The attention being paid to ethics education in accounting has been increasing, especially after the corporate accounting scandals at the turn of the century. This paper provides a comprehensive overview of the existing research in the field of ethics education in accounting. To synthesize past research, a bibliometric analysis that references 134 primary studies is performed and three bibliometric methods are applied. First, we visualize the historical evolution of ethics education in accounting research through historiography. Second, we use bibliographic coupling (...) to identify clusters of ethics education in accounting research before, during, and after major corporate scandals. Third, we perform a co-word analysis to connect the identified patterns into a map of a contextual space. The results reveal, in each decade, not only an increasing academic focus on this field of research, but also an increasing number of different research clusters. While the clusters Factors affecting moral judgement, Perception of ethics, and Lack of ethics topics in the last research period develop further from the respective clusters in the previous periods, Accounting beyond technical skills, Integration of ethics in accounting education, Use of developed ethics frameworks, and Professional values on the contrary develop anew in the last decade, as a consequence of a growing demand for teaching ethics. Overall, the paper presents the development patterns of ethics education in accounting research and sets up a research agenda that encourages future research. (shrink)

The paper addresses a plea by accounting educators that ethics should be integrated into the accounting curriculum (Poje and Zaman Groff 2022). Further, accountants should teach ethics. Case learning is consistent with Bloom’s (1956) taxonomy of six levels of learning. The ethics literature supports using cases to teach ethics because cases allow each student to put themselves in the position of a decision-maker. Case selection should engage the learner emotionally. Therefore, current issues are preferable. With these goals—engaging the (...) student as a learner, ensuring action learning, and meeting the learning taxonomy of Bloom, the paper provides educators with a suggested road map of case materials that can be employed in accounting courses across the program. Road maps are a means to demonstrate a holistic view of curriculum design and learning execution across specific accounting courses. (shrink)

In this interview, Ruth Groff discusses how she came to be a realist, her role as a community organizer, her relationship to critical realism, and various issues arising from her published work over the years. Discussion ranges across the nature of positivism and its legacy, the concept of falsehood, realism about causal powers, mind-independent reality, the history of philosophy, and the underlying interest in ideology-critique that runs through her thinking.

Groff defends 'realism about causality' through close discussions of Kant, Hilary Putnam, Brian Ellis and Charles Taylor, among others. In so doing she affirms critical realism, but with several important qualifications. In particular, she rejects the theory of truth advanced by Roy Bhaskar. She also attempts to both clarify and correct earlier critical realist attempts to apply realism about causality to the social sciences. By connecting issues in metaphysics and philosophy of science to the problem of relativism, Groff (...) bridges the gap between the philosophical literature and broader debates surrounding socio-political theory and poststructuralist thought. This unique approach will make the book of interest to philosophers and socio-political theorists alike. (shrink)

Ontology. Revisited. Groff's argument cuts against a familiar anti-metaphysical grain. Social and political philosophy, she maintains, is not as metaphysically neutral as it may seem. Even the most deontological of theories connects up with a ...

Ng :255–285, 1995. https://doi.org/10.1007/bf00852469) models the evolutionary dynamics underlying the existence of suffering and enjoyment and concludes that there is likely to be more suffering than enjoyment in nature. In this paper, we find an error in Ng’s model that, when fixed, negates the original conclusion. Instead, the model offers only ambiguity as to whether suffering or enjoyment predominates in nature. We illustrate the dynamics around suffering and enjoyment with the most plausible parameters. In our illustration, we find surprising results: (...) the rate of failure to reproduce can improve or worsen average welfare depending on other characteristics of a species. Our illustration suggests that for organisms with more intense conscious experiences, the balance of enjoyment and suffering may lean more toward suffering. We offer some suggestions for empirical study of wild animal welfare. We conclude by noting that recent writings on wild animal welfare should be revised based on this correction to have a somewhat less pessimistic view of nature. (shrink)

Talk of powers is muddled. Building upon Powers and capacities in philosophy: The new aristotelianism, Routledge, London, 2012a, pp 207–227), I disambiguate four senses of the term: powers construed as activity, as capacity/potentiality, as essence and as necessity, respectively, in an attempt to clarify what it is that realists about causal powers take themselves to be realists about.

