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

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

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

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

Though virtue ethics is enjoying a resurgence, the topic of virtue cultivation has been largely neglected by philosophers. This volume remedies this gap, featuring mostly new essays, commissioned for this collection, by philosophers, theologians, and psychologists at the forefront of research into virtue. Each contribution focuses on some aspect of virtue development, either by highlighting virtue cultivation within distinctive traditions of ethical or religious thought, or by taking a developmental perspective to yield fresh insights into criticisms of virtue ethics, or (...) by examining the science that explains virtue development. The essays by Russell and Driver investigate virtue cultivation or problems associated with it from Aristotelian and utilitarian perspectives. Slote addresses virtue development from the sentimentalist standpoint. Swanton and Cureton and Hill explore self-improvement, the former with an eye to offering solutions to critiques of virtue ethics, the latter from a Kantian ethical vantage point. Slingerland examines contemporary psychology as well as virtue development in the Confucian tradition to counter situationist criticisms of virtue ethics. Flanagan, Bucar, and Herdt examine how virtue is cultivated in the Buddhist, Islamic, and Christian traditions, respectively. Narvaez, Thompson, and McAdams offer descriptive insights from psychology into virtue development. The result is a collection of extremely creative essays that not only fills the current gap but also promises to stimulate new work on a philosophically neglected yet vital topic. (shrink)

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

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

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

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

This book challenges traditional approaches to research ethics based on moral principles and advocates a new, relationship-based paradigm for research ethics. The book begins with an explanation of the editors' reservations about the principalist approach pervading current regulations governing research. The editors' concerns are three-fold. First, they cite the continuing errors and abuse of human subjects of research in America despite federal regulations. Secondly, they argue that American regulations, grounded in the principles of autonomy, beneficence and justice, should not be (...) applied in all cultures. Finally, the editors argue that regulation is not the answer to all ethical questions concerning human subject research. In contrast with traditional approaches, the relationships paradigm emphasises relationships, interactions, power, responsibility and contextual and historical considerations in examining moral issues. This book has a case-plus-commentaries approach. Six cases, from …. (shrink)

The 2015 Varsity Medical Ethics debate convened upon the motion: “This house believes nootropic drugs should be available under prescription”. This annual debate between students from the Universities of Oxford and Cambridge, now in its seventh year, provided the starting point for arguments on the subject. The present article brings together and extends many of the arguments put forward during the debate. We explore the current usage of nootropic drugs, their safety and whether it would be beneficial to individuals and (...) society as a whole for them to be available under prescription. The Varsity Medical Debate was first held in 2008 with the aim of allowing students to engage in discussion about ethics and policy within healthcare. The event is held annually and it is hoped that this will allow future leaders to voice a perspective on the arguments behind topics that will feature heavily in future healthcare and science policy. This year the Oxford University Medical Society at the Oxford Union hosted the debate. (shrink)

Ever since David Hume, empiricists have barred powers and capacities from nature. In this book Cartwright argues that capacities are essential in our scientific world, and, contrary to empiricist orthodoxy, that they can meet sufficiently strict demands for testability. Econometrics is one discipline where probabilities are used to measure causal capacities, and the technology of modern physics provides several examples of testing capacities (such as lasers). Cartwright concludes by applying the lessons of the book about capacities and probabilities to the (...) explanation of the role of causality in quantum mechanics. (shrink)

Respect, Pluralism, and Justice is a series of essays which sketches a broadly Kantian framework for moral deliberation, and then uses it to address important social and political issues. Hill shows how Kantian theory can be developed to deal with questions about cultural diversity, punishment, political violence, responsibility for the consequences of wrongdoing, and state coercion in a pluralistic society.

Thomas E. Hill, Jr.; Servility and Self-Respect, The Monist, Volume 57, Issue 1, 1 January 1973, Pages 87–104, https://doi.org/10.5840/monist197357135.

