This paper presents an analysis of the opinions of U.K. Finance Directors – also known as Chief Financial Officers (CFOs) in North America – on factors which may effect the roles and responsibilities of the external auditor to the organization. A number of proposals have been put forward over the years to enhance auditor independence and these were treated as dependent variables in this study. A questionnaire was mailed to 3 000 named Finance Directors and 776 useable replies were received. (...) From the responses to the questionnaire, three independent variables were identified: opinions on the value of the audit in general; opinions on the impact of the audit on the organization; and the relationship between the Finance Director and the auditor. The results reveal that those Finance Directors concerned in general about the value of auditing favoured the banning of non-audit work and the rotation of auditors. In addition, those Finance Directors with good relationships with their external auditors preferred the banning of non-audit services and the rotation of external auditors. Those respondents favouring the separate regulation of auditors were also concerned about the impact of the audit on the organization. The results of this study shed some light on the sensitivity of U.K. Finance Directors to ethical issues regarding external auditor independence. (shrink)

Recent work on non-visual modalities aims to translate, extend, revise, or unify claims about perception beyond vision. This paper presents central lessons drawn from attention to hearing, sounds, and multimodality. It focuses on auditory awareness and its objects, and it advances more general lessons for perceptual theorizing that emerge from thinking about sounds and audition. The paper argues that sounds and audition no better support the privacy of perception’s objects than does vision; that perceptual objects are more diverse than (...) an exclusively visual perspective suggests; and that multimodality is rampant. In doing so, it presents an account according to which audition affords awareness as of not just sounds, but also environmental happenings beyond sounds. (shrink)

The compliance-based approach and the integrity approach have been the mainstream responses to corporate scandals. This paper proposes that, despite each approach comprising necessary elements, neither offers a comprehensive solution. Compliance and integrity, far from being mutually exclusive, reinforce each other. Working together, in a correct relationship, they build a harmonized system that yields positive synergies and which also advocates prudence. It enables the generation of a culture of compliance that tends to minimize the technical and ethical errors in decision (...) making. In order to explore an applied harmonized approach, we analyze the audit committee, a specific and broadly accepted regulatory instrument. Formed by non-executive members, regulation requires these members to be dedicated, qualified, and independent as a guarantee of efficiency. We show how the compound of those elements produces positive effects in a context of solid governance. We conclude that it is the strong relationship between efficiency and prudence, in the creation of a culture of compliance, which enables the minimization of errors. (shrink)

In this article, we extend the research on the public interest to non-audit engagements performed by accounting firms and public accountants. Our thesis is that non-audit engagements, as private goods, require a distinct approach to the public interest than auditing. We suggest that a public value perspective can be used conceptually to provide substantial criteria for designing non-audit engagements conducive to public value creation and greater accountability. We illustrate the applicability and consequences of a public value perspective (...) by analyzing and contrasting the decision of two judicial opinions deciding whether Deloitte and the lead partner of a consulting engagement failed to act in the public interest in engineering the sale of collapsed British carmaker MG Rover. We advocate for a significant change in ethical codes of conduct by defining public interest obligations, not only in terms of professional attributes, but also in terms of outcomes. Our approach also suggests a requirement regarding planning a non-audit engagement, including establishing a public value proposition detailing the planned nature of the engagement, and extent of the assessment of the intended public value creation. We discuss the aspirational function of codes of conduct to provide accountability other than in terms of technical output, and to maintain the legitimacy and purpose of the profession. (shrink)

This work empirically tests the concept of the ‘whistleblowing triangle,’ which is modeled on the three factors encapsulated by the fraud triangle, in the Indonesian context. Anchored in the proposition of an original research framework on the whistleblowing triangle and derived hypotheses, this work aims to expand the body of knowledge on this topic by providing empirical evidence. The sample used is taken from audit firms affiliated with both the big 4 and non-big 4 companies operating in (...) Indonesia. The results of analysis using the PLS-PM method found a significant relationship between the components of the whistleblowing triangle and the intention of blowing the whistle. We found that financial incentives are the most significant predictor of auditors’ intention to blow the whistle in Indonesia. Other components, such as opportunity and rationalization, also play an important role in supporting auditors’ intention to blow the whistle. Our findings also suggest that related pressures are the top priority for audit firms in Indonesia to consider in increasing whistleblowing intention. We expand the previous literature on whistleblowing which has been derived from the components of the fraud triangle :28–56, 2016; Smaili and Arroyo in J Bus Ethics, https://doi.org/10.1007/s10551-017-3663-7, 2017) by adding empirical evidence. (shrink)

Many organisations, both public and private, have established framework agreements with selected suppliers to benefit from purchasing synergies. Compliance to such contracts throughout the organisation is crucial to achieve the expected benefits. Yet, in most organisations, the purchasing of goods and services is carried out not just by the purchasing department, but by many individuals dispersed throughout the organisation. Such a situation of scattered responsibilities can easily set the scene for different types of non-compliant behaviours in terms of an organisation’s (...) purchasing policies. Very little research has been conducted on non-compliant purchasing behaviour, also known as “maverick buying”. In this article, we use a systematic literature review to identify different forms of maverick buying, ranging from unintentional maverick buying to straightforward sabotage. We validate these different forms of maverick buying and enrich our understanding of underlying reasons through a series of in-depth interviews with purchasing professionals. We bring forms and reasons together in a conceptual framework and propose avenues for future research. (shrink)

