This paper argues that independent auditors have lost sight of their obligation to be truly impartial, and have increasingly adopted an attitude of client advocacy. We argue that auditors have a professional obligation to go beyond merely passing judgment on whether client accounting methods are acceptable under GAAP, and to judge whether the principles adopted are the most appropriate under the circumstances. We then review recent evidence which suggests that auditors have abandoned this objective in favor of advocating client-preferred principles. (...) The results of a survey of public accountants employed by small CPA firms indicates that, in a scenario in which an auditor did not feel that the client's accounting treatment was the most appropriate under the circumstances but it was recognized as an acceptable alternative under GAAP, advocacy of the client-preferred approach is considered appropriate and is very likely to occur in practice. In less subtle cases (e.g., when the auditor did not feel that the client's treatment provided the best reflection of the economic substance of the underlying transactions), survey participants as a group were ambivalent regarding the appropriateness of client advocacy, and felt that subordination of judgment was likely to occur in practice. The results also indicate that engagement risk, or the risk that the firm will be harmed by aggressive behavior, affects judgments of both the appropriateness and likelihood of subordination of judgment. These findings suggest that auditors have adopted an ideology of client advocacy, within the constraints of engagement risk. (shrink)

The dissimilarities between human artefacts and the universe are striking. We experience only a tiny part of the universe, and much of that is unknown to us. Aren’t our inferences hopelessly anthropomorphic; why not compare the universe to a plant or animal instead?

The doctrine of divine simplicity, the doctrine that God has no physical or metaphysical complexity whatsoever, is not a doctrine designed to induce immediate philosophical acquiescence. There are severe questions about its coherence. And even if those questions can be answered satisfactorily in favour of the doctrine, there remains the question why anyone should accept it. Thomas V. Morris raises both sorts of questions about a version of the doctrine which I have put forward. In the following pages I (...) shall respond to what I take to be the most serious of Morris's objections. I shall argue that the doctrine survives Morris's onslaught, but that one observation of his points it in a direction I had hitherto not taken seriously. The bulk of Morris's paper raises questions of the first sort; perforce the bulk of my paper will also. I shall offer, at the end, a reason for thinking that neither of us is yet in a position to pronounce categorically on the second question. My remarks in this paper constitute an interim report on how I think things presently stand with divine simplicity. (shrink)

One of the most difficult and perplexing tenets of classical theism is the doctrine of divine simplicity. Broadly put, this is generally understood to be the thesis that God is altogether without any proper parts, composition, or metaphysical complexity whatsoever. For a good deal more than a millennium, veritable armies of philosophical theologians – Jewish, Christian and Islamic – proclaimed the truth and importance of divine simplicity. Yet in our own time, the doctrine has enjoyed no such support. Among many (...) otherwise orthodox theists, those who do not just disregard it completely explicitly deny it. However, in a couple of recent articles, William E. Mann has attempted to expound the idea of divine simplicity anew and to defend it against a number of criticisms. He even has gone so far as to hint at reaffirming its importance, suggesting that the doctrine may have a significant amount of explanatory power and other theoretical virtue as part of an overall account of the nature of God, by either entailing or in other ways providing for much else that traditional theists have wanted to say about God. In this paper, I want to take a close look at Mann's formulation of the doctrine and at a general supporting theory he adumbrates in his attempt to render more plausible, or at least more defensible, various of its elements and implications. As Mann has made what is arguably the best attempt to defend the doctrine in recent years, I think that such an examination is important and will repay our efforts. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Journal of the History of Ideas 61.3 (2000) 493-512 [Access article in PDF] William Morris: Art, Work, and Leisure Ruth Kinna William Morris's most important contribution to British socialist thought is often said to be his elaboration of a plan for the socialist future. E. P. Thompson, for example, argued that Morris was "a pioneer of constructive thought as to the organization of socialist (...) life within Communist society." 1 His vision of socialism, famously captured in his utopian novel News From Nowhere, was inspired by a number of principles, but perhaps its most notable feature was the demand that labor be made attractive. 2 As John Drinkwater noted shortly after Morris's death, Morris passionately believed that an individual who is "overworked, or employed all the while in degrading work... cannot be himself." The message of his socialism, in Drinkwater's view "one of the profoundest and most inspiriting that it has been given to any man to deliver," was that "in bringing back joy to their daily work [men]... would put their feet on the first step towards... true dignity and pride of life." 3Since Drinkwater's comments, Morris's ideas about the organization of labor in socialism have attracted a considerable amount of attention. Most scholars have argued that his ideas were underpinned by two separate concerns: his hostility to the effects of industrialization and his opposition to the division of labor. As Fiona McCarthy notes, Morris not only protested against the pollution, congestion, and "squalid industrial waste" produced by "uncontrolled factory production," he also spoke out against the "rigid organization of the factory [End Page 493] which keeps the operative virtually chained to a single repetitive task." 4 Though both aspects of Morris's work have generated considerable scholarly interest, the first has attracted more attention than the second. A. L. Morton preferred to examine Morris's attacks on the effects of industrialization in order to counter the impression that his complaints were anti-modern or that his socialism required a return to premechanized methods of production. 5 Others have argued, more positively, that the proposals Morris made for the reorganization and for the improvement of factory production in particular set him apart from his contemporaries. 6 Recently, eco-socialist writers have developed this line of thought and extolled Morris as a precursor of green theory. 7 By contrast, Morris's views about the division of labor have not been seen as either controversial or distinctive. In some accounts his ideas are straightforwardly compared to Marx's. 8 Others suggest that his understanding of the division of labor was hazy. Paul Meier, for example, argues that Morris was unclear about the problems that the division of labor raised and that he only discussed it in a very general way. 9 Both these approaches mistakenly emphasize the separateness of the two elements in Morris's thought, and the relationship between his critique of industrialization and the division of labor has been neglected. I will argue that it is this relationship, and not the two respective parts, which holds the key to his demand for the realization of attractive labor.Morris integrated his ideas about industrialization and the division of labor into a wider analysis of the relationship between work and leisure. He began to think about this relationship before he committed himself to socialism in 1883, but his mature thought was influenced by Fourier as well as Marx. The two led him to conceptualize the relationship in two distinct ways. In the first he contrasted work with leisure and suggested that attractive labor required the reduction of necessary labor time; in the second he identified work with leisure and defined attractive labor as the exercise and expression of human creativity. As will be seen, these two conceptions were not easily reconciled. The first led Morris to argue that the realization of attractive labor was dependent upon the division of labor and the increase in productivity which it fostered; the second convinced him that attractive labor required a change in working practices and [End Page 494] that its realization... (shrink)

