This paper reports on a survey of auditors in New Zealand which investigates the nature of the moral judgements they make on a series of problems with ethical dimensions. The framework adopted for this purpose is developed from earlier work which identifies a range of ethical principles which may be involved in business ethical decision‐making. Auditors responded to a questionnaire which posed, firstly, several questions about the context of their ethical decision‐making, and secondly, a series of vignettes elaborating problematical dilemmas (...) which required the selection of one of four possible responses. Data was analysed to determine whether or not it confirmed previous findings in suggesting a predominant ethical orientation for auditors. The results were correlated with demographic variables in order to determine whether or not age, gender, position in firm and size of employee firm were significantly correlated to ethical response. The survey results, on the whole, confirmed the ethical orientation suggested by previous findings, but there were some unexpected results in three out of the ten vignettes examined. Although some correlations were found between the demographic variables and subject responses, the evidence of this survey does not strongly suggest a consistent significant correlation. (shrink)

Ethical Issues in Accounting offers a comprehensive and accessible introduction for students and teachers of business studies and accountancy as well as the practicing accountant. The book covers the ethical implications of several aspects of accounting: * ethics and taxation * creative accounting * ethics in accounting regulation * ethical dilemmas in the public sector * whistleblowing * various aspects of social accounting, including environmental accounting. The fitness of the accounting profession as guardians of accounting and auditing ethics is also (...) discussed in detail. (shrink)

In all the literature about ethical dilemmas facing the accounting practitioner little attention has been paid to those which arise from the accountant's role in the process of accounting regulation. This treatment explores that role in the light of differing national modes of accounting regulation, economic impact issues in accounting regulation, some ethical principles and a number of different national illustrations. John Blake is Professor of Accounting in the Department of Accounting and Financial Services at the University of Central (...) Lancashire, Preston PR1 2HE, in which Catherine Gowthorpe is Principal Lecturer, while Julia Clarke is a member of the Department of Business Studies, Manchester Metropolitan University, Aytoun Building, Aytoun Street, Manchester M1 3GH. (shrink)

Recognizing the importance of health‐promoting relationships in engaging people who are experiencing homelessness in care, most research on health clinics for homeless persons has involved some recognition of client–provider relationships. However, what has been lacking is the inclusion of a critical analysis of the policy context in which relationships are enacted. In this paper, we question how client–provider relationships are enacted within the culture of community care with people who are experiencing homelessness and how clinic‐level and broader social and health (...) policies shape relationships in this context. We explore these questions within a critical theoretical perspective utilizing a critical ethnographic methodology. Data were collected using multiple methods of document review, participant observation, in‐depth interviews and focus groups. The participants include both clients at a community health clinic, and all clinic service providers. We explore how clients and providers characterized each other as ‘good’ or ‘bad’. For providers, this served as a means by which they policed behaviours and enforced social norms. The means by which both providers’ and clients’ negotiated relationships are explored, but this is couched within both local and system‐level policies. This study highlights the importance of healthcare providers and clients being involved in broader policy and systemic change. (shrink)

This paper discusses two possible difficulties with Catherine Lu’s powerful analysis of the moral response to our shared history of colonial evil; both of thesedifficulties stem from the rightful place of shame in that moral response. The first difficulty focuses on efficacy: existing states may be better motivated by shame atthe past than by a shared duty to bring about a just future. The second focuses on equity: it is, at the very least, possible that shame over past misdeeds (...) ought to bebrought into the conversation about present duties, in a manner more robust than Lu’s analysis allows. (shrink)

This article examines two contrasting interviews—with an Anglo and a Puerto Rican woman—and concludes that gender congruence does not help an Anglo interviewer make sense of the working-class, Hispanic woman's account of her marital separation. Both in form and content, her discourse contrasts sharply with an Anglo woman's account. The two women use different narrative genres or forms of telling to communicate their culturally distinctive experiences with marriage. In the case of the Puerto Rican woman, these differences result in major (...) misunderstandings by the interviewer. Applying narrative methods to these interviews shows how closer attention to the voice of the subject can enrich qualitative research. (shrink)

During public health crises including the COVID-19 pandemic, resource scarcity and contagion risks may require health systems to shift—to some degree—from a usual clinical ethic, focused on the well-being of individual patients, to a public health ethic, focused on population health. Many triage policies exist that fall under the legal protections afforded by “crisis standards of care,” but they have key differences. We critically appraise one of the most fundamental differences among policies, namely the use of criteria to categorically exclude (...) certain patients from eligibility for otherwise standard medical services. We examine these categorical exclusion criteria from ethical, legal, disability, and implementation perspectives. Focusing our analysis on the most common type of exclusion criteria, which are disease-specific, we conclude that optimal policies for critical care resource allocation and the use of cardiopulmonary resuscitation (CPR) should not use categorical exclusions. We argue that the avoidance of categorical exclusions is often practically feasible, consistent with public health norms, and mitigates discrimination against persons with disabilities. (shrink)

