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)

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)

Over the past two decades, the renowned political theorist William E. Connolly has developed a powerful theory of pluralism as the basis of a territorial politics. In this concise volume, Connolly launches a new defense of pluralism, contending that it has a renewed relevance in light of pressing global and national concerns, including the war in Iraq, the movement for a Palestinian state, and the fight for gay and lesbian rights. Connolly contends that deep, multidimensional pluralism is the best (...) way to promote justice and inclusion without violence. He advocates a deep pluralism—in contrast to shallow, secular pluralism—that helps to create space for different groups to bring their religious faiths into the public realm. This form of deep pluralism extends far beyond faith, encompassing multiple dimensions of social and personal lives, including household organization and sexuality. Connolly looks at pluralism not only in light of faith but also in relation to evil, ethics, relativism, globalization, and sovereignty. In the process, he engages many writers and theorists—among them, Spinoza, William James, Henri Bergson, Marcel Proust, Gilles Deleuze, Giorgio Agamben, Talal Asad, Michael Hardt, and Antonio Negri. _Pluralism_ is the first book in which Connolly explains the relationship between pluralism and the experience of time, and he offers readings of several films that address how time is understood, including _Time Code_, _Far from Heaven_, _Waking Life_, and _The Maltese Falcon_. In this necessary book Connolly brings a compelling, accessible philosophical critique together with his personal commitment to an inclusive political agenda to suggest how we might—and why we must—cultivate pluralism within both society and ourselves. (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)

THIS ARTICLE ARGUES THAT WEAK SUPERVENIENCE IS\nSUFFICIENTLY STRONG TO ESTABLISH A REASONABLE AND PLAUSIBLE\nMATERIALISM. SUPERVENIENCE IS A RELATION BETWEEN FAMILIES\nOF PROPERTIES, SUCH THAT, ROUGHLY SPEAKING, FAMILY A\nSUPERVENES ON FAMILY B IF ANY OBJECTS WHICH ARE\nINDISCERNIBLE WITH RESPECT TO B ARE THEREBY INDISCERNIBLE\nWITH RESPECT TO A. WEAK SUPERVENIENCE IS SUPERVENIENCE\nRESTRICTED TO ONE POSSIBLE WORLD; STRONG SUPERVENIENCE IS A\n"NECESSARY" SUPERVENIENCE EXTENDING ACROSS SOME PRINCIPLED\nSET OF POSSIBLE WORLDS. THESE NOTIONS ARE MADE SOMEWHAT\nMORE RIGOROUS FOLLOWING JAEGWON KIM'S DEVELOPMENT OF THEM.\nKIM HAS ARGUED THAT ONLY (...) STRONG SUPERVENIENCE CAN GROUND A\n'ROBUST' MATERIALISM, SO THE ARTICLE BEGINS BY CRITICIZING\nHIS ARGUMENTS FOR THIS POSITION. IT ARGUES THAT ANY FORM OF\nSTRONG SUPERVENIENCE IS IN FACT TOO STRONG TO CHARACTERIZE\nMATERIALISM AS IT IS NORMALLY CONCEIVED, FOR MATERIALISM IS\nNEITHER LOGICALLY NOR PHYSICALLY NECESSARY. BUT THE DAY IS\nSAVED AS WEAK SUPERVENIENCE CAN BE SHOWN TO BE JUST\nSUFFICIENTLY STRONG TO GROUND MATERIALISM. IN PARTICULAR,\nIT IS SHOWN THAT SUPERVENIENCE CAN SUPPORT COUNTERFACTUALS\nWITHOUT REQUIRING ANY NOTION OF "NECESSARY"\nSUPERVENIENCE. (shrink)

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.

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)

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)

It is often assumed that when we see common opaque objects in standard light this is in virtue of seeing their facing surfaces. Here I argue that we should reject that claim. Either we don't see objects' facing surfaces, or—if we hold on to the claim that we do see such things—it is at least not in virtue of seeing them that we see common opaque objects. I end by showing how this conclusion squares both with our intuitions and with (...) the facts of vision science. (shrink)

