The success of business firms and other organizations relies on the trustworthiness of reports and other documents prepared by management accountants. This study examines the personal ethical values and ethical value types of management accountants. Data were obtained from a survey of members of the Institute of Management Accountants (IMA). The survey, composed of the Rokeach Values Survey and demographic questions, was delivered by the IMA Research Lab to membership samples. Importantly, the results indicated that the highest-ranked values were consistent (...) with values included in the IMA’s Statement of Ethical Professional Practice. That management accountants hold high ethical values better enables them to provide reliable and meaningful work to business firms and other organizations. Another important finding is that older management accountants are more concerned with moral values than their younger colleagues. This finding has notable implications for the future of the profession. (shrink)

As one of the most important ethicists to emerge since the Second World War, Alan Gewirth continues to influence philosophical debates concerning morality. In this ground-breaking book, Gewirth's neo-Kantianism, and the communitarian problems discussed, form a dialogue on the foundation of moral theory. Themes of agent-centered constraints, the formal structure of theories, and the relationship between freedom and duty are examined along with such new perspectives as feminism, the Stoics, and Sartre. Gewirth offers a picture of the philosopher's theory and (...) its applications, providing a richer, more complete critical assessement than any which has occurred to date. (shrink)

This collection of essays, offered in honor of the distinguished career of prominent political philosophy professor Clifford Orwin, brings together internationally renowned scholars to provide a wide context and discuss various aspects of the virtue of “humanity” through the history of political philosophy.

Schneiderman, Teetzel, and Gilmer offer an amusing but misleading response to my article on medical futility. Although I did make note of the falloff in citations to medical futility in Medline and Bioethicsline after 1995, my analysis focused on the precipitous rise in professional publications on the concept in the period from 1988 to 1995—a trend confirmed by the authors' own search results. I certainly did not argue, either explicitly or implicitly, that the discussion of medical futility was over. I (...) made limited use of this citation survey—to raise a question about what sparked so much professional debate after 1988. This seems to me an entirely appropriate methodology. (shrink)

In the course of a controversy with donald davidson, Professor chisholm, In several papers, Presents and defends an argument (in support of his views on events) whose conclusion is that nixon's becoming president (n) and johnson's becoming president (j) are distinct events, Despite nixon's being johnson's successor. The argument hangs on the claim that n, But not j, Would have failed to have occurred, If humphrey had won the election. I argue, However, That chisholm's argument seems to work only (...) if 'j' is construed as a rigid designator, And that such a construal begs the question at issue. Moreover, If 'j' is taken as a non-Rigid designator, Then his argument is irrelevant. Thus, Chisholm's "counterfactual argument," I conclude, Cannot be used in favor of chisholm's view of events as a species of states of affairs. (shrink)

Researchers tracking social trends have discovered a remarkable labor-saving device called the computer. They sit down before the instrument, call up a search engine, enter a key word that they believe represents the trend, and count the number of articles aroused by that key word. They track these numbers over a period of time and even graph them. Those who dislike a certain concept are happy to report the concept's rise and fall. Such has occurred with two articles, one of (...) which appeared in CQ, reporting the rise and fall of medical futility. We are impressed with the power of this research methodology, which seems capable of eliminating concepts, even when our own more labor-intensive yet apparently less perceptive daily experience finds evidence of their existence all around us. (shrink)

Hegelians and those scholars concerned with the history of idealism owe Lawrence Stepelevich a vote of thanks for this useful, clearly presented collection of texts from the Young Hegelian philosophers who extended Hegel’s philosophy according to their own lights in the first two decades following Hegel’s death. Hegel died in 1831. Stepelevich understands Young Hegelianism as an identifiable philosophical movement to have existed from 1830 to 1848. It begins with Feuerbach’s work, Gedanken über Tod und Unsterblichkeit of 1830, and (...) finds its last real expression in Karl Schmidt’s Das Verstandestum und das Individuum in 1846. In addition to selections from these two figures, the volume contains selections from the works of Strauss, von Cieszkowski, Bruno and Edgar Bauer, Ruge, Engels, Marx, Stirner, and Hess. Much of the work presented appears for the first time in English translation, and the volume itself is the first English language text devoted to the writings of this movement. Although most Hegelian scholars know German, and thus these texts are available to them in the original, it is a great advantage to have such texts available in competent translations. Hegel himself recognized this in his well-known letter to Voss of May 1805, where he compares translations into a people’s own language to a gift and expresses his wish to have philosophy speak German. (shrink)