Comment la philosophie de Hegel pourrait-elle encore promettre quelque chose puisqu'elle est apparue, aux yeux des lecteurs contemporains, comme une entreprise d'annulation du temps? Le savoir absolu n'est-il pas le resultat du processus dialectique par lequel l'esprit releve toute temporalite et par la toute surprise, l'evenement se produisant toujours trop tard? D'une absence de pensee de l'avenir dans la philosophie de Hegel decoulerait une absence d'avenir de la philosophie hegelienne elle-meme. C'est contre une telle assertion que le present ouvrage s'inscrit (...) en faux; il se propose pour cela de travailler le concept de plasticite, montrant comment il forme en profondeur, a la fois comme sa structure et comme son rythme, le contenu speculatif. Est plastique ce qui est susceptible de recevoir comme de donner la forme, mais aussi de l'aneantir. Hegel degage ce concept de son sol natal, l'art, pour le rendre a sa veritable origine : le developpement de la subjectivite. Est dit plastique, en effet, le rapport que la subjectivite entretient avec l'accident, avec ce qui arrive. L'auto-determination apparait comme proces de temporalisation au sein duquel la subjectivite, dans l'attitude contrastee d'un voir venir, se donne et par la recoit sa propre forme, anticipant son avenir tout en renoncant a en maitriser l'irruption. La plasticite du concept hegelien de temps est le foyer de resistance clandestin ou se prepare la reponse a l'accusation de vulgarite portee par Heidegger a l'encontre de ce meme concept. (shrink)

Teaching is not testimony. Although both convey information, they have different uptake requirements. Testimony aims to impart information and typically succeeds if the recipient believes that informationon account of having been told by a reliable informant. Teaching aims to equip learners to go beyond the information given—to leverage that information to broaden, deepen, and critique their current understanding of a topic. Teaching fails if the recipients believe the information only because it is what they have been told.

Sanford Goldberg’s account of epistemic coverage constitutes a special case of Douglas Walton’s view that epistemic closure arises from dialectical argument. Walton’s pragmatic version of epistemic closure depends on dialectical norms for closing an argument, and epistemic coverage operates at the limits of argument closure because it minimizes dialectical exchange. Such closure works together with a shared hypothetical consideration to justify dismissal of surprising claims.

Previous research indicates that birth order is a strong predictor of familial sentiments, with middleborns less family-oriented than first- or last-borns. In this research, effects of sex and birth order on the actual frequency of contact with maternal and paternal kin were examined in two studies. In Study 1, one hundred and forty undergraduates completed a questionnaire relating to the amount of time they spent in contact with specific relatives, while in Study 2, one hundred and twelve undergraduates completed the (...) same questionnaire with the addition of two questions relating to the subjects’ parents’ birth orders. Subjects were more likely to have frequent contact with maternal, as opposed to paternal, kin and women experienced more frequent contact than men with relatives in general. The birth order of subjects did not appear to have a significant influence on contact but the birth order of the subjects’ parents did, with the offspring of middleborn mothers having relatively little contact with maternal grandparents and the offspring of middleborn fathers having relatively little contact with paternal grandparents. These sex and birth order differences are discussed in relation to possible differences in how women and men use kinship ties and in terms of how birth order may influence parental solicitude. (shrink)

Issues of balancing data accessibility with ethical considerations and governance of a genomics research biobank, Generation Scotland, are explored within the evolving policy landscape of the past ten years. During this time data sharing and open data access have become increasingly important topics in biomedical research. Decisions around data access are influenced by local arrangements for governance and practices such as linkage to health records, and the global through policies for biobanking and the sharing of data with large-scale biomedical research (...) data resources and consortia. We use a literature review of policy relevant documents which apply to the conduct of biobanks in two areas: support for open access and the protection of data subjects and researchers managing a bioresource. We present examples of decision making within a biobank based upon observations of the Generation Scotland Access Committee. We reflect upon how the drive towards open access raises ethical dilemmas for established biorepositories containing data and samples from human subjects. Despite much discussion in science policy literature about standardisation, the contextual aspects of biobanking are often overlooked. Using our engagement with GS we demonstrate the importance of local arrangements in the creation of a responsive ethical approach to biorepository governance. We argue that governance decisions regarding access to the biobank are intertwined with considerations about maintenance and viability at the local level. We show that in addition to the focus upon ever more universal and standardised practices, the local expertise gained in the management of such repositories must be supported. A commitment to open access in genomics research has found almost universal backing in science and health policy circles, but repositories of data and samples from human subjects may have to operate under managed access, to protect privacy, align with participant consent and ensure that the resource can be managed in a sustainable way. Data access committees need to be reflexive and flexible, to cope with changing technology and opportunities and threats from the wider data sharing environment. To understand these interactions also involves nurturing what is particular about the biobank in its local context. (shrink)

