L’ouvrage de Tyler Stovall, professeur à l’université de Californie-Berkeley, marque par son ambition. Investissant une période et un cadre géographique sur lesquels l’historiographie abonde, il parvient en effet à proposer une analyse qui fait bouger les lignes, en mobilisant et en faisant travailler les trois catégories du « triangle de fer » que sont la classe, le genre et la race (p. 112). T. Stovall se focalise sur l’année 1919 qu’il envisage non comme un point de bascule, (...) mais comme un... (shrink)

The sciences aim to get at the truth about the nature of the world. Do the humanities have a similar goal—namely, to get at the truth about things like novels, paintings, and historical events? I consider a few different ways in which the humanities aim at the truth about their objects, in the process giving rise to epistemic goods such as knowledge and understanding. Two works in the humanities are used as test cases: the historian Tyler Stovall’sParis Noir (...) (1996) and the musicologist Susan McClary’s article, ‘The Blasphemy of Talking Politics During Bach Year’ (1987). (shrink)

In this paper, I argue that Darwin's On the Origin of Species can be interpreted as the culmination of an extended exercise of what Kant called ‘the reflecting power of judgement’ that issued in a form of reasoning that Hegel associates with inference by analogy and that Peirce associates with hypothesis and later assimilates to abduction. After some exegetical and rationally reconstructive work, I support this reading by showing that Darwin's theory of natural selection gave us a way of understanding (...) the purposive character of organic generation and growth that does not rely on an analogy with intentional agency and outlining some of the uses to which this new understanding was put in reasoning about mind and society by American intellectuals in the second half of the nineteenth century. In the process I hope to shed some light on the relationship between mechanistic and purposive explanation in judgements of nature. (shrink)

An adequate semantics for generic sentences must stake out positions across a range of contested territory in philosophy and linguistics. For this reason the study of generic sentences is a venue for investigating different frameworks for understanding human rationality as manifested in linguistic phenomena such as quantification, classification of individuals under kinds, defeasible reasoning, and intensionality. Despite the wide variety of semantic theories developed for generic sentences, to date these theories have been almost universally model-theoretic and representational. This essay outlines (...) a range of proof-theoretic analyses for characterizing generics. Particular attention is given to an expressivist proof-theory that can be traced to 1) work on logical syntax that Carnap undertook prior to his turn toward truth-conditional model theory in the late 1930s, and 2) research on sequent calculi and natural deduction systems that originate in work from Gentzen and Prawitz.11 This essay offers a more precise exposition of some of the material discussed in the first two chapters of my dissertation (Stovall Citation2015a). These ideas developed in the context of a working group on non-monotonic logic run by Robert Brandom, and they were subsequently clarified through the work of Nissim Francez (particularly Francez Citation2015). I am indebted to many people for feedback and criticism on this essay, though I am sure none among them would agree with everything I say and do here. I would particularly like to thank Brandom, Francez, Ulf Hlobil, Daniel Kaplan, Jared Millson, Bernhard Nickel, Jaroslav Peregrin, Jeffry Pelletier, Thomas Ricketts, Mark Risjord, Shawn Standefer, and two reviewers for this journal. Work on this essay was supported by the joint Lead-Agency research grant between the Austrian Science Foundation (FWF) and the Czech Science Foundation (GAČR), Inferentialism and Collective Intentionality, GF17-33808L. It was substantially revised prior to its final submission. (shrink)

This paper articulates an Aristotelian theory of professional virtue and provides an application of that theory to the subject of engineering ethics. The leading idea is that Aristotle’s analysis of the definitive function of human beings, and of the virtues humans require to fulfill that function, can serve as a model for an analysis of the definitive function or social role of a profession and thus of the virtues professionals must exhibit to fulfill that role. Special attention is given to (...) a virtue of professional self-awareness, an analogue to Aristotle’s phronesis or practical wisdom. In the course of laying out my account I argue that the virtuous professional is the successful professional, just as the virtuous life is the happy life for Aristotle. I close by suggesting that a virtue ethics approach toward professional ethics can enrich the pedagogy of professional ethics courses and help foster a sense of pride and responsibility in young professionals. (shrink)

