This paper argues that independent auditors have lost sight of their obligation to be truly impartial, and have increasingly adopted an attitude of client advocacy. We argue that auditors have a professional obligation to go beyond merely passing judgment on whether client accounting methods are acceptable under GAAP, and to judge whether the principles adopted are the most appropriate under the circumstances. We then review recent evidence which suggests that auditors have abandoned this objective in favor of advocating (...) client-preferred principles. The results of a survey of public accountants employed by small CPA firms indicates that, in a scenario in which an auditor did not feel that the client's accounting treatment was the most appropriate under the circumstances but it was recognized as an acceptable alternative under GAAP, advocacy of the client-preferred approach is considered appropriate and is very likely to occur in practice. In less subtle cases (e.g., when the auditor did not feel that the client's treatment provided the best reflection of the economic substance of the underlying transactions), survey participants as a group were ambivalent regarding the appropriateness of client advocacy, and felt that subordination of judgment was likely to occur in practice. The results also indicate that engagement risk, or the risk that the firm will be harmed by aggressive behavior, affects judgments of both the appropriateness and likelihood of subordination of judgment. These findings suggest that auditors have adopted an ideology of client advocacy, within the constraints of engagement risk. (shrink)

The purpose of this article is to discuss and provide an alternative, less materialist–individualist approach to interpret the four assumptions of generally accepted accounting principles: economic entity, unit measure, periodic reporting, and going concern. The article draws from and builds on arguments first developed by Weber and Aristotle to demonstrate how a materialist–individualist moral point of view influences the conventional interpretation of the four basic assumptions for generally accepted accounting principles. We then propose an ideal-type conceptual (...) framework upon which to critique mainstream accounting theory and to develop alternative accounting theory that balances multiple forms of well-being (including financial, but also social, physical, spiritual, and ecological well-being) for multiple stakeholders (including owners, employees, customers, suppliers, competitors, neighbors, future generations, and so forth). (shrink)

This thesis is concerned with explaining how a subject can acquire a priori knowledge of arithmetic. Every account for arithmetical, and in general mathematical knowledge faces Benacerraf's well-known challenge, i.e. how to reconcile the truths of mathematics with what can be known by ordinary human thinkers. I suggest four requirements that jointly make up this challenge and discuss and reject four distinct solutions to it. This will motivate a broadly Fregean approach to our knowledge of arithmetic and mathematics in general. (...) Pursuing this strategy appeals to the context principle which, it is proposed, underwrites a form of Platonism and explains how reference to and object-directed thought about abstract entities is, in principle, possible. I discuss this principle and defend it against different criticisms as put forth in recent literature. Moreover, I will offer a general framework for implicit definitions by means of which - without an appeal to a faculty of intuition or purely pragmatic considerations - a priori and non-inferential knowledge of basic mathematical principles can be acquired. In the course of this discussion, I will argue against various types of opposition to this general approach. Also, I will highlight crucial shortcomings in the explanation of how implicit definitions may underwrite a priori knowledge of basic principles in broadly similar conceptions. In the final part, I will offer a general account of how non-inferential mathematical knowledge resulting from implicit definitions is best conceived which avoids these shortcomings. (shrink)

This commentary defines what shared yet differentiated ethical responsibilities to tackle antimicrobial resistance (AMR) mean, by introducing a threefold principled account of AMR global governance. It argues that the principles of solidarity, subsidiarity, and stewardship can be especially helpful for further justifying some of the universal, differentiated, and individual responsibilities that Van Katwyk et al propose. The upshot of my threefold principled account of AMR global governance is a less ambitious AMR treaty, one that can only justify (i) universal (...) duties of global coordination (as per the principle of solidarity); (ii) differentiated duties to local communities, which bear the primary AMR responsibilities (as per the principle of subsidiarity); and (iii) individualized duties for ensuring truthful, evidence-based, consistent, and timely shared accountable communication (as per the principle of stewardship). (shrink)

