Traditional treatments of accountant ethics make implicit assumptions inconsistent with a sociological perspective. This paper identifies the ways in which accountant ethics have been approached both in literature pertaining to practice and the classroom. The boundaries of the topic, when its definitions are left tacit, systematically preclude many important features of ethics. Included in these are sociological treatments of the accounting profession as a group, extra-personal aspects of decision making, the stratification of accounting practice, and a sense of ethical action. (...) The paper concludes with an illustration of how institutional theory has the potential to create a systematic sociological interpretation of accountant ethics. (shrink)

By employing the theoretical template provided by agency theory, this article contributes a detailed clinical analysis of a large multinational Canada-headquartered telecommunications company, Nortel. Our analysis reveals a twenty-first century norm of usual suspects: a CEO whose compensation is well above those of his peers, a dysfunctional board of directors, acts of income smoothing to preserve the confidence of volatile investors, and revelations of financial irregularities followed by a downfall. In many ways, the spectacular rise and – sudden – fall (...) of Nortel illustrates excesses of actors within, and contradictions of the system of corporate governance implied by the agency model. Furthermore, this case illustrates limitations of the agency framework in complex situations with short-term oriented investors. (shrink)

By employing the theoretical template provided by agency theory, this article contributes a detailed clinical analysis of a large multinational Canada-headquartered telecommunications company, Nortel. Our analysis reveals a twenty-first century norm of usual suspects: a CEO whose compensation is well above those of his peers, a dysfunctional board of directors, acts of income smoothing to preserve the confidence of volatile investors, and revelations of financial irregularities followed by a downfall. In many ways, the spectacular rise and – sudden – fall (...) of Nortel illustrates excesses of actors within, and contradictions of the system of corporate governance implied by the agency model. Furthermore, this case illustrates limitations of the agency framework in complex situations with short-term oriented investors. (shrink)

New Blackfriars, Volume 102, Issue 1101, Page 607-622, September 2021.

An introduction to the work and life of the 18th c. philosopher Salomon Maimon, followed by translations (the first into English) of Maimon's final essays.

It is known that indicative and subjunctive conditionals interact differently with a rigidifying "actually" operator. The paper studies this difference in an abstract setting. It does not assume the framework of possible world semantics, characterizing "actually" instead by the type of logically valid formulas to which it gives rise. It is proved that in a language with such features all sentential contexts that are congruential (in the sense that they preserve logical equivalence) are extensional (in the sense that they preserve (...) material equivalence). For a subjunctive conditional, the natural conclusion to draw is that it is non-congruential. It is much harder to defend the claim that an indicative conditional is non-congruential. The pressure to treat the indicative conditional as truth-functional is correspondingly greater. The implications of these results for attempts to interpret the indicative conditional as an epistemic or doxastic operator are assessed. (shrink)

Journal of Philosophy of Education, EarlyView.

This chapter contains sections titled: Discrimination between phenomenal characters depends on which experiences present them. This chapter focuses qualities of experiences rather than of bodies. Experiences are treated as particular in the sense of unrepeatable; each is tied to a specific subject in whose life it forms an episode at a specific place and time. The qualities in question are called phenomenal characters, or characters for short. Once proper account is taken of presentation‐sensitivity, it can plausibly be maintained that indiscriminability, (...) as a relation between characters, is transitive, and indeed coincides with identity. The phenomena to which the non‐transitivity argument alludes are compatible with the existence of subjective kinds of quality — characters, for instance. Some positive principles survive the discussion; they entail a necessary and sufficient condition for the identity of characters in terms of presentation‐sensitive indiscriminability. (shrink)

In “Knowing the Intuition and Knowing the Counterfactual”, Jonathan Ichikawa objects that this misrepresents the thought experiment as more accident‐prone than it really is. Ichikawa could take over exactly the formalization of the Gettier argument that the book recommends counterfactual and all. Michael Martin suggests that the idea of progress in a discipline, although applicable to mathematics and the natural sciences, fails to fit some of the humanities, such as history, so that we should not be too surprised if it (...) also fails to fit philosophy. Martin is more willing to countenance progress for individual philosophers than for the discipline as a whole. The crucial difference, Brandom argues, is that only the human can do things like reasoning from “That’s red” to “That’s colored.” Metaphysics is back in fashion, at least in the analytic tradition that dominates English‐speaking philosophy and is growing rapidly across the rest of the world too. (shrink)

