Individual and/or co-offenders fraudulent activities can have a devastating effect on a company’s reputation and credibility. Enron, Xerox, WorldCom, HIH Insurance and One.Tel are examples where stakeholders incurred substantial financial losses as a result of fraud and led to a loss of confidence in corporate dealings by the public in general. There are numerous theoretical approaches that attempt to explain how and why fraudulent acts occur, drawing on the fields of sociology, organisational, management and economic literature, but there is limited (...) empirical evidence published in accounting literature. This qualitative inductive study analyses perceptions and experiences of forensic accountants to gain insights into individual fraud and co-offending in order to determine whether the conceptual framework developed from literature accurately depicts the causes of fraud committed by individuals and groups in the twenty-first century. Findings from the study both support and extend the conceptual framework, demonstrating that strain and anomie can result in fraud, that deviant sub-groups recruit and coerce members by providing relief from strain, and that inadequate corporate governance mechanisms both contribute to fraud occurring, and provide the opportunity for fraudulent activities to be executed and often remain undetected. Additional factors emerging from this study were also identified as contributors to fraud, particularly relevant to the twenty-first century, and consequently, a refined conceptual framework is presented in the discussion and conclusion to the paper. (shrink)

Individual and/or co-offenders fraudulent activities can have a devastating effect on a company’s reputation and credibility. Enron, Xerox, WorldCom, HIH Insurance and One.Tel are examples where stakeholders incurred substantial financial losses as a result of fraud and led to a loss of confidence in corporate dealings by the public in general. There are numerous theoretical approaches that attempt to explain how and why fraudulent acts occur, drawing on the fields of sociology, organisational, management and economic literature, but there is limited (...) empirical evidence published in accounting literature. This qualitative inductive study analyses perceptions and experiences of forensic accountants to gain insights into individual fraud and co-offending in order to determine whether the conceptual framework developed from literature accurately depicts the causes of fraud committed by individuals and groups in the twenty-first century. Findings from the study both support and extend the conceptual framework, demonstrating that strain and anomie can result in fraud, that deviant sub-groups recruit and coerce members by providing relief from strain, and that inadequate corporate governance mechanisms both contribute to fraud occurring, and provide the opportunity for fraudulent activities to be executed and often remain undetected. Additional factors emerging from this study (the ‘technoconomy’, addiction and IT measures) were also identified as contributors to fraud, particularly relevant to the twenty-first century, and consequently, a refined conceptual framework is presented in the discussion and conclusion to the paper. (shrink)

In this chapter I argue that there is a normative aspect to self-control that is not captured by the purely procedural account to be drawn from dual process theories of cognition – which we only uncover when we consider what self-control is for and why it is valuable. For at least a significant sub-group of addicts their loss of control over their drug use may not be due to a lack or depletion of cognitive resources. Rather it may be that (...) they have little confidence in their ability to exert control over their circumstances and shape the life they would value having and the person they would value being. (shrink)

A central feature of complexity is that it is based on non-linear, recursive relations. However, in most current accounts of complexity such relations, while non-linear, are based on the reductive relations of a Newtonian onto-epistemological framework. This means that the systems that are emergent from the workings of such relations are a narrowly reduced spectrum of complex systems. It is argued that John Dewey’s trans-actional relations, relations that are characterized by an irreducible internal distinction, can function as an exemplar of (...) the less reductive relations seen in living complex systems. Conceptualizing complex relations and complex systems in a less reductive way allows indeterminate concepts such as epistemological limits and the generative production of meaning, which are inextricably linked, to be considered. Methodologically, such lessened reduction highlights functional systems, revealing aspects of the biopsychosocial human ‘complex system of complex systems’ that are hidden from view in a Newtonian framework. (shrink)

Recent studies reveal some of the neurophysiological mechanisms involved in drug addiction. This prompts some theorists to claim that drug addiction diminishes responsibility. Stephen Morse however rejects this claim. Morse argues that these studies show that drug addiction involves neither compulsion, coercion, nor irrationality. He also adds that addicted people are responsible for becoming addicted and for failing to take measures to manage their addiction. After summarizing relevant neuroscience of addiction literature, this chapter engages critically with Morse to argue that (...) a subgroup of addicted people does meet plausible criteria for compulsion, coercion, or irrationality; that few addicted people are fully responsible for becoming addicted; and that some addicted people can be at least partly excused for failing to manage their addiction. Pickard and Lacey’s “responsibility without blame” approach is also suggested as a fruitful basis for future work in this field. (shrink)