The American Institute of certified public accountants (AICPA) has promulgated a Code of Professional Conduct , which has served as the primary ethical standard for public accountants in the United States for more than 20 years. It is now out of date and needs to be replaced with a code of ethics. Just as U.S. generally accepted accounting principles are being migrated toward “principles-based accounting” as part of a convergence with international financial reporting standards, a similar (...) process needs to occur with ethics. This article organizes the primary rules of the AICPA Code around five essential virtues: objectivity, integrity, inquisitiveness, loyalty, and trustworthiness. These virtues correspond to the general principles set forth in the Code of Ethics for Professional Accountants of the International Federation of Accountants (IFAC). From this virtue ethics perspective, various rules of the AICPA Code are critiqued as being inadequate at best, and poorly crafted at worst. The article concludes with the proposition that principles-based ethics serves the profession and the financial reporting process better than the current rules-based approach. (shrink)

In 2004 Emanuel et al. published an influential account of exploitation in international research, which has become known as the 'fair benefits account'. In this paper I argue that the thin definition of fairness presented by Emanuel et al, and subsequently endorsed by Gbadegesin and Wendler, does not provide a notion of fairness that is adequately robust to support a fair benefits account of exploitation. The authors present a procedural notion of fairness – the fair distribution of the benefits of (...) research is to be determined on a case-by-case basis by the parties involved in each study. The fairness of the distribution of benefits is not assessed against an independent normative standard. Emanuel et al.'s account of fairness provides a framework for objecting only to transactions that occur without the fully informed consent of the weaker party. As a result, a debate about exploitation collapses into a debate about consent. This is problematic because, as the proponents of the fair benefits framework acknowledge, neither the trial participants' consent nor the host community's consent preclude exploitation. Attempts to stipulate normative standards of fairness to protect research subjects in developing countries have been controversial and divisive, and it is therefore understandable that bioethicists would be tempted to develop accounts of exploitation that are independent of such prescriptive principles. I conclude, however, that the utility of the fair benefits model of exploitation as a policy tool will ultimately depend on whether a substantive principle of fairness can be developed to underpin it. (shrink)

Due to the influence of Nathan Salmon’s views, endorsement of the “flexibility of origins” thesis is often thought to carry a commitment to the denial of S4. This paper rejects the existence of this commitment and examines how Peacocke’s theory of the modal may accommodate flexibility of origins without denying S4. One of the essential features of Peacocke’s account is the identification of the Principles of Possibility, which include the Modal Extension Principle (MEP), and a set of Constitutive (...) class='Hi'>Principles. Regarding their modal status, Peacocke argues for the necessity of MEP, but leaves open the possibility that some of the Constitutive Principles be only contingently true. Here, I show that the contingency of the Constitutive Principles is inconsistent with the recursivity of MEP, and this makes the account validate S4. It is also shown that, compatibly with the necessity of the Constitutive Principles, the account can still accommodate intuitions about flexibility of origins. However, the account we end up with once those intuitions are consistently accommodated may not be satisfactory, and this opens up the debate about whether or not artefacts allow for some variation in their origins. (shrink)

In their searching contributions to this Symposium, Gideon Rosen, Timothy Williamson and Crispin Wright identify a set of issues crucial for assessing the principle-based treatment of modality I presented in Chapter Four of Being Known. I thank them for such focused and thoughtful discussions. This response is organized as a series of questions and proposed answers that aim to address the issues they raise. I hope their contributions will be as helpful to the reader as they have been to me (...) in understanding what is, and what is not, involved in the principle-based conception. My response will not consist only in defense and elaboration. On some issues, I will argue that the position formulated in Being Known needs supplementation. On others, especially those concerned with actualism and possibilia, it needs revision and a new positive theory. (shrink)