Despite theorisation and consistent Pracademic (academics who are also practitioners) contributions to the concepts of truth-telling and decolonising epistemologies in the fields of activist research, there remains ongoing need for articulating the everyday praxis and positionality of empirical work. This paper considers the practice of two intercultural Australian-based practitioners’ examination of the ethical practices towards decolonising praxis as a contributor to third-space youth development which considers the space between participants. First Nations terminology is drawn on to explore the empirical nature (...) of third space theory (Bhabha) acknowledging the social construct of hybrid identities within individuals and communities’ personhood. Through exploring Indigenous inquiry as a contributor to third-space youth development, this paper argues that co-creation of knowledge amongst young people and practitioners considers a third space which can allow for deeper understandings of intercultural work and power dynamics. This article provides the opportunity to further explore a critical analysis of the challenges and possibilities of practitioners/pracademics working towards a decolonising journey which has implications for the ethics of youth work practice globally. (shrink)

Henry Nelson Wieman’s most distinctive philosophical contributions are his identification of creative interchange as the ultimate process in human experience through which people and their institutions are able to create, sustain, improve, and cor­rect their value perspectives and, equally important, his description of creative inter­change in psychological, sociological, histor­ical, religious, and institutional contexts as subject inquiry and the experimental test of consequences. This massive collection, thirty-three orig­inal essays with an appendix and index, rep­resents the first formal attempt to consider fully (...) the interdisciplinary implications of creative interchange. Following an introduc­tion, the book is structured into six sections, beginning with historical studies on the de­velopment of Wieman’s philosophy of creativity. With this information as a base the subsequent five sections treat: _ _his metaphysics and theory of knowledge; _ _his the­ory of value; _ _creative interchange in the context of rhetoric and literary criticism; _ _creative interchange as a guide for social phi­losophy; and creative interchange as re­lated to current philosophic trends. The essayists include prominent philosophers, such as Charles Hartshorne, Lewis E._ _Hahn, and S. Morris Eames, as well as emerging scholars who have responded to Wieman’s conception of creative interchange. (shrink)

