Accounting ethics failures have seized headlines and cost investors billions of dollars. Improvement of the ethical reasoning and behavior of accountants has become a key concern for the accounting profession and for higher education in accounting. Researchers have asked a number of questions, including what type of accounting ethics education intervention would be most effective for accounting students. Some researchers have proposed virtue ethics as an appropriate moral framework for accounting. This research tested whether Smithian virtue ethics training, based on (...) Adam Smith’s “The Theory of Moral Sentiments”, is effective in improving accounting student’s cognitive moral development. This research used a pre-test, treatment, post-test, quasi-experimental design utilizing the Defining Issues Test 2 instrument to measure students’ CMD. Analysis of DIT-2 gain scores did show a significant improvement in subjects’ personal interest scores and a significant improvement in an overall measure of CMD, the DIT N2 index, whereas their DIT-2 post-conventional scores did not improve significantly. This research supports the proposition that the concepts contained in Smithian virtue ethics can contribute to an effective accounting ethics education intervention. However, further research is required to determine what concepts should be included to improve accounting students’ post-conventional moral reasoning. (shrink)

In this book, Sorensen presents the first general theory of the thought experiment. He analyses a wide variety of thought experiments, ranging from aesthetics to zoology, and explores what thought experiments are, how they work, and what their positive and negative aspects are. Sorensen also sets his theory within an evolutionary framework and integrates recent advances in experimental psychology and the history of science.

To understand lying, we naturally focus on small scale lies involving one speaker, one listener, one assertion. This methodology confers artificial plausibility upon the requirement that liars intend to deceive. For it excludes principal-agent conflicts that emerge from linguistic division of labor. When an employee lies for her boss, she need not inherit his motive to deceive. She displays loyalty even if her lie does not deceive. Focus on a single lie in isolation also blinds us to tactical deceptions such (...) as telling a lie which is intended to be caught to advance another lie. Many of these complexities arise from situations that approximate common knowledge without quite crystallizing into this uniform transparency. (shrink)

Background: Persons with dementia are at risk of malnutrition and thus in need of assistance during mealtimes. Research suggest interventions for caregivers to learn how to facilitate mealtimes and eating, while other suggest a working environment enabling the encounter needed to provide high-quality care. However, the phenomenon of caring for this unique population needs to be elucidated from several perspectives before suggesting suitable implications that ensure their optimal health. Objectives: To illustrate the meanings within caregivers’ experiences of caring for persons (...) with dementia during mealtime situations. We also measured weight and food intake among individuals with dementia to explain better the phenomenon of caring for them during mealtimes. Methods: Mixed method including focus group interviews with seven caregivers analyzed using phenomenological hermeneutics. In addition, for nine persons with dementia, weight and food intake were collected and descriptive statistics were calculated. Ethical considerations: Ethical review was obtained from an ethics committee, and all caregivers signed a consent form after being informed on the issue of research ethics. Relatives for persons with dementia were informed and signed the consent. In addition, throughout the study, the persons’ expressions were observed aiming to respect their vulnerability, integrity, and dignity. Findings: One theme emerged from interviews (struggling between having the knowledge and not the opportunity), which was built upon three subthemes (being engaged and trying; feeling abandoned and insufficient; being concerned and feeling guilty). Seven of nine persons with dementia lost a minimum of 1.3 kg of weight and ate a maximum of 49.7% of the food served. Conclusion: Caregivers struggle because they have knowledge about how to provide high-quality care but are unable to provide this care due to organizational structures. The weight loss and insufficient eating among the persons with dementia may support this conclusion. Sufficient time for adequate care should be provided. (shrink)

Disputes about how to understand intersectional relations often pivot around the tension between separateness and inseparability, where some scholars emphasize the need to separate between different intersectional categories while others claim they are inseparable. In this article the author takes issue with the either/or thinking that underpins an unnecessary and unproductive polarization in the debate over the in/separability of intersectional categories. Drawing on Roy Bhaskar’s dialectical critical realist philosophy, the author argues that we can think of intersectional categories as well (...) as different ontological levels as both distinct and unified and elaborates on the issue of how significance of the dialectical notion of unity-in-difference for intersectional studies. As part of the argument the author addresses the issue of what it actually means for something to be distinct or separate as opposed to inseparable or unified with something else, demonstrating that lack of clarity about this is at the heart of polarized arguments about separateness versus inseparability in intersectionality theory. (shrink)