I argue that realism about causal powers sublates the passivist, Humean-inflected free will problematic. In the first part of the paper I show that adopting what I call ‘powers-non-determinism’ reconfigures the conceptual terrain with respect to the causation component of the contemporary problematic. In part two I show how adopting ‘powers-non-determinism’ significantly alters the nature of the discussion with respect to the agency component of the problematic. In part three I compare ‘powers-non-determinism’ to an otherwise- Humean agent causal position.

This cutting edge collection of new and previously published articles by philosophers and social scientists addresses just what it means to invoke causal ...

This comparative examination of Nietzsche and the Islamic philosopher al-Kindi emphasizes their mutual commitment to the recovery of classical Greek and Hellenistic thought and the idea of philosophy as a way of life. Affiliating both thinkers with the Stoic lineage in particular, I examine the ways in which they appropriate common themes such as fatalism, self-cultivation via spiritual exercises, and the banishing of sorrow. Focusing primarily on their respective conceptions of self and nature, I argue that the antipodal worldviews of (...) al-Kindi and Nietzsche can be understood as a bifurcation of Stoic philosophy. (shrink)

A unique introductory guide to the rich, complex and diverse tradition of Islamic philosophy, this book comprises over a hundred concise entries, alphabetically ordered and cross-referenced for easy access. All the essential aspects of the Islamic philosophical tradition are covered here: key figures, schools, concepts, topics and issues. Articles on the Peripatetics, Isma'ilis, Illuminationists, Sufis, kalam theologians and later modern thinkers are supplemented by entries on classical Greek influences as well as Jewish philosophers who lived and worked in the Islamic (...) world. Topical entries cover various issues and key positions in all the major areas of philosophy, making clear why the central problems of Islamic philosophy have been, and remain, matters of rational disputation. (shrink)

This article considers the significance of the Blessed Isles in Nietzsche’s Thus Spoke Zarathustra. They are the isolated locale to which Zarathustra and his fellow creators retreat in the Second Part of the book. I trace Zarathustra’s Blessed Isles back to the ancient Greek paradisiacal afterlife of the makarōn nēsoi and frame them against Nietzsche’s Platonic conception of philosophers as “commanders and legislators,” but I argue that they represent something more like a modern Epicurean Garden. Ultimately, I suggest that Zarathustra’s (...) Epicurean impulse toward withdrawal (whether into a sequestered friendship community or mountain solitude) undermines his Platonic attempts at great politics. (shrink)

A realist, powers‐based metaphysics is very much on the table in contemporary metaphysics, and is beginning to take hold in philosophy of mind and philosophy of science. On this picture, causality is (roughly) a matter of the powers that things have to effect change(s) in other things. The realist view is at odds with every version of Humeanism, according to all of which causation is not, in the end, about the exercise of powers, but rather, in one way or another, (...) about regular sequences. The chapter has two parts. In the first part the chapter considers how it is that analytic philosophers of social science have been able thus far to side‐step the critique of Humeanism. In the second part, the chapter considers how analytic philosophy of social science might look different, were Humeanism no longer to be its tacit metaphysics. (shrink)

This paper initiates a dialogue between classical Islamic philosophy and late modern European thought, by focusing on two peripheral, ‘heretical’ figures within these traditions: Abū Bakr Muḥammad ibn Zakariyāʾ al-Rāzī and Friedrich Nietzsche. What affiliates these thinkers across the cultural and historical chasm that separates them is their mutual fascination with, and profound indebtedness to, ancient Greek and Hellenistic philosophy. Given the specific themes, concerns and doctrines that they appropriate from this common source, I argue that al-Rāzī and Nietzsche should (...) be read as Epicureans and seen in relation to their predecessor as part of the subterranean tradition of philosophical naturalism. However, while each figure appropriates the philosophy of Epicurus, they ultimately transform it in important ways: al-Rāzī offers us a qualified “Platonic” Epicureanism, while Nietzsche forges a radicalized “Dionysian” Epicureanism. The point of such a comparative examination is twofold. First, analyzing the divergent paths of these “wayward” Epicureans sheds new light on the historical trajectory of naturalism as a philosophical stance (as well as its current prospects and limitations). Second, by initiating a dialogue between the classical Islamic and modern European philosophical traditions, we can better understand the antagonisms and shared concerns between these two horizons, as well as the ambiguities and self-questioning that occur within them. (shrink)