In this study, we examined moral issues and gender differences in ethical judgment using Reidenbach and Robin’s [Journal of Business Ethics9 (1990) 639) multidimensional ethics scale (MES). A total of 340 undergraduate students were asked to provide ethical judgment by rating three moral issues in the MES labeled: ‚sales’, ‚auto’, and ‚retail’ using three ethics theories: moral equity, relativism, and contractualism. We found that female students’ ratings of ethical judgment were consistently higher than that of male students across two out (...) of three moral issues examined (i.e., sales and retails) and ethics theories; providing support for Eagly’s [1987, Sex Differences in Social Behavior: A Social-role Interpretation. (Lawrence Erlbaum Associates, Inc, Hillsdale, NJ, England)] social role theory. After controlling for moral issues, women’s higher ratings of ethical judgment over men’s became statistically non-significant. Theoretical and practical implications based on the study’s findings are provided. (shrink)

ABSTRACT McGowan’s notion of norm ‘enactment’ is the linchpin of her practical project, designed to provide an objective standard that circumvents the need to assess actual subjective uptake of discriminatory norms proposed by racist utterances in public spaces. However, the essential role of uptake to potential norm-imposing utterances—and responses like dismissing, countermanding, and ignoring—cannot be waved away. Contributions to conversations, and even more so to other social interactions, do not exert the normative compulsion upon participants that McGowan’s theory needs. People’s (...) words, even their ugly words, are not invariably norm ‘enactments’ that ‘constitute harm’—sometimes they are just words. (shrink)

What is the core of the distinctiveness of Homo sapiens? Some of the most famous hypotheses include tool use and tool making, language, free will and moral agency, self-consciousness, mind itself, and reason or rational problem-solving. All these answers are partly true. But recent work in comparative psychology, primatology, and cognitive science have converged on a conception of human distinctiveness that underlies these. Remarkably, it was explored a century ago by George Herbert Mead. The American pragmatists played a special role (...) in the development of non-reductive naturalism. But among them, Mead uniquely endorsed the notion of “emergence” developed by the British Emergentists. This led him to an analysis of the emergence of the human self and mind out of social processes, most famously employing his concept of “significant gesture.” In recent decades both notions have been buttressed by philosophical and scientific work. Emergence has returned in the sciences of nonlinear dynamics and complexity, and has been re-conceptualized by philosophers like Wiliiam Wimsatt. Mead’s social conception of the human mind and self have been repurposed by a host of scientists, as in Michael Tomasello’s conception of “joint intentionality” and Antonio Damasio’s analysis of self-consciousness. These developments show that Mead was remarkably prescient in his core insights. (shrink)

In this paper, we argue that, omissions are not events or actions, but rather fact-like entities, and that, insofar as only events and actions can be causes, omissions cannot be causes. Nevertheless, since omissions can, and often do, play a role in the explanations of events, their place in such explanations must be found; and an attempt to find such a place is made.

We distinguish three aspects of medical diagnosis: generating new diagnostic hypotheses, selecting hypotheses for further pursuit, and evaluating their probability in light of the available evidence. Drawing on Peirce’s account of abduction, we argue that hypothesis generation is amenable to normative analysis: physicians need to make good decisions about when and how to generate new diagnostic hypothesis as well as when to stop. The intertwining relationship between the generation and selection of diagnostic hypotheses is illustrated through the analysis of a (...) detailed clinical case study. This interaction is not adequately captured by the existing probabilistic, decision-theoretic models of the threshold approach to clinical decision-making. Instead, we propose to conceptualize medical diagnosis in terms of strategic reasoning. (shrink)

It is widely accepted by philosophers of well‐being that the shape or narrative structure of a life is a significant determinant of its overall welfare value. Most arguments for this thesis posit agent‐independent value in certain life shapes. The desire theory of well‐being, I argue, has all of the resources needed to account for the value that many philosophers have identified in lives with certain shapes. The theory denies that there is any agent‐independent value in shapes and, indeed, allows that (...) there can be both agent‐dependent value and agent‐dependent disvalue in the shapes commonly claimed to hold agent‐independent value. (shrink)

