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 It is now out of date and needs to be replaced with a code of ethics.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)

What does it look like when an organization tentatively steps away from an exclusively rules-based regime and begins to attend to both rules and principles? What insights and guidance can ethicists and ethical theory offer? This paper is a case study of an organization that has initiated such a transition. The American Institute of Certified Public Accountants has begun a turn toward the promotion of ethical principles and best practices by adding a “conceptual framework” to its existing Code of Professional (...) Conduct. This conceptual framework calls upon its members to intentionally increase their awareness of significant threats to their compliance with its rules of conduct and to establish safeguards to offset or eliminate those threats. To this end, each member is required to regard every questionable situation, circumstance, transaction or relationship by attempting to view it through the eyes of an imagined reasonable third party. This paper examines this protocol theoretically and practically. First, we frame this analysis within the principles and ethical concepts that inform the professional ethics of accountants. Second, we critique the AICPA’s long-standing rules-based approach to its Code. Third, we examine the new conceptual framework with a view toward its potential for the promotion of a more principles-based approach to the professional ethics of the accounting profession. Fourth, we give attention to the notion of the “reasonable and informed third party,” which has been embedded in the new conceptual framework, and consider how two schools of thought—Adam Smith’s modernist “impartial spectator” concept and Emmanuel Lévinas’ postmodern phenomenology in regard to “the Other”—may offer theoretical support and clarity for this epistemic exercise. Finally, we point out several ways in which the AICPA’s commitment to its new conceptual framework could be strengthened and enhanced. (shrink)

In recent years, there has been an increase in the adoption of Shari’a in Europe and North America as an arbitration protocol for the resolution of potential contractual disputes. In a largely secular Western business environment, this reality raises corporate policy implications for business organizations. In particular, questions are raised about whether Shari’a is by nature too unpredictable—and too dismissive of women’s rights—to be properly and ethically permitted by Western companies as a possible dispute resolution alternative. This article examines the (...) dynamics and factors that are involved as corporate managers decide whether Shari’a arbitration ought to be banned entirely from contractual negotiations. Arguments for and against the inclusion of a Shari’a arbitration clauses in commercial contracts and contract negotiations are presented. The article concludes that while managers should exercise great prudence and consider the moral implications of negotiating arbitration clauses, an organizational ban of the use of faith-informed arbitration generally, or Shari’a in particular, would be neither morally required nor optimally serve the interests of the organization or its stakeholders. (shrink)

Corporate codes of conduct frequently impose a duty of loyalty upon employees. l examine the notion of loyalty in general, and loyalty in the workplace in particular. I conclude that unless loyalty is defined and articulated in favor of a larger social project (rather than in favor of aperson, a set of ruIes, or other entity), efforts to encourage loyalty will be a source of epistemic distortion at best, and oppression at worst.

Institutional review boards are almost universally considered to be overworked and understaffed. They also require substantial commitments of time and resources from their members. Although some surveys report average IRB memberships of 15 people or more, federal regulations require only five. We present data on IRB meetings at eight of the top 25 academic medical centers in the United States funded by the National Institutes of Health. These data indicate substantial contributions from primary reviewers and chairs during protocol discussions but (...) little from other members, which implies that it may be possible for smaller IRBs to accomplish the same tasks with no reduction in the quality of review. (shrink)