Lack of clarity about underlying philosophical commitments leads to lack of clarity at other levels of analysis. Here I show that the literature on so-called “causal mechanisms” is rife with conceptual problems, stemming from insufficient rigor with respect to the metaphysics of causation.

Wholes, parts, form and powers Content Type Journal Article Category Book Review Pages 1-4 DOI 10.1007/s11016-011-9585-6 Authors Ruth Porter Groff, Department of Political Science, Saint Louis University, 3750 Lindell Blvd, St. Louis, MO 63108-3412, USA Journal Metascience Online ISSN 1467-9981 Print ISSN 0815-0796.

Subject & Object is a thematic collection of classic works by Max Horkheimer, Theodor Adorno, and Herbert Marcuse, designed to foreground the authors' philosophical concerns, especially in the areas of epistemology, ontology, and method. The volume, which includes lucid introductions to all of the selections, illustrates Frankfurt School approaches to questions such as the nature of reason; the limits of empiricism, pragmatism and Kantian transcendental idealism; the case for materialism; the difficulty of thinking counterfactually; and the ideological character of mainstream (...) social science. Many of the pieces in the volume are otherwise out of print. Subject & Object will be a resource for social, political, and cultural theorists who may be less familiar with the philosophical aspects of the Frankfurt School, for analytic philosophers who may not have had previous exposure to their work at all, and for anyone wanting access to these seminal texts. (shrink)

I argue that critical realists think pretty much what Tukka Kaidesoja says that he himself thinks, but also that Kaidesoja’s objections to the views that he attributes to critical realists are not persuasive.

The last twenty-five years or so have seen the emergence of exciting comparative work on Nietzsche and various philosophical traditions beyond the bounds of Europe. So far, however, the emphasis has been primarily on the cultures of India, China and Japan, with an almost exclusive focus on Buddhist, Hindu, Daoist, and Confucian traditions. Surprisingly, little work has been done on Nietzsche and the Islamic tradition. In this paper, I sketch out Nietzsche’s understanding of Islam, the ways in which he uses (...) it as a resource for his critique of Christianity and European modernity and the criticisms he has to make of it as one of the great monotheistic world religions. I then argue for the need to engage Nietzsche with specific Islamic falāsifa of the classical period (9-12th c.) rather than Islam itself, as some recent scholars have attempted to do. Although Nietzsche himself seems to have had no direct familiarity with any of the falāsifa, there are, I argue, many entry points for productive comparison and dialogue. This is at least in part because they share a significant common heritage: both were careful students of classical Greek and Hellenistic thought, and both put the insights they encountered there to work in bold new ways. Indeed, they appropriated, transformed and reanimated Greek ideas in new contexts and towards new ends that their progenitors would scarcely have recognized, and that were often radically challenging to their contemporaries. I focus here on a few select themes—the idea of philosophy as a “way of life,” the ideal of “becoming like God so far as it is possible” and the Platonic figure of the philosopher-ruler, all of which get taken up and re-imagined in radically novel and sometimes antipodal ways. (shrink)

In this paper I focus on the figure of the ape in Nietzsche's texts, and how it fits into his putative naturalism. I examine the lowly status and ignoble qualities that he associates with this animal and argue that they betray a residual anthropocentricism profoundly at odds with Nietzsche's dehumanized conception of nature. Accordingly, I suggest a reading of Nietzsche's ape remarks that brings them more into accord with his non-teleological and non-hierarchical conception of species. Ultimately, I argue that a (...) robust, thorough going Nietzschean naturalism would require the affirmation of the ape, including everything it comes to represent for Nietzsche. (shrink)