What does it mean to know something - scientifically, anthropologically, socially? What is the relationship between different forms of knowledge and ways of knowing? How is knowledge mobilised in society and to what ends? Drawing on ethnographic examples from across the world, and from the virtual and global "places" created by new information technologies, Anthropology and Science presents examples of living and dynamic epistemologies and practices, and of how scientific ways of knowing operate in the world. Authors address the nature (...) of both scientific and experiential knowledge, and look at competing and alternative ideas about what it means to be human. The essays analyze the politics and ethics of positioning "science", "culture" or "society" as authoritative. They explore how certain modes of knowing are made authoritative and command allegiance (or not), and look at scientific and other rationalities - whether these challenge or are compatible with science. (shrink)

In _Philosophy of Song and Singing: An Introduction_, Jeanette Bicknell explores key aesthetic, ethical, and other philosophical questions that have not yet been thoroughly researched by philosophers, musicologists, or scientists. Issues addressed include: The relationship between the meaning of a song’s words and its music The performer’s role and the ensuing gender complications, social ontology, and personal identity The performer’s ethical obligations to audiences, composers, lyricists, and those for whom the material holds particular significance The metaphysical status of isolated (...) solo performances compared to the continuous singing of opera or the interrupted singing of stage and screen musicals Each chapter focuses on one major musical example and includes several shorter discussions of other selections. All have been chosen for their illustrative power and their accessibility for any interested reader and are readily available. (shrink)

What is the role and value of pleasure in addiction? Foddy and Savulescu have claimed that substance use is just pleasure-oriented behavior. They describe addiction as "strong appetites toward pleasure" and argue that addicts suffer in significant part because of strong social and moral disapproval of lives dominated by pleasure seeking. But such lives, they claim, can be autonomous and rational. The view they offer is largely in line with the choice model and opposed to a disease model of addiction. (...) Foddy and Savulescu are sceptical of self-reports that emphasize the ill effects of addiction such as loss of family and possessions, or that claim an absence of pleasure after tolerance sets in. Such reports they think are shaped by social stigma which makes available a limited set of socially approved addiction narratives. We will not question the claim that a life devoted to pleasure can be autonomously chosen. Nor do we question the claim that the social stigma attached to the use of certain drugs increases the harm suffered by the user. However our interviews with addicts reveal a genuinely ambivalent and complex relationship between addiction, value, and pleasure. Our subjects did not shy away from discussing pleasure and its role in use. But though they usually valued the pleasurable properties of substances, and this played that did not mean that they valued an addictive life. Our interviews distinguished changing attitudes towards drug related pleasures across the course of substance use, including diminishing pleasure from use over time and increasing resentment at the effects of substance use on other valued activities. In this paper we consider the implications of what drug users say about pleasure and value over the course of addiction for models of addiction. Well don't get me wrong, I love using mate. If I could use successfully I would. I'd still be using. I love using. I just don't like the shit that comes with it. (shrink)

We have argued elsewhere that moral responsibility over time depends in part upon the having of psychological connections which facilitate forms of self-control. In this chapter we explore the importance of mental time travel - our ordinary ability to mentally travel to temporal locations outside the present, involving both memory of our personal past and the ability to imagine ourselves in the future - to our agential capacities for planning and control. We suggest that in many individuals with dissociative disorders, (...) forms of amnesia, or other frontal lobe damage, our capacity for mental time travel is impaired, resulting in commensurate losses to agency autonomy, and a forensic condition essential for holding persons responsible: in legal terms, the capacity for mens rea. (shrink)

Is it ever possible for people to act freely and intentionally against their better judgement? Is it ever possible to act in opposition to one's strongest desire? If either of these questions are answered in the negative, the common-sense distinctions between recklessness, weakness of will and compulsion collapse. This would threaten our ordinary notion of self-control and undermine our practice of holding each other responsible for moral failure. So a clear and plausible account of how weakness of will and self-control (...) are possible is of great practical significance. Taking the problem of weakness of will as her starting point, Jeanette Kennett builds an admirably comprehensive and integrated account of moral agency which gives a central place to the capacity for self-control. Her account of the exercise and limits of self-control vindicates the common-sense distinction between weakness of will and compulsion and so underwrites our ordinary allocations of moral responsibility. She addresses with clarity and insight a range of important topics in moral psychology, such as the nature of valuing and desiring, conceptions of virtue, moral conflict, and the varieties of recklessness (here characterised as culpable bad judgement) — and does so in terms which make their relations to each other and to the challenges of real life obvious. Agency and Responsibility concludes by testing the accounts developed of self-control, moral failure, and moral responsibility against the hard cases provided by acts of extreme evil. (shrink)

