This article explores five important issues relating to the evaluation of ethics education in accounting. The issues that are considered include: (a) reasons for evaluating accounting ethics education (see Caplan, 1980, pp. 133–35); (b) goal setting as a prerequisite to evaluating the outcomes of accounting ethics education (see Caplan, 1980, pp. 135–37); (c) possible broad levels of outcomes of accounting ethics education that can be evaluated; (d) matters relating to accounting ethics education that are in need of evaluation (see Caplan, (...) 1980, p. 136); and (e) possible techniques for measuring outcomes of accounting ethics education (see Caplan, 1980, pp. 144–49). The paper concludes with a discussion of the issues under consideration. (shrink)

In this article we review the principal directions that an American Accounting Association committee has taken in the past three years to encourage the teaching of ethics in accounting programs and/or courses in higher education. We also (1) briefly comment on the place of accounting ethics in both higher education and continuing professional education and (2) provide some brief final comments.

In this paper, we consider the licensing of and codes of ethics that affect the accountant not in public accounting, the potential for an accountant not in public accounting encountering an ethical conflict situation, and the moral responsibility of such accountant when faced with an ethical dilemma. We review an approach suggested by the National Association of Accountants for dealing with an ethical conflict situation including that association's position on whistleblowing. We propose another approach based on the work of De (...) George (1981), in which both internal and external whistleblowing are possible alternatives, for use by management accountants in an ethical conflict situation. Finally, we consider the implications of our analysis for management accounting. While most of the analysis centers on management accountants, we note the likely applicability of the analysis to accountants in the public sector. (shrink)

In this paper I discuss the advantages and challenges of using active learning, when teaching an accounting ethics course offered in higher education . The willingness of an instructor to use active learning in an accounting ethics course may be influenced at least in part by that instructor’s assessment of the advantages and challenges of using active learning. Consequently, my paper may be of assistance to instructors with experience in teaching an accounting ethics course and to instructors who are preparing (...) to teach their initial accounting ethics course. (shrink)

This paper expands the literature on accounting ethics education by considering the teaching of ethics in accounting doctoral education. Some of the ethical issues that might be addressed in accounting doctoral education are reviewed. A number of matters relating to teaching ethics to accounting doctoral students are considered. The paper concludes with a summary and some final remarks.

This work was the first sustained philosophical study of psychic phenomena to follow C.D. Broad's LECTURES ON PSYCHICAL RESEARCH, written nearly twenty years ...

The Limits of Influence is a detailed examination and defense of the evidence for largescale-psychokinesis. It examines the reasons why experimental evidence has not, and perhaps cannot, convince most skeptics that PK is genuine, and it considers why traditional experimental procedures are important to reveal interesting facts about the phenomena.

The relations among consciousness, brain, behavior, and scientific explanation are explored in the domain of color perception. Current scientific knowledge about color similarity, color composition, dimensional structure, unique colors, and color categories is used to assess Locke.

For over thirty years, Stephen Braude has studied the paranormal in everyday life, from extrasensory perception and psychokinesis to mediumship and materialization. _The Gold Leaf Lady and Other Parapsychological Investigations_ is a highly readable and often amusing account of his most memorable encounters with such phenomena. Here Braude recounts in fascinating detail five particular cases—some that challenge our most fundamental scientific beliefs and others that expose our own credulousness. Braude begins with a south Florida woman who can make thin (...) gold-colored foil appear spontaneously on her skin. He then travels to New York and California to test psychokinetic superstars—and frauds—like Joe Nuzum, who claim to move objects using only their minds. Along the way, Braude also investigates the startling allegations of K.R., a policeman in Annapolis who believes he can transfer images from photographs onto other objects—including his own body—and Ted Serios, a deceased Chicago elevator operator who could make a variety of different images appear on Polaroid film. Ultimately, Braude considers his wife’s surprisingly fruitful experiments with astrology, which she has used to guide professional soccer teams to the top of their leagues, as well as his own personal experiences with synchronicity—a phenomenon, he argues, that may need to be explained in terms of a refined, extensive, and dramatic form of psychokinesis. Heady, provocative, and brimming with eye-opening details and suggestions, _The Gold Leaf Lady and Other Parapsychological Investigations_ will intrigue both adherents and detractors of its controversial subject matter alike. (shrink)

The philosophical literature on multiple personality has focused primarily on problems about personal identity and psychological explanation. But multiple personality and other dissociative phenomena raise equally important and even more urgent questions about moral responsibility, in particular: In what respect(s) and to what extent should a multiple be held responsible for the actions of his/her alternate personalities? Cases of dreaming help illustrate why attributions of responsibility in cases of dissociation do not turn on putative changes in identity, as some have (...) supposed. Instead, it is argued that traditional criteria of rationality and behavioral control apply also to cases of dissociation. It is noted, however, that one can distinguish different kinds of responsibility in cases of dissociation, and that one is responsible for one's dreams in a different sense from that in which one is responsible for actions one can control and evaluate. It is also argued that in cases of multiple personality it is important to distinguish control over switching of personalities from an alter's control over its own behavior. Moreover, the author considers reasons for thinking that amnesia is less relevant to attributions of responsibility than many have supposed. (shrink)

The popular impression of Epicurean hedonism is that it advocates a life of sensual delights. Scholars know, however, that this impression is mistaken, both because of the overall conceptual structure of Epicurus’ ethics and because Epicurus prominently and repeatedly expressed such ideas as this.