A vast historical, cultural and philosophical chasm separates the thought of the 10th century Islamic philosopher al-Farabi and Friedrich Nietzsche, the progenitor of postmodernity. However, despite their significant differences, they share one important commitment: an attempt to resuscitate and reappropriate the project of Platonic political philosophy, particularly through their conceptions of the “true philosopher” as prophet, leader, and lawgiver. This paper examines al-Farabi and Nietzsche’s respective conceptions of the philosopher as commander and legislator against the background of their Platonic source, (...) and reflects upon the human cost each thinker is willing to abide in order to establish a regime that would be conducive to the perfectibility and flourishing of the human being. (shrink)

This article re-exams the old tension between the philosopher and the city. Reading Ibn Bājja’s Governance of the Solitary and Nietzsche’s Thus Spoke Zarathustra against the background of Plato’s Republic, I argue that they both embrace several key aspects of Platonic political philosophy: the assumption that philosophical natures can grow spontaneously in sick cities, the ideal of the philosopher legislator and the correlative project of founding a virtuous new regime. Yet in preparation for this final task, each prescribes a regimen (...) of solitude for philosophers, so that they might preserve their own health and autonomy. While this spiritual exercise at first appears merely temporary and provisional—aimed at the cultivation of a philosopher ruler and the eventual establishment of a healthy political regime —I argue that both Ibn Bājja and Zarathustra ultimately abandon their Platonic ambitions and opt instead for the apolitical contemplative life. (shrink)

A discussion of the different ways in which the Islamicate philosophical tradition has been characterized and categorized in Anglo-European scholarship.

This paper examines the significance of Epicureanism for Nietzsche’s critique of Christian monotheism and his subsequent attempt to reanimate a kind of this-worldly, affirmative religiosity of immanence. After a brief overview of the pivotal role that Epicurus’ thought plays in the death of God, I focus on Epicurus’ own residual conception of the gods and the ways in which Nietzsche strategically retrieves it and puts it use in his writing. Nietzsche juxtaposes the distant, serene, indifferent Epicurean gods with the omniscient, (...) intrusive, jealous and needy God of middle-Eastern monotheisms. One might say that they constitute a ‘halfway house’ of sorts between Christianity and Nietzsche’s new Dionysian religion of the earth. But they also figure prominently in his own conflicted desire to intervene in the aleatory course of natural history and legislate the the future of humanity: Nietzsche finds he cannot simply look down with “the mocking and aloof eyes” of an Epicurean god upon the degeneration and diminution of the human being under Christian ascetic regimes of cultivation. Ultimately, Nietzsche fails to achieve the divine temperament of the Epicurean gods (looking down from afar on human ignorance, desire and suffering with a noble pathos of distance). Forthcoming 2022. (shrink)

I argue that Aristotelians who are sympathetic to the critique of liberal moral categories put forward by Alasdair MacIntyre ought to avail themselves of Marx's analysis of capitalism in Capital, Volume 1. Broadly speaking, there are two reasons for such a recommendation. First, Marx's account shows capitalism to be the sociological substrate for the evisceration of particularity (coupled with the hold instrumental reason) that so concerns MacIntyre and other Aristotelians. I offer an explanation for why MacIntyre seems not to appreciate (...) this. Second, Marx's own thinking is markedly Aristotelian, in ways that I specify. (shrink)

I examine Zarathustra's increasing ambivalence about his role as philosopher-prophet-legislator, connecting the speech "On Passing By" (Z III.7) with his doctrine of amor fati (GS 276) as a pivotal moment in his gradual ascent up the ladder of love/affirmation and consequent overcoming of great politics. Forthcoming 2022.