In a world surrounded by smart objects from sensors to automated medical devices, the ubiquity of ‘smart’ seems matched only by its lack of clarity. In this article, we use our discussions with expert stakeholders working in areas of implantable medical devices such as cochlear implants, implantable cardiac defibrillators, deep brain stimulators and in vivo biosensors to interrogate the difference facets of smart in ‘implantable smart technologies’, considering also whether regulation needs to respond to the autonomy that such artefacts carry (...) within them. We discover that when smart technology is deconstructed it is a slippery and multi-layered concept. A device’s ability to sense and transmit data and automate medicine can be associated with the ‘sting’ of autonomy being disassociated from human control as well as affecting individual, group, and social environments. (shrink)

Visual research is a fast-growing interdisciplinary field. The flexibility and diversity of visual research methods are seen as strengths by their adherents, yet adoption of such approaches often requires researchers to negotiate complex ethical terrain. The digital technological explosion has also provided visual researchers with access to an increasingly diverse array of visual methodologies and tools that, far from being ethically neutral, require careful deliberation and planning for use. To explore these issues, the Symposium on Exploring Ethical Frontiers of Visual (...) Methods was held at the University of Melbourne, Australia, on 4 March 2014. The symposium was hosted by the Visual Research Collaboratory, a consortium of Australian and Canadian visual researchers, with support from Melbourne Social Equity Institute, University of Melbourne. The symposium represented the culmination of a process to develop a resource outlining principles of ethical practice for visual researchers and ethics committee members, the Guidelines for Ethical Visual Research Methods, which were launched at the event. The Guidelines present a framework for considering ethical matters in visual research, distinguishing six groups of issues united by an overarching theme: confidentiality; minimizing harm; consent; fuzzy boundaries; authorship and ownership; and representation and audiences. (shrink)

" La justice, écrit John Rawls, est la première vertu des institutions sociales comme la vérité est celle des systèmes de pensée. " Rawls renoue ainsi avec la grande tradition de la philosophie politique classique, kantienne en particulier. Les principes de justice qui gouvernent nos démocraties peuvent faire l'objet d'un accord unanime, légitimé par la procédure suivie et non plus par référence à une conception du souverain bien. Mais sa démonstration suppose une société unifiée. Or cette condition n'est plus valable (...) étant donné la diversité culturelle de nos sociétés multiethniques. La nouvelle question qui se pose est donc celle " de savoir comment une société juste et libre est possible dans des conditions de conflits doctrinaux profonds sans espoir de solution. " Dans Libéralisme politique, Rawls amorce une réponse. Le consentement recherché sur des principes de justice ne doit pas être compris comme une adhésion globale : c'est un consentement uniquement " politique " qui laisse toute liberté en matière philosophique, morale ou religieuse. Mais peut-on ainsi séparer le politique et le métaphysique? Est-il possible et même utile de rester " philosophiquement superficiel " pour parvenir à un consensus politique? (shrink)

Clinical research is a necessity if effective and safe treatments are to be developed. However, this may well include the need for research that is best described as ‘invasive’ in that it may be associated with some discomfort or inconvenience. Limitations in the undertaking of invasive research involving people with intellectual disabilities (ID) are perhaps related to anxieties within the academic community and among ethics committees; however, the consequence of this neglect is that innovative treatments specific to people with ID (...) may not be developed. Such concerns are likely to continue while there is limited published knowledge regarding the actual experiences of people with ID who have participated in invasive clinical research. As part of a pilot study trialling the novel use of a surgically inserted device to curb overeating in people with Prader–Willi syndrome (PWS) we have investigated the experience of research through semistructured qualitative interviews involving three participants and their carers. Thematic analysis revealed that the adults with PWS and their family carers rated their participation positively, seeing it as a rewarding and enriching experience. This brief report discusses findings from our interview data in order to highlight strategies which may ensure that research is acceptable to participants, meets the necessary ethical standards and is able to achieve the aims set out by the researchers. To our knowledge, this is the first study to record experiences directly from people with PWS and their carers regarding their involvement in invasive clinical research. (shrink)

The popularization of the term “clinical death” for the absence of vital signs suggests the possibility of a radical change in our understanding of death. While death used to be considered something that we do not have the power to reverse, contemporary optimism suggests that we may be able to restore life to a dead organism. In this article, I examine how the term “death” is used today to clarify what kind of irreversibility we ought to assign to it. I (...) conclude that the kind of irreversibility closest to our concept of death is one that depends on implicit metaphysical commitments: we generally treat death as though it were metaphysically irreversible, and therefore not reversible by us. (shrink)