Background In the course of the last four decades, the profession of physiotherapy has progressively expanded its scope of responsibility and its focus on professional autonomy and evidence-based clinical practice. To preserve professional autonomy, it is crucial for the physiotherapy profession to meet society's expectations and demands of professional competence as well as ethical competence. Since it is becoming increasingly popular to choose a carrier in private practice in Denmark this context constitutes the frame of this study. Physiotherapy in private (...) practice involves mainly a meeting between two partners: the physiotherapist and the patient. In the meeting, power asymmetry between the two partners is a condition that the physiotherapist has to handle. The aim of this study was to explore whether ethical issues rise during the first physiotherapy session discussed from the perspective of the physiotherapists in private practice. Methods A qualitative approach was chosen and semi-structured interviews with 21 physiotherapists were carried out twice and analysed by using a phenomenological framework. Results Four descriptive themes emerged: general reflections on ethics in physiotherapy; the importance of the first physiotherapy session; the influence of the clinical environment on the first session and; reflections and actions upon beneficence towards the patient within the first session. The results show that the first session and the clinical context in private practice are essential from an ethical perspective. Conclusions Ethical issues do occur within the first session, the consciousness about ethical issues differs in Danish physiotherapy private practice, and reflections and acts are to a lesser extent based on awareness of ethical theories, principles and ethical guidelines. Beneficence towards the patient is a fundamental aspect of the physiotherapists' understanding of the first session. However, if the physiotherapist lacks a deeper ethical awareness, the physiotherapist may reason and/or act ethically to a varying extent: only an ethically conscious physiotherapist will know when he or she reflects and acts ethically. Further exploration of ethical issues in private practice is recommendable, and as management policy is deeply embedded within the Danish public sector there are reasons to explore public contexts of physiotherapy as well. (shrink)

This paper investigates reference to clausally introduced entities and proposes an explanation for why these are more readily available to immediate subsequent reference with a demonstrative pronoun than with the personal pronoun,it. New evidence is provided supporting proposals that such entities are typically activated, but not brought into focus, upon their introduction into a discourse. The study also provides further insight into the role of information structure, lexical semantics, presuppositional contexts, and syntactic structure in bringing an entity into focus of (...) attention. (shrink)

This handbook presents an overview of the phenomenon of reference - the ability to refer to and pick out entities - which is an essential part of human language and cognition. Chapters offer a critical account of all aspects of reference, from the different types of referring expression to the processing of reference in the brain.

Undercover marketing targets potential customers by concealing the commercial nature of an apparently social transaction. In a typical case an individual approaches a marketing target apparently to provide some information or advice about a product in a way that makes it seem like they are a fellow consumer. In another kind of case, a friend displays a product to you, and encourages its purchase, but fails to disclose their association with the marketing firm. We focus on this second type of (...) case and argue that the constitutive dispositions of friendship that provide for the development and maintenance of intimacy also render friends especially vulnerable to undercover marketing techniques and so to the exploitation of friendship for commercial ends. We show how this is corrupting both of the friendship and the commercial agent. (shrink)

ETUDES DE PHILOLOGIE 38 ETD'HISTOIRE JEANETTE MA BEER Narrative Conventions of Truth in the Middle Ages GENEVE ...

Psychopaths have long been of interest to moral philosophers, since a careful examination of their peculiar deficiencies may reveal what features are normally critical to the development of moral agency. What underlies the psychopath's amoralism? A common and plausible answer to this question is that the psychopath lacks empathy. Lack of empathy is also claimed to be a critical impairment in autism, yet it is not at all clear that autistic individuals share the psychopath's amoralism. How is empathy characterized in (...) the literature, and how crucial is empathy, so described, to moral understanding and agency? I argue that an examination of moral thinking in high-functioning autistic people supports a Kantian rather than a Humean account of moral agency. (shrink)