I develop an anti-theory view of ethics. Moral theory (Kantian, utilitarian, virtue ethical, etc.) is the dominant approach to ethics among academic philosophers. But moral theory's hunt for a single Master Factor (utility, universalisability, virtue . . .) is implausibly systematising and reductionist. Perhaps scientism drives the approach? But good science always insists on respect for the data, even messy data: I criticise Singer's remarks on infanticide as a clear instance of moral theory failing to respect the data of moral (...) perceptions and moral intuitions. Moral theory also fails to provide a coherent basis for real-world motivation, justification, explanation, and prediction of good and bad, right and wrong. Consider for instance the marginal place of love in moral theory, compared with its central place in people's actual ethical outlooks and decision making. Hence, moral theory typically fails to ground any adequate ethical outlook. I propose that it is the notion of an ethical outlook that philosophical ethicists should pursue, not the unfruitful and distorting notion of a moral theory. (shrink)

We study the following classes: Q* (r 1 A 1 ,..., r kA k ) which is defined to be the collection of all sets that can be computed by a Turing machine that on any input makes a total of r i queries to A i for all i ∈ {1,..., k}. Q(r 1A 1 ,...,r kA k ) which is defined like Q* (r 1A 1 ,..., r kA k ) except that queries to A i must be (...) made before queries to A i+1 for all i ∈ {1,..., k - 1}. QC(r 1A 1 ,..., r kA k ) which is defined like Q(r 1A 1 ,..., r kA k ) except that the Turing machine must halt even if given incorrect answers to some of its queries. We show that if A 1 ,..., A k are jumps that are not too close together, then all three of these classes are identical and are not changed if we permute (r 1A 1 ,..., r kA k ). This extends a result of Beigel's [1]. Since the second class is not affected by permutations, we say that these sets commute with each other. We also show that jumps that are too close together may not commute. We also characterize the commutative sequences of sets obtained by iterating the jump operation through an ordinal notation. (shrink)

Kleist viewed anew as a major contributor to the tradition of post-Kantian thought.

This paper considers the effect of political liberal principles on the children in society. Specifically, the paper argues that political liberalism faces a problem where parents or other adults want to pass on bizarre or dangerous beliefs to their offspring. This problem arises because in the political liberal framework the only limit on what doctrines a child may acquire is that the child becomes a reasonable citizen. Since this criterion is designed to be lax, this implies children may justly be (...) inculcated with views that may undermine their welfare in later life. This presents political liberals with a dilemma. Ensuring that children are taught appropriate views requires narrowing the scope of political liberal principles, whilst keeping the broad focus of political liberalism brings with it unpalatable consequences when we consider the next generation. (shrink)

Journal of Social Philosophy, EarlyView.

It would be difficult to overestimate the influence Hume’s problem of induction exercises on contemporary epistemology. At the same time, the problem of induction has not perceptibly slowed the progress of mathematics and science. This ironic state of affairs, immortalized by C. D. Broad’s description of induction as “the glory of science” and “the scandal of philosophy,” ought in all fairness to give both sides some pause. And on occasion, it does: the mathematicians stop to concede that Hume has not (...) yet been answered, the scientists worry about randomization of experiments, and inductive skeptics stir uneasily in their chairs at the mention of certain mathematical theorems that seem palpably to have bearing on the problem. (shrink)

Some commentators indirectly challenge the ethics of using synthetic gametes as a way for same-sex couples to have children with shared genetics. These commentators typically impose a moral burden of proof on same-sex couples they do not impose on opposite-sex couples in terms of their eligibility to have children. Other commentators directly raise objections to parenthood by same-sex couples on the grounds that it compromises the rights and/or welfare of children. Ironically, the prospect of synthetic gametes neutralises certain of these (...) objections, insofar as they would ensure that children have parents whom they can know as their genetic parents, which outcome is not always possible when same-sex couples involve third parties as the source of gametes or embryos. Not all commentators in bioethics throw the use of synthetic gametes into doubt as far as same-sex couples are concerned, but even these commentators put parenting by gay men and lesbians at the conclusion of an argument rather than presupposing parental legitimacy from the outset. Synthetic gametes do raise questions of ethics in regard to parenthood for gay men and lesbians, but these are largely questions of access and equity, not questions of parental fitness and/or child welfare. (shrink)

Harry Frankfurt introduces the concept of externality. Externality is supposed to be a fact about the structure of an agent's will. We argue that the pre-theorethical basis of externality has a lot more to do with feelings of alienation than it does with the will. Once we realize that intuitions about externality are guided by intuitions about feelings of alienation surprising conclusions follow regarding the structure of our will.

