Accountants confronted with ethical dilemmas are expected to comply with their ethical guide or seek advice from their professional body. This study of Chartered Accountants in Ireland records their views on the usefulness of a Code of Ethics, the efficacy of their professional Institute and the need for ethics courses in Continuing Professional Development. Peter Clarke is a lecturer in the Department of Accountancy, University College Dublin, Dublin 4; Nancy Hill and Kevin Stevens are members of the School (...) of Accountancy, DePaul University, Chicago. (shrink)

The need to maintain the public trust in the integrity of the accounting profession has led to increased interest in research that examines the moral reasoning abilities (MRA) of Certified Public Accountants (CPAs). This study examines the MRA of CPAs practicing in small firms or as sole practitioners and the factors that affect MRA throughout their working careers.The results indicate that small-firm accounting practitioners exhibit lower MRA than expected for professionals and that age, gender and socio-political beliefs affect the moral (...) reasoning abilities of small-firm practitioners. We also find that completion of an ethics course in college has a positive impact on MRA. Also, the survey respondents indicate overwhelming support for including ethics courses within the business curriculum. Finally, the fact that those accountants with the lowest MRA are the least supportive of ethical training may indicate the need for mandatory, rather than optional, training in ethics both in university and Continuing Professional Education courses. (shrink)

This book offers the first fully documented and historically contextualised account of the origins and implications of the concept of community in the work of Nancy and Blanchot. It analyses in detail the underlying philosophical, political, literary, and religious implications of the often misrepresented debate between Blanchot and Nancy.

This article is the lead piece in a special report that presents the results of a bioethical investigation into chimeric research, which involves the insertion of human cells into nonhuman animals and nonhuman animal embryos, including into their brains. Rapid scientific developments in this field may advance knowledge and could lead to new therapies for humans. They also reveal the conceptual, ethical, and procedural limitations of existing ethics guidance for human‐nonhuman chimeric research. Led by bioethics researchers working closely with an (...) interdisciplinary work group, the investigation focused on generating conceptual clarity and identifying improvements to governance approaches, with the goal of helping scholars, funders, scientists, institutional leaders, and oversight bodies (embryonic stem cell research oversight [ESCRO] committees and institutional animal care and use committees [IACUCs]) deliver principled and trustworthy oversight of this area of science. The article, which focuses on human‐nonhuman animal chimeric research that is stem cell based, identifies key ethical issues in and offers ten recommendations regarding the ethics and oversight of this research. Turning from bioethics’ previous focus on human‐centered questions about the ethics of “humanization” and this research's potential impact on concepts like human dignity, this article emphasizes the importance of nonhuman animal welfare concerns in chimeric research and argues for less‐siloed governance and oversight and more‐comprehensive public communication. (shrink)

The recent struggle over the confirmation of Clarence Thomas and the credibility of Anita Hill raises in a dramatic and pointed way many of the issues at stake in theorizing the public sphere in contemporary society. At one level, the Senate Judiciary Committee hearings on Hill’s claim that Thomas sexually harassed her constituted an exercise in democratic publicity as it has been understood in the classical liberal theory of the public sphere. The hearings opened to public scrutiny a (...) function of government, namely, the nomination and confirmation of a Supreme Court justice. They thus subjected a decision of state officials to the force of public opinion. Through the hearings, in fact, public opinion was constituted and brought to bear directly on the decision itself, affecting the process by which the decision was made as well as its substantive outcome. As a result, state officials were held accountable to the public by means of a discursive process of opinion and will formation.Yet that classical liberal view of the public sphere does not tell the whole story of these events.1 If were examine the Thomas confirmation struggle more closely, we see that the very meaning and boundaries of the concept of publicity was at stake. The way the struggle unfolded, moreover, depended at every point on who had the power to successfully and authoritatively define where the line between the public and the private would be drawn. It depended as well on who had the power to police and defend that boundary. 1. See Jürgen Habermas, The Structural Transformation of the Public Sphere: An Inquiry into a Category of Bourgeois Society, trans. Thomas Burger. Nancy Fraser is associate professor of philosophy and faculty fellow of the Center for Urban Affairs and Policy Research at Northwestern University, where she also teaches in the women’s studies program. She is the author of Unruly Practices: Power, Discourse, and Gender in Contemporary Social Theory. She is currently working on Keywords of the Welfare State, a jointly authored book with Linda Gordon. (shrink)