Many organisations, both public and private, have established framework agreements with selected suppliers to benefit from purchasing synergies. Compliance to such contracts throughout the organisation is crucial to achieve the expected benefits. Yet, in most organisations, the purchasing of goods and services is carried out not just by the purchasing department, but by many individuals dispersed throughout the organisation. Such a situation of scattered responsibilities can easily set the scene for different types of non-compliant behaviours in terms of an organisation's (...) purchasing policies. Very little research has been conducted on non-compliant purchasing behaviour, also known as "maverick buying". In this article, we use a systematic literature review to identify different forms of maverick buying, ranging from unintentional maverick buying to straightforward sabotage. We validate these different forms of maverick buying and enrich our understanding of underlying reasons through a series of in-depth interviews with purchasing professionals. We bring forms and reasons together in a conceptual framework and propose avenues for future research. (shrink)

Audit standards require auditors to conduct audits being independent in mental attitude from their clients. Regulators and financial statement users are concerned that auditors compromise their independence by allowing clients that contract for consulting services, i.e., non-audit services, more financial statement discretion relative to clients that demand relatively little non-audit services from their auditor. This paper begins by discussing the role of auditing in the capital markets and the various stakeholders that rely on audited financial information in (...) making their capital allocation decisions. The paper continues by explaining the ethical dilemma inherent in audit contracts in general, and more specifically, how the provision of non-audit services threatens auditor independence. The paper concludes by summarizing research studies that report conflicting evidence that there is a violation of auditor independence due to the provision of non-audit services to audit clients. (shrink)

The concluding chapter lays down the essential conditions for any genuine understanding between East and West, which can only come through the work of those who have attained, at least in some degree, to the realization of 'wisdom uncreate' ...

This article considers the issue of opacity as a problem for socially consequential mechanisms of classification and ranking, such as spam filters, credit card fraud detection, search engines, news trends, market segmentation and advertising, insurance or loan qualification, and credit scoring. These mechanisms of classification all frequently rely on computational algorithms, and in many cases on machine learning algorithms to do this work. In this article, I draw a distinction between three forms of opacity: opacity as intentional corporate or (...) state secrecy, opacity as technical illiteracy, and an opacity that arises from the characteristics of machine learning algorithms and the scale required to apply them usefully. The analysis in this article gets inside the algorithms themselves. I cite existing literatures in computer science, known industry practices, and do some testing and manipulation of code as a form of lightweight code audit. I argue that recognizing the distinct forms of opacity that may be coming into play in a given application is a key to determining which of a variety of technical and non-technical solutions could help to prevent harm. (shrink)

This study aims to examine the ethical decision-making model proposed by Schwartz, where we consider the factors of non-rationality and aspects that affect ethical judgments of auditors to make the decision to blow the whistle. In this paper, we argue that the intention of whistleblowing depends on ethical awareness and ethical judgment as well as there is a mediation–moderation due to emotion and perceived moral intensity of auditors. Data were collected using an online survey with 162 external auditors who worked (...) on audit firms in Indonesia as well as 173 internal auditors working in the manufacturing and financial services. The result of multigroup analysis shows that emotion can mediate the relationship between EAW and EJW. The nature of this relationship is more complex and then tested by adding moderating variables using consistent partial least squares approach. We found that EMT and PMI can improve the relationship between ethical judgments and whistleblowing intentions. These findings indicate that internal auditors are more likely to blow the whistle than external auditors; and reporting wrongdoing internally and anonymously are the preferred way of professional accountants to blow the whistle in Indonesia. (shrink)

. This paper aims to highlight some peculiarities of the semiotic square, whose creation is due in particular to Greimas’ works. The starting point is the semiotic notion of complex term, which I regard as one of the main differences between Greimas’ square and Blanché’s hexagon. The remarks on the complex terms make room for a historical survey in Aristotle’s texts, where one can find the philosophical roots of the idea of middle term between two contraries and its relation to (...) notions such as difference, position and motion. In the Stagirite’s non-logical works, the theory of the intermediate, or middle term, represents an important link between opposition issues and ethics: this becomes a privileged perspective from which to reconsider the semiotic use of the square, i.e., its inclusion in the semio-narrative structures articulating the sense of texts. (shrink)

Our study contributes by providing new insights into the relationship between the individual levels of the antecedents and how the intention of whistleblowing is moderated by perceived organizational support, team norms, and perceived moral intensity. In this paper, we argue that the intention of both internal and external whistleblowing depends on the individual-level antecedents [attitudes toward whistleblowing, perceived behavioral control, independence commitment, personal responsibility for reporting, and personal cost of reporting ] and is moderated by POS, TNs, and PMI. The (...) findings confirm our predictions. Data were collected using an online survey on 256 Indonesian public accountants who worked in the audit firm affiliated with the Big 4 and non-Big 4. The results support the argument that all the antecedents of individual levels can improve the auditors’ intention to blow the whistle. The nature of the relationship is more complex than analysis by adding moderating variables using the Partial Least Squares-Structural Equation Modeling approach. We found that POS, TNs, and PMI can partially improve the relationship between the individual-level antecedents and whistleblowing intentions. These findings indicate that the POS, TNs, and PMI are a mechanism or that attribute is important in controlling behavior. (shrink)