In Riches and Poverty, Donald Winch explores the implications of a fundamental and influential idea in political economy. Adam Smith's science of the legislator provided a key to studying the rich and poor in commercial societies, transformed an ancient debate on luxury and inequality, and furnished a basis for assessing the American and French revolutions. Against this background, Britain embarked on its career as the first manufacturing nation, and Malthus made his first contributions to a debate which concluded with (...) the Poor Law Amendment Act of 1834. Malthus provoked fierce opposition from the Lake poets, opening an intellectual rift that persisted throughout the nineteenth century and continues to influence our perceptions of cultural history. Donald Winch has written a compelling and consistently-argued narrative of these developments, which emphasises throughout the moral and political bearings of economic ideas. (shrink)

Donald Shriver argues that recognition of morally negative events in American history is essential to the health of our society. The failure to acknowledge and repent of these events skews the relations of many Americans to one another and breeds ongoing hostility. Focusing on the wrongs suffered by African Americans and Native Americans, Shriver examines the challenges associated with the call for collective repentance: What can it mean to morally master a past whose victims are dead and whose sufferings (...) cannot be alleviated? What are the measures that lend substance to language and action expressing repentance? In answering these questions Shriver creates a compelling vision of the collective repentance and apology that must precede real progress in relations between the races in this country. (shrink)

There can be no doubt that discrimination based on sex, race, ethnicity, religion or beliefs should not be tolerated in academia. Surprisingly, however, in recent years, policies of Diversity, Inclusion and Equity (DIE), officially introduced to counteract discrimination, have increasingly led to quite the opposite result: the exclusion of individuals who do not share a radical 'woke' ideology on identity politics (feminism, other gender activisms, critical race theory, etc.), and to the suppression of the academic freedom to discuss such dogmas. (...) This subversion of academia — disguised Trojan-horse style as universal human rights advocacy — is unacceptable because academia must be politically neutral and protect freedom of speech, a cornerstone of professional scholarly activity without which universities as we know them will slowly but surely suffocate. Our purpose here is to put together some particularly illustrative cases of such repression in a single book, testifying to a ubiquitous trend within western culture, irreducible to a few isolated complaints. The essays contained here illustrate the abuse of power, censorship and witch-hunts at many universities and research centres in the name of DIE. List of coauthors in alphabetical order: Dorian Abbot, Tomonori Agoh, Gerhard Amendt, Ivar Arpi, David Benatar, Peter Boghossian, Civitas Research Team, David Díaz Pardo de Vera, Pedro Domingos, Janice Fiamengo, Étienne Forest, Jorge Gibert Galassi, Norman Goldstuck, José L. González Quirós, Lawrence M. Krauss, Patrick LaBelle, Martín López Corredoira, Heather Mac Donald, Martin Malmgren, Jordan Peterson, Constantin Polychronakos, Erik. J. Olsson, Philip C. Salzman, Alessandro Strumia, Tom Todd, Andrei Yafaev. (shrink)

This paper explores the moral status of various gambling maxims, particularly as they relate to the bettor’s interest in profit and the mathematical expectation of the game being played. Certain difficulties with the prevailing interpretations of the Formula of Universalizability will also be discussed, particularly in relation to games for which the bettor can have a positive expectation.

Aquinas’s Five Ways are not to be understood as demonstrative proofs, successful or not, for the existence of God. Rather, they provide a necessary step towards supplying licensable surrogates for the essential predications that cannot logically be drawn from the incomprehensible nature of God, yet would seem needed for the Summa’s declared genre of argued theology. (Predication secundum analogiam provides surrogates for non-relational accidental predications, likewise unavailable.) What Aquinas is proving in arguing deum esse in ST I.2.3 is not God’s (...) actual existence (see ST I.3.4 ad 2) but an alternative interpretation of “God’s being something” where “God is something” is a placeholder for, say, “God is prime mover” or, more explicitly, for such (necessary) identities as “The prime mover is the necessitated necessitator,” an identity whose necessity depends at more than one place on the assumption of God’s existence from faith, not on demonstrative proof of God’s existence. (shrink)