This study investigates how one important accounting professional authority—CPA Canada—discusses accounting ethics and exhorts its members to think about ethics-related issues. To do this, we rely on empirical evidence of the types of arguments used by CPA Canada to describe what they consider acceptable moral justifications in a variety of practical situations that accountants may encounter. We argue that the articles contained in the profession’s primary publication for all members, CPA Magazine, offer a wealth of such evidence. We analyze 237 (...) articles about accounting ethics that were published in CPA Magazine from January 2000 to December 2017, and find evidence of moral pluralism. Six categories of justifications dominate: private commitments, utility, perfectionist ends, general duties, and specific obligations, plus self-interest. Of these categories, the specific obligations logic is the most widely used. We offer a tentative explanation, and discuss the implications of our findings for a better grasp of the complexities of accountants’ practical conflicts and a rethink of the ongoing tension between professionalism and commercialism. (shrink)

Conceptual engineering takes a distinctively normative and reconstructive approach to our conceptual repertoire. This approach is congenial to the ideas defended by philosophers belonging to the multifaceted tradition of American and Cambridge Pragmatism. This special issue is devoted to the investigation and development of these connections. Our introduction maps some of the historical and theoretical entanglements between the two fields and gives a short overview of the contributions to the special issue.

Ethics, Policy & Environment, Volume 14, Issue 3, Page 279-283, October 2011.

Cette contribution tentera de cerner les enjeux de l’interprétation contrastée de la philosophie des Lumières proposée par Charles Taylor. Pourquoi le déisme et le matérialisme sont-ils perçus par Taylor comme des fourvoiements de la modernité? Pourquoi considère-t-il que les Lumières ont méconnu la manière dont la subjectivité pouvait fonder ses aspirations morales et politiques? Nous verrons que la philosophie des Lumières « radicales », selon Taylor, produit une morale et une politique incohérentes : elle postule que l’harmonie sociale procède de (...) l’intérêt bien compris grâce à une ingénierie législative et éducative ; mais elle n’explique pas pourquoi l’idéal d’une société harmonieuse mérite d’être poursuivi. L’auteur des Sources du moi entérine de la sorte l’idée répandue d’une incohérence des philosophes matérialistes : leur psychologie hédoniste et égoïste est incompatible avec leur éthique, qui vise le plus grand bonheur du plus grand nombre. Les Lumières sont donc rendues responsables d’une vision contradictoire de la morale et d’une vision appauvrie de la subjectivité. (shrink)

In this article, I draw an important distinction between two kinds of inquiry. “Framed inquiries” take for granted and use a conceptual framework in order to ask and answer questions, while “framing inquiries” require the creation, revision, or expansion of the conceptual framework itself in order to address the problem at hand. This distinction has been largely ignored in epistemology, and collapsed by two radically opposed philosophical camps: representationalism and antirepresentationalism. While the former takes all inquiries to be in the (...) business of discovering mind-independent facts, the latter takes all inquiries to be primarily governed by pragmatic considerations. Against the objections raised by both camps, I defend a pragmatist and substantive distinction between framed and framing inquiry, inspired by Rudolf Carnap’s distinction between internal and external questions and reformulated in terms of John Dewey’s theory of inquiry. (shrink)

The ability to reflect on and monitor memory processes is one of the most investigated metamemory functions, and one of the important ways consciousnesses interacts with memory. The feeling-of-knowing is one task used to evaluate individual’s capacity to monitor their memory. We examined this reflective function of metacognition in older adults. We explored the contribution of metacognition to episodic memory impairment, in relation to the idea that older adults show a reduction in memory awareness characteristic of episodic memory. A first (...) experiment showed that age affects the accuracy of FOK when predictions are made on an episodic memory task but not on a semantic memory task, suggesting a particular role for episodic memory awareness in metacognitive evaluations. A second experiment showed that the age-difference in episodic FOK accuracy was removed if one took into account subjective reports of memory awareness, or recollection. We argue that the FOK deficit specific to episodic memory is based on a lack of memory awareness manifest as a recollection deficit. (shrink)