How do cognitive neuroscientists explain phenomena like memory or language processing? This book examines the different kinds of experiments and manipulative research strategies involved in understanding and eventually explaining such phenomena. Against this background, it evaluates contemporary accounts of scientific explanation, specifically the mechanistic and interventionist accounts, and finds them to be crucially incomplete. Besides, mechanisms and interventions cannot actually be combined in the way usually done in the literature. This book offers solutions to both these problems based on insights (...) from experimental practice. It defends a new reading of the interventionist account, highlights the importance of non-interventionist studies for scientific inquiry, and supplies a taxonomy of experiments that makes it easy to see how the gaps in contemporary accounts of scientific explanation can be filled. The book concludes that a truly empirically adequate philosophy of science must take into account a much wider range of experimental research than has been done to date. With the taxonomy provided, this book serves a stepping-stone leading into a new era of philosophy of science—for cognitive neuroscience and beyond. (shrink)

We conducted two eye-tracking experiments investigating the processing of the Mandarin reflexive ziji in order to tease apart structurally constrained accounts from standard cue-based accounts of memory retrieval. In both experiments, we tested whether structurally inaccessible distractors that fulfill the animacy requirement of ziji influence processing times at the reflexive. In Experiment 1, we manipulated animacy of the antecedent and a structurally inaccessible distractor intervening between the antecedent and the reflexive. In conditions where the accessible antecedent mismatched the animacy cue, (...) we found inhibitory interference whereas in antecedent-match conditions, no effect of the distractor was observed. In Experiment 2, we tested only antecedent-match configurations and manipulated locality of the reflexive-antecedent binding (Mandarin allows non-local binding). Participants were asked to hold three distractors (animate vs. inanimate nouns) in memory while reading the target sentence. We found slower reading times when animate distractors were held in memory (inhibitory interference). Moreover, we replicated the locality effect reported in previous studies. These results are incompatible with structure-based accounts. However, the cue-based ACT-R model of Lewis and Vasishth ( 2005 ) cannot explain the observed pattern either. We therefore extend the original ACT-R model and show how this model not only explains the data presented in this article, but is also able to account for previously unexplained patterns in the literature on reflexive processing. (shrink)

Cities and local governments loom large on the sustainability agenda. Networks such as Fair Trade Towns International (FTT) and the Organic Cities Network aim to bring about global policy change from below. Given the new enthusiasm for local approaches, it seems relevant to ask to what extent local groups exercise power and in what form. City networks present their members as “ethical places” exercising _power with_, rather than _power over_ others. The article provides an empirical analysis of the power of (...) FTT and Organic Cities in Germany. In both cases, we found cities that are eager to emphasize their inclusive potential. Their willingness to compromise is demonstrated most illustratively by the fact that several cities are members of both networks: While the FTT campaign aims to address problems of international trade but does not abandon it, Organic Cities advocate for a new localism based on food supply from farmers in the same region. In both cases, city networks use their purchasing power to increase the share of certified products. By doing so, the city networks reproduce privileged positions of consumers benefitting from the global capitalist order (_power over_). However, our analysis revealed that networks also make citizens reflect upon agri-food challenges and allow developing alternatives for more sustainable systems (_power with_). (shrink)

Sorensen here offers a unified solution to a large family of philosophical puzzles and paradoxes through a study of "blindspots": consistent propositions that cannot be rationally accepted by certain individuals even though they might by true.