Typically, fair machine learning research focuses on a single decision maker and assumes that the underlying population is stationary. However, many of the critical domains motivating this work are characterized by competitive marketplaces with many decision makers. Realistically, we might expect only a subset of them to adopt any non-compulsory fairness-conscious policy, a situation that political philosophers call partial compliance. This possibility raises important questions: how does partial compliance and the consequent strategic behavior of decision subjects affect the allocation (...) outcomes? If k% of employers were to voluntarily adopt a fairness-promoting intervention, should we expect k% progress (in aggregate) towards the benefits of universal adoption, or will the dynamics of partial compliance wash out the hoped-for benefits? How might adopting a global (versus local) perspective impact the conclusions of an auditor? In this paper, we propose a simple model of an employment market, leveraging simulation as a tool to explore the impact of both interaction effects and incentive effects on outcomes and auditing metrics. Our key findings are that at equilibrium: (1) partial compliance by k% of employers can result in far less than proportional (k%) progress towards the full compliance outcomes; (2) the gap is more severe when fair employers match global (vs local) statistics; (3) choices of local vs global statistics can paint dramatically different pictures of the performance vis-a-vis fairness desiderata of compliant versus non-compliant employers; (4) partial compliance based on local parity measures can induce extreme segregation. Finally, we discuss implications for auditors and insights concerning the design of regulatory frameworks. (shrink)

How ought we differentiate the senses? What, say, distinguishes vision from audition? The question comes in two versions. First, there is the traditional problem of individuating the senses in humans. Second, there is also an important question about what sensory modalities we ought to attribute to non-human animals, a version of the question that has been virtually ignored by philosophers. Modality ought to be construed as an “avenue into” an organism for information external to the central nervous system. Six proposed (...) criteria found in the philosophical literature concerning the senses are reviewed. Initially, four criteria—physics, neurobiology, behavior, and evolutionary or developmental dedication—are shown to be individually necessary and jointly sufficient. Next, two criteria—Aristotle's proper objects of sensation criterion and Grice's sensation or qualia criterion—are considered and rejected. One overarching goal here is to show that there is interesting contemporary work left to be done on this ancient philosophical question. (shrink)

As government pressure on major technology companies builds, both firms and legislators are searching for technical solutions to difficult platform governance puzzles such as hate speech and misinformation. Automated hash-matching and predictive machine learning tools – what we define here as algorithmic moderation systems – are increasingly being deployed to conduct content moderation at scale by major platforms for user-generated content such as Facebook, YouTube and Twitter. This article provides an accessible technical primer on how algorithmic moderation works; examines some (...) of the existing automated tools used by major platforms to handle copyright infringement, terrorism and toxic speech; and identifies key political and ethical issues for these systems as the reliance on them grows. Recent events suggest that algorithmic moderation has become necessary to manage growing public expectations for increased platform responsibility, safety and security on the global stage; however, as we demonstrate, these systems remain opaque, unaccountable and poorly understood. Despite the potential promise of algorithms or ‘AI’, we show that even ‘well optimized’ moderation systems could exacerbate, rather than relieve, many existing problems with content policy as enacted by platforms for three main reasons: automated moderation threatens to further increase opacity, making a famously non-transparent set of practices even more difficult to understand or audit, further complicate outstanding issues of fairness and justice in large-scale sociotechnical systems and re-obscure the fundamentally political nature of speech decisions being executed at scale. (shrink)

L’effort récent pour diversifier les cours de philosophie est souvent motivé par le désir d’inclure les étudiants sous-représentés. Bien que l’incorporation de la philosophie non-occidentale permettrait d’atteindre une plus grande diversité, il ne semble y avoir aucune raison particulière de choisir des traditions non-occidentales à cette fin. Je soutiens que cette apparence est trompeuse. Les données suggèrent qu’une absence de contenu non-occidental dans le programme d’études provoque l’aliénation de certains de nos étudiants de couleur. Étant donné le fardeau minimal que (...) cela imposerait aux instructeurs de philosophie de faire face à cette souffrance, nous avons de bonnes raisons d’inclure du contenu non-occidental dans nos cours d’introduction, où il est susceptible d’avoir le plus grand impact. (shrink)