Rousseau's understanding of legislation as the expression of the general will implies a constitutional principle of legislative supremacy. In turn, this should translate to a narrow, mechanical account of adjudication, lest creative judicial interpretation subvert the primacy of legislative power. Yet in his constitutional writings, Rousseau recommends open-textured and vague legislative codes, which he openly admits will require judicial development. Thus he apparently trusts a great deal in judicial discretion. Ostensibly, then, he overlooks the problem of how legislative indeterminacy—and correspondingly, (...) judicial discretion—may undermine the authority of the general will. However, I argue that Rousseau aims to check judicial subversion of legislative supremacy simply by extending his broader social politics—and specifically, his peculiar concept of republican virtue—to the domain of law. His main concern is that the law should not develop as a mystifying expert practice; therefore, he necessarily rejects any understanding of judicial virtue as lying in principled discourse. Instead, he envisages that judicial power will be checked by a more generic sense of republican virtue. In turn this echoes his apprehension of social differentiation and social complexity as sources of domination and hierarchy. (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.

Retail corporations orchestrate much of what happens in today’s food supply chains. From setting sky-high cosmetic standards for fresh produce to bundling off close-to-expiry products at discounted prices, retail’s contribution to food waste often extends beyond its in-store numbers. By occupying a powerful position in a globalised food system, these corporations enable chronic overproduction and consequently, the removal of surplus food from supply chains. This, in turn, contributes to the unfair distribution and overexploitation of food resources, further exacerbating the globally (...) pervasive problem of food insecurity. To realise the right to food and the United Nations’ Sustainable Development Goal of halving global per capita food waste by 2030, we argue that retail corporations must be held accountable for their direct and indirect contribution to food waste. We posit that to make a tangible difference, they must move away from the current voluntary corporate social responsibility approach to food waste reduction and instead invest in robust due diligence mechanisms and transparent reporting systems in line with the UN Guiding Principles on Business and Human Rights and the upcoming EU Corporate Sustainability Due Diligence Directive. Based on Pillar II of the Guiding Principles, we propose a five-step approach to accountability for food waste that may lead to serious actions towards the relaxation of cosmetic standards, abolition of unfair trading practices, and improvement in demand forecasting, thereby reducing the volume of food that ends up as waste. (shrink)

This paper explores the interface between principles of self-applicable truth and classical logic. To this end, the proof-theoretic strength of a number of axiomatic theories of truth over intuitionistic logic is determined. The theories considered correspond to the maximal consistent collections of fifteen truth-theoretic principles as isolated in Leigh and Rathjen.

This article offers a novel, conservative account of material constitution, one that incorporates sortal essentialism and features a theory of dominant sortals. It avoids coinciding objects, temporal parts, relativizations of identity, mereological essentialism, anti-essentialism, denials of the reality of the objects of our ordinary ontology, and other departures from the metaphysic implicit in ordinary ways of thinking. Defenses of the account against important objections are found in Burke 1997, 2003, and 2004, as well as in the often neglected six paragraphs (...) that conclude section V of this article. (shrink)

Here we give a semantical account of propositional quantification that is intended to formally represent Russell’s view that one cannot express a proposition about "all" propositions. According to the account the authors give, Russell’s view bears an interesting relation to the view that there are no sets which are members of themselves.

A promising approach to more refined models consistent with the Caplan & Waters hypothesis is based on similarity-based interference, a general principle that applies across working memory domains. This may explain both the fine details of syntactic working memory phenomena and the gross fractionation for which Caplan & Waters have found evidence. Detailed models of syntactic processing that embody similarity-based interference fare well cross-linguistically.

