This article analyses the dynamics of the use of institutional categories in institutional encounters. The focus is on documenting how categories are invoked to index what is relevant to situated knowing in interactional sequences where there is a need to bridge the gap between action and expectation. This general problem has been studied in the context of interactions between job applicants and vocational guidance officers in a public employment agency. Institutional categories are inference-rich, and they work as flexible tools that (...) allow participants to recontextualize and negotiate the issues at stake. In this sense, categories serve as constitutive tools that can be crafted to fit into a broad range of circumstances. However, in order to produce a relevant account, participants’ ways of reasoning need to fit into the institutionally specific traditions of argumentation and the practical outcomes which need to be produced. In this sense, the focus on accounting practices is illuminating when attempting to understand the situated knowing that maintains institutional practices. (shrink)

Algorithms are increasingly affecting us in our daily lives. They seem to be everywhere, yet they are seldom seen by the humans dealing with the consequences that result from them. Yet, in recent theorisations, there is a risk that the algorithm is being given too much prominence. This article addresses the interaction between algorithmic outputs and the humans engaging with them by drawing on studies of two distinct empirical fields – self-quantification and audit controls of taxpayers. We explore recalibration as (...) a way to understand the practices and processes involved when, on the one hand, decisions are made based on results from algorithmic calculations in counting and accounting software, and on the other hand, when decisions are made based on human experience/knowledge. In particular, we are concerned with moments when an algorithmic output differs from expectations of ‘normalcy’ and ‘normativity’ in any given situation. This could be a ‘normal’ relation between sales and VAT deductions for a business, or a ‘normal’ number of steps one takes in a day, or ‘normative’ as it is according to the book, following guidelines and recommendations from other sources. In these moments, we argue that a process of recalibration occurs – an effortful moment where, rather than treat the algorithmic output as given, individuals’ tacit knowledge, experiences and intuition are brought into play to address the deviation from the normal and normative. (shrink)

Recently T. M. Scanlon and others have advanced an ostensibly comprehensive theory of moral responsibility—a theory of both being responsible and being held responsible—that best accounts for our moral practices. I argue that both aspects of the Scanlonian theory fail this test. A truly comprehensive theory must incorporate and explain three distinct conceptions of responsibility—attributability, answerability, and accountability—and the Scanlonian view conflates the first two and ignores the importance of the third. To illustrate what a truly comprehensive theory (...) might look like, I investigate what it would say about the difficult case of the psychopath. (shrink)

If cultures are always in the making, this book catches one kind of culture on the make. Academics will be familiar with audit in the form of research and teaching assessments - they may not be aware how pervasive practices of 'accountability' are or of the diversity of political regimes under which they flourish. Twelve social anthropologists from across Europe and the Commonwealth chart an influential and controversial cultural phenomenon.

Zusammenfassung Die Komplexität und Dynamik des Umfeldes, in dem sich Fußballvereine bewegen, hat in der Vergangenheit enorm zugenommen. Um bei dieser Entwicklung wettbewerbsfähig zu bleiben, bedarf es entsprechender Konzepte zur Unterstützung der Unternehmensführung. So hat die durchgeführte empirische Untersuchung ihren Fokus auf das Controlling als ein unterstützendes Konzept zur zielorientierten Unternehmenssteuerung gelegt. Ziel dieser Untersuchung ist es, das Controlling in Fußballvereinen zu beschreiben und zu analysieren.

Two major science policy issues are the integration of knowledge across academic disciplines and the accountability of science to society. Instead of adding new or external criteria for research evaluation, I argue, these goals can be pursued by subjecting disciplinary priorities and procedures to broader scrutiny from the rest of academia. From a social epistemological perspective, the paper discusses interdisciplinarity as a mode of epistemic accountability across disciplinary boundaries, which promises to make academia more than the sum of (...) its disciplinary parts. Drawing on discussions of interdisciplinarity and accountability in knowledge production, as well as on empirical findings of the evaluation of research proposals, the paper unpacks the notion of academic accountability into three dimensions—the recipients, contents, and practices of accountability—and illustrates the difference interdisciplinarity makes in each dimension. The analysis shows that interdisciplinarity is not simply a category of.. (shrink)

_The Infrastructure of Accountability _brings together leading and emerging scholars who set forth an ambitious conceptual framework for understanding the full impact of large-scale, performance-based accountability systems on education. Over the past 20 years, schools and school systems have been utterly reshaped by the demands of test-based accountability. Interest in large-scale performance data has reached an unprecedented high point. Yet most education researchers focus primarily on questions of data quality and the effectiveness of data use. In this (...) bold and thought-provoking volume, the contributors look beneath the surface of all this activity to uncover the hidden infrastructure that supports the production, flow, and use of data in education, and explore the impact of these large-scale information systems on American schooling. These systems, the editors note, “sit at the juncture of technical networks, work practices, knowledge production, and moral order. (shrink)