This chapter focuses on the views of Australian philosopher-physicist Ernst Mach, the earliest and most systematic writer on thought experiments. It discusses Mach's response to the problem of informativeness. It then details the book's disagreements with Mach. It is argued that Mach's mistakes can be traced to his sensationalism and a one-sided diet of examples. His sensationalism led him to overemphasize the mentalistic aspects of thought experiment and to throw away tools needed to explain its genuinely a priori features. Perhaps (...) because of this, Mach's attention gravitated toward thought experiments he could explain and away from the recalcitrant normative examples. To get a complete account of thought experiments, we should reject sensationalism and consider how armchair inquiry works in general. (shrink)

This enjoyable book presents a potpourri of paradoxes with the purpose of showing how they connect to serious philosophical issues. The main paradoxes are Zeno's, the sorites, Newcomb's problem, the paradoxes of confirmation, the surprise examination, and the paradoxes of self-reference. A final chapter defends the assumption that contradictions are unacceptable and an appendix throws in sixteen minor paradoxes. Along the way, R. M. Sainsbury peppers the reader with helpful queries and provocative asides.

This study focuses on the meaningful encounters of patients and next of kin, as seen from their perspective. Identifying the attributes within meaningful encounters is important for increased understanding of caring and to expand and develop earlier formulated knowledge about caring relationships. Caring theory about the caring relationship provided a point of departure to illuminate the meaningful encounter in healthcare contexts. A qualitative explorative design with a hermeneutic narrative approach was used to analyze and interpret written narratives. The phases of (...) the analysis were naïve interpretation, structure analysis on two different levels (narrative structure, and deep structure through metaphors) and finally a dialectic interpretation. The narratives revealed the meaning of the meaningful encounter as sharing, a nourishing fellowship, common responsibility and coming together, experienced as safety and warmth, that gives, by extension, life‐changing moments, a healing force and dissipated insight. The meaningful encounter can be seen as a complex phenomenon with various attributes. Understanding the meaningful encounter will enable nurses to plan and provide professional care, based on caring science, focusing on patient and next‐of‐kin experiences. (shrink)

THE PURPOSE OF THIS ARTICLE IS TO SHOW HOW HUME’S SCEPTICISM ABOUT MIRACLES GENERATES "EPISTEMOLOGICAL" SCEPTICISM ABOUT TIME TRAVEL. SO THE PRIMARY QUESTION RAISED HERE IS "CAN ONE KNOW THAT TIME TRAVEL HAS OCCURED?" RATHER THAN "CAN TIME TRAVEL OCCUR?" I ARGUE THAT ATTEMPTS TO SHOW THE EXISTENCE OF TIME TRAVEL WOULD FACE THE SAME METHODOLOGICAL PROBLEMS AS THE ONES CONFRONTING ATTEMPTS TO DEMONSTRATE THE EXISTENCE OF PARANORMAL EVENTS. SINCE HUMEAN SCEPTICISM EXTENDS TO THE STUDY OF PARANORMAL EVENTS (PARAPSYCHOLOGY), HUMEANS (...) ARE COMMITTED TO SCEPTICISM ABOUT THE STUDY OF TIME TRAVEL ("PARAHISTORY"). (shrink)

My thesis is that ‘rational’ is an absolute concept like ‘flat’ and ‘clean’. Absolute concepts are best defined as absences. In the case of flatness, the absence of bumps, curves, and irregularities. In the case of cleanliness, the absence of dirt. Rationality, then, is the absence of irrationalities such as bias, circularity, dogmatism, and inconsistency.

Against influential strands of feminist theory, I argue that there is nothing essentialist or homogenising about the category ‘women’. I show that both intersectional claims that it is impossible to separate out the ‘woman part’ of women, and deconstructionist contentions that the category ‘women’ is a fiction, rest on untenable meta-theoretical assumptions. I posit that a more fruitful way of approaching this disputed category is to treat it as an abstraction. Drawing on the philosophical framework of critical realism I elucidate (...) the nature of the vital and inevitable process of abstraction, as a means of finding a way out of the theoretical and methodological impasse that the ‘ban’ on the category ‘women’ has caused. Contrary to many contemporary feminist theorists, I contend that, although the category ‘women’ does not reflect the whole reality of concrete and particular women, it nevertheless refers to something real, namely the structural position as woman. (shrink)

Introduction Harry Collins is internationally recognized as a distinguished sociologist of science who writes creatively on a substantial number of varied subjects. He is acknowledged as one of the prominent specialists on the topic of tacit knowledge and has played an important role in the introduction of this topic into science studies. He has investigated the topic extensively, most famously through several case studies of physics [Collins 1974, 1984, 1985, 1990, 2001a,b, 2004], [Collins &...