One legacy of post-Enlightenment dualism in the universe of academic discourse is the presence of two approached to notions of duality championed by two differing camps. One camp might arbitrarily be called debunkers; the other might be labeled rationalists. The strategies of the camps are conditioned by traditional notions of inside and outside. Debunkers consider themselves outsiders, beyond a deceptive show filled with tricky mirrors. Rationalists, by contrast, spend a great deal of time among mirrors, listening to explanations from the (...) overseers, attempting to absorb sideshow language, hoping to provide acceptable analytical accounts. If debunkers are intent on discovering generative and, presumably, hidden ideological inscriptions of a given discourse—its situation on what Amiri Baraka calls the “real side” of economic exchange and world exploitative power—rationalists are concerned to study discursive products, to decode or explain them according to forms and formulas that claim to avoid general views or judgments of ideology. Differentiating the camps also is what might be called a thermal gradient: the heat of the debunker’s passion is palpable. It is unnecessary to command him, in the manner of the invisible man’s tormentor, to “Get hot, boy! Get hot!” Rationalists, by contrast, do not radiate. They appear to have nothing personal at stake and remain coolly instructive and intelligently unflappable in their analyses.This tale of an Enlightenment legacy, as I have told it, contrasts a debunking body and rationalist soul. As I have suggested in my opening sentence, however, what is at issue is not so much two actual and substantially distinctive camps as two metonyms for dual approaches to a common subject—namely, notions of duality. My claim is that the Enlightenment reflexivity of academic discourse, devoted to, say, “the Other” and conceived in dualistic terms of self-and-other, expresses itself as an opposition. Thos whom I have called debunkers gladly accept the Other’s sovereignty as a bodily and aboriginal donnée; rationalists work to discover the dynamics of “othering” engaged in by a self-indulgent Western soul. The difficulty of producing usefully analytical or political results for either camp is occasioned by their joint situation within a post-Enlightenment field. Houston A. Baker, Jr. is the Albert M. Greenfield Professor of Human Relations at the University of Pennsylvania. He is a poet whose recent volume Blues Journeys Home appeared in 1985. He is also the author of a number of studies of Afro-American literature and culture, including the forthcoming Modernism and the Harlem Renaissance. (shrink)

Our understanding of the nature and processing of figurative language is central to several important issues in cognitive science, including the relationship of language and thought, how we process language, and how we comprehend abstract meaning. Over the past fifteen years, traditional approaches to these issues have been challenged by experimental psychologists, linguists, and other cognitive scientists interested in the structures of the mind and the processes that operate on them. In Figurative Language and Thought, internationally recognized experts in the (...) field of figurative language, Albert Katz, Mark Turner, Raymond W. Gibbs Jr., and Cristina Cacciari, provide a coherent and focused debate on the subject. The book's authors discuss a variety of fundamental questions, including: What can figures of speech tell us about the structure of the conceptual system? If and how should we distinguish the literal from the nonliteral in our theories of language and thought? Are we primarily figurative thinkers and consequently figurative language users or the other way around? Why do we prefer to speak metaphorically in everyday conversation, when literal options may be available for use? Is metaphor the only vehicle through which we can understand abstract concepts? What role do cultural and social factors play in our comprehension of figurative language? These and related questions are raised and argued in an integrative look at the role of nonliteral language in cognition. This volume, a part of Counterpoints series, will be thought-provoking reading for a wide range of cognitive psychologists, linguists, and philosophers. (shrink)