In seeking general accounts of evidence, confirmation, or inference, philosophers have looked to logical relationships between evidence and hypotheses. Such logics of evidential relationship, whether hypothetico-deductive, Bayesian, or instantiationist fail to capture or be relevant to scientific practice. They require information that scientists do not generally have (e.g., an exhaustive set of hypotheses), while lacking slots within which to include considerations to which scientists regularly appeal (e.g., error probabilities). Building on my co-symposiasts contributions, I suggest some directions in which a (...) new and more adequate philosophy of evidence can move. (shrink)

The first part of this paper makes five points: First, the problem of Otherness is different and differently constructed in modern differentiated societies. Therefore, approaches to Otherness based on traditional notions of difference and boundary between societies and systems of shared belief will not suffice; Second, because solidarity can no longer be maintained through boundaries between ingroup and outgroup, social cohesion has to take a different form; Third, to the extent that Otherness is not a condition of demographic, or belief (...) based, exclusion in modern societies, but rather something that happens to people otherwise available to one another in interaction, othering is a processthat occurs over the course of interaction, turn by turn, not a set of beliefs or a state of mind; Fourth, othering may be supported by accounts and narratives, and these may exist before the fact – or be articulated after the fact. But, over the course of an ongoing interaction, beliefs and narratives do not explain what goes wrong with practices; Fifth, practices require reciprocity and trust. Therefore, practices require a morestringent form of morality – not a less stringent form – and moresocial cohesion – not less – than traditional society.The second part of the paper illustrates these five points with an extended analysis of a cross-race interaction in which accounts are invoked, reciprocity breaks down, and participants are rendered as Accountable Others. (shrink)

It is a platitude that belief is subject to a standard of correctness: a belief is correct if and only if it is true. But not all standards of correctness are authoritative or binding. Some standards of correctness may be arbitrary, unjustified or outrightly wrong. Given this, one challenge to proponents of the truth norm of belief, is to answer what Korsgaard (1996) calls ‘the normative question’. Is the truth norm of belief authoritative or binding regarding what one ought to (...) or may believe? If so, what grounds its authority? The aim of this paper is to offer a novel answer to the grounding challenge on a reason-based normative framework. I develop and defend a practice-based account of the truth norm, according to which, the authority of the truth norm of belief is grounded in what I call the T-practice, a justified social practice that functions to facilitate knowledge production, maintenance, and social cooperation. (shrink)

The COVID-19 pandemic marked a before and after for the global economy, and one of the most affected sectors was the health sector, where rising costs in medical care, protective equipment and infrastructure, coupled with a decrease in income from other regular services, led a large part of health centers such as public and private hospitals to resort to unethical accounting practices for the manipulation of their financial information (creative accounting). These events of financial depression and relaxation of controls (...) during the health emergency allowed the creation of a "favorable" environment to distort financial statements through techniques such as premature recording of income, undervaluation of expenses, among others, to evade taxes and take advantage of the benefits imposed by governments to promote humanitarian aid and prioritize health care. The purpose of this article is to highlight the most common creative accounting practices that were applied in the health sector in Latin America during the COVID-19 pandemic and the consequent effects it had on the economy and on the governmental control of the countries in the region for the detection of these practices. (shrink)

It is remarkable how many journalists embrace the principles of public journalism but fail to recognize the importance of applying those principles to journalism itself. While the press stands ready to expand the opportunities for public debate by inviting everyone to participate, journalists typically exempt themselves by declining invitations others are expected to accept. I f indeed the press plays a vitally important role in creating and maintaining the conditions for selfgovernance, as journalists claim whenever they raise the banner of (...) public journalism, the press needs to assume responsibility for-and invite commenta y on-the quality of its performance and the integrity of its practices. In short, the press needs to recognize itself as a distinctively public institution bound by the same standards of accountability expected of other public institutions. (shrink)

Today's pre-service teachers grew up attending schools where high stakes testing and teacher accountability were the norm. Despite a substantial body of research focused on the influence high-stakes testing on the practices of novice social studies teachers, a gap exists regarding the accountability movement's influence on novice social studies teachers. This study focused explicitly on the influence high-stakes testing and the culture of accountability had on two pre-service social studies teachers during their student teaching experience. Our (...) findings highlight the ways the accountability culture of public schools served a narrow gatekeeping function, limiting what participants learned during student teaching. Rethinking gatekeeping during student teaching within the current era of accountability and oversight positions teacher educators to confront the constricting nature of student teaching today. Student teachers must learn to recognize the gatekeeping aspects of the accountability culture and to make sense of the contradictions embedded in the student teaching experience. (shrink)