Multimodal integration is the formation of a coherent percept from different sensory inputs such as vision, audition, and somatosensation. Most research on multimodal integration in speech perception has focused on audio-visual integration. In recent years, audio-tactile integration has also been investigated, and it has been established that puffs of air applied to the skin and timed with listening tasks shift the perception of voicing by naive listeners. The current study has replicated and extended these findings by testing the effect of (...) air puffs on gradations of voice onset time along a continuum rather than the voiced and voiceless endpoints of the original work. Three continua were tested: bilabial (“pa/ba”), velar (“ka/ga”), and a vowel continuum (“head/hid”) used as a control. The presence of air puffs was found to significantly increase the likelihood of choosing voiceless responses for the two VOT continua but had no effect on choices for the vowel continuum. Analysis of response times revealed that the presence of air puffs lengthened responses for intermediate (ambiguous) stimuli and shortened them for endpoint (non-ambiguous) stimuli. The slowest response times were observed for the intermediate steps for all three continua, but for the bilabial continuum this effect interacted with the presence of air puffs: responses were slower in the presence of air puffs, and faster in their absence. This suggests that during integration auditory and aero-tactile inputs are weighted differently by the perceptual system, with the latter exerting greater influence in those cases where the auditory cues for voicing are ambiguous. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Reviewed by:A Hidden Wisdom: Medieval Contemplatives on Self-Knowledge, Reason, Love, Persons, and Immortality by Christina Van DykeAnn W. AstellA Hidden Wisdom: Medieval Contemplatives on Self-Knowledge, Reason, Love, Persons, and Immortality. By Christina Van Dyke. Oxford: Oxford University Press, 2022. Pp. xxv + 228. $41.00 (hardcover). ISBN: 978-0-19-886168-3.Building upon Étienne Gilson’s The Mystical Theology of St. Bernard (1940), which identified a systematic structure in the thought of a great contemplative (...) theologian, Jean Leclercq’s paradigm-shifting book, The Love of Learning and the Desire for God (1960), won a place for medieval monastic theology alongside Scholastic theology, broadening the canon for scholars of medieval theology. That theological canon has long since been further broadened to include the books of women mystics.Van Dyke’s book similarly aims to widen the canon of texts studied under the rubric of medieval philosophy to include contemplative writings by women and men, some of whom are also regarded as mystics. This short, wise, and winning book is “perhaps the first book-length reintegration of the medieval contemplative tradition into discussions of medieval philosophy” (208).Van Dyke urges her fellow philosophers to engage seriously with meditative and mystical writings as a corrective of historically false claims: first, that “women didn’t do philosophy in the Middle Ages” (1); second, that mystical and contemplative writings, by definition, lack philosophical/rational content; third, that Scholastic disputations arose purely within the “isolated bubbles” of the universities and did not reflect ongoing societal and ecclesial “conversations that frequently included women” (2). Beyond this corrective [End Page 707] function, Van Dyke argues that the pairing of contemplative with Scholastic texts enriches the study of medieval philosophy through complementation by reinforcing philosophy’s status as a transformative pursuit of wisdom, highlighting its inherent variety as a field, engaging the historical voices of men and women alike in discussions of topics of common interest, and demonstrating the mutual complementarity of the Scholastic and contemplative philosophical traditions, which have distinctive emphases and provide different angles of approach to given questions and topics.What topics? The adjective “hidden” in the title has a double meaning. It gently points to the medieval contemplative tradition as “hidden” to presentday philosophers who, Van Dyke hopes, will discover its philosophical richness. The adjective also pairs with the adjectival noun “contemplatives” in the subtitle, suggesting the interplay in Van Dyke’s vocabulary, which treats “mystic” (a word often glossed as “hidden to the senses”) and “contemplative” as synonyms, but favors the latter as more directly indicative of willed and embodied cognition. In this choice, she draws encouragement both from Bernard McGinn’s broad definition of mysticism (namely, as a contemplative way of preparing one for the direct experience of God’s presence) and from Nicholas Watson’s description of mystical experience as “phenomenological” and “transcendent” (20); she distances herself from the purely psychological interests of William James and the homogenizing views of Evelyn Underhill.In chapter 1, “Mysticism, Methodology, and Epistemic Justice,” Van Dyke takes her fellow philosophers to task for defining “mysticism” narrowly in a way that excludes “embodied, non-unitive states... visions, auditions, and other somatic experiences” (4). This too-narrow definition, she argues, has worked “‘against the recognition of women’s experiences as properly mystical’” (10), excluded meditative practices belonging to the contemplative path practiced by medieval Christians, and effected “the exclusion of philosophers from most of the ongoing interand intradisciplinary conversations about mysticism” (20).The subtitle of Van Dyke’s book conveniently lists five topics—self-knowledge, reason, love, persons, and immortality—that reflect the major themes of chapters 2 through 6. These short chapters each have a similar arrangement, showcasing both the questions common to Scholastics and contemplatives and the differences in their approaches.Chapter 2, “Self-Knowledge” opens with the observation, “The importance of self-knowledge is a truth universally acknowledged in the contemplative philosophical tradition” (33). According to Van Dyke, university-based discussions about the self tend to inquire “about ‘what’ we are and how we come to know this, while contemplative and mystical discussions tend to focus on ‘who’ we are and to emphasize the significance of self... (shrink)