In the 1980s, philosophical, historical and social studies of science underwent a change which later evolved into a turn to practice. Analysts of science were asked to pay attention to scientific practices in meticulous detail and along multiple dimensions, including the material, social and psychological. Following this turn, the interest in scientific practices continued to increase and had an indelible influence in the various fields of science studies. No doubt, the practice turn changed our conceptions and approaches of science, but (...) what did it really teach us? What does it mean to study scientific practices? What are the general lessons, implications, and new challenges? This volume explores questions about the practice turn using both case studies and theoretical analysis. The case studies examine empirical and mathematical sciences, including the engineering sciences. The volume promotes interactions between acknowledged experts from different, often thought of as conflicting, orientations. It presents contributions in conjunction with critical commentaries that put the theses and assumptions of the former in perspective. Overall, the book offers a unique and diverse range of perspectives on the meanings, methods, lessons, and challenges associated with the practice turn. (shrink)

The aim of this paper is to show how thought experiments help us learn about laws. After providing examples of this kind of nomic illumination in the first section, I canvass explanations of our modal knowledge and opt for an evolutionary account. The basic application is that the laws of nature have led us to develop rough and ready intuitions of physical possibility which are then exploited by thought experimenters to reveal some of the very laws responsible for those intuitions. (...) The good news is that natural selection ensures a degree of reliability for the intuitions. The bad news is that the evolutionary account seems to limit the range of reliable thought experiment to highly practical and concrete contexts. In the fifth section, I provide reasons for thinking that we are not as slavishly limited as a pessimistic construal of natural selection suggests. Nevertheless, I promote the idea that biology is a promising source of predictions and diagnoses of thought experiment failures. (shrink)

Featuring contributions from the world’s leading experts on the subject and based partly on several detailed case studies, this volume is the first comprehensive analysis of the scientific notion of robustness as well as of the general ...

Hermeneutics and narration: a way to deal with qualitative data This article focuses a hermeneutic approach on the interpretation of narratives. It is based on the French philosopher Paul Ricoeur's theory of interpretation but modified and used within a caring science paradigm. The article begins with a presentation of the theoretical underpinnings of hermeneutic philosophy and narration, as well as Ricoeur's theory of interpretation, before going on to describe the interpretation process as modified by the authors. The interpretation process, which (...) consists of several stages, is exemplified and discussed using a single case from a larger study on suffering. The results of that study indicate that the struggle of suffering is perceived as a struggle formed between shame and dignity, and that nurses must engage in the process of preserving and restoring the dignity of their suffering patients. The authors suggest that Ricoeur's theory of interpretation is useful when trying to understand narrative data if the researcher realises that the process of distanciation, although central in Ricoeur's thinking, is not the goal of the process but rather a means to deal with the researcher's pre‐understandings. According to Ricoeur, distanciation is accomplished by putting the context aside and dealing with the text ‘as text’ and thereby explaining its meaning. Explanation thus becomes the dialectic counterpart to understanding in the interpretation process. The researchers further argue that distanciation must be followed by reflection, where the interpretations are linked back to the empirical context. (shrink)

What kinds of norms constrain mechanistic discovery and explanation? In the mechanistic literature, the norms for good explanations are directly derived from answers to the metaphysical question of what explanations are. Prominent mechanistic accounts thus emphasize either ontic or epistemic norms. Still, mechanistic philosophers on both sides agree that there is no sharp distinction between the processes of discovery and explanation. Thus, it seems reasonable to expect that ontic and epistemic accounts of explanation will be accompanied by ontic and epistemic (...) accounts of discovery, respectively. As we will show here, however, recent discovery accounts implicitly rely on both ontic and epistemic norms to characterize the discovery process. In this paper, we develop an account that makes explicit that, and how, ontic and epistemic norms work together throughout the discovery process. By describing mechanism discovery as a process of pattern recognition we demonstrate that scientists have to develop epistemic activities to distinguish a pattern from its background. Furthermore, they have to determine which epistemic activities successfully describe how the pattern is implemented by identifying the pattern’s components. Our approach reveals that ontic and epistemic norms are equally important in mechanism discovery. (shrink)