We will investigate patterns of resemblance of order 2 over a family of arithmetic structures on the ordinals. In particular, we will show that they determine a computable well ordering under appropriate assumptions.

Here is a rather mundane set of claims about the stapler on my desk: The function of my stapler is to staple sheets of paper together. If the stapler is loaded with staples, but for some reason will not staple papers, the stapler is malfunctioning. That is, it is not doing what it is supposed to do. It is defective, or misshapen, misaligned or inadequate to its task, or in some other way normatively defective: there is something wrong with it. (...) The reason that my stapler has its function, and is capable of having something wrong with it, is that my stapler is designed to staple sheets of paper together. Some human being sat down at some point and formed intentions about the production of objects which would, if everything went as planned, staple sheets of paper together. As a result of this person’s intentions, my stapler was produced, and because of the particular content of these intentions, my stapler was bestowed with its particular function. (shrink)

It has been suggested that damage to anterior regions of the left hemisphere results in a dissociation in the perception and lexical activation of past-tense forms. Specifically, in a lexical-decision task in which past-tense primes immediately precede present-tense targets, such patients demonstrate significant priming for irregular verbs (spoke–speak), but, unlike control participants, fail to do so for regular verbs (looked–look). Here, this behavioral dissociation was first confirmed in a group of eleven patients with damage to the pars opercularis (BA 44) (...) and pars triangularis (BA 45) of the left inferior frontal gyrus (i.e., Broca's area). Two conditions containing word-onset orthographic–phonological overlap (bead–bee, barge–bar) demonstrated that the disrupted regular-verb priming was accompanied by, and covaried with, disrupted ortho-phonological priming, regardless of whether prime stimuli contained the regular inflectional rhyme pattern. Further, the dissociation between impaired regular-verb and preserved irregular-verb priming was shown to be continuous rather than categorical; priming for weak-irregular verbs (spent–spend) was intermediate in size between that of regular verbs and strong verbs. Such continuous dissociations grounded in ortho-phonological relationships between present- and past-tense forms are predicted by single-system, connectionist approaches to inflectional morphology and not predicted by current dual-system, rule-based models. Event-related potential data demonstrated that N400 priming effects were intact for both regular and irregular verbs, suggesting that the absence of significant regular-verb priming in the response time data did not result from a disruption of lexical access, and may have stemmed instead from post-lexical events such as covert articulation, segmentation strategies, and/or cognitive control. (shrink)

The term “stakeholder capitalism” has become part of our shared business lexicon. This is due in large part to the work of R. Edward Freeman and his collaborators who conceive of stakeholder theory not simply as an approach to ethics in business but also of a new narrative for the ethics of capitalism. We argue that stakeholder thought as it is developed in this literature remains deficient as an ethics of capitalism because it fails to fully appreciate the distinction between (...) business firms as one institution of capitalism and capitalism as an interrelated network of institutions. Failing to appreciate this distinction thwarts any facile movement between the theory's account of the ethics of business, which is concerned with the aims that guide business management, and the ethics of capitalism, which is concerned with how various institutions should be designed as a system with an internal division of moral labor. This difference suggests a prospective way forward for stakeholder theory that focuses more attention on the responsibilities that business firms owe to support the legal and economic institutions of capitalism. (shrink)

In 2015 IACR held its annual conference at Notre Dame (USA) around the theme of Re-Imagining Social Science. It is rather fashionable to acknowledge that there is a crisis in the social sciences to...

In this chapter, we begin with a discussion of motivation itself, and use that discussion to sketch four possible theories of distinctively moral motivation: caricature versions of familiar instrumentalist, cognitivist, sentimentalist, and personalist theories about morally worthy motivation. To test these theories, we turn to a wealth of scientific, particularly neuroscientific, evidence. Our conclusions are that (1) although the scientific evidence does not at present mandate a unique philosophical conclusion, it does present formidable obstacles to a number of popular philosophical (...) approaches, and (2) theories of morally worthy motivation that best fit the current scientific picture are ones that owe much more to Hume or Aristotle than to Kant. (shrink)

Blend classically beautiful illustrations with the wisdom of the ages to awaken your inner being as never before. Read this collection from cover to cover, and then concentrate on applying the different thoughts on your daily life. Start with first light, going with the flow, detachment, and harmony. Turn to a quote each day as a focus for meditations like these: Being a good listener spares one the burden of giving advice. Peace and knowledge will be yours!