This paper analyses the nature of the relationship between risk and responsibility. Since neither the concept of risk nor the concept of responsibility has an unequivocal definition, it is obvious that there is no single interpretation of their relationship. After introducing the different meanings of responsibility used in this paper, we analyse four conceptions of risk. This allows us to make their link with responsibility explicit and to determine if a shift in the connection between risk and responsibility can be (...) outlined. (1) In the engineer’s paradigm, the quantitative conception of risk does not include any concept of responsibility. Their relationship is indirect, the locus of responsibility being risk management. (2) In Mary Douglas’ cultural theory, risks are constructed through the responsibilities they engage. (3) Rayner and (4) Wolff go further by integrating forms of responsibility in the definition of risk itself. Analysis of these four frameworks shows that the concepts of risk and responsibility are increasingly intertwined. This tendency is reinforced by increasing public awareness and a call for the integration of a moral dimension in risk management. Therefore, we suggest that a form of virtue-responsibility should also be integrated in the concept of risk. (shrink)

The ethical matrix is a participatory tool designed to structure ethical reflection about the design, the introduction, the development or the use of technologies. Its collective implementation, in the context of participatory decision-making, has shown its potential usefulness. On the contrary, its implementation by a single researcher has not been thoroughly analyzed. The aim of this paper is precisely to assess the strength of ethical matrixes implemented by a single researcher as a tool for conceptual normative analysis related to technological (...) choices. Therefore, the ethical matrix framework is applied to the management of high-level radioactive waste, more specifically to retrievable and non-retrievable geological disposal. The results of this analysis show that the usefulness of ethical matrixes is twofold and that they provide a valuable input for further decision-making. Indeed, by using ethical matrixes, implicit ethically relevant issues were revealed—namely issues of equity associated with health impacts and differences between close and remote future generations regarding ethical impacts. Moreover, the ethical matrix framework was helpful in synthesizing and comparing systematically the ethical impacts of the technologies under scrutiny, and hence in highlighting the potential ethical conflicts. (shrink)

We adapted the Bubbles procedure [Vis. Res. 41 (2001) 2261] to examine the effective use of information during the first 282 ms of face identification. Ten participants each viewed a total of 5100 faces sub-sampled in space–time. We obtained a clear pattern of effective use of information: the eye on the left side of the image became diagnostic between 47 and 94 ms after the onset of the stimulus; after 94 ms, both eyes were used effectively. This preference for the (...) eyes increased with practice, and was not solely due to the informativeness of the eyes for the task at hand. The bias for the eye on the left side of the image is explained in terms of hemispheric specialization. Although there were individual differences, most participants exhibited this pattern of effective use of information. An intriguing finding is that most participants displayed a clear sinusoidal modulation of effective use of attention through time with a frequency of about 10.6 Hz. (shrink)

This study investigates how diverse European legal systems and financial structures influence corporate social and environmental responsibility. The argument is developed by means of a framework that integrates legal systems and financial structures. Hypotheses relating to environmental responsibility have been tested using Innovest data gathered between 2002 and 2007 from 645 companies in 16 countries; and hypotheses relating to social responsibility have been tested using Innovest data gathered between 2004 and 2007 from 600 companies. The findings demonstrate that legal systems (...) influence corporate responsibility (CR) in both social and environmental spheres. They also support the claim that corporations are more likely to act in environmentally responsible ways when there are strong and well-enforced state regulations in place to ensure such behavior. Company size is shown to have a greater impact on CR than either excess cash or performance. Large companies tend to be more visible than small ones do, and society expects them to behave in a more socially and environmentally responsible manner regardless of their financial performance or available cash. Finally, these findings support the hypothesis that capital structure significantly influences CR: companies with a high number of publicly held shares and a low percentage of debt are more likely than others to commit themselves to social and environmental activities. (shrink)

Le concept de self a effectué une lente migration non seulement géographique, depuis l’Europe jusqu’aux États-Unis, mais aussi disciplinaire, depuis les rives de la philosophie jusqu’à la sociologie en transitant par la psychologie sociale. D’abord analysé par David Hume dans les livres I et II du Traité de la nature humaine et Adam Smith dans La théorie des sentiments moraux, il constitue la pièce motrice de leur compréhension sociale de l’esprit humain : le soi se construit dans les interac...