In this paper, we draw on Foucault's and Deleuze's theorisations of discipline and control, respectively, to understand a teacher accountability system in the US state of Texas: the Texas Teacher Evaluation and Support System (hereafter, T-TESS). Specifically, we focus on the interplay of physical and virtual modes of governance – which we develop here as physical–virtual hybridity – and the techniques that make these physical and virtual domains compatible via language interoperability, with T-TESS deployed as a representative empirical case (...) to show how such technologies work to govern teacher subjectivity. First, in-person appraiser meetings and observations re-code teachers’ linguistic behaviours, so their physical bodies and practices can become legible to and interoperable with the hybrid T-TESS system. This avoids any possible syntax errors between the linguistic expression of physical teacher speech and the digital coding language of T-TESS. Second, these digital bodies of data can now be viewed as proxies for the physical teacher body in the classroom, allowing the constant modulation in physical space (teacher bodies) and digital space (bodies of data). This is the physical–virtual hybridity of T-TESS, whereby discipline and control work symbiotically to govern both the physical and the digital expressions of teachers and their teaching. In this way, the disciplining of teachers’ language has profound effects on teachers’ bodies, both corporeal and digital. (shrink)

This paper explores the growing array of initiatives aimed at creating corporate accountability with the goal of attempting to uncover the foundation principles that underlie them and create a floor below which practices are ethically questionable. Using the Global Compact's nine principles and the work of Transparency International as guides, foundational principles seem to exist in the areas of human rights, labor standards, environment, and anti-corruption initiatives.

Clinical ethics consultants represent a multidisciplinary group of scholars and practitioners with varied training backgrounds, who are integrated into a medical environment to assist in the provision of ethically supportable care. Little has been written about the degree to which such consultants are accountable for the patient care outcome of the advice given. We propose a model for examining degrees of internally motivated accountability that range from restricted to unbounded accountability, and support balanced accountability as a goal (...) for practice. Finally, we explore implications of this model for training of clinical ethics consultants from diverse academic backgrounds, including those disciplines that do not have a formal code of ethics relating to clinical practice. (shrink)

It is widely agreed that reactive attitudes play a central role in our practices concerned with holding people responsible. However, it remains controversial which emotional attitudes count as reactive attitudes such that they are eligible for this central role. Specifically, though theorists near universally agree that guilt is a reactive attitude, they are much more hesitant on whether to also include shame. This paper presents novel arguments for the view that shame is a reactive attitude. The arguments also support (...) the view that shame is a reactive attitude in the sense that concerns moral accountability. The discussion thereby challenges both the view that shame is not a reactive attitude at all, suggested by philosophers such as R. Jay Wallace and Stephen Darwall, and the view that shame is a reactive attitude but does not concern moral accountability, recently defended by Andreas Carlsson and Douglas Portmore. (shrink)

The prevailing accounts of Aristotle's view of practical wisdom pay little attention to all the intellectual capacities discussed in Nicomachean Ethics Book 6. They also contrast the phronimos with the wicked, the continent or the incontinent, rather than with those who have 'natural virtue' (innate or habituated), and thereby they neglect the importance of experience, through which those capacities are acquired. When we consider them, we can see what sort of experience is needed and hence what sort aspirants to full (...) virtue should be trying to acquire. It turns out that much of the knowledge such experience yields is just plain worldly knowledge. But it is not to be despised on that account. The phronimos must meet a threshold of knowledge that he will, indeed, share with some of the wicked, but will have a superior version that goes beyond theirs. (shrink)

A wave of recent scholarship has warned about the potential for discriminatory harms of algorithmic systems, spurring an interest in algorithmic accountability and regulation. Meanwhile, parallel concerns about surveillance practices have already led to multiple successful regulatory efforts of surveillance technologies—many of which have algorithmic components. Here, we examine municipal surveillance regulation as offering lessons for algorithmic oversight. Taking the 2017 Seattle Surveillance Ordinance as our primary case study and surveying efforts across five other cities, we describe the (...) features of existing surveillance regulation; including procedures for describing surveillance technologies in detail, requirements for public engagement, and processes for establishing acceptable uses. Although the Seattle Surveillance Ordinance was not intended to address algorithmic accountability, we find these considerations to be relevant to the law’s aim of surfacing disparate impacts of systems in use. We also find that in notable cases government employees did not identify regulated algorithmic surveillance technologies as reliant on algorithmic or machine learning systems, highlighting definitional gaps that could hinder future efforts toward algorithmic regulation. We argue that finer-grained distinctions between types of information systems in the language of law and policy, and risk assessment tools integrated into their implementation would strengthen future regulatory efforts by rendering underlying algorithmic components more legible and accountable to political and community stakeholders. (shrink)

Renewed Accountability for Access and Excellence provides a forum for contributing scholars and practitioners to advance the discussion of Tenuto’s democratic professional practice in education by sharing additional insights, perspectives, and implications for both policy and practice. Consistent with the model itself, this collective work is intended to encourage meaningful conversations and critical thinking about inclusionary practices, equitable access, excellence, and renewed accountability for teaching and leading.