The goal of this study was to construct a valid new instrument to measure the effect of moral intensity on managers' propensity to manage earnings. More specifically, this study is a pilot study of the impact of moral intensity on financial accountants' propensity to manage earnings. The instrument, once validated, will be used in a full-study of managers in the hotel industry. Different ethical scenarios were presented to respondents in the survey; each ethical scenario was designed in both high or (...) low moral intensity form, to reflect the importance of the moral dilemma at hand. The results were analysed by factor analysis. The findings of this study have positively validated the instrument, with three of the five moral intensity components identified as having appropriate eigenvalues. This indicates that they have a significant influence in the study. The first factor captures the social consensus dimension and one scenario of the proximity dimension. The second factor indicates an interaction between the temporal immediacy and the magnitude of consequences dimension. The third dimension is probability of effect and one scenario of the proximity dimension. In addition, t-tests indicated that the manipulation of high and low conditions within each scenario were also successful. One limitation of the study might be the use of undergraduate accounting students as manager proxies, although prior evidence suggests use of accounting students as proxies is a valid approach in this type of study. This is a highly novel project as most prior studies have focussed on moral intensity and the general ethical decision-making process. (shrink)

This study examines cheating behaviors among 422 business students at two public Association to Advance Collegiate Schools of Business-accredited business schools. Specifically, we examined the simultaneous influence of attitudinal characteristics and motivational factors on reported prior cheating behavior, the tendency to neutralize cheating behaviors, and likelihood of future cheating. In addition, we examined the impact of in-class deterrents on neutralization of cheating behaviors and the likelihood of future cheating. We also directly tested potential mediating effects of neutralization on cheating behavior. (...) Using structural equations modeling procedures, we conducted an assessment of the validity of a modified version of the K. J. Smith, Davy, Rosenberg, and Haight model of cheating behavior and its antecedents. The modified model included motivation as a potential predictor of cheating behavior. Results supported the differentiation of the theoretical constructs within the specified process model. Furthermore, tests of the aforementioned theoretical model indicated a significant positive relation between extrinsic motivation and prior cheating and a significant negative relation between both intrinsic motivation and academic performance, and prior cheating. Finally, prior cheating had a significant positive relation, whereas deterrents had a significant negative relation to likelihood of future cheating. (shrink)

The recent, influential Social Intuitionist Model of moral judgment (Haidt, Psychological Review 108, 814–834, 2001) proposes a primary role for fast, automatic and affectively charged moral intuitions in the formation of moral judgments. Haidt’s research challenges our normative conception of ourselves as agents capable of grasping and responding to reasons. We argue that there can be no ‘real’ moral judgments in the absence of a capacity for reflective shaping and endorsement of moral judgments. However, we suggest that the empirical literature (...) indicates a complex interplay between automatic and deliberative mental processes in moral judgment formation, with the latter constraining the expression and influence of moral intuitions. We therefore conclude that the psychological literature supports a normative conception of agency. (shrink)

The tears of Odysseus -- History : music gives voice to the ineffable -- Tears, chills, and broken bones -- The music itself -- Explaining strong emotional responses to music I -- Explaining strong emotional responses to music II -- The sublime, revisited -- Conclusion : values.

A diagnosis of schizophrenia is often taken to denote a state of global irrationality within the psychiatric paradigm, wherein psychotic phenomena are seen to equate with a lack of mental capacity. However, the little research that has been undertaken on mental capacity in psychiatric patients shows that people with schizophrenia are more likely to experience isolated, rather than constitutive, irrationality and are therefore not necessarily globally incapacitated. Rational suicide has not been accepted as a valid choice for people with schizophrenia (...) due in part to a belief that characteristic irrationality prevents autonomous decision-making. Since people with schizophrenia are often seen to lack insight into the nature of their disorder, both psychiatric and ethical perspectives generally presume that suicidal acts result directly from mental illness itself and not from second-order desires. In this article, I challenge notions of global irrationality conferred by a diagnosis of schizophrenia and argue that, where delusional beliefs are unifocal, schizophrenia does not necessarily lead to a state of mental incapacity. I then attempt to show that people with schizophrenia can sometimes be rational with regard to suicide, where this decision stems from a realistic appraisal of psychological suffering. (shrink)