Inquiry into the metaphysics of essence tends to be pursued in a realist and model-theoretic spirit, in the sense that metaphysical vocabulary is used in a metalanguage to model truth conditions for the object-language use of essentialist vocabulary. This essay adapts recent developments in proof-theoretic semantics to provide a nominalist analysis for a variety of essentialist vocabularies. A metalanguage employing explanatory inferences is used to individuate introduction and elimination rules for atomic sentences. The object-language assertions of sentences concerning essences are (...) then interpreted as devices for marking off structural features of the explanatory inferences that, under a given interpretation, constitute the contents of the atoms of the language. On this proposal, object-language essentialist vocabulary is mentioned in a proof-theoretic metalanguage that uses a vocabulary of explanation. The result is a nominalist interpretation of essence as a modality, understood in the grammatical sense as a modification of the copula, and a view of metaphysical inquiry that is closely connected to the explanatory commitments present in first-order inquiry into things like sets, chemicals, and organisms. This result illustrates that some of the presuppositions that have animated analytic metaphysics over the last few decades can be profitably substituted with more practice-oriented conceptions of the forms of reasoning at work in different domains of human knowledge. (shrink)

ABSTRACT:For over a century there has been a protracted effort in American philosophy to use Darwinian explanatory resources in order to make certain leading ideas in German idealism naturalistically intelligible. I trace some of the nineteenth and twentieth century contours of this effort. In doing so I outline an understanding of ourselves as norm-laden persons in a natural world. As a consequence, philosophical inquiry—understood in C. S. Peirce's sense as the practice of the ‘normative sciences’ of aesthetics, logic, and ethics—can (...) be understood as the self-conscious and rational exercise of natural and socially conditioned capacities to sense, think, and act. This leaves us with a project, by no means completed, to frame categories through which to understand thesociohistorical developmentof the notions of beauty, truth, and goodness as a process continuous with thenatural evolutionof the nervous system in its sensory, central, and motor moments. (shrink)

Long-standing theoretical education frameworks and methodologies have failed to provide space for the role mental health can play in mediating educational consequences. To illustrate the need for such space, Ebony McGee and David Stovall highlight the voices of black undergraduates they have served in the capacities of teacher, researcher, and mentor. Building from the theoretical contributions of intellectual giants like Frantz Fanon and W. E. B. Du Bois, the authors attempt to connect oppressive social systems to the psyche of (...) the oppressed in a way that is relevant to black students. McGee and Stovall pose a challenge to the current research trend of attributing the survival of black students at traditionally white institutions primarily to grit, perseverance, and mental toughness, noting that research on the aforementioned qualities often fails to properly acknowledge multiple forms of suffering. Utilizing the lens of Critical Race Theory, the authors also challenge the construct of grit to consider the extent to which the mental health concerns of black students go undetected. Although critical race theorists have unmasked and attacked the racial trauma experienced at all levels of the educational system, the connection of CRT to mental health and wellness research is in its embryonic stages. For these reasons, McGee and Stovall argue that CRT scholars need to incorporate praxis to address mental health and wellness in order to address a fuller spectrum of black students' racialized worlds. Ultimately, they seek interdisciplinary perspectives that can help identify and foster strategies to support black students in the project and process of healing from multiple forms of racialized trauma they experience within and beyond their educational encounters. (shrink)

European Journal of Philosophy, Volume 29, Issue 4, Page 864-886, December 2021.

The public accounting industry's voluntary code of conduct in the United States is the American Institute of CPA's Code of Professional Conduct. Based on our analysis, we conclude that the accounting industry's current code is limited in its ability to serve the public interest in three respects. Specifically, the code is input-based, requires no third-party attestation of compliance with the code, and contains no public reporting process of code compliance/noncompliance at the accounting firm level. We propose that the accounting profession (...) should reorient its largely input-based Code of Professional Conduct to include output-based performance measurements. We also conclude that third-party attestation of compliance with the profession's code would help to promote compliance. Finally, we maintain that the accounting industry should initiate a public reporting process at the individual accounting firm level. Such a requirement would add a degree of public accountability as to whether a firm complies or fails to comply with the industry's voluntary code of conduct. (shrink)