In a much-discussed passage, Kant claims that it is an analytic proposition that whoever wills an end wills the necessary means to that end. The standard reading of this passage holds that Kant was here implicitly appealing to a normative principle; viz. that whoever wills an end ought also to will the means to that end. I argue here that the normative reading is mistaken, and that Kant was in fact asserting that the willing of the necessary means analytically follows (...) from the willing of an end. In particular I argue that propositions articulating an agent’s willing of the means are analytic-practical propositions that can be derived from the agent’s willing of an end. Further, the derivation of these propositions is possible given the self-conception an agent necessarily inhabits insofar as she wills an end. (shrink)

The American Institute of certified public accountants (AICPA) has promulgated a Code of Professional Conduct, which has served as the primary ethical standard for public accountants in the United States for more than 20 years. It is now out of date and needs to be replaced with a code of ethics. Just as U.S. generally accepted accounting principles are being migrated toward "principles-based accounting" as part of a convergence with international financial reporting standards, a similar process (...) needs to occur with ethics. This article organizes the primary rules of the AICPA Code around five essential virtues: objectivity, integrity, inquisitiveness, loyalty, and trustworthiness. These virtues correspond to the general principles set forth in the Code of Ethics for Professional Accountants of the International Federation of Accountants (IFAC). From this virtue ethics perspective, various rules of the AICPA Code are critiqued as being inadequate at best, and poorly crafted at worst. The article concludes with the proposition that principles-based ethics serves the profession and the financial reporting process better than the current rules-based approach. (shrink)

Due to the influence of Nathan Salmon’s views, endorsement of the “flexibility of origins” thesis is often thought to carry a commitment to the denial of S4. This paper rejects the existence of this commitment and examines how Peacocke’s theory of the modal may accommodate flexibility of origins without denying S4. One of the essential features of Peacocke’s account is the identification of the Principles of Possibility, which include the Modal Extension Principle (MEP), and a set of Constitutive (...) class='Hi'>Principles. Regarding their modal status, Peacocke argues for the necessity of MEP, but leaves open the possibility that some of the Constitutive Principles be only contingently true. Here, I show that the contingency of the Constitutive Principles is inconsistent with the recursivity of MEP, and this makes the account validate S4. It is also shown that, compatibly with the necessity of the Constitutive Principles, the account can still accommodate intuitions about flexibility of origins. However, the account we end up with once those intuitions are consistently accommodated may not be satisfactory, and this opens up the debate about whether or not artefacts allow for some variation in their origins. (shrink)

Drawing from field theory, Gestalt therapy conceives psychological suffering and psychotherapy as two intentional field phenomena, where unprocessed and chaotic experiences seek the opportunity to emerge and be assimilated through the contact between the patient and the therapist (i.e., the intentionality of contacting). This therapeutic approach is based on the therapist’s aesthetic experience of his/her embodied presence in the flow of the healing process because (1) the perception of beauty can provide the therapist with feedback on the assimilation of unprocessed (...) experiences; (2) the therapist’s attentional focus on intrinsic aesthetic diagnostic criteria can facilitate the modification of rigid psychopathological fields by supporting the openness to novel experiences. The aim of the present manuscript is to review recent evidence from psychophysiology, neuroaesthetic research, and neurocomputational models of cognition, such as the free energy principle (FEP), which support the notion of the therapeutic potential of aesthetic sensibility in Gestalt psychotherapy. Drawing from neuroimaging data, psychophysiology and recent neurocognitive accounts of aesthetic perception, we propose a novel interpretation of the sense of beauty as a self-generated reward motivating us to assimilate an ever-greater spectrum of sensory and affective states in our predictive representation of ourselves and the world and supporting the intentionality of contact. Expecting beauty, in the psychotherapeutic encounter, can help therapists tolerate uncertainty avoiding impulsive behaviours and to stay tuned to the process of change. (shrink)