In _Facing the Planetary_ William E. Connolly expands his influential work on the politics of pluralization, capitalism, fragility, and secularism to address the complexities of climate change and to complicate notions of the Anthropocene. Focusing on planetary processes—including the ocean conveyor, glacier flows, tectonic plates, and species evolution—he combines a critical understanding of capitalism with an appreciation of how such nonhuman systems periodically change on their own. Drawing upon scientists and intellectuals such as Lynn Margulis, Michael Benton, Alfred North (...) Whitehead, Anna Tsing, Mahatma Gandhi, Wangari Maathai, Pope Francis, Bruno Latour, and Naomi Klein, Connolly focuses on the gap between those regions creating the most climate change and those suffering most from it. He addresses the creative potential of a "politics of swarming" by which people in different regions and social positions coalesce to reshape dominant priorities. He also explores how those displaying spiritual affinities across differences in creed can energize a militant assemblage that is already underway. (shrink)

Although both the American Catholic bishops and their commentators seem to agree that the economics pastoral is capitalist, if anything, in its ideology, a careful reading of the pastoral shows that the principle of social justice implicit in it is actually socialist, indeed communist, in nature. The bishops arrived at such a principle because of their interpretation of the biblical sense of justice as entailing a preferential option for the poor. To justify this option on a rational basis, they developed (...) a theory of social justice that may be summarized in the principle, familiar from Marx's writings, From each according to one's ability, to each according to one's needs. Whether or not the bishops intended such a convergence in principle, this development sets them at odds with the capitalist ideology of the United States. (shrink)

Although many of the pioneers of present-day bioethics came from religious and theological backgrounds, the recent controversy about the role of religion in bioethics has elicited much attention. Timothy Murphy would ban religion from bioethics altogether. Much of the ado hinges on conflicting understandings of just what bioethics is and just what religion is. This paper attempts to make more explicit how the fields of bioethics and religion have been understood in this context, and how they should not be understood. (...) We begin by looking at bioethics as a field: its origins, purpose, scope, and its methods. We then examine the notion of religion, looking especially at its importance for bioethics. Humanity is not just Homo sapiens but also Homo religiosus. Religion is more than a code of ethics; it gives insight into many of the foundational matters of bioethics. (shrink)

This study examines the effects of nationality (U.S. vs. China) and personal values on managers’ responses to the Perceived Role of Ethics and Social Responsibility (PRESOR) scale. Evidence that China’s transition to a socialist market economy has led to widespread business corruption, led us to hypothesize that People’s Republic of China (PRC) managers would believe less strongly in the importance of ethical and socially responsible business conduct. We also hypothesized that after controlling for national differences, managers’ personal values (more specifically, (...) self-transcendence values) would have a significant impact on PRESOR responses. The hypotheses were tested using a sample of practicing managers enrolled in part-time MBA programs in the two countries. The results indicate that nationality did not have a consistent impact on PRESOR responses. After controlling for national differences, self-transcendence values had a significant positive impact on two of the three PRESOR dimensions. Conservation values such as conformity and tradition also had a significant association with certain dimensions of the PRESOR scale. (shrink)

Scholarly and political interest in the controversial 20th Century German thinker Carl Schmitt has exploded in the last twenty years. This volume, focusing directly on Schmitt’s complex ideas about law, situates his views within broader debates about the rule of law and its fate, taking seriously his Nazi-era political and legal writings.

This essay examines lines of connection between disgust, the effect of disciplines upon such intensive appraisals, political action, and the shape of ethical responsiveness. Philosophies that espouse purity in moral ity or politics mask these lines of connection; they thereby disparage the sig nificance of techniques of the self to ethical and political life. Immanuel Kant and Hannah Arendt provide the two main figures through whom these themes are explored. Arendt and Kant are brought into relation with each other through (...) the way each comes to terms with disgust and common sense. Kant's attempt to purify morality draws upon the spontaneity of common sense even more than it does upon a set of transcendental arguments. The Kantian metaphysic of the supersensible and the sensible then authorizes a concept of morality that almost removes the will beyond the reach of disci plines. But aporias he confronts within the will may bring these tactics back in. Arendt, while rising above the command conception of morality pro jected by Kant through her invocation of gratitude for being and appre ciation of new beginnings, reinstates purity in the concept of 'the political'. Arendt's drive to bracket the body - often treated as an assemblage of com pulsive moods and interests - from the realm of ethical and political life also disparages tactics by the self on the self. To challenge the metaphysic of the supersensible and the sensible with a metaphysic of the infrasensible and the sensible is to confirm the nobility of such tactics. The presentation of this alternative perspective calls into question the pretension of many contemporaries to be 'post-metaphysical'; it also helps to show why meta physical pluralism sets a condition for a politics of plurality attuned to the velocity and scope of late-modern life. Key Words: amygdala • Arendt • body • common sense • Deleuze • ethics • Kant • metaphysics • plurality • Spinoza. (shrink)