Increasing the tax compliance of self-employed business owners—particularly of trade-specific service providers such as those involved in construction and repair work—remains an ongoing challenge for tax authorities. From a compliance point of view, cash transactions are particularly problematic when services are paid for on the spot, as these exchanges are difficult to audit. We present experimental evidence testing ten different policy strategies rooted in the enforcement, service, and trust/social paradigms, in a setting that allows payment either via a (...) transaction that directly reports income for tax collection purposes or in cash, where taxes are only collected on reported income. Our sample includes both a typical subject pool of students, as used in most previous studies, and non-students who are active within service industries characterised by the opportunity to engage in cash transactions. While our comparative results show that, for both student and non-student participants, interventions that rely on greater enforcement by the tax authority have the greatest effect on compliance in our cash economy setting, treatments involving cooperative elements may be similarly effective in enhancing tax compliance. Given their effectiveness, cooperative approaches should therefore be considered for addition to the policy mix if implemented at relatively low costs, making both carrot and stick approaches promising to increase compliance in an environment where cash-for-service payments offer a common benefit for small businesses and their customers from implicit collusion that enables tax evasion. (shrink)

In contemporary dance, experts evaluate creativity in competitions, auditions, and performances, typically through ratings of choreography or improvisation. Audiences also implicitly evaluate choreographic creativity, so dancers’ livelihoods also hinge upon the opinions of non-expert observers. However, some argue that the abstract and often pedestrian nature of contemporary dance confuses non-expert audiences. Therefore, agreement regarding creativity and appreciation amongst experts and non-experts may be low. Finding appropriate methodologies for reliable and real-world creativity evaluation remains the subject of considerable debate within the (...) psychology creativity research field. Although considerably variant in methodological operationalisation, the Consensual Assessment Technique (CAT) asks individuals to use an implicit definition to assess creativity in others’ work. This study aimed to investigate the role of experience and expertise in the evaluation of choreographic creativity, with a secondary aim of testing the feasibility of an online snowballing methodology for large-scale dance-specific research, informed by the methodology of the CAT. We filmed 23 Contemporary Dance students each performing a 3-min peer-choreographed solo and then recruited 850 online evaluators with varying degrees of expertise and experience in dance and creativity. Evaluators viewed at least one randomly selected video and rated creativity, technical ability, appreciation and understanding of the work, each using a seven-point Likert scale. A one-way ANOVA showed a significant difference in creativity ratings across the 23 videos, and creativity correlated significantly with the other variables. We then categorized evaluators on nine aspects of their dance and creative experience and entered the data into a repeated-measures linear mixed model. Two of the fixed effects yielded differences in creativity evaluations: (i) contemporary choreographic experience and (ii) self-reported creative expertise, as did the random effect of the video. The results indicate that personal experience of the choreographic process impacts creativity assessment, above and beyond experience in dance class participation. Implications for creativity assessment within creativity research and practice are discussed. (shrink)

This study of internal auditors and auditees, who engage in both financial and operational internal audits in Israel, extends theory and research on internal audits in organizational units. It develops and tests a model that examines the role of top management and internal auditors in facilitating learning from internal audits and driving perceived performance improvement. We argue that support from the top management for the internal audit as well as the auditor’s capacity facilitate learning from audits and help audited (...) units to improve ethicality, efficiency, and effectiveness in organizations. The results of time-lagged survey data provide general support for the hypothesized indirect relationships between auditor capacity, auditor–auditee relational exchanges, learning from audits, and three different perceived performance measures: ethical behavior, efficiency, and effectiveness. We discuss the implications for research on internal audits, proactive learning, ethics, and performance improvement of organizational units in the public sector. (shrink)

The Association of Research Ethics Committees is one of the leading providers of training and education for members of Research Ethics Committees. The introduction of the research governance strategy and the increasing complexity of ethical review place great demands on research ethics committee members that in turn creates challenges for training providers. This paper presents the outcome of an audit of REC members' views about training. Findings demonstrate that REC members are not a homogenous group. Several distinct sub-groups, each (...) with particular training needs emerged. All showed a preference for short, easily accessible events in which there were opportunities for discussion. (shrink)

Ethics limits the behavior of individuals in social life within the framework of right-wrong, good-bad. In this context, the peace of the whole society must develop behaviors by ethical principles by individuals in social life. There are mechanisms for auditing unethical behaviors before the public and private sector institutions and organizations. In addition to all these mechanisms, there is a civilian area that exists independently of the private sector and the state. As a third sector, non-governmental organizations, which are an (...) element of this civil field, have a structure that includes individuals from all segments of society voluntarily. They aim to contribute to the increase in the quality of life of people in society with their work and to develop respect for ethical factors and Values. Non-governmental organizations, which also have an audit role for the public and private sectors, are in a voice against ethical violations in social life. With the formation of awareness against ethical violations and the dissemination of ethical behaviors throughout the society, individuals culturally internalize ethical behaviors are realized through non-governmental organizations. In this context, the aim of this study is to examine the role of civil society in the formation of ethical culture. In the study, firstly the concept of ethical and ethical culture, then civil society and non-governmental organizations, and finally the role of civil society in the development of ethical culture were discussed through the literature. In the evaluations made, it was seen that the civil society area, which is defined as a third sector independent from the public and private sectors, acts as a barrier against ethical violations that occur in the general society and plays an active role in the creation of an ethical culture. As a result, it can be said that the transformative role of non-governmental organizations on society plays an important role in bringing their ethical behaviors to individuals in social life. (shrink)