Does a hard-headed realist approach to international politics necessarily involve scepticism towards progressive foreign policy initiatives and global reform? Should proponents of realism always be seen as morally complacent and politically combative? In this major reconsideration of the main figures of international political theory, Bill Scheuerman challenges conventional wisdom to reveal a neglected tradition of progressive realism with much to contribute to contemporary debates about international policy-making and world government. Far from seeing international reform as well-meaning but potentially irresponsible idealism, (...) progressive realists like E.H. Carr, John Herz, Hans J. Morgenthau, and Reinhold Niebuhr developed forward-looking ideas which offer an indispensable corrective to many presently influential views about global politics. Progressive realism, Scheuerman argues, offers a compelling and provocative vision of radical global change which - when properly interpreted, can help buttress current efforts to address the most pressing international issues. After recovering key subterranean strands in mid-twentieth century realism, Scheuerman underscores their relevance to contemporary international theory. Criticizing more recent realists for abandoning their tradition's best insights, he also demonstrates that reform-minded international theories - including versions of cosmopolitanism, constructivism, the English School, liberalism, and republicanism - could all benefit from taking Progressive Realism seriously. A major contribution both to the history of international relations and contemporary debates in international theory, The Realist Case for Global Reform concludes by considering how progressive realism informs the foreign policies of US President Barack Obama. (shrink)

Suppose that God exists: what difference would that make to the world? The answer depends on the nature of God and the nature of the world. In this book, William E. Mann argues in one new and sixteen previously published essays for a modern interpretation of a traditional conception of God as a simple, necessarily existing, personal being. Divine simplicity entails that God has no physical composition or temporal stages; that there is in God no distinction between essence and (...) existence; that there is no partitioning of God's mental life into beliefs, desires, and intentions. God is thus a spiritual, eternal being, dependent on nothing else, whose essence is to exist and whose mode of existence is identical with omniscience, omnipotence, and perfectly goodness. In metaphysical contrast, the world is a spatial matrix populated most conspicuously by finite physical objects whose careers proceed sequentially from past to present to future. Mann defends a view according to which the world was created out of nothing and is sustained in existence from moment to moment by God. The differences in metaphysical status between creator and creatures raise questions for which Mann suggests answers. How can God know contingent facts and necessary truths without depending on them? Why is it so easy to overlook God's presence? Why would self-sufficient God create anything? Wouldn't a perfect God create the best world possible? Can God be free? Can we be free if God's power is continuously necessary to sustain us in existence? If God does sustain us, is God an accomplice whenever we sin? Mann responds to the Euthyphro dilemma by arguing for a kind of divine command metaethical theory, whose normative content lays emphasis on love. Given the metaphysical differences between us, how can there be loving relationships between God and creatures? Mann responds by examining the notions of piety and hope. (shrink)

In _The Fragility of Things_, eminent theorist William E. Connolly focuses on several self-organizing ecologies that help to constitute our world. These interacting geological, biological, and climate systems, some of which harbor creative capacities, are depreciated by that brand of neoliberalism that confines self-organization to economic markets and equates the latter with impersonal rationality. Neoliberal practice thus fails to address the fragilities it exacerbates. Engaging a diverse range of thinkers, from Friedrich Hayek, Michel Foucault, Hesiod, and Immanuel Kant to (...) Voltaire, Terrence Deacon, Friedrich Nietzsche, and Alfred North Whitehead, Connolly brings the sense of fragility alive as he rethinks the idea of freedom. Urging the Left not to abandon the state but to reclaim it, he also explores scales of politics below and beyond the state. The contemporary response to fragility requires a militant pluralist assemblage composed of those sharing affinities of spirituality across differences of creed, class, gender, sexual orientation, and ethnicity. (shrink)

Naturalism is supposed to be a Good Thing. So good in fact that everybody wants to be a naturalist, no matter what their views might be1. Thus there is some confusion about what, exactly, naturalism is. In what follows, I am going to be pretty much, though not exclusively, concerned with the topics of intentionality and consciousness, which only deepens the confusion for these are two areas.

In the pathbreaking essays collected here, Neumann and Kirchheimer demonstrate that the death of democracy and the rise of fascism during the first half of the twentieth century suggest crucial lessons for contemporary political and legal scholars. The volume includes writings on constitutionalism, political freedom, Nazism, sovereignty, and both Nazi and liberal law. Most important, the Frankfurt authors point to the continuing efficacy of the rule of law as an instrument for regulating and restraining state authority, as well as ominous (...) evidence of the rule of law's fragility in modern liberal democracy. (shrink)