Research in the Unites States concerning the relative access of women and men to financial resources has focused on the influence of women's increasing market work but has largely overlooked the also critical issue of what happens to money after it enters couple households. To fill this gap, this article employs a typology of household allocative systems developed in Great Britain to analyze money management and control in a sample of U.S. couples drawn from the Fragile Families and Child Wellbeing (...) Study. I find that the use of these systems varies substantially across socioeconomic, racial, ethnic, and relationship status groups, as well as by partners' relative household contributions. The patterns suggest that many women, already disadvantaged in earnings, either absolutely or relative to their partners, are in couples in which men's control over or withholding of income may reproduce or exacerbate their earnings disadvantage. (shrink)

Menu labelling is a public health policy intervention that applies principles of nutrition labelling to the eating out environment. While menu labelling has received a good deal of attention with regard to its effectiveness in shaping food choices for obesity prevention, its premises have not yet been fully explored in terms of its broader applications to social equity and population health. In the following case, we focus on the example of menu labelling within the context of food policy at the (...) local level, a fruitful substantive area of consideration for public health ethics. (shrink)

Machiavelli is popularly known as a teacher of tyrants, a key proponent of the unscrupulous “Machiavellian” politics laid down in his landmark political treatise The Prince. Others cite the Discourses on Livy to argue that Machiavelli is actually a passionate advocate of republican politics who saw the need for occasional harsh measures to maintain political order. Which best characterizes the teachings of the prolific Italian philosopher? With Machiavelli’s Politics, Catherine H. Zuckert turns this question on its head with a (...) major reinterpretation of Machiavelli’s prose works that reveals a surprisingly cohesive view of politics. Starting with Machiavelli’s two major political works, Zuckert persuasively shows that the moral revolution Machiavelli sets out in The Prince lays the foundation for the new form of democratic republic he proposes in the Discourses. Distrusting ambitious politicians to serve the public interest of their own accord, Machiavelli sought to persuade them in The Prince that the best way to achieve their own ambitions was to secure the desires and ambitions of their subjects and fellow citizens. In the Discourses, he then describes the types of laws and institutions that would balance the conflict between the two in a way that would secure the liberty of most, if not all. In the second half of her book, Zuckert places selected later works—La Mandragola, The Art of War, The Life of Castruccio Castracani, Clizia, and Florentine Histories—under scrutiny, showing how Machiavelli further developed certain aspects of his thought in these works. In The Art of War, for example, he explains more concretely how and to what extent the principles of organization he advanced in The Prince and the Discourses ought to be applied in modern circumstances. Because human beings act primarily on passions, Machiavelli attempts to show readers what those passions are and how they can be guided to have productive rather than destructive results. A stunning and ambitious analysis, Machiavelli’s Politics brilliantly shows how many conflicting perspectives do inform Machiavelli’s teachings, but that one needs to consider all of his works in order to understand how they cohere into a unified political view. This is a magisterial work that cannot be ignored if a comprehensive understanding of the philosopher is to be obtained. (shrink)

Peter Geach claims in Good and Evil that there can never be “just good or bad, there is only being a good or bad so-and-so” and thereby denies that goodness can ever be used in a non-relative sense. Although his rejection of absolute goodness might initially seem to be a startling and mistaken departure from the Thomistic understanding, I argue that an examination of Thomas’s texts reveal a strong agreement between them, one grounded in a common rejection of univocal goodness. (...) For both, “good” is relative to the nature of a being. To defend the relativity of goodness, I consider two objections: first, that relativizing goodness leads to subjectivism. Second, that divine goodness is absolute and non-relative. In answering these objections, I show that in both Thomas’s medieval and Geach’s modern accounts “good” is an analogical perfection relative to a nature. In this way, then, goodness is objectively relative. (shrink)

La question de l’écologie est celle de la nature, mais que faut-il entendre par là? La réflexion sur ces questions a longtemps hésité entre une vision dualiste (qui définit la nature par opposition à l’homme) et une vision moniste (l’homme fait partie de la nature). L’idée générale de cet article est que l’on n’échappe pas aux impasses du dualisme en se ralliant au monisme. L’un et l’autre constituent les deux faces, difficilement séparables, du naturalisme moderne. On sort du dualisme par (...) le pluralisme : l’opposition du naturel et de l’artificiel et celle du naturel et du culturel (ou du social), que l’on confond souvent, sont distinctes. Nature, artéfact et société dessinent trois pôles, que multiplie la pluralité des cultures. C’est en les prenant tous en considération que l’on peut apprendre à bien se conduire dans la nature, sans pour autant y disparaitre. (shrink)