“Jane” is a mother of two, who was referred for psychotherapy. However, Jane had misgivings about engaging in the offered psychotherapy because of threats made by her domestically violent partner. The therapy sessions are audio recorded for the purpose of professional supervision and clinician reflective practices. Jane’s partner had threatened to subpoena the therapy recordings to legally separate Jane from her children. This article focuses on how three different parts of Jane’s multidisciplinary care exhibit different competing ethical priorities. Psychotherapeutic (...) clinicians private use of audio recordings of the therapy enhances patient care and their own professional development but with the risk of concealing possible unethical behaviour by either party. Medico-legal access to the therapy recordings preserves potentially relevant evidence in the pursuit of justice but risks the interpretation of the psychotherapeutic information outside of the therapeutic context. Policies advocating the inclusion of the therapy recordings in the medical record improves clinician accountability but risks harming the vulnerable patient due to threats to patient-therapist confidentiality. (shrink)

This study explores Big Data practices at Facebook through an investigation of the role of commensuration or ‘the transformation of different qualities into a common metric’ in the structuration of analysis and interaction with a major online social media platform. It proposes a conceptual framework and demonstrates the empirical potential of a pragmatic approach based on reading published materials and available documentation. Facebook’s Data Warehousing and Analytics Infrastructure serves as an illustrative example to begin tracing out and describe data (...) assemblages in more detail. In being attentive to the motivations, drivers and challenges engineers face when dealing with Big Data, it is argued that their solutions can enable and support but also constrain specific analytical and transactional capabilities or data flows between various devices and actors. The analysis thus moves beyond methodological critiques of the utility of Big Data that lack empirical support and specificity. It is further argued that analytics not just describe but also actively participate in the enactment of social worlds, thereby opening possibilities for new markets or market segments to arise. Online sociality accounts for a model of the social that makes it visible and measurable qua markets inviting data recontextualisation and the creation of value along multiple axes. Contra Facebook’s claim to make the web more ‘social’, an investigation of commensuration brings to the fore the question how the social is accounted for in the first place. (shrink)

Could an accreditation, certification, or rating mechanism help the pharmaceutical industry improve both its bioethical performance and its public reputation? Other industries have used such systems to assess, improve, distinguish, and demonstrate the quality of their services, processes, and products. These systems have also helped increase transparency, accountability, stakeholder confidence, and awareness of industry best practices. This article explains how market forces can be harnessed to recognize and promote better bioethical performance by pharmaceutical companies when there are good (...) systems to accredit, certify, or rate. It concludes with a review of relevant failures of credit-rating agencies — such as conflicts of interests and revolving-door practices — to illuminate some of the pitfalls of developing a bioethics accreditation, certification, or rating system for pharmaceutical companies. (shrink)

Many normative political theorists have engaged in the systematic collection and/or analysis of empirical data to inform the development of their arguments over the past several decades. Yet, the approach they employ has typically not been treated as a distinctive mode of theorizing. It has been mostly overlooked in surveys of normative political theory methods and methodologies, as well as by those critics who assert that political theory is too abstracted from actual political contestation. Our aim is to unearth this (...) grounded normative theory (GNT) approach – to identify its definitive practices and highlight its potential significance. We detail four overlapping commitments characteristic of GNT. These include commitments to expanding the comprehensiveness of input for normative arguments through original empirical research and/or analysis, recursivity in the development of normative claims, attentiveness to the systematic inclusion of a range of voices and ways of knowing, and accountability to those engaged by the theorist in empirical contexts. We discuss methodological distinctions within GNT, including between more- and less-solidaristic approaches. We discuss how GNT answers calls for theorists to engage more closely with empirical political dynamics and we consider responses to possible critiques. (shrink)