Unsustainability is an old problem - human societies have collapsed with disturbing regularity throughout history. I argue that a genetic predisposition for unsustainability is encoded in certain human physiological, social and behavioral traits that once conferred survival value but are now maladaptive. A uniquely human capacity - indeed, necessity - for elaborate cultural myth-making reinforces these negative biological tendencies. Our contemporary, increasingly global myth, promotes a vision of world development centered on unlimited economic expansion fuelled by more liberalized trade. This (...) myth is not only failing on its own terms but places humanity on a collision course with biophysical reality - our ecological footprint already exceeds the human carrying capacity of Earth. Sustainability requires that we acknowledge the primitive origins of human ecological dys-function and seize conscious control of our collective destiny. The final triumph of enlightened reason and mutual compassion over scripted determinism would herald a whole new phase in human evolution. (shrink)

The media hoop-la about Edward Snowden has obscured a less flashy yet more vital – and philosophically relevant – part of the story, namely the moral and political seriousness with which he acted to make the hitherto covert scope and scale of NSA surveillance public knowledge. Here I argue that we should interpret Snowden’s actions as meeting most of the demanding tests outlined in sophisticated political thinking about civil disobedience. Like Thoreau, Gandhi, King and countless other (forgotten) grass-roots activists, Snowden (...) has in fact articulated a powerful defense of why he was morally obligated to engage in politically motivated law-breaking. He has also undertaken impressive efforts to explain how his actions are distinguishable from ordinary criminality, and why they need not culminate in reckless lawlessness. In fact, his example can perhaps help us advance liberal and democratic ideas about civil disobedience. First, it highlights sound reasons why, pace the orthodox view, the acceptance of punishment by those engaging in civil disobedience should not be seen as a precondition of its legitimacy. Second, Snowden reminds us that ours is an era in which intensified globalization processes directly shape every feature of political existence. Defenders of civil disobedience need to update their reflections accordingly. (shrink)

Our knowledge of each others’ mental features is sometimes epistemically basic or non-inferential. The alternative to this claim is Inferentialism, the view that such knowledge is always epistemically inferential. Here, I argue that Inferentialism is not plausible. My argument takes the form of an inference to the best explanation. Given the nature of the task involved in recognizing what mental features others have on particular occasions, and our capacity to perform that task, we should not expect always to find good (...) inferential explanations of our knowledge. This conclusion is an epistemological one. The motivation for it is independent of metaphysical concerns about functionalism or about the best way to model the cognitive architecture which produces our knowledge of others’ minds. Given this it is compatible both with the truth of functionalism and theory–theory construed as a cognitive model. (shrink)

This study proposes and tests a model of the relations among corporate accountants’ perceptions of the ethical climate in their organization, the perceived importance of corporate ethics and social responsibility, and earnings management decisions. Based on a field survey of professional accountants employed by private industry in Hong Kong, we found that perceptions of the organizational ethical climate were significantly associated with belief in the importance of corporate ethics and responsibility. Belief in the importance of ethics and social responsibility was (...) also significantly associated with accountants’ ethical judgments and behavioral intentions regarding accounting and operating earnings manipulation. These findings suggest that perceptions of ethical climate, usually presumed to reflect the “tone at the top” in the organization, lead accounting professionals to rationalize earnings management decisions by adjusting their attitudes toward the importance of corporate ethics and social responsibility. This is the first study to document a relationship between organizational ethical climate and professional accountants’ support for corporate ethics and social responsibility, and also the first study to document that industry accountants’ views toward corporate ethics and social responsibility are associated with their willingness to manipulate earnings. The findings have important implications, suggesting that organizational efforts to enhance the ethical climate and emphasize the importance of corporate ethics and social responsibility could reduce the prevalence of earnings manipulation. (shrink)

William E. Stempsey, S.J.; Institutional Identity and Roman Catholic Hospitals, Christian bioethics: Non-Ecumenical Studies in Medical Morality, Volume 7, Issue.

William Whewell is considered one of the most important nineteenth-century British philosophers of science and a contributor to modern philosophical thought, particularly regarding the problem of induction and the logic of discovery. In this volume, Robert E. Butts offers selections from Whewell's most important writings, and analysis of counter-claims to his philosophy.

By revisiting late-Weimar debates between Carl Schmitt and two left-wing critics, Otto Kirchheimer and Franz L Neumann, we can shed light on the surprising alliance of populist politics with key tenets of economic liberalism, an alliance that vividly manifests itself in the political figure and retrograde policies of Donald Trump. In the process, we can begin to fill a striking lacuna in recent scholarly literature on populism, namely its failure to pay proper attention to matters of political economy. We can (...) also perhaps begin to make sense of the roots of Trump’s assault on the US federal state: formal law and its organizational basis, modern bureaucracy, represent potential restraints on the alliance of populism with neoliberalism. (shrink)