Many philosophers working today on the normativity of language have concluded that linguistic activity is not a matter of rule following. These conversations have been framed by a conception of linguistic normativity with roots in Wittgenstein and Kripke. In this paper I use conceptual resources developed by the classical American pragmatists and their descendants to argue that punctate linguistic acts are governed by rules in a sense that has been neglected in the recent literature on the normativity of language. In (...) the course of arguing for this conclusion I defend a Kantian conception of rationality as rule-obeying activity, and I argue that this conception is compatible with a naturalistic understanding of ourselves as rational beings governed by rules of thought and action. (shrink)

This book provides an account of discursive or reason-governed cognition, by synthesizing research in the philosophy of language, the philosophy of mind, and evolutionary anthropology. -/- Using the grasp of a natural language as a model for the autonomous or self-governed rationality of discursive cognition, the author uses a semantics for individual intentions, shared intentions, and normative attitudes as a framework for understanding what it is to be a rational animal. This semantics interprets claims about shared intentions and claims about (...) what people ought and may do as the expression of plans of action that involve taking the points of view of other people within a community. This has important consequences for our understanding of both the natural basis and the social relevance of intentional and normative mental states. In order to distinguish the strong and weak modal force, which characterizes normativity but not shared intentionality, the author argues that a notion of single-minded practical cognition is necessary. This account of single-mindedness is then used to shed light on the autonomy or self-government characteristic of discursive cognition, as manifest in a linguistic community whose members are able to adopt the standpoints of others. -/- Drawing together research in philosophy and the related sciences, the formal account of the semantic content of the claims we use to give expression to shared intentional and normative mental states integrates well with research in cognitive science, evolutionary anthropology, and social psychology concerning the ontogenetic and phylogenetic development of shared intentionality and norm psychology in human beings and other primates. The Single-Minded Animal will appeal to researchers and advanced students working on shared intentionality, normativity, rationality, cognitive science, social and developmental psychology, and evolutionary anthropology. (shrink)

Proponents of the dominant contemporary model of corporate governance maintain that the shareholder is the primary constituent of the firm. The responsibility for managerial decision makers in this governance system is to maximize shareholder wealth. Neoclassical economists ethically justify this objective with their interpretation of Adam Smith's notion of the Invisible Hand. Using a famous quotation from The Wealth of Nations, they interpret the Invisible Hand as Smith's (An Inquiry into the Nature and Causes of the Wealth of Nations, Methuen (...) & Co., London) assertion that market participants, in pursuing their own self-interests without regard to the interests of others, will collectively provide the optimal economic benefit to society. We argue that the traditional interpretation of Smith is too narrow and potentially harmful to society. In order to fully understand Smith's notion of the influence of the Invisible Hand on human behavior, one must also consider The Theory of Moral Sentiments. In that work, Smith (The Theory of Moral Sentiments, A. Millar, London) portrays the pursuit of self-interest as only one of several potential motivations for human action. He also acknowledged the existence of a “sympathy principle,” which refers to the ability and propensity of human beings to consider the interests of others. Heilbroner (The Essential Adam Smith, W.W. Norton, New York, p. 59) suggests that Smith's sympathy principle allows one to “determine the appropriate degree of self-interest, the proper display of benevolence, the desirable strictness of justice.” In fact, Smith indicates that (1) a society whose members pursue self-interest without a sense of justice will eventually collapse; (2) a society whose members pursue self-interest checked by their sense of justice alone will survive; (3) a society whose members pursue self-interest, justice, and the interests of others will flourish. Since a more complete reading of Smith indicates that human beings, in considering their own interests, also reflexively consider the interests of others when making decisions, then the traditional corporate governance model appears to be lacking. A broader, multiple stakeholder approach to corporate governance that considers the interests of other constituencies may be more consistent with Smith's views. In particular, Smith's sympathy principle provides a theoretical foundation for a shift away from the narrow, yet dominant, shareholder-based corporate governance model and toward multiple stakeholder models of corporate governance [e.g., Business and Society: A Strategic Approach to Corporate Citizenship, Houghton Mifflin, Boston, MA] and internal decision-making [e.g., Sloan Management Review 38, (1997) 25–37]. (shrink)