in her 2010 paper, "the new politics of community," Dr. Collins's argument on community as conceptually and practically a political construct provides a vital connection to the American philosophical tradition, particularly the work of W. E. B. Du Bois and John Dewey. In my response to her paper, I combine components of her argument with her earlier work in black feminist epistemology. I tie these insights to Du Bois's and Dewey's arguments regarding how communities develop. These are then connected to (...) the work by transnational feminist Chandra Mohanty and political scientist Benedict Anderson on imagined communities. I use these to develop a framework for thinking of some communities as communities of epistemic... (shrink)

In a recent volume titled Demande (Expectation), containing texts written over a period of more than thirty years, but each devoted to different aspects of the relationship between philosophy and literature, Jean-Luc Nancy offers a suggestive account of their mutual genesis and ongoing dialogue in order to underline the way in which, beyond their apparent dialectical reciprocity, philosophy and literature are each inseparable from the unanswered and unanswerable questions they ask themselves and each other. Both, in other words, are (...) said to belong to the “in-between,” that fragile zone of undecidability that, according to Nancy’s reading of Kant, is a salient characteristic of all supposed self-identity. This article explores some of the implications of Nancy’s formulation as it affects the seemingly intractable question of myth’s interruption. It considers in particular some of the problematic features, deriving, it argues, from the inescapable fragility of thought itself, that may to be found in Nancy’s sometimes tense and contradictory engagement with the work of Maurice Blanchot, the subject of two important essays in Demande, which raises probing questions of Nancy’s own philosophical enterprise. (shrink)

Nancy Cartwright begins her recent book, Hunting Causes and Using Them, by noting that while a few years ago real causal claims were in dispute, nowadays “causality is back, and with a vengeance.” In the case of the social sciences, Keith Morrison writes that “Social science asks ‘why?’. Detecting causality or its corollary—prediction—is the jewel in the crown of social science research.” With respect to the health sciences, Judea Pearl writes that the “research questions that motivate most studies in (...) the health sciences are causal in nature.” However, not all data used by people interested in making causal claims come from experiments that use random assignment to control and treatment groups. Indeed, much research in the social and health science depends on non-experimental, observational data. Thus, one of the most important problems in the social and health sciences concerns making warranted causal claims using non-experimental, observational data; viz., “Can observational data be used to make etiological inferences leading to warranted causal claims?” This paper examines one method of warranting causal claims that is especially widespread in epidemiology and the health sciences generally—the use of causal criteria. It is argued that cases of complex causation generally, and redundant causation—both causal overdetermination and causal preemption—specifically, undermine the use of such criteria to warrant causal claims. (shrink)

Visual experience is shaped by a number of factors that are independent of the external objects that we perceive—factors like lighting, angle of view, and the sensitivities of photoreceptors in the retina. This paper seeks to catalog, analyze, and explain the fluctuations in visual phenomenology that are due to such factors.

We address the ethics of scenarios in which one party entraps, intentionally tempts or intentionally tests the virtue of another. We classify, in a new manner, three distinct types of acts that are of concern, namely acts of entrapment, of intentional temptation and of virtue testing. Our classification is, for each kind of scenario, of itself neutral concerning the question whether the agent acts permissibly. We explain why acts of entrapment are more ethically objectionable than like acts of intentional temptation (...) and why these, in turn, are more ethically objectionable than like acts of virtue testing. Along the way, we scrutinize, and eventually reject, the view that acts of entrapment are ethically unacceptable because intentional temptation is involved in entrapment. (shrink)

I defend a new version of the non-identity theodicy. After presenting the theodicy, I reply to a series of objections. I then argue that my approach improves upon similar approaches in the literature.