The assassination of Martin Luther King Jr, 50 years ago on 04 April 1968, has been recalled in the United States with memorial services, conferences, public discussions and books. In contrast, the commemoration in 2017 of the death of Albert John Mvumbi Luthuli, 50 years ago on December 1967, passed almost unremarked. That is to our detriment. Yet, these two Christian fighters for freedom, in different contexts, did not only have much in common, but they also left remarkably similar (...) and equally inspiring legacies for South Africa, the United States and the world in the ways they lived their lives in complete faith commitment to ideals and ways of struggle that may guide us in the ongoing struggles to make the world a more just, peacable and humane place. For South African reflections on our ethical stance in the fierce, continuing struggles for justice, dignity and the authenticity of our democracy, I propose that these two leaders should be considered in tandem. We should learn from both. This article engages Martin Luther King Jr’s belief in the ‘inescapable network of mutuality’, applies it to the struggle for freedom in South Africa and explores the ways in which South Africans can embrace these ethical ideals in facing the challenges of post-liberation. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:The Office of Scientific IntegrityDavid P. Hamilton (bio)For most of the 1980s, the specter of scientific fraud popped into public view every few years, usually only to submerge again. Faced with several well-publicized cases of scientists who blatantly faked their data—among the best-known being Harvard cardiologist John Darsee (whose colleagues watched him forge data) (Broad and Wade 1982, p. 14) and Sloan-Kettering Institute immunologist William Summerlin (who painted black (...) spots on white mice to simulate tissue grafts) (Broad and Wade 1982, p. 155)—the scientific community as a whole tended to dismiss the phenomenon as the work of a few deviants. Called in 1981 to testify before then-Representative Albert Gore Jr.'s subcommittee on investigations and oversight, Philip Handler, then-president of the National Academy of Sciences, told the panel that science was perfectly capable of regulating itself, and that the problem of scientific fraud had been "grossly exaggerated" by the press (Broad and Wade 1982). The message was clear: Congress should stick to its knitting, and science would take care of itself.Now, however, scientists are faced with a very different situation: a permanent federal bureaucracy, known as the Office of Scientific Integrity (OSI), devoted to the investigation of alleged scientific wrongdoing. The transition from the days of laissez-faire, when universities were entrusted with all investigations unless they were handled so badly that the federal government was forced to take notice, has been an uncomfortable one for many researchers. Lately, this discomfort has taken shape as a vocal protest against OSI. Largely as a result of this protest, federal officials recently promoted a plan to restructure OSI and change some of its operating procedures, a move with unpredictable consequences for universities and researchers alike.OSI was born largely because of investigations by two influential congressmen: Representatives John Dingell of Michigan and Ted Weiss of New York. While both claimed they acted mainly to make sure taxpayer dollars were not spent on fraudulent research, both also maintained a strong interest in protecting "whistleblowers," the often vulnerable, and usually junior, scientists who first raise questions about bad research. And Dingell seemed to take special pleasure in pointing up the deficiencies of investigations run by universities and by the National Institutes of Health (NIH) itself. (For reasons that are not well understood, [End Page 171] biomedical research seems far more prone to fraud than any other field of science. As a result, NIH, which funds most biomedical research in the United States, has held ultimate responsibility for most prominent cases of fraud.) Plagued as they often were by conflicts of interest, shoddy methodologies, and, in some cases, a willingness to believe any excuse by the accused, no matter how far-fetched, these investigations made easy targets. And the notion that science could "govern itself" grew harder to sustain.In late 1988, Dingell and other congressmen began circulating draft bills that would have created a new office for investigating scientific fraud. Dingell would have placed such an office under the aegis of the Inspector General of the Department of Health and Human Services, raising the possibility that scientific fraud might be probed by the same criminal investigators who unravel Medicare fraud. Unsettled by this vision of the "science police," NIH officials moved quickly to pre-empt Congress. On March 16, 1989, they published a notice in the Federal Register announcing the creation of OSI, an office with responsibility for ensuring thorough university investigations of misconduct and the authority to conduct its own investigations when necessary.From the beginning, OSI took an unusual approach to its work. For one thing, the office had a broad mandate: Although located within NIH, it was responsible for research funded throughout the entire Public Health Service, including the Food and Drug Administration, the Alcohol, Drug, and Mental Health Administration, and the Centers for Disease Control. Furthermore, it was not restricted to scientific fraud. Departmental lawyers, wishing to avoid the legal connotations of the term "fraud"—in particular, a requirement that fraudulent actions not only mislead others but also cause them noticeable harm—decided instead to adopt the term "scientific misconduct," defined as "fabrication, falsification, plagiarism, or other practices that deviate... (shrink)

This work assesses the ethical issues arising from the proliferation of university-business partnerships. Bowie pays special attention to the question of whether such partnerships are consistent with the values of higher education, and examines procedures for protecting university values. The work concludes with an extensive section of readings, including articles by David Noble, Nicholas Wade, and Albert Gore, Jr.; copies of historical documents and case studies; and copies of conflict of interest statements from leading universities.

Presents a guide to the basics of quantum mechanics and measurement.

This collection of original papers on the special and general theories of relativity constitutes an indispensable part of a library on relativity. Here are the 11 papers that forged the general and special theories of relativity: seven papers by Einstein, plus two papers by Lorentz and one each by Minkowski and Weyl.