The present study examined the effects of mindfulness training on attention regulation in university students and whether the potential benefits of implementation are influenced by the yoga component of mindfulness-based interventions (MBIs) and/or by MBI homework practice. In a non-randomized trial with pre- and post-assessments, n = 180 university students were allocated to either mindfulness training (experimental groups), awareness activities (active control group), or no training (passive control group). Mindfulness was taught through two MBIs, one including yoga and the other (...) excluding yoga. Attention regulation was operationalized via behavioral indicators, namely sustained attention, cognitive flexibility, cognitive inhibition, and data-driven information processing. With the exception of speed in a cognitive flexibility task, the results indicated no systematic or differential advantage arising from mindfulness training, with or without yoga, regarding the aspects of attention regulation. There was no consistent influence of homework quantity or quality. The implications for mindfulness training in academic contexts are discussed. (shrink)

If there is to be any progress in the debate about what sort of positive moral status Kant can give the emotions, we need a taxonomy of the terms Kant uses for these concepts. It used to be thought that Kant had little room for emotions in his ethics. In the past three decades, Marcia Baron, Paul Guyer, Barbara Herman, Nancy Sherman, Allen Wood and others have argued otherwise. Contrary to what a cursory reading of the Groundwork may indicate, Kant (...) thinks the emotions play an important role in the moral life. I want to extend the work of Baron, Guyer, Herman, Sherman and Wood in three ways. First, I will set out in a diagram Kant's taxonomy of feelings and emotions. Agreement on such a taxonomy should make it easier to evaluate debates about Kant and the emotions. Second, I will focus on a certain subclass of emotions – reason-caused affects – that have previously received little attention, even from these Kant scholars. Third, these scholars base much of their defence of Kant on his later works – especially the Metaphysics of Morals and the Anthropology – but Kant's fairly rich taxonomy of the emotions, including reason-caused affects, is clearly in place at least as early as the Critique of Judgment . I believe that the Critique of Judgment is an importantly ignored resource for understanding the moral role of the emotions for Kant. The third Critique makes positive, philosophically interesting claims about the emotions and morality. Kant emphasizes certain roles for emotions in this work that he develops to the same extent nowhere else. Nevertheless, the Critique of Judgment goes all but unmentioned by many who write on these issues. In what follows, I will defend as many of my claims as possible using the third Critique. (shrink)

Definition of the problemAdvance directives involve evaluative assumptions about the further course of one’s life that can be more or less appropriate and thus call for ethical reflection. This contribution focuses on the basis and criteria of such assumptions. We argue that considerations regarding the temporal structure of a good life constitute a particularly relevant perspective in this context.ArgumentsEmpirical studies on the individual composition of advance directives point to the important role of personal values and life plans that can change (...) over time. Therefore, we first contextualize advance directives from the perspective of an ethics of the good life and then discuss their implications with regard to different levels of temporality, comprising fundamental parameters of human existence in time, cultural models of the life course, as well as narratives of the individual trajectory of life.ConclusionConceptions of a good life and its temporal structure represent an important perspective for drafting and interpreting advance directives. Their consideration provides a more nuanced understanding of the evaluative implications of advance care planning. This can benefit individual patients, service providers, as well as policy makers. (shrink)

This article is a critical analysis of Ingrid Robeyns’ “economic limitarianism” (2017, 2019, 2022), the suggestion that there is a moral case against allowing people to be richer than they need to be in order to achieve full flourishing. Wealth above a certain “riches line” lacks value and should be capped at that level. Robeyns claims that limitarianism is justified as a partial theory of economic justice, since vast wealth is a threat to political equality and the revenue raised from (...) taxing wealth can be used to meet urgent needs. She also claims that limitarianism is problem-driven philosophy and should be judged by its capacity to address problems in the world as it is. The argument in this article is that limitarianism fails on its own premises, both as partial theory of justice and as guide to decision-making. The arguments invoked in its favour as theory does not provide reasons to support it over other redistributive schemes. As guide to practical action, it runs counter to what empirical research reveals about how attitudes to economic inequality works in that people’s acceptance of inequality adjusts: the more unequal a society is, the more inequality is accepted as fair. By disregarding inequalities below the riches-line as well as the economic system that produces them, limitarianism has no tools for countering this adjustment and risks legitimating a politics of inequality. Anyone who shares Robeyns’ concerns about economic inequality have reason to be wary of limitarianism. (shrink)