China is moving from a centralized to a market economy to bring about efficiency in its economy and to form a business partnership with the West. With its reform adopting an open-door policy, there may be a need to assure its partners in the western world that appropriate steps would be taken to develop and foster a business culture with which the western countries and the Chinese businesses can work. The present study attempted to find whether there has been a (...) change in business ethical culture, accounting system and practice in the Chinese business between 1978 and the present, and the degree of similarity in the Chinese ethics and guidelines compared to Western ethics and guidelines. The result of the study has been analyzed from an institutional perspective to explore institutional change. The result showed that there is general growing support of Chinese management toward change in business ethical culture and practice. It was observed that there was not much similarity in the documents used for ethical guidance and control with those of the West. The findings of the paper are expected to be relevant to international investors and executives interested in investing or working in China. (shrink)

The question of responsibility plays a critical role not only in our attempts to resolve social and political problems, but in our very conceptions of what those problems are. Who, for example, is to blame for apartheid in South Africa? Is the South African government responsible? What about multinational corporations that do business there? Will uncovering the "true facts of the matter" lead us to the right answer? In an argument both compelling and provocative, Marion Smiley demonstrates how attributions of (...) blame—far from being based on an objective process of factual discovery—are instead judgments that we ourselves make on the basis of our own political and social points of view. She argues that our conception of responsibility is a singularly modern one that locates the source of blameworthiness in an individual's free will. After exploring the flaws inherent in this conception, she shows how our judgments of blame evolve out of our configuration of social roles, our conception of communal boundaries, and the distribution of power upon which both are based. The great strength of Smiley's study lies in the way in which it brings together both rigorous philosophical analysis and an appreciation of the dynamics of social and political practice. By developing a pragmatic conception of moral responsibility, this work illustrates both how moral philosophy can enhance our understanding of social and political practices and why reflection on these practices is necessary to the reconstruction of our moral concepts. (shrink)

_ Source: _Page Count 19 This paper offers an account of practical decisions. The author argues that decisions do not need to be conscious, nor do they need to be settled by deliberation. Agents can be mistaken about what they decided and agents can decide by doing some intentional action besides deliberating. The author argues that the functional role of a decision is to put an end to practical uncertainty. A mental event is a decision to the extent that it (...) ends practical uncertainty and to the extent that awareness of this causal role tends to reinforce that fact. This role is causal, but has systematic connections to consciousness. (shrink)

This paper focuses on the debate between Jonathan Dancy and Brad Hooker regarding the validity of moral particularism and investigates whether both philosophers have overlooked any important factors in their discussions. According to Jonathan Dancy’s ideas of particularism, morality which encompasses our moral thought, judgment, and the possibility of moral distinctions, is independent of the codification of moral principles. He appeals to holism in the theory of reasons to defend his belief that the same property or feature that is a (...) reason in one case can count morally for or against action in different circumstances. Hooker, on the other hand, takes issue with Dancy’s account by suggesting that moral particularism is socially impractical, and Dancy’s provision of premises ought to be overwhelmingly plausible. Hooker argues that moral particularism fails to provide the moral assurance that is required of a shared commitment to morality that brings about mutually beneficial practices that we can generalize in consideration of the features of contexts in which they take place within the specification of reason(s) for belief and action. By comparing Hooker’s example involving theoretical particularist Patty and the Rossian generalist Gerry with Dancy’s rebuttal, this paper propounds that Dancy and Hooker both insufficiently address the conceptual relation between moral obligation and accountability within the moral domain. Morality as accountability does not exclusively relate to the valuable consequences of creating and following rules and principles. Rather, it entails our obligations conceptually to hold ourselves mutually accountable if and only if there are existing general rules and principles that are also accessible to all members within the community bounded by such common moral knowledge. (shrink)

This paper presents the epistemic practices account, a theory about the nature of epistemic normativity. The account aims to explain how the pursuit of epistemic values such as truth and knowledge can give rise to epistemic norms. On this account, epistemic norms are the internal rules of epistemic social practices. The account explains four crucial features of epistemic normativity while dissolving some apparent tensions between them. The account also provides a unified theory of epistemic and zetetic normativity.

There is an abundance of enthusiasm and optimism about how governments at all levels can make use of big data, algorithms and artificial intelligence. There is also growing concern about the risks that come with these new systems. This article makes the case for greater government transparency and accountability about uses of big data through a Government of Canada qualitative research case study. Adapting a method from critical cartographers, I employ counter-mapping to map government big data practices and (...) internal discussions of risk and challenge. I do so by drawing on interviews and freedom of information requests. The analysis reveals that there are more concerns and risks than often publicly discussed and that there are significant areas of silence that need greater attention. The article underlines the need for our democratic systems to respond to our new datafied contexts by ensuring that our institutions make changes to better protect citizen rights, uphold democratic principles and ensure means for citizen intervention. (shrink)