One might think that if the majority of virtue signallers judge that a proposition is true, then there is significant evidence for the truth of that proposition. Given the Condorcet Jury Theorem, individual virtue signallers need not be very reliable for the majority judgment to be very likely to be correct. Thus, even people who are skeptical of the judgments of individual virtue signallers should think that if a majority of them judge that a proposition is true, then that provides (...) significant evidence that the proposition is true. We argue that this is mistaken. Various empirical studies converge on the following point: humans are very conformist in the contexts in which virtue signalling occurs. And stereotypical virtue signallers are even more conformist in such contexts. So we should be skeptical of the claim that virtue signallers are sufficiently independent for the Condorcet Jury Theorem to apply. We do not seek to decisively rule out the relevant application of the Condorcet Jury Theorem. But we do show that careful consideration of the available evidence should make us very skeptical of that application. Consequently, a defense of virtue signalling would need to engage with these findings and show that despite our strong tendencies for conformism, our judgements are sufficiently independent for the Condorcet Jury Theorem to apply. This suggests new directions for the debate about the epistemology of virtue signalling. (shrink)

In the past ten years, there has been growing interest in and concern about protecting the privacy of personal medical information. Insofar as medical records increasingly are stored electronically, and electronic information can be shared easily and widely, there have been legislative efforts as well as scholarly analyses calling for greater privacy protections to ensure that patients can feel safe disclosing personal information to their health-care providers. At the same time, the volume of biomedical research conducted in this country continues (...) to grow. The budget of the National Institutes of Health, for example, was $20,298 million in 2001, having more than doubled from a budget of $9,218 million 10 years before. This growing body of research includes increased efforts to use stored medical records as a source of data for health services, epidemiologic, and clinical studies. (shrink)

I present a counterexample to Kirk-Giannini’s Dilemmatic Theory of gaslighting.

Under a ‘dirty hands’ model of undercover policing, it inevitably involves situations where whatever the state agent does is morally problematic. Christopher Nathan argues against this model. Nathan’s criticism of the model is predicated on the contention that it entails the view, which he considers objectionable, that morally wrongful acts are central to undercover policing. We address this criticism, and some other aspects of Nathan’s discussion of the ‘dirty hands’ model, specifically in relation to state entrapment to commit a crime. (...) Using János Kis’s work on political morality, we explain three dilemmatic versions of the ‘dirty hands’ model. We show that, while two of these are inapplicable to state entrapment, the third has better prospects. We then pursue our main aim, which is to argue that, since the third model precludes Nathan’s criticism, a viable ‘dirty hands’ model of state entrapment remains an open possibility. Finally, we generalize this result, showing that the case of state entrapment is not special: the result holds good for policing practices more generally, including such routine practices as arrest, detention, and restraint. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Teaching Ethics in the Health Care SettingPart II: Sample SyllabusMary Carrington Coutts (bio)The National Reference Center for Bioethics Literature at the Kennedy Institute of Ethics receives many inquiries from instructors at institutions that are just beginning to teach medical ethics. In an effort to assist those individuals, we have devised a syllabus that could be adapted for many uses. This is intended to be an introductory level syllabus, perhaps (...) one that would be appropriate for continuing staff education in a hospital or for an undergraduate college course. Of course, every instructor has his or her own style and preference for course content. This is offered merely as a place to start.Recognizing that participants bring a variety of backgrounds to a course, four possible text books and two casebooks have been selected as texts for a course in health care ethics. There are a number of other books that also could have been chosen. Some of these are listed in Scope Note 15: Basic Resources in Bioethics (published in the Kennedy Institute of Ethics Journal 1 (1): 75-90, March 1991). Other video selections are listed in Scope Note 9: Bioethics Audiovisuals: 1982-Present (1988); (available directly from the National Reference Center for Bioethics Literature). Additional recommendations for works that provide cross-cultural or international views of medical ethics appear in the supplemental readings list at the end of this syllabus.TextbooksBiomedical Ethics. Edited by Thomas A. Mappes and Jane S. Zembaty. 3rd ed. New York: McGraw-Hill, 1990, 641 pp. Cited: (M&Z). This text is well-suited for undergraduate education, with selected readings by philosophers, lawyers, and physicians. Includes 45 brief case studies to [End Page 263] illustrate various units of readings.Contemporary Issues in Bioethics. Edited by Tom L. Beauchamp and LeRoy Walters. 3rd ed. Belmont, CA: Wadsworth Pub. Co., 1989, 655 pp. Cited: (B&W). Appropriate for upper-level undergraduate or graduate education, this text includes selected readings by important philosophers, lawyers, physicians, and organizations. Includes the abridged texts of many significant court cases and government or organizational documents. Does not include case studies.Ethical Issues in Modern Medicine. Compiled by John Arras and Nancy K. Rhoden. 3rd ed. Mountain View, CA: Mayfield, 1989, 585 pp. Cited: (A&R). This text is suitable for upper-level undergraduate or graduate studies. It includes selections from well-respected lawyers, philosophers, and a few physicians. Includes excerpts from important court cases and policy documents. Provides only a few hypothetical case studies but does relate some authentic cases that are relevant to the various sections.Taking Sides: Clashing Views on Controversial Bioethical Issues. Edited by Carol Levine. 3rd ed. Guilford, CT: Dushkin Pub. Group, 1989, 370 pp. Cited: (L). A compilation of contrasting readings from the popular Hastings Center Report, this book is appropriate for undergraduate or continuing health care education. It does not include an introduction to basic biomedical ethical theory. Perhaps less systematic in its approach to bioethics than the previous textbooks, this book covers twenty topics relating to reproduction, death and dying, human and animal experimentation, and selected public policy issues. Provides pro and con arguments for each issue.CasebooksCases in Bioethics: Selections from the Hastings Center Report. Edited by Carol Levine. Rev. and updated ed. New York: St. Martin's Press, 1989, 291 pp. Cited: (HCR). This text includes cases studies taken from the well-known Hastings Center Report. Two or three commentaries usually accompany each case.Pence, Gregory E. Classic Cases in Medical Ethics: Accounts of the Cases That Have Shaped Medical Ethics, With Philosophical, Legal, and Historical Backgrounds. New York: Mc-Graw-Hill, 1990, 398 pp. Cited: (CC). This book describes a collection of famous (and infamous) cases from the history of biomedical ethics. The accounts of the cases here are more detailed than in other texts, and the style is more casual. [End Page 264]Course OutlineBelow are possible topics for discussion, listed with the relevant portions for each book. It is anticipated that only one textbook and one casebook would be chosen for a course. Whenever possible, price information for video purchase or rentals has been included, however this information is subject to change.Session 1... (shrink)