A Brief History of the Paradox is the first narrative history of paradoxes. Sorenson draws us deep inside the tangles of riddles, paradoxes and conundrums by answering the questions which are seemingly unanswerable. Can God create a stone too heavy for him to lift? Can time have a beginning? Which came first, the chicken or the egg? Filled with illuminating anecdotes, A Brief History of the Paradox is vividly written and will appeal to anyone who finds trying to answer unanswerable (...) questions a paradoxically pleasant endeavour. (shrink)

First published in 1984, this is a study of categorization practices: how people categorize each other and their actions; how they describe, infer, and judge. The book presents a sociological analysis and description of practical activities and makes a cogent contribution to the study of how the moral order actually works in practical communicative contexts. Among the issues dealt with are: collectivity categorizations, the organization of lists and descriptions, moral attribution and inferences, and the relationship between standards of morality and (...) standards of rationality. (shrink)

The biofuel boom is placing enormous demands on existing cropping systems, with the most crucial consequences in the agri-food sector. The biofuel industry is responding by initiating private governance and certification. The Roundtable on Sustainable Palm Oil (RSPO) and the Cramer Commission, among others, have formulated criteria on “sustainable” biofuel production and processing. This article explores the legitimacy of private governance and certification by the biofuel industry, highlighting opportunities and challenges. It argues that the concept of output based legitimacy is (...) problematic in the case of biofuel as long as no consensus or commonly agreed “best” solution has been established on what sustainable biofuel production is. Furthermore, it shows that the private governance initiatives analyzed fail to adequately include actors from developing countries. Finally, the article argues that we need mechanisms for control and accountability in order to guarantee that the political output of biofuel certification serves the common welfare. (shrink)

A large number of legal rules create an obligation to prevent, repair or otherwise mitigate damage to human health or the environment. Many of these rules require that a legally relevant causal relation between human behaviour and the damage at issue is established, and in the establishment of causal relations of this kind scientific information is often pressed into service. This thesis examines this specifically legal use of scientific information. It shows that many legally relevant causal relations cannot be established (...) in this way. It also shows that the legal strategy for dealing with epistemic difficulties by relaxing the standard of proof is of limited value in tackling this problem. Consequently, the legal rules focused upon are less efficient tools for combating damage to human health and the environment than their appearances suggest. Other legal means to achieve this aim should therefore be considered. The thesis begins by presenting a framework which can be used to solve some important problems with communication and the division of labour that arise when scientific information is used to answer legal questions. This framework recognizes both epistemological and ontological differences between law and science. The latter are differences between the kinds of entity which are relevant in distinct theoretical contexts; the former, by contrast, are differences between applicable standards of proof. In subsequent parts of the thesis this framework shapes the discussion of the question: To what extent can legally relevant causal relations, involving legally significant entities, be established through the application of scientific information about other, scientifically relevant entities and legal standards of proof. The thesis concludes with a discussion of some of the ways in which the legal regulation could, potentially, be adapted, so as to counteract damage to human health and the environment more efficiently. (shrink)

One of the factors that contributes to an agent’s praiseworthiness and blameworthiness — his or her moral worth — is effort. On the one hand, agents who act effortlessly seem to have high moral worth. On the other hand, agents who act effortfully seem to have high moral worth as well. I explore and explain this pair of intuitions and the contour of our views about associated cases.

Nous partons baliser des milieux d’apprentissage non-hiérarchiques, non-rentables et non-disciplinaires où des collectifs se regroupent pour étudier des problèmes qui les interpellent : ils nous permettent de questionner et d’aérer d’une manière vitale nos structures de formation et de recherche. Il faut ne pas rester enlisé dans le dedans toxique et visqueux qui se déploie à la jonction entre l’intérieur de l’institution académique et l’extérieur du marché néo-libéral….