What is art's relationship to play? Those interested in this question tend to look to modern philosophy for answers, but, as this book shows, the question was already debated in antiquity by luminaries like Plato and Aristotle. Over the course of eight chapters, this book contextualizes those debates, and demonstrates their significance for theoretical problems today. Topics include the ancient child psychology at the root of the ancient Greek word for 'play', the numerous toys that have survived from antiquity, and (...) the meaning of play's conceptual opposite, the 'serious'. What emerges is a concept of play markedly different from the one we have inherited from modernity. Play is not a certain set of activities which unleashes a certain feeling of pleasure; it is rather a certain feeling of pleasure that unleashes the activities we think of as 'play'. As such, it offers a new set of theoretical challenges. (shrink)

Hastings Center Report, Volume 52, Issue S1, Page S83-S88, March‐April 2022.

Evolutionary theory has yet to offer a detailed model of the complex transitions from a living system of one design to another of more advanced, or simply different, design. Hidden within the writings of evolution's expositors is an implicit appeal to AI-like processes operating within the "cosmic machine" that has hitherto been evolving the plethora of functional living systems we observe. In these writings, there is disturbingly little understanding of the deep problems involved, resting as they do in the very (...) heart of AI. The end-state requirements for a system, device, or "machine" with intelligence capable of design are examined. The representational power must be sufficient to support analogical thought, an operation demanding transformations of events in imagery, in turn a function of perception, both dependent on a non-differentiable flow of time. The operational dynamics of the device must inherit this fundamental property of the dynamically transforming matter-field. Whether the evolutionary mechanisms or algorithmics thus far envisioned by biology or AI are coordinate with such requirements is left seriously in doubt. (shrink)

Crimes of Reason brings together expanded and updated versions of some of Braude’s best previously published essays, along with new essays written specifically for this book.

Lately I've been giving a great deal of thought to the nature of human (and other organic) abilities. In part, this is connected to my recent research into multiple personality and the need to explain, not only the partitioning of abilities and skills among alternate personalities, but also the enhanced levels of functioning that some of them exhibit (and for that matter, the exceptional performances of "nonmultiples" in hypnotic and other sorts of dissociative states). My interest in this topic is (...) also connected to my ongoing study of savants and prodigies, who apparently have much to teach us about the limits (and perhaps also the latency) of human abilities. At bottom, I suppose, it connects with my general and longstanding concern with problems of psychological explanation, particularly in light of the gross inadequacies of trendy computational theories of the mind. (shrink)

In two books and several articles Philip Goff has developed a panpsychist theory. Recently, he has put forth a version which he calls cosmopsychism. Rejecting both perfect being theism and physicalism, according to cosmopsychism, there is a unitary mind that is not only the cause of the universe, but in a sense is the universe. In this essay I critique Goff’s theory, arguing that it is not simpler than PBT, and that it fails to make important issues clear. I conclude (...) that Goff’s theory is a version of theism but fails to be a plausible alternative to PBT. (shrink)

KEYWORDS: dissociation; multiple personality, person, responsibility.

Stephen Whicher's Freedom and Fate begins with a tribute to Ralph Rusk's monumental biography The Life of Ralph Waldo Emerson, acknowledging its supremacy as a factual telling of Emerson's life that cannot be surpassed. Whicher's book aims to be a complement to the painstakingly researched outer life of Emerson by focusing on the great sage's inner life—not just his intellectual biography but the very nature of his thinking. Whicher stresses the life of "spectator-ship" that the young Emerson, perpetually ill (...) as he turned out to be, was condemned to. His writings, especially his private thoughts recorded in his journals, document the ebb and flow of his spirit, alternatively listless and resolute. (shrink)

The regulatory mechanism which ensures that eukaryotic chromosomes replicate precisely once per cell cycle is a basic and essential cellular property of eukaryotes. This fundamental aspect of DNA replication is still poorly understood, but recent advances encourage the view that we may soon have a clearer picture of how this regulation is achieved. This review will discuss in particular the role of proteins in the minichromosome maintenance (MCM) family, which may hold the key to understanding how DNA is replicated once, (...) and only once, per cell cycle. (shrink)