Should you wash your hands? -- Are workarounds ethical? -- Turfing, bending, and gaming -- Dirty hands and the semiclear conscience -- Problems of humanity -- Ethics without heroics : foreseeing moral problems in complex systems.

We discuss how the law and scholars have approached three questions. First, what acts count as acts of entrapment? Secondly, is entrapment a permissible method of law-enforcement and, if so, in what circumstances? Thirdly, what must criminal courts do, in response to the finding that an offence was brought about by an act of entrapment, in order to deliver justice? While noting the contrary tendency, we suggest that the first question should be addressed in a manner that is neutral about (...) the answers to the other two. On the second question, we summarize various arguments about the permissibility of entrapment, while remaining largely neutral about their merits. With regard to the third question, we summarize the approaches to entrapment in various jurisdictions, and we note some patterns, across the jurisdictions here surveyed, concerning shifts from one sort of entrapment remedy to another. (shrink)

Strawsonian accounts of moral responsibility are widely associated with opposition to hard determinism. However, it is only an historical accident that these views are bundled together. I show that Strawson’s deepest commitments are perfectly consistent with, and even support, a new and improved form of hard determinism. The resulting view is not revisionist about our practices in the way that extant versions of hard determinism are. After setting out my view, I then turn to Latham and Tierney’s (2022) objection to (...) manipulation arguments. I make two points about their objection. First, while extant versions of hard determinism are vulnerable to Latham and Tierney’s objection, my version of hard determinism is not. Second, I argue that their objection raises important questions about what it is for two cases to be morally equivalent. I defend a principle about when cases are morally equivalent. My principle suggests a way to improve Latham and Tierny’s objection to manipulation arguments that are paired with extant variants of hard determinism. However, when paired with my version of hard determinism, manipulation arguments may accommodate Latham and Tierney’s objection. (shrink)

In the mid-1970s and early 1980s, several feminist theorists began developing alternatives to the traditional methods of scientific research. The result was a new theory, now recognized as Standpoint Theory, which caused heated debate and radically altered the way research is conducted. The Feminist Standpoint Theory Reader is the first anthology to collect the most important essays on the subject as well as more recent works that bring the topic up-to-date. Leading feminist scholar and one of the founders of Standpoint (...) Theory, Sandra Harding brings together the a prestigious list of scholars--Dorothy Smith, Donna Haraway, Patricia Hill Collins, Nancy Hartsock and Hilary Rose--to not only showcase the most influential essays on the topic but to also highlight subsequent developments of these approaches from a wide variety of disciplines and intellectual and political positions. The Reader will be essential reading for feminist scholars. (shrink)