Philosophers of art have had so far little to say about the phenomenon of artists’ statements. Artists’ statements can perform two different functions and often perform both. First, an artist’s statement allows the artist to provide information to viewers that is not necessarily discernible from the work. Second, an artist’s statement can contextualize a work. It can direct the viewer to see, interpret, or appreciate a work in specific ways. Though an artist’s statement cannot compel viewers to have a particular (...) experience of an artwork, it can suggest or guide viewers in a certain direction. This chapter is intended to open up the discussion by pointing out a few areas where our approach to artists’ statements will have a bearing on deeper philosophical questions. (shrink)

Encouraging and supporting people to take responsibility for their health is a laudable forward-looking goal of a public health system. Holding people responsible for conditions such as diabetes, heart disease, obesity, and addiction, that may have resulted from their past actions, is more controversial, particularly when it is used as a basis to deny or restrict treatment that would otherwise have been provided. In this chapter I will draw upon retributive theories of punishment to argue that restricting access to health (...) care to persons who are deemed to have contributed to their health condition, say by smoking, drinking, poor diet or lack of exercise, is inevitably to engage in a form of retributive blame and punishment and that the system-wide justifications that might be offered for such practices fail. Denial or limitation of treatment on other than medical grounds will frequently constitute excessive rather than proportional punishment for past actions. Moreover, determining and meting out such sanctions is beyond the proper scope of health care professionals and undermines the virtues proper to their roles. (shrink)

Although precision medicine cuts across a large spectrum of professions, interdisciplinary and cross-sectorial moral deliberation has yet to be widely enacted, let alone formalized in this field. In a recent research project on precision medicine, we designed a dialogical forum (i.e. ‘the Ethics Laboratory’) giving interdisciplinary and cross-sectorial stakeholders an opportunity to discuss their moral conundrums in concert. We organized and carried out four Ethics Laboratories. In this article, we use Simone de Beauvoir’s concept of moral ambiguity as a lens (...) to frame the participants’ experience with fluid moral boundaries. By framing our approach through this concept we are able to elucidate irremediable moral issues that are collectively underexplored in the practice of precision medicine. Moral ambiguity accentuates an open and free space where different types of perspectives converge and can inform each other. Based on our study, we identified two dilemmas, or thematic interfaces, in the interdisciplinary moral deliberations which unfolded in the Ethics Laboratories: (1) the dilemma between the individual and the collective good; and (2) the dilemma between care and choice. Through our investigation of these dilemmas, we show how Beauvoir’s concept of moral ambiquity not only serves as a fertile catalyst for greater moral awareness but, furthermore, how the concept can become an indispensable part of the practices of and the discourse about precision medicine. (shrink)

This article examines the relationship between everyday talk, the reproduction of political ideology and the interactional accomplishment of situated identities through analyzing how institutional members index neoliberal ideology in their everyday interactions. Analysis of audio- and video-recorded data from racially diverse business members of two Texas chambers of commerce illustrates how chamber members indirectly index neoliberal ideology through taking stances toward government policies. White, upper class participants display neoliberal stances through using complaints – constituted by questions, humor, idioms and inference-rich (...) terms – about the Affordable Care Act because it is a form of government interference that increases taxes and the federal deficit. Minority business members use discursive strategies such as double-voiced discourse and self-repairs to balance tensions between criticizing neoliberal ideology because it does not benefit minorities yet still orient to its taken-for-granted value in their business community. Overall, while participants’ interactions generally seem to operate within the structural constraints of neoliberal ideology, our analysis illustrates how participants take up neoliberal ideology in situated ways that, at times, provide avenues for negotiating the relevance of neoliberal ideology to everyday life. (shrink)

This collection of newly published essays examines our relationship to physical objects that invoke, commemorate, and honor the past. The recent destruction of cultural heritage in war and controversies over Civil War monuments in the US have foregrounded the importance of artifacts that embody history. The book invites us to ask: How do memorials convey their meanings? What is our responsibility for the preservation or reconstruction of historically significant structures? How should we respond when the public display of a monument (...) divides a community? This anthology includes coverage of the destruction of Palmyra and the Bamiyan Buddhas, the loss of cultural heritage through war and natural disasters, the explosive controversies surrounding Confederate-era monuments, and the decay of industry in the U.S. Rust Belt. The authors consider issues of preservation and reconstruction, the nature of ruins, the aesthetic and ethical values of memorials, and the relationship of cultural memory to material artifacts that remain from the past. Written by a leading group of philosophers, art historians, and archeologists, the 23 chapters cover monuments and memorials from Dubai to Detroit, from the instant destruction of Hiroshima to the gradual sinking of Venice. (shrink)