At the intersection of aesthetics and the philosophy of perception lies a problem about representational images. When you look at Vermeer's View of Delft, do you in fact get to see Delft? It would be nice if we could answer in the affirmative, as it would so neatly explain many of our practices in engaging with images. Be it in churches, advertising, or psychology labs, we typically use images as substitutes for the immediate perception of things. Here is what I (...) claim: Images make it possible to see the objects they represent, and they do so because they can function in vision as perceptual mediators. A perceptual mediator is an object of perception by means of which we can perceive something wholly distinct from it. I show that, while such perceptual mediators may be exceptional in vision, in other sensory modalities they occur universally. Our sensory lives would be impoverished without the possibility of perceiving things mediately. In Chapter 1 I identify a fundamental dispute about images. The dispute is about whether images represent by making absent scenes appear to a viewer, or by merely copying the way an object or event looks. Many philosophers favour the idea that images merely copy how things look. In Chapter 2 I explain my dissatisfaction with the copy view. I lay out my main positive proposal in Chapter 3. How does the idea that images make absent objects visible fit with our current concept of perception? I formulate my answer through a study of the other sensory modalities. In audition, it is no mystery that sounds can make other things heard. My arguments forge a connection between images and sounds that has not been explored in recent work on representation or perception. I show how it offers an attractive solution to our problem. In Chapter 4, I argue that moreover, we may regard mediate perception as a purely sensory mode of perception. There is no need to rely on non-sensory or quasi-sensory effects of thought or cognition. Instead, coming to see a painted surface as an image consists in no more than discovering a previously unseen aspect of our visible surroundings. In Chapter 5 I consider at a more general level how visual images contribute to visual perception. Overall, I establish how visual representation has a structural place in our visual world. (shrink)

Despite the recognized importance of bodily movements in spatial audition, few studies have integrated action-based protocols with spatial hearing in the peripersonal space. Recent work shows that tactile feedback and active exploration allow participants to improve performance in auditory distance perception tasks. However, the role of the different aspects involved in the learning phase, such as voluntary control of movement, proprioceptive cues, and the possibility of self-correcting errors, is still unclear. We study the effect of guided reaching exploration on (...) perceptual learning of auditory distance in peripersonal space. We implemented a pretest-posttest experimental design in which blindfolded participants must reach for a sound source located in this region. They were divided into three groups that were differentiated by the intermediate training phase: Guided, an experimenter guides the participant’s arm to contact the sound source; Active, the participant freely explores the space until contacting the source; and Control, without tactile feedback. The effects of exploration feedback on auditory distance perception in the peripersonal space are heterogeneous. Both the Guided and Active groups change their performance. However, participants in the Guided group tended to overestimate distances more than those in the Active group. The response error of the Guided group corresponds to a generalized calibration criterion over the entire range of reachable distances. Whereas the Active group made different adjustments for proximal and distal positions. The results suggest that guided exploration can induce changes on the boundary of the auditory reachable space. We postulate that aspects of agency such as initiation, control, and monitoring of movement, assume different degrees of involvement in both guided and active tasks, reinforcing a non-binary approach to the question of activity-passivity in perceptual learning and supporting a complex view of the phenomena involved in action-based learning. (shrink)

Responsibility and professionalism are increasingly issues of concern for professional associations, employers and educators alike. When bad things happen, professionals are often held personally accountable for complex situations. Professional Responsibility and Professionalism advances our approaches to professional responsibility from individual-centred, virtue-based prescriptions towards understanding and responding effectively to the multifaceted challenges encountered today by professionals working in dynamic complexity. The author applies a sociomaterial examination to specific examples drawn from different professional contexts of practice. She examines important implications for what (...) professional responsibility and accountability might mean individually and collectively, and what it might be becoming when demands increasingly conflict, and when we accept that capacities for action are performed into existence in emergent and precarious webs of both human and non-human forces. The chapters explore some of the most prominent questions in professional responsibility, including: What does professional responsibility, and accountability, mean in the escalating complexities and conflicts confronting today's professionals? How does professional responsibility become developed and enacted, and through what social and material entanglements? How should responsibility be determined in multi-agency and interprofessional practice? What happens when professional decisions are delegated to software algorithms and diagnostic instruments? How are new governing regimes of professional work, such as innovation imperatives, excessive audit and logics of blame and scapegoating, reconfiguring responsibility? How can professionals respond simultaneously to individuals in need, the obligations of their profession, the demands of their employer and an anxious society? A major concern addressed by each chapter, and the book as a whole, is educating professionals in and for responsibility. Specific dilemmas and strategies are offered for educators in universities, workplaces and professional development contexts who seek new approaches to helping professionals learn to critically understand and practise responsibility today. This book will appeal to a wide audience of education researchers and post-graduate students studying professional practice, professionalism and education across a wide range of disciplines. Health professionals, professionals working in private practices, such as law, architecture and engineering, newer professions such as social work and policing, and educational professionals at all levels will find stories and strategies reflecting key issues of their practice in this detailed exploration of professional responsibility and accountability. (shrink)