In this paper, we argue that calls for widespread implementation of ethics measurement systems would be better informed by institutional economic analysis. Specifically, we assert that proponents of such systems must first recognize and understand the institutions that potentially impede such efforts. We identify two potential institutional impediments to measuring ethics and social responsibility. First, we suggest that neoclassical economics, supported by traditional business education and legal precedent, serves to reinforce the notion that shareholders are the primary corporate constituency group. (...) Such an emphasis on the needs of shareholders severely hinders implementation of measurement systems that address the needs of multiple stakeholder groups. Second, we argue that the threat of litigation may constrain corporate managers from measuring and considering ethics and corporate social responsibility matters. In particular, managers may be reluctant to quantify various ethical concerns if the resulting measurements could be used as evidence against the corporation in a lawsuit. (shrink)

Volume 27, Issue 1, February 2019, Page 106-110.

Despite growing appreciation in recent decades of the importance of shared intentional mental states as a foundation for everything from divergences in primate evolution, to the institution of communal norms, to trends in the development of modernity as a socio-political phenomenon, we lack an adequate understanding of the relationship between individual and shared intentionality. At the same time, it is widely appreciated that deontic reasoning concerning what ought, may, and ought not be done is, like reasoning about our intentions, an (...) exercise of practical rationality. Taking advantage of this fact, I use a plan-theoretic semantics for the deontic modalities as a basis for understanding individual and shared intentions. This results in a view that accords well with what we currently have reason to believe about the phylogenetic and ontogenetic development of norm psychology and shared intentionality in human beings, and where original intentionality can be understood in terms of the shared intentionality of a community. (shrink)

I use a distinction between single-minded and indifferent choice attitudes, modeled across maximally determinate plans of action, as a basis for interpreting deontic claims – about what ought, ought not, and may be done – as expressing a mode of relation between mind and world that gives voice to the exercise of practical rationality. At the same time, I use maximally determinate possible worlds to model descriptive claims in order to understand them as involving a mode of relation between mind (...) and world that manifests our theoretical rationality. The result is of interest to both linguists looking for a formal treatment of deontic modality that captures the role prescriptive mental states play in our lives, and philosophers interested in substantive questions about action-guiding and representational mental states as exercises of practical and theoretical rationality. (shrink)

Discursive cognition of the sort that accompanies the grasp of a natural language involves an ability to self-govern by framing and following rules concerning what reason prescribes. In this essay I argue that the formal features of a planning semantics for the deontic and intentional modalities suggest a picture on which shared intentional mental states are a more primitive kind of cognition than that which accompanies the ability to frame and follow a rule, so that deontic cognition—and the autonomous rationality (...) attending the ability to speak a natural language—might be understood as an evolutionary development out of the capacity to share intentions. In the course of defending this picture, I argue that it is supported by work in social psychology, evolutionary anthropology, and primatology concerning the phylogenetic and ontogenetic development of norm psychology and shared intentionality in human beings. (shrink)

Reflecting on the months leading up to and following the 2016 United States presidential election, in an essay published in January of 2017 I argued that the left/right dichotomy of the Democrats and the Republicans was no longer carving at a joint of American politics (Stovall, 2017). Instead, it seemed a more salient political division in the U.S. was that between what I called the urban globalists and the non-urban nationalists. This essay situates the apparent conflict between urban globalism (...) and non-urban nationalism in the context of a development in European self-understanding owed to German idealism. I will articulate this self-understanding by relating it to the period of the European Enlightenment, and in the process I will argue that a theory of collective intentions may point the way toward a more thorough understanding of the phenomena that lie behind the growing opposition between nationalist and globalist tendencies in Europe and the United States today. (shrink)

Arthur Ashe's public admission to being a victim of acquired immune deficiency syndrome (AIDS) once again raises the question of media exposure of private facts. This study compares journalist and public responses to questions about how far the media should go, finding differences between the two groups, as the public is more tolerant of information bearing on official duties.