People who lack decision‐making capacity may be able to communicate preferences, which can and should inform surrogate decision‐making on their behalf. It is unclear whether making a further distinction about “capacity for preferences,” as Jason Wasserman and Mark Navin propose in this issue of the Hastings Center Report, would improve the process of surrogate decision‐making. Anyone who is regularly involved in surrogate decision‐making or who has worked to articulate decision‐making standards and processes can think of cases in which a patient's (...) voice was ignored or his or her preferences and ability to communicate them overlooked. However, we can also think of cases in which it was unclear whether information provided by a patient, recently or in the past, should have been characterized as a preference relevant to a medical decision that the patient lacked the capacity to make. We should also recognize that clear preferences of a patient who lacks decision‐making capacity may conflict with the limits of another person or of a family's resources such that these preferences cannot guide a surrogate's decision. This patient will not get what he wants. A situation in which preferences are known and make sense but cannot be applied in a feasible way demonstrates the limits of the medical decision‐making framework concerning care that is not covered by medical insurance. (shrink)

"... Fraser and Bartky have brought the encounter between U.S. and French feminism to a new level of seriousness." —Ethics In the last decade, elements of French feminist discourse have permeated and transformed the larger feminist culture in the United States. This volume is the first sustained attempt to revalue French feminism and answer the question: What has been gained and what has been lost as a result of this intercultural encounter? Interviews with Simone de Beauvoir open the book; essays (...) by French feminists Sarah Kofman and Luce Irigaray follow; the North American contributors are Judith Butler, Nancy Fraser, Diana J. Fuss, Nancy J. Holland, Eleanor H. Kuykendall, Dorothy Leland, Diana T. Meyers, Andrea Nye, and Margaret A. Simons. (shrink)

Some recent psychological studies suggest that the belief that humans matter more than other animals can be strengthened by cognitive dissonance. Jaquet (forthcom- ing) argues that some of these studies also show that the relevant belief is primar- ily caused by cognitive dissonance and is therefore subject to a debunking argument. We offer an alternative hypothesis according to which we are already speciesist but cognitive dissonance merely enhances our speciesism. We argue that our hypothesis explains the results of the studies (...) at least as well as Jaquet’s. We then respond to a series of objections. Along the way, we highlight various respects in which further stud- ies are needed to decide between Jaquet’s hypothesis and ours. (shrink)

This introduction argues for the importance of Suárez’s philosophy for historians of medieval philosophy as well as historians of early modern philosophy. It also provides synopses of each of the essays in the volume and a brief biography of Suárez, placing his life and works into some historical context.

Stewart Duncan, Materialism from Hobbes to Locke, Oxford University Press, Oxford, 2022, 248pp., ISBN: 9780197613009.

Steven Hales and Jennifer Johnson—building off their (2014) work as well as Hales (2015, 2016)—have recently conducted two studies in Philosophical Psychology (2018) that show that there is a relationship between optimism and folk assessments of luck. Hales and Johnson use these results to argue that there is no such thing as luck. Instead, they claim that the concept is highly subjective and a cognitive illusion and that what we are in need of is an error theory. After reviewing Hales (...) and Johnson’s position, I levy four objections against their view. First, they ignore the fact that luck involves a chanciness condition. Second, their standards for what it means to be a useful philosophical theory are too high. Third, their view ignores the fact that there are various accounts of value in the literature and assumes a kind of relativism that few people would be willing to accept. Lastly, their error theory is not supported by the empirical evidence. Because of these problems, Hales and Johnson’s argument is not a serious threat to extant accounts of luck. (shrink)

The Z‐conformation, recently elucidated in crystals of synthetic alternating dG‐dC polymers, is a dramatically different structure for DNA. Despite suggestive locations of alternating purine‐pyrimidine tracts in chromosomes and intriguing functional hypotheses, unequivocal demonstrations of the Z‐conformation in vivo are not proving easy. Perhaps the Z‐conformation should be considered largely as a dynamic structure transiently forming in torsionally stressed chromatin.