We perceive in many ways. But several dubious presuppositions about the senses mask this diversity of perception. Philosophers, scientists, and engineers alike too often presuppose that the senses (vision, audition, etc.) are independent sources of information, perception being a sum of these independent contributions. We too often presuppose that we can generalize from vision to other senses. We too often presuppose that vision itself is best understood as a passive receptacle for an image thrown by a lens. In this essay (...) we illustrate how reflection on results from the cognitive sciences undermine these (and many other) traditional presuppositions. Our illustration situates the remaining essays in the volume, Perception and its Modalities, which further extend the case against various traditional presuppositions, and offer alternatives ways to understand the senses and their role in perception. While many of the essays in this volume represent competing views and draw on different fields, from conceptual analysis to engineering, most contributors believe that to understand perception properly, we need to treat as foundational the idea that the senses work together. From that agreement, new paradigms for theorizing about perception begin to emerge. (shrink)

We test competing theoretical perspectives of family firm governance in two separate studies by investigating whether family firm control moderates the detrimental effect of a management training ground on internal auditor objectivity and on the external auditor’s decision to rely on the internal audit function. In Study 1, we assess the objectivity of internal auditors working under an IAF that serves as a MTG or non-MTG and located in a family or non-family firm. A key result of Study 1 (...) is the mitigating role of family firm control, as we find that the objectivity of internal auditors is reduced when the IAF serves as a MTG but only in non-family firms. When the IAF is located in a family-controlled firm, the objectivity of internal auditors is unaffected by the opportunity to be promoted into management positions outside of the IAF. In Study 2, we utilize a controlled laboratory experiment with experienced Big 4 auditors as participants and examine their decision to rely on an IAF when it serves as a MTG. Our analyses indicate that external auditors reduce their reliance on non-family firm IAFs that are also MTGs and their decision is fully mediated by the perceived objectivity of non-family firm internal auditors. In contrast, external auditors’ reliance on family firm IAFs and their perceptions of internal auditor objectivity are unaffected under a MTG regime. The results of Studies 1 and 2 provide support for the alignment perspective of family firms. (shrink)

This research investigates the impact of auditor experience and ethical perspectives on audit quality and financial reporting in Sharia banks in Indonesia. Utilizing a quantitative approach and employing Partial Least Squares Structural Equation Modeling (PLS-SEM), the study reveals a positive and significant relationship between auditor experience and both audit quality and the quality of financial reports. Ethical perspectives of auditors are also found to positively influence these outcomes. The findings highlight the importance of investing in auditor expertise and (...) ethical considerations to ensure the integrity and reliability of financial information in Sharia banks. The study contributes valuable insights for practitioners and policymakers in the Islamic finance sector, emphasizing the crucial role of auditor experience and ethical perspectives in enhancing audit quality and financial reporting in Sharia banks. (shrink)

Most academic papers on ethics in pandemics concentrate on the duties of healthcare professionals. This paper will consider non-professional healthcare workers: do they have a moral obligation to work during an influenza pandemic? If so, is this an obligation that outweighs others they might have, e.g., as parents, and should such an obligation be backed up by the coercive power of law? This paper considers whether non-professional healthcare workers—porters, domestic service workers, catering staff, clerks, IT support workers, etc.—have an (...) obligation to work during an influenza pandemic. It uses data collected as part of a study looking at the attitudes of healthcare workers to working during a pandemic to suggest the philosophical arguments explored. These include: being in a position to do good, the ethics of work, competing obligations to family members and in particular to children and the obligations of citizens in a state of national emergency. We also look at whether compulsory measures are justified to support a national health service during a health emergency. We conclude that even if they are, compulsion should not be restricted to non-professionals who happen to be working in the health service at the time. Rather, compulsion involving a larger pool of people with the relevant skills and abilities is more equitable. (shrink)

The Cameron government has recently negotiated a deal with the EU which permits the UK to restrict access to in-work benefits for recent EU migrants in the first four years of residence. Withdrawing access to in-work benefits will lead to significant inequalities in pay between British workers and their EU equivalents working at the same job, in the same general situation. The proposal has been widely decried as discriminatory. Is it? I do not, in this article, ask the (...) legal question: Does it violate anti-discrimination norms implicit in the treaties? Rather, I will ask the moral question underlying the legal one: Would, say, Polish citizens denied in-work benefits that British citizens receive be victims of wrongful discrimination? This question deserves consideration not simply because it will help us to evaluate some of the central concerns at stake in the Brexit debates but also because it will allow us to explore the role of norms against discrimination according to nationality within the EU, to address the nature of the European commitment to freedom of movement, and, in the reverse direction, to better understand our own moral commitment to anti-discrimination norms. (shrink)

The impact of bilingual education and bilingual experience on working memory has been an important and controversial issue in the field of psycholinguistics. Taking Chinese-English bilinguals as an example, this study aims to investigate the differences in emotional working memory between proficient and non-proficient bilinguals by using delayed matching-to-sample task paradigm and more complex n-back task in the context of emotion. The results show that proficient bilinguals have better performance on both of the two working memory tasks than non-proficient bilinguals, (...) and the advantage effects were more apparent under high memory load conditions. Besides, the negative emotion context has a positive impact on complex n-back tasks. This study supports the notion that bilingual experience can promote the development of an individual’s cognitive ability and enable individuals to possess more advantages in working memory even in the presence of emotional distractions. (shrink)