At the close of Philosophy and the Mirror of Nature Richard Rorty lays out a contrast between what he calls 'systematic' and 'edifying' philosophical anthropologies. Whereas the systematic philosopher aims to speak for the ages, the edifying philosopher addresses herself to issues of her day, often by way of shattering conventional idols. Rorty sees these two approaches as mutually exclusive. The aim of this paper is to defend a conception of philosophy as both systematic and edifying in the relevant senses. (...) I first respond to Rorty's argument that Wilfrid Sellars' account of picturing, as an isomorphic relation between the world and states of the central nervous system, involves an illicit 'mind as mirror' metaphor. I then lay out some of the philosophical anthropology that motivates Sellars' account of picturing, and I connect this anthropology to philosophical and scientific work undertaken in Europe and America in the nineteenth and early twentieth centuries. On this basis I argue that we are left with a (systematic) project handed down to us by earlier generations, and that in taking up this project we are in the (edifying) business of creating new ways of thinking about ourselves as part of the natural world. (shrink)

Beginning from Hegel's notion of ethical life (Sittlichkeit) as a mode of consciousness governed by the norms of a historical community, this essay examines the role of education in shaping contemporary communities of autonomous people. It does so by defending a version of the idea that an educator has, among her other tasks, the role of helping her students appreciate the values that are shared across her community. In the course of the examination I relate this idea to trends in (...) the European Enlightenment, and I draw on research concerning political polarization in Europe and North America today and its impact on the academy. In the process I argue that the modern university educator has the task of cultivating in her students an attitude of critical inquiry whose results are not coerced by the social conditions under which that inquiry takes place, and I offer some pedagogical proposals for the university educator facing the situation we are today. (shrink)

The purpose of this paper is to provide a holistic examination of local food entrepreneurs (LFE) across the local food system (LFS) of a specific U.S. geographic region, including the drivers and barriers to their success. Over the past few decades, there has been a surge in entrepreneurs becoming involved in the LFS which includes the production (farming and manufacturing), distribution, and retail of local ag-related products and services. The LFS is complex and entrepreneurs operating within the system are often (...) met with steep barriers of entry and have trouble maintaining long-term success. Through recorded semi-structured interviews of LFEs (producers, processors, and purveyors) in the Missouri Ozark region, data was gathered and coded according to grounded theory methodologies. From the data collection, 24 emergent themes were identified using thematic clustering. These were further consolidated into eight categorical themes (strategy, skills development, financially sustainable model, differentiation drivers, operational drivers, external drivers, internal constraints, and external constraints) and three over-riding themes (approach, drivers, and barriers). This cross-sectional approach in examining entrepreneurs across the value chain in an LFS provides new insights into the unique entrepreneurial mindset of LFEs. (shrink)

Engaging with the literature on transformative conceptions of rationality, I argue for the following position on the way reason transforms human cognition: when the capacity for knowing that one ought to do something is directed at one's own speech acts, an initially domain‐specific and practical grasp of genus/species relations – manifest in the ability to select among the various permitted ways to do as one judges one ought – becomes a mechanism through which the reflective study of genus/species relations hones (...) the domain‐general classificatory abilities that accompany adult human language use. In this fashion, our instinctive behaviors may be transformed: we might cease to respond to events simply as (e.g.) fearful or enraging, recognize these motivations as cases of cowardice and recklessness, and begin to treat them as opportunities for courage and restraint. (shrink)

This essay is part of a larger project aimed at making sense of rational thought and agency as part of the natural world. It provides a semantic framework for thinking about the contents of: 1) descriptive thoughts and sentences having a representational or mind-to-world direction of fit, and which manifest our capacity for theoretical rationality; and 2) prescriptive and intentional sentences having an expressive or world-to-mind direction of fit, and which manifest our capacity for practical rationality. I use a modified (...) version of Allan Gibbard’s hyperstate semantics, employing both maximally determinate possible worlds and maximally determinate plans of action, as a basis for providing a unified understanding of moral judgments and expressions of individual and collective intentionality – they one and all give voice to our ability as rational agents to adopt the perspectives of various individuals within a community and consider how we would behave were we in their positions. In the course of spelling out the view I draw on and criticize ideas that Wilfrid Sellars advanced in the middle of the 20th century, while employing the tools of contemporary modal logic and model-theoretic semantics to give perspicuous formulation to his thought that the moral judgment ‘one ought to do A’ should be understood in terms of the collective intention ‘we shall do A’, where the pronoun denotes the unrestricted class of rational agents and the ‘ought’ is in some sense unconditionally binding. (shrink)