A bivalent valuation is snt iff sound (standard PC inference rules take truths only into truths) and non-trivial (not all wffs are assigned the same truth value). Such a valuation is normal iff classically correct for each connective. Carnap knew that there were non-normal snt valuations of PC, and that the gap they revealed between syntax and semantics could be "jumped" as follows. Let $VAL_{snt}$ be the set of snt valuations, and $VAL_{nrm}$ be the set of normal ones. The bottom (...) row in the table for the wedge 'v' is not semantically determined by $VAL_{snt}$ , but if one deletes from $VAL_{snt}$ all those valuations that are not classically correct at the aforementioned row, one jumps straights to $VAL_{nrm}$ and thus to classical semantics. The conjecture we call semantic holism claims that the same thing happens for any semantic indeterminacy in any row in the table of any connective of PC, i.e., to remove it is to jump straight to classical semantics. We show (i) why semantic holism is plausible and (ii) why it is nevertheless false. And (iii) we pose a series of questions concerning the number of possible steps or jumps between the indeterminate semantics given by $VAL_{snt}$ and classical semantics given by $VAL_{nrm}$. (shrink)

By turns historical, sociological and autobiographical, this book investigates racism as social pathology - a cultural disease that prevails because it allows one segment of society to empower itself at the expense of another.

How can we solve the paradox of false-belief understanding: if infants pass the implicit false belief task by nonverbal behavioural responses why do they nonetheless typically fail the explicit FBT till they are 4 years old? Starting with the divide between situational and cognitive accounts of the development of false-belief understanding, we argue that we need to consider both situational and internal cognitive factors together and describe their interaction to adequately explain the development of children’s Theory of Mind ability. We (...) then argue that a further challenge is raised for existing accounts by helping behaviour versions of the FBT. We argue that the common two-stage accounts are inadequate: we need to allow for three central stages in a continuous development. Furthermore, drawing on Perner et al.’s and Perner and Leahy’s : 491–508, 2016) recent mental files account, we provide a new account of the development of these three stages of ToM ability by describing the changes of the structure and organisation of mental files including the systematic triggering role of types of situations. Thereby we aim to establish a situational mental file account as a new and adequate solution to the paradox of false-belief understanding. (shrink)

The American Medical Association enacted its Code of Ethics in 1847, the first such national codification. In this volume, a distinguished group of experts from the fields of medicine, bioethics, and history of medicine reflect on the development of medical ethics in the United States, using historical analyses as a springboard for discussions of the problems of the present, including what the editors call "a sense of moral crisis precipitated by the shift from a system of fee-for-service medicine to a (...) system of fee-for-system medicine, better known as 'managed care.'" The authors begin with a look at how the medical profession began to consider ethical issues in the 1800s and subsequent developments in the 1900s. They then address the sociological, historical, ethical, and legal aspects of the practice of medicine. Later chapters discuss current and future challenges to medical ethics and professional values. Appendixes display various versions of the AMA's Code of Ethics as it has evolved over time. Contributors: George J. Annas, J.D., M.P.H., Arthur Isak Applbaum, Ph.D., Robert B. Baker, Ph.D., Chester R. Burns, M.D., Ph.D., Arthur L. Caplan, Ph.D., Alexander Morgan Capron, J.D., Christine K. Cassel, M.D., Linda L. Emanuel, M.D., Ph.D., Eliot L. Freidson, Ph.D., Albert R. Jonsen, Ph.D., Stephen R. Latham, J.D., Ph.D., Susan E. Lederer, Ph.D., Florencia Luna, Ph.D., Edmund D. Pellegrino, M.D., Charles E. Rosenberg, Ph.D., Mark Siegler, M.D., Rosemary A. Stevens, Ph.D., Robert M. Tenery, Jr., M.D., Robert M. Veatch, Ph.D., John Harley Warner, Ph.D., Paul Root Wolpe, Ph.D. (shrink)

"Though I was well aware that Albert Schweitzer preached a great deal both before and after he became a physician, I never encountered any of his sermons until ...