This paper examines Nietzsche’s conflicted relation to Epicurus, an important naturalistic predecessor in the ‘art of living’ tradition. I focus in particular on the Epicurean credo “live unnoticed” (lathe biōsas), which advocated an inconspicuous life of quiet philosophical reflection, self-cultivation and friendship, avoiding the public radar and eschewing the larger ambitions and perturbations of political life. Perhaps unsurprisingly, the idea looms largest and is most warmly received in Nietzsche’s middle period writings, where one finds a repeated concern with prudence, withdrawal (...) and concealment, and where the primary emphasis is on private pluralistic experiments in therapeutic self-cultivation among small groups of free spirits. The idea of the Epicurean Garden appeals greatly to Nietzsche at this time as well, and I suggest that Zarathustra’s Blessed Isles are best understood as a friendship community along these lines. However, Nietzsche’s growing impatience with human imperfections and the siren song of great politics eventually lead him away from Epicurus and back to Plato. Beginning with Zarathustra, the paradigm of the modest, hidden helpful philosopher-therapist is replaced by the more ambitious philosopher-legislator who takes upon himself the task of determining the future of humanity. Nonetheless, I argue that we can profit more from the modest, practical insights of Nietzsche’s Epicurean art of living. (short version). (shrink)

A philosophical examination of 'new wave' as a musical genre, focusing on its developmental history and relation to punk as well as its unique ethos and aesthetic. Forthcoming 2021.

In this essay I examine the tension between Nietzsche's doctrine of amor fati and his political project of Zuchtung. As philosophical naturalist, Nietzsche espouses a love of fate and a respect for necessity and reality. However, as philosophical legislator, he apparently denies the fatality of the human being in his attempts to cultivate or perfect it. I argue that Nietzsche's Zuchtung differs importantly from "idealistic" varieties of legislation in that it both requires and aims at the affirmation of fate. On (...) my reading, Nietzsche's nomothetic project neither contradicts nor undermines his naturalistic project: rather it represents its apotheosis and culmination. (shrink)

In this lecture I argue that it is not possible for social scientists or others engaged in making causal claims about the world to be neutral with respect to the question of what causation is. One need not be in possession of a full-blown account, but one must know whether or not, in saying that something is the cause of a given outcome, one intends to say that it has actively produced or generated that outcome. Following Brian Ellis, I refer (...) to accounts according to which the answer would be ‘No’ as ‘passivist’. One is free to be a passivist, but it is not possible to be neither a passivist nor an anti-passivist. (shrink)

The present stage in the development of our society is marked by serious changes in social morality. The building of communism is entering a new stage. The man of the communist future is taking shape and being perfected before our eyes. Under these conditions, the Party - and this was emphasized at its Twenty-Fourth Congress - requires of a worker in the arts a thorough examination of contemporary life and of its hero to the full extent of his talent, and (...) demands that his ethical convictions and awareness of spirit be developed. Since this is the case, it is natural that literary criticism faces new, lofty tasks: tasks of analyzing literature in connection with those economic, societal, and moral processes which characterize social existence today. This was stated clearly both at the Party Congress and in the Resolution of the Central Committee of the CPSU "On Criticism in Literature and the Arts" [O literaturno-khudozhestvennoi kritiki]. (shrink)

The following is an assessment of critical realism, a philosophy of science advanced in the mid-1970s to mid-1980s by Roy Bhaskar. My contention is that critical realism points toward a way out of the post-positivist intellectual morass in which we currently find ourselves. ;I identify two challenges posed by proponents of what I refer to as post-positivist perspectivism: epistemic relativism and the anti-realism that relativism presupposes. I take these challenges to have political implications, in that both undermine our capacity to (...) talk seriously about falsehood. I argue that critical realism is most valuable as a non-Humean account of causality. As such it provides for a direct counter to anti-realism and an indirect counter to epistemic relativism. ;I attempt to determine the significance of critical realism by engaging with a set of representative interlocutors: Kant, Hilary Putnam, Charles Varela and Rom Harre, Brian Ellis and, to a limited extent, Charles Taylor. Following an introductory chapter, in which I set out Bhaskar's position, I devote a chapter to Kant's transcendental idealism, a chapter to Hilary Putnam's internal realism, a chapter to Bhaskar's theory of truth and a chapter to Bhaskar's extension of his views to the social and psychological sciences. In the chapter on Bhaskar's philosophy of social and psychological science I respond to objections raised by Charles Varela and Rom Harre in relation to the causal efficacy of social structures, and to objections raised to the general position, articulated by Brian Ellis. I also raise certain concerns of my own regarding Bhaskar's conceptualization of the efficacy of reasons and his treatment of actions. I conclude by reflecting, in a final chapter, on the significance of Bhaskar's work in relation to the challenges of relativism and anti-realism. (shrink)