Philosophe de la modernité, Georg Simmel (1858-1918) ne pouvait que s’intéresser à la grande ville et aux transformations brutales qui affectent l’espace urbain au début du XX e siècle. Les deux essais « Les grandes villes et la vie de l’esprit », et les « Digressions sur l’étranger » révèlent l’âme de ce grand corps culturel qu’est la métropole. Dans les flâneries et les courses des passants ordinaires, toujours un peu étrangers à la ville où ils déambulent, se joue la (...) tragédie de la modernité déchirée entre les deux tendances contradictoires de l’individualisme : l’égalité formelle des individus partageant une même nature et la revendication par chacun d’entre eux d’une singularité à nulle autre pareille. (shrink)

Comment passer de la réflexion esthétique sur les atmosphères à une pratique architecturale des atmosphères? En suivant les Leçons d’esthétique du philosophe allemand Gernot Böhme, nous analysons la façon dont leur esprit est mis en œuvre par l’architecte suisse Peter Zumthor. Comment le sentiment fondamental de la présence est-il principiel dans le projet du plus grand musée d’art de Los Angeles? Composée de propositions concrètes, l’enjeu de l’esthétique envisagée ici tient moins de la détermination de l’œuvre d’art que du sentiment (...) de liberté qu’éprouvent des sujets dans le site qui leur est offert. (shrink)

Georges Canguilhem’s philosophy of life, according to which the living is a normative subject, grounds its epistemology in medicine. Medicine is a technique or an art that aims to restore the individual normativity of the patient. It can only be practiced based on the knowledge and understanding of the life norms, and on experience and values, in other words, on the subjectivity. This explains why the clinic and the therapeutics require a personal relationship between the physician and the patient.

Instances in which we cannot retrieve information immediately but know that the information might be retrieved later are subjective states that accompany retrieval failure. These are expressed in feeling-of-knowing and Tip-of-the-tongue experiences. In Experiment 1, participants with Parkinson’s disease and older adult controls were given general questions and asked to report when they experienced a TOT state and to give related information about the missing word. The PD group experienced similar levels of TOTs but provided less correct peripheral information related (...) to the target when in a TOT state. In Experiment 2, participants were given a Semantic and an Episodic FOK task. PD patients failed to accurately predict their future memory performance in response to both episodic and semantic cues. Results are interpreted in the context of recent frameworks of memory and metacognition. (shrink)

This work, by one of the most innovative and challenging of contemporary thinkers, pivots on a _Remark_ added by Hegel in 1831 to the second edition of his _Science of Logic_. As a model of close reading applied both to philosophical texts and the making of philosophical systems, _The Speculative Remark_ played a significant role in transforming the practice of philosophy away from system building to analysis of specific linguistic detail, with meticulous attention to etymological, philological, and rhetorical nuance. Nancy (...) uses his extended examination of the _Remark_ to delineate certain overall strategies in several Hegelian texts that militate for language-oriented readings of Hegel, as shown in Nancy's redefinition of such key terms as _Aufhebung_, _mediation_, and _speculation_. Nancy's reading progresses from speculative words and propositions to registering the speculative itself. While he avoids analyzing Hegel's system as such, Nancy reconstructs the Hegelian trajectory on a basis of tropes, building from propositions rather than structures, elements, and cycles. The overview that emerges in the final chapter and epilogue constitutes a broad statement about Hegel's practice and significance, one nuanced by close attention to his deployment of rhetoric and linguistic play. _The Speculative Remark_ thus furnishes a model for a theoretically aware approach to all systematic philosophy, while providing a significant historical contribution to the evolution of contemporary critical theory. (shrink)

Unlike many of the major figures in Western philosophy, Kierkegaard explores many issues of interest to feminist theorists today. Moreover, he does so in a style—labyrinthine, many-voiced, multilayered, adverse to authority—that adumbrates _écriture féminine_. A major question probed in the volume is whether Kierkegaard's writings are misogynist, ambivalent, or essentialist in their views of women and the feminine or whether, in some important and vital ways, they are liberatory and empowering for feminists and women trying to free themselves from the (...) maze of patriarchal constructs. The essays also show how the three existence-spheres—aesthetic, ethical, and religious—articulated in Kierkegaard's authorship inscribe different modalities of the sexual relation: seduction for the aesthetic, marriage for the ethical, and absence from commerce with the other sex for the religious. Contributors are Sylviane Agacinski, Wanda Warren Berry, Birgit Bertung, Jane Duran, Leslie A. Howe, Céline Léon, Tamsin Lorraine, Robert L. Perkins, Mark L. Taylor, Sylvia Walsh, and Julia Watkin. (shrink)