What are the sensory individuals of audition? What are the entities our auditory system attributes properties to? We examine various proposals about the nature of the sensory individuals of audition, and show that while each can account for some aspects of auditory perception, each also faces certain difficulties. We then put forward a new conception of sensory individuals according to which auditory sensory individuals are composite individuals. A feature shared by all existing accounts of sounds and sources is that they (...) postulate sensory individuals that are non-composite. They identify the sensory individual of sound hearing or source hearing with one type of entity in the environment, be they sound waves, vibrations, or interactions. We question this assumption and argue that our perceptual systems represent two or more aspects of the environment as a single sensory individual. Finally, we show that taking auditory individuals to be composite sensory individuals allows for an account of audition that is less problematic than its existing alternatives. (shrink)

Although the STS literature on boundary-work recognizes that such work unfolds within a “terrain of uneven advantage” vis-à-vis gender, race, and other inequalities, reflection about that uneven advantage has been strikingly underdeveloped. This article calls for a retheorizing of boundary-work that engages more actively with feminist, critical race, and postcolonial scholarship and examines more systematically the relation between scientific boundary-work, broader structures of sociopolitical inequality, and boundary-workers’ positionality. To demonstrate the need for this retheorization, I analyze (...) ethnographic and interview data on scientific boundary-work in the natural and social sciences in Portugal, showing that scholars’ gender, sexuality, race, ethnicity, and nationality affect the success of their boundary-work. I suggest, therefore, that in unequal societies where credibility is unevenly distributed, the conditions are not in place for some scholars’ boundary-work to work. I draw on Sara Ahmed to argue that we must conceptualize scientific boundary-work as always potentially performative, but not always successfully so, and explicitly interrogate the actual conditions of performativity. Recognizing the links between inequality, embodiment, and non-performativity in scientific boundary-work will enable STS to better understand, and hopefully transform, the relations between contingent struggles over scientificity and entrenched structures of power. (shrink)

Health authorities increasingly request that general practitioners use information and communication technologies such as electronic patient records for accountability purposes. This article deals with the use of EPRs among general practitioners in Britain. It examines two ways in which GPs use the EPR for accountability purposes. One way is to generate audit reports on the basis of the information that has been entered into the record. The other is to let the computer intervene in the clinical process through prompts. (...) The article argues that GPs' ambivalence toward using the EPR makes them active in finding ways that turn the EPR into a meaningful tool for them, that is, a tool that helps them provide what they see as good care. The article's main contribution is to show how accountability and autonomy are coproduced; less professional autonomy does not follow from more requests to document one's work. Instead, new forms of autonomy are produced in the sociotechnical network that is made up by health policy and local engagements with patients and technology. (shrink)

We investigate the research question: Why are there very few social enterprises in China? Our findings unpack four types of institutional challenges to social entrepreneurship, as perceived by social entrepreneurs: norms of a strong role for government; misunderstood or unknown role for social enterprises; non-supportive rules and regulations; and lack of socio-cultural values and beliefs in support of social goals. We contribute to the literature on social enterprises by showing how an institutional environment may be “non-munificent,” i.e., non-supportive for the (...) existence of social enterprises and their goals, and we thus address the need for more attention to the institutional environment in which social entrepreneurship takes place. Further, by using Q-methodology on 42 social entrepreneurs along with illustrative qualitative data from interviews, we address the need to go beyond anecdotal case studies and introduce methodological plurality in social entrepreneurship research. Finally, our findings on institutional challenges provide us with an opportunity to discuss how social entrepreneurs may engage with purposive activities to overcome such challenges, leading us to initiate a conversation between the social entrepreneurship and institutional work literatures. (shrink)

The paper is devoted to the contributions of Helena Rasiowa to the theory of non-classical negation. The main results of Rasiowa in this area concerns–constructive logic with strong (Nelson) negation.

This article presents a theorized and conceptually informed method for the undertaking of an ethics audit organization. At an operational level, the overall integrity of an organization, it is argued, may be evaluated through the application of a conceptual frame-work that embraces the inter-related themes of individual responsibility, social equity and political responsibility. Finally, a method is presented for ethics audit which was developed in the auditing of a national public sector sports organization: sportscotland. This emphasizes the (...) significance of key personnel (individuals and in groups) in producing and reproducing the organizational ethos, whilst recognizing the importance of anonymity and confidentiality throughout the process. The theoretical terrain of the ethics audit is articulated through a consideration of ethics as applied moral philosophy, equity as social justice and corporate governance as the moral health (or otherwise) of a public sector sports organization. (shrink)

Recent ethics literature suggests that issues involved in non-heart-beating organ procurement are both highly charged and rather urgent. Some fear that NHB is a public relations disaster waiting to happen or that it will create a backlash against organ donation. The purpose of the study described below was to assess ethics committees' current level of involvement in and readiness for addressing the difficult issues that NHB organ retrieval raises—either proactively through policy development or concurrently through ethics consultation.