Anglophone philosophy in the last three decades has seen a growing interest in the way participation in human society—as characterized by our doing things that count as taking up and conferring norm-governed roles within institutions like language, the law, social custom, and education—is part of what explains our existence as rational (to whatever extent we are) animals. Using the label discursive norms to refer to the standards of evaluation that attend the exercise of rational thought and agency, this development in (...) philosophy can be understood as a growing interest over the the social institution of discursive norms. The essays in this volume present a sample—by no means representative—of the sorts of issues that arise when we ask and look to answer questions about the way our social lives constrain and support our lives as rational animals. (shrink)

I provide an analysis of Hegel's interpretation of the faith exemplified in Abraham's journey to Mt. Moriah to sacrifice his son. I do so by looking at changes in Hegel's discussion of this episode in the Lectures on the Philosophy of Religion that were given over the last decade of his career. In the process of tracing the contours of the development of Hegel's thinking on this issue I argue that his social philosophy, on which persons are first and foremost (...) creatures of rational self-determination, is informed by his understanding of logic and metaphysics, and I suggest some of the rationalist and romantic elements animating Hegel's thought remain viable today. (shrink)

This essay addresses one of the open questions of proof-theoretic semantics: how to understand the semantic values of atomic sentences. I embed a revised version of the explanatory proof system of Millson and Straßer (2019) into the proof-theoretic semantics of Francez (2015) and show how to specify (part of) the intended interpretation of atomic sentences on the basis of their occurrences in the premises and conclusions of inferences to and from best explanations.

Formal methods for representing the characteristic features of organic development and growth make it possible to map the large-scale teleological structure of organic activity. This provides a basis for semantically evaluating, or providing a theory of meaning for, talk of organic activity as purposive. For the processes of organic generation and growth are subjunctively robust under a variety of influences characteristic for the kind or species in question, and these subjunctive conditions can be displayed in a two-dimensional array. After motivating (...) and introducing this array, I use its two dimensions to partially account for features of the purposiveness characterizing two sets of exemplars of the plant and animal kingdoms: ferns and cacti, and cheetah and gazelle. The result is a formal framework for interpreting talk of organic activity as purposive, able to be adapted to a range of research traditions in the philosophy of language and the philosophy of biology. (shrink)

Despite increasing interest in shared intentionality in both philosophy and the sciences over the last three decades, there has been little comparison of philosophical with empirical accounts of the phenomenon. At the same time, both philosophical and scientific investigations into shared intentionality as a ground of our cognition have developed into widespread research programs during this period. This has laid the groundwork for a productive conversation, across the sciences and humanities, about the nature of human cognition qua discursive or rational. (...) In this essay, I map some of the conceptual terrain such a conversation would cover, and I consider some of the extant efforts to build explanatory bridges across research and conversational contexts—using the resources of one domain of understanding to help structure our understanding of another—to the benefit of both philosophical and scientific approaches to the study of human cognition. (shrink)

This paper addresses a reading of Hegel's metaphysics made by Tom Rockmore in Hegel, Idealism, and Analytic Philosophy, and in doing so offers an alternative. Whereas Rockmore sees Hegel's project as metaphysically anti-realist, and so squarely at odds with most contemporary appropriations of his work, I argue that metaphysical realism is a commitment Hegel requires in order to overcome the Kantian reliance on an unknowable thing-in-itself. This metaphysically realist reading of Hegel clarifies some of the more puzzling sections of the (...) Phenomenology of Spirit, and it offers insight into the structure of Hegel's philosophy writ large, particularly concerning the relationship between the Phenomenology's closing discussion of Absolute Knowing and Hegel's views on logic, the natural world, and society. (shrink)