Religious organisations are major investors with sometimes substantial investment volumes. An important question for them is how to make investments in, and to earn returns from, companies and activities that are consistent with their religious beliefs or that even support these beliefs. Religious organisations have pioneered responsible investment. Yet little is known about their investment attitudes. This article addresses this gap by studying faith consistent investing. Based on a survey complemented by interviews, we investigate religious organisations’ attitudes towards responsible investment (...) including opinions, practices and the impediments for implementing faith consistent investing. Although our results cannot be generalised because of the non-random character of our sample, six main characteristics of faith consistent investing are drawn: investing is not perceived as being in contradiction with religious values, religious values are important drivers, there is a strong community around faith consistent investing, religious investors are pioneering impact investing, implementing faith consistent investing is not without difficulties, and practices vary across regions. The survey also reveals that faith consistent investing has many commonalities with secular responsible investors. (shrink)

This article aims to draw a portrait of the influence of cybernetics on soft science. To this end, structuralism, post-structuralism and postmodern philosophy will be successively analyzed in a perspective based on importing concepts stemming from the cybernetic paradigm (information, feedback, entropy, complexity, etc.). By focusing more specifically on the American postwar context, we intend to remind the audience that many soft science specialists were involved in the elaboration of this ‘new science’. We will then retrace the influence of the (...) cybernetic paradigm on structuralism. Starting with the historic meeting between Roman Jakobson and Claude Lévi-Strauss, we will illustrate that structural phonology is directly inspired by discoveries stemming from the informational model. In the same perspective, the conceptual borrowings of psychoanalyst Jacques Lacan from cybernetics will be identified and analyzed. Then, we will address the matter of the relationship between postmodern theories and the cybernetic paradigm. The philosophical movement towards deconstruction, as well as Deleuze and Guattari’s philosophy, will be analyzed based on how they relate to this paradigm. We will also insist on the fact that the philosophy of Jean- François Lyotard’s La Condition postmoderne is fully in line with the epistemological revolution launched by cybernetics. (shrink)

The effects of aging on the cognitive and affective dimensions of theory of mind , and on the latter’s links with other cognitive processes, such as information processing speed, executive functions and episodic memory, are still unclear. We therefore investigated these effects in young , middle-aged and older adults , using separate subjective and objective assessment tasks. Furthermore, a novel composite task probed participants’ abilities to infer both cognitive and affective mental states in an interpersonal context. Although age affected the (...) objective ToM tests, results revealed a direct aging effect on the second-order ToM, but an indirect one on the first-order cognitive ToM, mediated mainly by age-related declines in executive functions. This study supports the notion of an age-related distinction between subjective and objective assessments of ToM, and confirms that ToM is a complex mental ability with several characteristics reliant to some extent on executive processes. (shrink)

In their book Spare Parts, published in 1992, Fox and Swazey criticized various aspects of organ transplantation, including the routinization of the procedure, ignorance regarding its inherent uncertainties, and the ethos of transplant professionals. Using this work as a frame of reference, we analyzed articles on organ transplantation published in internal medicine and transplantation journals between 1995 and 2008 to see whether Fox and Swazey’s critiques of organ transplantation were still relevant.

This essay aims to show that implicit biases should not be conceived of as “inside the head” of individuals, but rather as embodied and social. My argument unfolds in three stages. First, I make the case for conceiving of implicit biases as perceptual habits. Second, I argue that we should think of perceptual habits and, by extension, implicit biases, as located in the body. Third, I claim that individual habits are shaped by the social world in which we find ourselves (...) and that the social world is itself shaped by our habitual ways of interacting with and perceiving others. This suggests that implicit biases are part of the fabric of the social world. Thus, I conclude that implicit biases should be understood as embodied and social. (shrink)

Sandro Botticelli a choisi de peindre, au début de sa carrière, un épisode de l’Ancien Testament, mettant en scène une femme à la fois très populaire au Moyen Âge et à Florence : Judith. Cet épisode de l’Ancien Testament narre la résistance de la ville juive de Béthulie face au général assyrien, Holopherne. Une belle veuve de Béthulie, Judith, décide de se rendre dans le camp ennemi. La jeune femme, avec l’aide de sa servante, Abra, se pare de ses plus (...) beaux atours. Holopherne est séduit par... (shrink)