This Discussion Note calls for attention to the cultural practices of Neural Engineering as part of the life sciences as practices and technologies of manufacturing life. Through focusing on Disability, Ableism, and especially Technoableism within the field, I point out instances of onto-epistemological violence, which influence the likelihood of survival of disabled people individually and as a group. By drawing on Crip Technoscience, a method assemblage is introduced that allows to address these issues in an intersectional-kyriarchal understanding of (...) interlocking systems of privilege and oppression through generative critique and productive collaborative work. Criptical Neural Engineering is dedicated to disability justice and disability gain. It centers disabled people as epistemic activists and demands response-ability and accountability from non-disabled people, specifically engineers that want to build adaptive technologies with disabled people. (shrink)

There is a growing trend toward recognizing that moral obligation is centrally grounded in accountability. This, however, may seem to offer another argument, perhaps in the footsteps of Kant, that other animals have no moral standing. Accountability seems to be grounded in some kind of authoritative demands and, as Stephen Darwall puts it, “second-personal address.” Other animals are not competent in such practices, so they may seem to be left out of the domain of obligation. I argue (...) that demand-accountability-based obligation is consistent with robust moral standing for other animals. Our accountability could be based on demands made by the moral community at large, which would put other animals on equal footing with moral agents in terms of how obligations might apply to them. Further, I argue that the most plausible model of demand-accountability-based obligation would have such a community-centered structure and would support other animals having moral standing. (shrink)

Practice What You Preach: Teacher Accountability and Personal Values helps teachers determine what values are of most importance to preach in the classroom as well as provides practical strategies for putting those values into practice.

Corporate sustainability can be defined as organizations’ commitment to profitability, environment, and social well-being. This study uses a transactional culture analysis of CS reporting practices to explain why some Indian organizations conform to voluntary CS reporting guidelines and others do not. The literature contains two different perspectives on culture, defined broadly as a set of values that guide people’s behavior at a given time. Most past studies typically use national culture to explain differences in CS practices across nations. (...) This concept embeds corporate cultures within the larger national culture, neglecting intranation diversity. Conversely, according to the transactional culture approach used in this study, cultures are plural and independent of geoethnic boundaries, and emerge through social transactions. TCA encourages multilevel explorations of complex social phenomena. Since CS reporting preferences are the outcome of ongoing transactions among organizational stakeholders across different levels, TCA is more appropriate for this study. Since this application requires an understanding of social accountability, the authors use Mary Douglas’s Cultural Framework, a transactional framework of social accountability. A qualitative exploration of six Indian organizations using DCF reveals different dominant forms of social accountability in these organizations: either alone or as paired hybrids. Consequently, each organization prioritizes different stakeholders and reacts differently to voluntary CS reporting guidelines. Identifying the dominant form or forms of social accountability in their organizations and understanding their underlying reasons for resisting voluntary CS guidelines enables managers to secure better collaboration for their CS initiatives. (shrink)

This paper examines how accounting can both entrench and challenge an inhumane and costly neoliberal policy—namely, the Australian government’s offshore detention of asylum seekers. Drawing on Bruff, Rethinking Marxism 26:113–129 (2014) and Smith, Competition & Change 23:192–217 (2019), we acknowledge that the neoliberalism underpinning immigration policies and the practices related to asylum seekers takes an _authoritarian_ tone. Through the securitisation and militarisation of the border, the Australian state politicises and silences marginalised social groups such as asylum-seekers. Studies have exposed (...) accounting as a technology that upholds neoliberalism by representing policy as objective and factual. Curiously, there has been a wilful intention by successive Australian governments to silence the accounting for offshore detention. We seek to demystify this _un_accounting and _un_accountability by exploring counter-accounts produced by meso-level organisations that support asylum seekers. We apply a close-reading method in analysing limited governmental accounts and various counter-accounts to demonstrate how counter-accounts give visibility to practices that an authoritarian neoliberal regime has obfuscated. We also reflect on the potential for counter-accounting to foster broader social change by holding the Australian government accountable to moral and ethical standards of care for human life. This paper considers the intersections between accounting and authoritarian neoliberalism and presents counter-accounts as mechanisms that can challenge these neoliberal norms. (shrink)

In this paper, the author examines the use of pragmatic argumentation in European practices of political accountability in which the politicians explain and justify a future course of action which they plan to undertake in order to solve an existing problem. The author explains some vital institutional characteristics of the practices under discussion and demonstrates how these institutional characteristics constrain the use of pragmatic argumentation. In addition, the author shows which criteria arguers commonly invoke in practices (...) of political accountability to make their pragmatic arguments acceptable to critics. (shrink)

