting painful stimulation can decrease the neural signal and the subjective experience thereof. For an accurate representation of the other person’s state, such top-down processes would have to (...) be simulated as well. However, this is only partly possible, because expectations are usually acquired by learning. Therefore, it is important to be aware of possible misleading simulations that lead to misinterpretations of someone’s state. (shrink)

Nachdem bisher gedruckte Hilfsmittel zum Studium des Wortschatzes dieses großen Kappadokiers entweder nur summarisch und nicht ausreichend (Lampe, A Patristic Greek Lexicon) bzw. nur fragmentarisch, d.h. nur zu einigen Schriften (vgl. das Repertorio bibliográfico de la lexicografía griega, Madrid 1998, mit Supplement im Internet 2003) existierten, verfügen wir nun über ein ungewöhnlich umfassendes und detailliertes Lexikon, das noch dazu in einem unglaublich schnellen Rhythmus erscheint (inzwischen auch der fünfte, das ganze Kappa enthaltende Band, Leiden 2003, X + 560 S.). Auch (...) wenn uns daneben seit einiger Zeit Gregor von Nyssa auch im Thesaurus linguae graecae (TLG) zur Verfügung steht und im Rahmen des Corpus Christianorum auch ein besonderer „Thesaurus Gregorii Nysseni“ angekündigt ist, so wird dadurch der Unterschied zwischen Konkordanzen und Lexika nur noch deutlicher. (shrink)

One of Hans Christian Andersen's most beautiful tales is "The Emperor's Nightingale." Its message—an exceptionally sobering one in the present context—is that nature is altogether finer and more enduring than art. It tells how a Chinese emperor, beguiled by a precious imitation bird that had been given him, forsook a natural songster he had once favored. But when that glittering counterfeit broke down, its clockwork sound silenced, the now aged ruler found welcome solace in the real bird's return, in its (...) more reliable and spiritually healing song. . . . Despite the artist's foregone defeat in any contest with nature , over the ages artists have been irresistibly drawn to the challenge of imitating nature. The persistence of these claims upon their skills and the inventive flight that have been elicited in the process testify to the extraordinary hold that the desire to mirror nature, or better still, to capture something of its essence, can exert over artists and their public. Accounts of imitative prowess go back to the most ancient days, beyond the fabled skills of Zeuxis and Apelles. There is no need here to summarize the complicated but almost domestically familiar history of illusionism. Rather, it is my present intention to reflect upon some contradictions inherent in the conception of art as illusion and to review some of the more exaggerated forms in which efforts have been made to break down the boundaries between art and nature. Frank Anderson Trapp, William Rutherford Mead Professor of Fine Arts, chairman of the department of art, and director of the Mead Art Museum at Amherst College, is the author of The Attainment of Delacroix and a number of essays on the history of art. (shrink)