"Powers and Capacities in Philosophy" is designed to stake out an emerging, discipline-spanning neo-Aristotelian framework grounded in realism about causal powers. The volume brings together for the first time original essays by leading philosophers working on powers in relation to metaphysics, philosophy of natural and social science, philosophy of mind and action, epistemology, ethics and social and political philosophy. In each area, the concern is to show how a commitment to real causal powers affects discussion at the level in question. (...) In metaphysics, for example, realism about powers is now recognized as providing an alternative to orthodox accounts of causation, modality, properties and laws. Dispositional realist philosophers of science, meanwhile, argue that a powers ontology allows for a proper account of the nature of scientific explanation. In the philosophy of mind there is the suggestion that agency is best understood in terms of the distinctive powers of human beings. Those who take virtue theoretic approaches in epistemology and ethics have long been interested in the powers that allow for knowledge and/or moral excellence. In social and political philosophy, finally, powers theorists are interested in the powers of sociological phenomena such as collectivities, institutions, roles and/or social relations, but also in the conditions of possibility for the cultivation of the powers of individuals. The book will be of interest to philosophers working in any of these areas, as well as to historians of philosophy, political theorists and critical realists. (shrink)

The volume brings together for the first time original essays by leading philosophers working on powers in relation to metaphysics, philosophy of natural and social science, philosophy of mind and action, epistemology, ethics and social and political philosophy. In each area, the concern is to show how a commitment to real causal powers affects discussion at the level in question. In metaphysics, for example, realism about powers is now recognized as providing an alternative to orthodox accounts of causation, modality, properties (...) and laws. Dispositional realist philosophers of science, meanwhile, argue that a powers ontology allows for a proper account of the nature of scientific explanation. In the philosophy of mind there is the suggestion that agency is best understood in terms of the distinctive powers of human beings. Those who take virtue theoretic approaches in epistemology and ethics have long been interested in the powers that allow for knowledge and/or moral excellence. In social and political philosophy, finally, powers theorists are interested in the powers of sociological phenomena such as collectivities, institutions, roles and/or social relations, but also in the conditions of possibility for the cultivation of the powers of individuals. The book will be of interest to philosophers working in any of these areas, as well as to historians of philosophy, political theorists and critical realists. (shrink)

Individuals unvaccinated against COVID-19 (C19) experienced prejudice and blame for the pandemic. Because people vastly overestimate C19 risks, we examined whether these negative judgements could be partially understood as a form of scapegoating (ie, blaming a group unfairly for an undesirable outcome) and whether political ideology (previously shown to shape risk perceptions in the USA) moderates scapegoating of the unvaccinated. We grounded our analyses in scapegoating literature and risk perception during C19. We obtained support for our speculations through two vignette-based (...) studies conducted in the USA in early 2022. We varied the risk profiles (age, prior infection, comorbidities) and vaccination statuses of vignette characters (eg, vaccinated, vaccinated without recent boosters, unvaccinated, unvaccinated-recovered), while keeping all other information constant. We observed that people hold the unvaccinated (vs vaccinated) more responsible for negative pandemic outcomes and that political ideology moderated these effects: liberals (vs conservatives) were more likely to scapegoat the unvaccinated (vs vaccinated), even when presented with information challenging the culpability of the unvaccinated known at the time of data collection (eg, natural immunity, availability of vaccines, time since last vaccination). These findings support a scapegoating explanation for a specific group-based prejudice that emerged during the C19 pandemic. We encourage medical ethicists to examine the negative consequences of significant C19 risk overestimation among the public. The public needs accurate information about health issues. That may involve combating misinformation that overestimates and underestimates disease risk with similar vigilance to error. (shrink)