A naturalistic account of the strengths and limitations of cladistic practice is offered. The success of cladistics is claimed to be largely rooted in the parsimony-implementing congruence test. Cladists may use the congruence test to iteratively refine assessments of homology, and thereby increase the odds of reliable phylogenetic inference under parsimony. This explanation challenges alternative views which tend to ignore the effects of parsimony on the process of character individuation in systematics. In a related theme, the concept of homeostatic property (...) cluster natural kinds is used to explain why cladistics is well suited to provide a traditional, verbal reference system for the evolutionary properties of species and clades. The advantages of more explicitly probabilistic approaches to phylogenetic inference appear to manifest themselves in situations where evolutionary homeostasis has for the most part broken down, and predictive classifications are no longer possible. (shrink)

I argue that any successful account of permissible self- defence must be action-guiding, or practical . It must be able to inform people’s deliberation about what they are permitted to do when faced with an apparent threat to their lives. I argue that this forces us to accept that a person can be permitted to use self-defence against Apparent Threats: characters whom a person reasonably, but mistakenly, believes threaten her life. I defend a hybrid account of self-defence that prioritises an (...) agent’s subjective perspective. I argue that it is sufficient to render the use of defence permissible if an agent reasonably believes that (a) she is morally innocent, and (b) if she does not kill this person, then they will kill her. I argue that the correct account of self-defence must distinguish between whether an agent is permitted to inflict harm, and whether the target is liable to bear that harm. (shrink)

In this paper we analyse the conditions for attributing to AI autonomous systems the ontological status of “artificial moral agents”, in the context of the “distributed responsibility” between humans and machines in Machine Ethics (ME). In order to address the fundamental issue in ME of the unavoidable “opacity” of their decisions with ethical/legal relevance, we start from the neuroethical evidence in cognitive science. In humans, the “transparency” and then the “ethical accountability” of their actions as responsible moral agents is (...) not in contradiction with the unavoidable “opacity” (unawareness) of the brain process by which they perform their moral judgements on the right action to execute. In fact, the moral accountability of our actions depends on what is immediately before and after our “moral judgements” on the right action to execute (formally, deontic first order logic (FOL) decisions). I.e., our moral accountability depends on the “ethical constraints” we imposed to our judgement before performing it in an opaque way. Anyway, our moral accountability depends overall on the “ethical assessment” or explicit “moral reasoning” after and over the moral judgement before executing our actions (deontic higher order logic (HOL) assessment). In this way, in the light of the AI “imitation game”, the consistent attribution of the status of ethically accountable artificial moral agents to autonomous AI systems depends on two similar conditions. Firstly, it depends on the presence of “ethical constraints” to be satisfied in their Machine Learning (ML) supervised optimization algorithm during its training phase, to give the system ethical skills (“competences”) in its decisions. Secondly – and definitely—, it depends on the presence in an AI autonomous system of a deontic HOL “ethical reasoner” to perform an automatic, and fully transparent assessment (metalogical deontic valuation) about the decisions taken by the ethically skilled ML algorithm about the right action to execute, before executing it. Finally, we show that the proper deontic FOL and HOL for this class of artificial moral agents is Kripke’s modal relational logic, in its algebraic topological formalization. This is naturally implemented in the dissipative QFT unsupervised deep learning of our brains, based on the “doubling of the degrees of freedom” (DDF), and then in the so-called “deep-belief” artificial neural networks for the statistical data pre-processing. This unsupervised learning procedure is also compliant with the usage of the “maximin fairness principle”, used as a balancing aggregation principle of the statistical variables in Sen’s formal theory of fairness. (shrink)

Is knowledge-how, or “practical” knowledge, a species of knowledge-that, or “theoretical” knowledge? There is no comfortable position to take in the debate around this question. On the one hand, there are counterexamples against the anti-intellectualist thesis that practical knowledge is best analysed as an ability. They show that having an ability to ϕ is not necessary for knowing how to ϕ. On the other hand, the intellectualist analysis of practical knowledge as a subspecies of theoretical knowledge is threatened by its (...) own set of counterexamples, which convincingly establish that practical knowledge lacks many of the typical characteristics of theoretical knowledge. Most strikingly it does not even appear to require a belief. In this paper, I develop an account of practical knowledge that avoids these counterexamples. It also manages to preserve both the status of such knowledge as a cognitive achievement and its apparently close conceptual relation to abilities. I start with the counterexamples against the necessity of abilities for practical knowledge and show that they fail because they underestimate the cognitive demands of attempts. I then make use of the logic of dispositions to bridge the gap that counterexamples against the necessity of abilities for practical knowledge open. It is argued that, instead of the ability to ϕ, it is a specific disposition to have the ability to ϕ that constitutes practical knowledge about ϕ. The resulting theory is an anti-intellectualist position that preserves essential intellectualist motivations and thus should be satisfactory for proponents of both views. (shrink)