In this paper, we examine whether ethics officers are able to perform their assigned duties independently of organizational management. Specifically, we investigate whether inherent conflicts of interest with company management potentially hinder the ability of ethics officers to serve as an effective monitor and deterrent of unethical activity throughout the organization. As part of our analysis, we conducted 10 detailed phone interviews with current and retired ethics officers in order to determine whether practicing ethics officers feel the need for additional (...) independence protection from management. We propose that the current system in which ethics officers report to management must be changed in order for ethics officers to effectively perform their jobs. Specifically, we maintain that ethics officers should (1) be hired by, (2) be fired by, and (3) report directly to the corporate board of directors rather than company management. Such a change in the reporting environment would greatly enhance the independence of ethics officers. (shrink)

The International Federation of Accountants (IFAC) has recently issued a revised "Code of Ethics for Professional Accountants" (IFAC Code). As a requirement for membership in IFAC, a national accounting organization must either adopt the IFAC Code or adopt a code of conduct that is not "less stringent" than the IFAC Code. In this paper, we examine the extent to which 158 national accounting organizations have adopted the revised IFAC Code as their own. Our results indicate that 80 of our sample (...) organizations have adopted the IFAC Code (sometimes with minor modifications), while the remaining 78 opted not to utilize the model IFAC Code. We then test the hypothesis that national accounting organizations in lower income economies would be less likely to adopt the IFAC Code than those in high income economies. Our results do not support the hypothesis. We argue that one potential reason for such a finding is that adopting the IFAC Code may be a cost effective means of adopting a code of ethics for organizations in lower income economies. (shrink)

Some works in philosophy are written in the interest of being read years into the future, with the hope of drawing readership across philosophical interests. These are often five-hundred-plus-page...

The essays in this collection explore the idea that discursive norms--the norms governing our thought and talk--are profoundly social. Not only do these norms govern and structure of social interactions, but they are sustained by a variety of social and institutional structures. The chapters are divided into three thematic sections. The first offers historical perspectives on discursive norms, including a chapter by Robert Brandom on the way Hegel transformed Kant's normativist approach to representation by adding both a social and a (...) historicist dimension to it. Section II features four chapters that examine the sociality of normativity from within a broadly naturalistic framework. The third and final section focuses on linguistic phenomena such as online speech acts, oppressive speech, and assertions. The Social Institution of Discursive Norms will be of interest to scholars and advanced students working in philosophy of language, philosophy of mind, and social philosophy. (shrink)

This edited volume examines the relationship between collective intentionality and inferential theories of meaning. The book consists of three main sections. The first part contains essays demonstrating how researchers working on inferentialism and collective intentionality can learn from one another. The essays in the second part examine the dimensions along which philosophical and empirical research on human reasoning and collective intentionality can benefit from more cross-pollination. The final part consists of essays that offer a closer examination of themes from inferentialism (...) and collective intentionality that arise in the work of Wilfrid Sellars. Groups, Norms, and Practices provides a template for continuing an interdisciplinary program in philosophy and the sciences that aims to deepen our understanding of human rationality, language use, and sociality. (shrink)

The International Federation of Accountants (IFAC) has issued a revised “Code of Ethics for Professional Accountants” (IFAC Code). The IFAC Code is intended to be a model code of ethics for national accounting organizations throughout the world. Prior research demonstrates that approximately 50% of IFAC member organizations have adopted the IFAC Code as their organizational code of conduct. There is therefore empirical evidence that international convergence of accounting ethical standards is occurring. We employ Hofstede’s ( 2008 , http://www.geert-hofstede.com/hofstede_dimensions.php ) cultural (...) dimensions in an attempt to empirically explain accounting organizations’ decisions about whether to adopt the IFAC Code or to retain their organization-specific code. Our results indicate that accounting organizations in cultures with high levels of Individualism and Uncertainty Avoidance are less likely to adopt the model IFAC Code. Organizations in high Individualism and Uncertainty Avoidance societies are therefore less likely to surrender the setting of ethical standards to an outside, international organization. (shrink)

Tyler Burge presents an original study of the most primitive ways in which individuals represent the physical world. By reflecting on the science of perception and related psychological and biological sciences, he gives an account of constitutive conditions for perceiving the physical world, and thus aims to locate origins of representational mind.