This paper examines relationships between accountants’ personal values and their moral reasoning. In particular, we hypothesize that there is an inverse relationship between accountants’ “Conformity” values and principled moral reasoning. This investigation is important because the literature suggests that conformity with rule-based standards may be one reason for professional accountants’ relatively lower scores on measures of moral reasoning (Abdolmohammadi et al. J Bus Ethics 16 (1997) 1717). We administered the Rokeach Values Survey (RVS) (Rokeach: 1973, The Nature of Human Values (...) (The Free Press, New York)) and the Defining Issues Test (DIT) (Rest: 1979, Development in Judgment Moral Issues (University of Minnesota Press, Minneapolis, MN)) to164 graduating accounting students enrolled in capstone courses at two universities in the Northeastern United States. As potential entrants into the accounting profession, these subjects bring their values and moral reasoning to bear on attitudes and behaviors in the workplace. We find a highly significant inverse relationship between “Conformity” values and principled moral reasoning (i.e., those who prefer Conformity values have lower levels of moral reasoning). However, we also find that accounting students as a group do not prefer Conformity values above other values such as Self-actualization and Idealism, and we find positive relationships between Self-actualization and Idealism values and moral reasoning. Implications for values and ethics research are discussed. (shrink)

This is a reproduction of the original artefact. Generally these books are created from careful scans of the original. This allows us to preserve the book accurately and present it in the way the author intended. Since the original versions are generally quite old, there may occasionally be certain imperfections within these reproductions. We're happy to make these classics available again for future generations to enjoy!

The central institutions of the United Nations have substantially lost moral authority since the Millennium Summit of 2000.

Giordano Bruno's notorious public death in 1600, at the hands of the Inquisition in Rome, marked the transition from Renaissance philosophy to the Scientific Revolution of the seventeenth century. In his philosophical works he addressed such delicate issues as the role of Christ as mediator and the distinction, in human beings, between soul and matter. This volume presents new translations of Cause, Principle and Unity, in which he challenges Aristotelian accounts of causality and spells out the implications of Copernicanism for (...) a new theory of an infinite universe, and of two essays on magic, On Magic and A General Account of Bonding, in which he interprets earlier theories about magical events in the light of the unusual powers of natural phenomena. (shrink)

The aim of this paper is twofold: (1) to assess whether the construct of neural representations plays an explanatory role under the variational free-energy principle and its corollary process theory, active inference; and (2) if so, to assess which philosophical stance - in relation to the ontological and epistemological status of representations - is most appropriate. We focus on non-realist (deflationary and fictionalist-instrumentalist) approaches. We consider a deflationary account of mental representation, according to which the explanatorily relevant contents of neural (...) representations are mathematical, rather than cognitive, and a fictionalist or instrumentalist account, according to which representations are scientifically useful fictions that serve explanatory (and other) aims. After reviewing the free-energy principle and active inference, we argue that the model of adaptive phenotypes under the free-energy principle can be used to furnish a formal semantics, enabling us to assign semantic content to specific phenotypic states (the internal states of a Markovian system that exists far from equilibrium). We propose a modified fictionalist account: an organism-centered fictionalism or instrumentalism. We argue that, under the free-energy principle, pursuing even a deflationary account of the content of neural representations licenses the appeal to the kind of semantic content involved in the aboutness or intentionality of cognitive systems; our position is thus coherent with, but rests on distinct assumptions from, the realist position. We argue that the free-energy principle thereby explains the aboutness or intentionality in living systems and hence their capacity to parse their sensory stream using an ontology or set of semantic factors. (shrink)

Action must be taken to combat climate change. Yet, how the costs of climate action should be allocated among states remains a question. One popular answer—the polluter-pays principle (PPP)—stipulates that those responsible for causing the problem should pay to address it. While intuitively plausible, the PPP has been subjected to withering criticism in recent years. It is timely, following the Paris Agreement, to develop a new version: one that does not focus on historical production-based emissions but rather allocates climate burdens (...) in proportion to each state’s annual consumption-based emissions. This change in carbon accounting results in a fairer and more environmentally effective principle for distributing climate duties. (shrink)

The object of this paper is to show the predominance of the influence of geometrical ideas in Aristotle's account of first principles in the Posterior Analytics— to show that his analysis of first principles is in its essentials an analysis of the first principles of geometry as he conceived them. My proof of this falls into two parts. I. A consideration of the parallel between Aristotle's and Euclid's account of first principles. II. A comparison between the (...) general movement of thought in the Aristotelian παγωγ and πδειξις and in the δινοια and νησις of the Platonic dialectic. (shrink)