Discursive psychology approaches discourse not as the product or expression of thoughts or mental states lying behind or beneath it, but as a domain of public accountability in which psychological states are made relevant. DP draws heavily on conversation analysis in examining in close empirical detail how ostensibly psychological themes are handled and managed as part of talk’s everyday interactional business. A brief worked example is offered, in which the intentionality of a person’s actions is handled in the course (...) of police interrogation, in ways that perform police work. Degrees of intentionality are partialled out with regard to specific actions or components of actions, and with regard to how actions are described in ways that map onto how crime categories are defined in law. Cognitive states are generally relevant in discourse in the same manner, as participants’ concerns with regard to action categories and accountability on and for the occasions they are invoked. (shrink)

Accountability is a norm basic to several aspects of medical practice. We explore here the benefits of a more explicit focus on the virtue of accountability, which as distinct from the state of being held accountable, entails both welcoming responsibility to others and welcoming input from others. Practicing accountably can limit moral distress caused by institutional pressures on the doctor patient relationship. Fostering a mindset that is welcoming rather than resistant to feedback is critical to enhancing a culture (...) of learning. Analysis of failures of accountable practice offers opportunities for improving the delivery of clinical care. (shrink)

Global mental health in a changing world -- Contemporary humanitarianism -- Humanitarian ethics -- Professional and personal challenges in humanitarian work -- Managing ethical challenges in global mental health -- Aspirational guidance : principles of humanitarian assistance -- Operational guidance : IASC guidelines -- Ethical dilemmas : damned if you do and damned if you don't -- Ethically questionable practices -- Safety imperative and self-care -- Values-based ethical framework and core competencies in global mental health -- Ethical considerations for (...) refugee mental health providers in the United States -- Conclusion and future directions. (shrink)

Academic accounting researchers often offer anecdotal evidence that the publishing process is rife with unfair and unethical practices, and similar contradictory evidence supports accounting journal editors' claims that the process is fair and ethical. This study compares the perceptions of accounting authors and editors on the ethicacy and frequency of specific author, editor and reviewer practices. Both authors and editors are in general agreement about the ethical nature of editors and author practices. However, there are significant differences (...) between the groups regarding reviewer behavior, and regarding the frequency of occurrence of questionable author, editor and reviewer practices. Additionally, the majority of authors believe that codes of publishing ethics are needed, while editors do not. Women authors are significantly more supportive of such ethical codes when compared to their male counterparts. (shrink)

This paper addresses whether the adoption of Japanese financial practices by U.S. corporations can be used as a basis for encouraging U.S. managers to promote the interests of their (human) organizations over those of stockholders. An historical overview is provided of how the corporate organization in each country evolved and the corresponding development of managers’ responsibilities to the corporate organization versus shareholders. These concepts are then examined within the context of each country’s contemporary corporate financial structure and the corresponding (...) financial responsibilities of managers to the corporate organization versus shareholders. A discussion is then provided of whether the values embodied in each system would affect the ability of the United States to encourage a more “corporate-oriented” ethic in its managers by adopting Japanese financial practices. (shrink)

An account of the relation between belief and practice is inseparable from a general theory of religion and religious discourse. Rejection of the one time popular, but now more or less defunct, nonrealist position of people such as D. Z. Phillips, Don Cupitt, and indeed Wittgenstein leaves contemporary theo rists in anthropology and the "history of religions" with basically the vastly different "literalist" and "symbolist" analyses of religion from which to choose. This article critically appraises John Skorupksi's influential defense of (...) intellectualism. I argue that his dismissal of symbolist approaches is more theoretically radical than he recog nizes. It rejects outright some of the very foundations and staples of contempo rary anthropology in, for example, Durkheim. His argument for the rejection of the symbolist approach is examined. Skorupski's defense of intellectualism is set in the context of a problematically naive understanding of the nature and function of religion. (shrink)

Accountable Care Organizations are a key mechanism of the Patient Protection and Affordable Care Act. ACOs will influence incentives for providers, who must understand these changes to make well-considered treatment decisions. Our paper defines an ethical framework for physician decisions and action within ACOs. Emerging ethical pressures providers will face as members of an ACO were classified under major headings representing three of the four principles of bioethics: autonomy, beneficence, and justice. Conflicts include a bias against transient populations, a motive (...) to undertreat conditions lacking performance measures, and the mandate to improve population health incentivizing life intrusions. After introducing and explaining each conflict, recommendations are offered for how providers ought to precede in the face of novel ethical choices. Our description of novel ethical choices will help providers know what to expect and our recommendations can guide providers in choosing well. (shrink)