There are at least three core principles that define the chance role: ill the Principal Principle, l21 the Basic Chance Principle, and l31 the Humean Principle. These principles seem mutually incompatible. At least, no extant account of chance meets more than one of them. I ofier an account of chance which meets all three: L~-chance. So the good news is that L~-chance meets ill — l31. The bad news is that L~-chance turns out unlawful and unstable. But perhaps (...) this is not such bad news: L~-chance turns out to at least approximate plausible additional core principles concerning lawfulness and stability. And perhaps there is better news: one may treat 'chance' as vague, in a way that allows every core principle of chance to be met. (shrink)

This book discusses recent developments relating to ethical and sustainable issues in accounting and finance. Accounting is often seen as a technical discipline that records, classifies and reports financial transactions. However, since the financial information produced concerns all interest groups both within and outside the enterprise, accounting also has social characteristics and involves multi-faceted duties and responsibilities. As such, in addition to basic principles and accepted rules and standards in the field, this book focuses on the (...) ethical aspects and fundamentals of this profession that accountants should also take into consideration, as this is the only way to build and preserve society's confidence in accounting and increase its social credibility. Kıymet Tunca Çalıyurt graduated from the Faculty of Business Administration and Economics, Marmara University, Istanbul Turkey. She also has Masters and Ph.D. degrees in Accounting and Finance from the Social Graduate School at Marmara University. She pursued her postdoc studies on "Accounting and Corporate Social Responsibility" with Prof. David Crowther at London Metropolitan University in 2003. Her research interests are in accounting, auditing, fraud, social responsibility, corporate governance, finance, business ethics with a special interest in NGOs, and aviation management. She has business experience as a management trainee at McDonald's, as a member of the finance staff at Singapore Airlines, and as an auditor at Horwath Auditing. She is external auditor and trainer at Consulta Auditing Company, INAA in Istanbul under the presidency Prof Dr. Emre Burckin. (shrink)

Heine introduces The Principle of Contradiction in its first English translation. Conze’s account of the history and evolution of the principle of contradiction illuminates the thought of Aristotle, Marx, and Buddha, and provides the groundwork for a new cross-cultural and interdisciplinary approach to philosophical theory and practice.

Many alternatives or supplements to principalism seek to reconnect medical ethics with the thoughts, feelings, and motivations of the persons directly involved in ethically troublesome situations. This shift of attention, from deeds to doers, from principles to principals, acknowledges the importance of the moral agents involved in the situation — particular practitioners, patients, and families. Taking into account the subjective, lived experience of moral decision-making parallels recent efforts in the teaching of medicine to give the patient''s subjectivity — his (...) or her personal experience of being sick or disabled — epistemological parity with scientific medicine''s objective, biomedically-oriented view of the person''s sickness or disability.Moreover, the shift from principalism to principals signals a growing realization that ethical problems in the profession of medicine are inseparable from its practice. Philosophers and other humanists working in medicine should resist the temptation to institutionalize a professional role as solver of ethical problems, clarifier of values, or mediator of disputes and work instead to help practitioners practice medicine reflectively. (shrink)

v. 1. The history of philosophy and science from ancient times to the present day -- v. 2. The origin of the mental capacities and dispositions of man and their normal, abnormal and supernormal manifestations.

In the first part of the paper, three objections to the precautionary principle are outlined: the principle requires some account of how to balance risks of significant harms; the principle focuses on action and ignores the costs of inaction; and the principle threatens epistemic anarchy. I argue that these objections may overlook two distinctive features of precautionary thought: a suspicion of the value of “full scientific certainty”; and a desire to distinguish environmental doings from allowings. In Section 2, I argue (...) that any simple distinction between environmental doings and allowings is untenable. However, I argue that the appeal of such a distinction can be captured within a relational account of environmental equity. In Section 3 I show how the proposed account of environmental justice can generate a justification for distinctively “precautionary” policy-making. (shrink)