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

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

One of the challenges of modern healthcare ethics practice is the navigation of boundaries. Practicing healthcare ethicists in the performance of their role must navigate meanings, choices, decisions and actions embedded in complex cultural and social relationships amongst diverse individuals. In light of the evolving state of modern healthcare ethics practice and the recent move toward professionalization via certification, understanding boundary navigation in healthcare ethics practice is critical. Because healthcare ethics is endowed with many boundaries which often delineate concerns about (...) professional expertise and authority, epistemological reflection on the relationship between theory and practice points toward the social context as relevant to the conceptualization of boundaries. The skills of social scientists may prove helpful to provide data and insights into the conceptualization and navigation of clinical ethics qua profession. Empirical ethics research, which combines empirical description (usually social scientific) with normative-ethical analysis and reflection, is a way forward as we engage and reflect upon issues which have implications for practice standards and professionalization of the role. This requires cooperative engagement of the descriptive and normative disciplines to explore our understandings of boundaries in healthcare ethics practice. This will contribute to the ongoing reflection not only as we envision the professional role but to ensure that it is enacted in practice. (shrink)

How do novel scientific concepts arise? In Creating Scientific Concepts, Nancy Nersessian seeks to answer this central but virtually unasked question in the problem of conceptual change. She argues that the popular image of novel concepts and profound insight bursting forth in a blinding flash of inspiration is mistaken. Instead, novel concepts are shown to arise out of the interplay of three factors: an attempt to solve specific problems; the use of conceptual, analytical, and material resources provided by the (...) cognitive-social-cultural context of the problem; and dynamic processes of reasoning that extend ordinary cognition. Focusing on the third factor, Nersessian draws on cognitive science research and historical accounts of scientific practices to show how scientific and ordinary cognition lie on a continuum, and how problem-solving practices in one illuminate practices in the other. (shrink)

Objectives: To explore how subjects in a placebo-controlled vitamin A supplementation trial among Ghanaian women aged 15–45 years perceive the trial and whether they know that not all trial capsules are the same, and to identify factors associated with this knowledge.Methods: 60 semistructured interviews and 12 focus groups were conducted to explore subjects’ perceptions of the trial. Steps were taken to address areas of low comprehension, including retraining fieldworkers. 1971 trial subjects were randomly selected for a survey measuring their knowledge (...) that not all trial capsules are the same. The subjects’ fieldworkers were also interviewed about their characteristics and trial knowledge. Factors associated with knowledge were explored using multi-level modeling.Results: Although subjects knew they were taking part in research, most thought they were receiving an active and beneficial medication. Variables associated with knowledge were education and district of residence. Radio broadcasts benefited those with some schooling. Fieldworkers’ characteristics were not associated with subjects’ knowledge.Conclusions: Research and debate on new or improved consent procedures are urgently required, particularly for subjects with little education. (shrink)

I defend the relatively orthodox view that reasons for action are premises in good practical reasoning, against recent counterexamples that suggest that, like “government house” moral justifications, some reasons are to be ignored in deliberation. I also explain, positively, what is right about the orthodoxy. Unless reasons are premises in good practical reasoning, reasons cannot be normative in the way they are usually taken to be, and relatedly, are unfit to play certain familiar theoretical and related everyday roles that give (...) many appeals to reasons their distinctive point. (shrink)

Consider normative properties and facts, such as facts consisting in something's being what you ought to do, or the property of being morally wrong. Normative naturalism is the view that normative properties and facts such as these exist, and that they are natural properties and facts. Some suspect, however, that normativity is incompatible with a wholly naturalistic worldview: that the normative couldn't be natural because it's somehow “just too different” from the natural. I critically examine recent forms of this “just (...) too different” objection to normative naturalism, with a view to making the debate accessible to a general philosophical audience. (shrink)

Why mediation? -- What makes bioethics mediation unique? -- Before you begin a bioethics mediation program -- The stages of bioethics mediation -- Techniques for mediating bioethics disputes -- How to write a bioethics mediation chart note -- Mediation with a competent patient : Mr. Samuels's case -- Mediation with a dysfunctional family : Mrs. Bates's case -- A complex mediation with a large and involved family : Mrs. Leonari's case -- Discharge planning for a dying patient : a role-play (...) -- An at-risk pregnancy : a role-play -- HIV and postsurgical complications in the ICU : a role-play -- Treating the dying adolescent : a role-play -- She didn't mean it : a role-play -- Don't tell mama : a role-play -- An at-risk pregnancy : a role-play transcript -- HIV and postsurgical complications in the ICU : a role-play transcript -- She didn't mean it: a role-play transcript -- Don't tell mama : a role-play transcript. (shrink)

With the progress of science we become more and more aware of the undiscovered, and of our feebleness to visualize or express what is dimly known to us. Geologists estimate that man evolved some 1,000,000 years ago on an earth which astronomers say is some 2,000,000,000 years old. Caution is required in accepting such figures, for we must remember how far out Lord Kelvin was in estimating the age of the earth—before the discovery of radium. Man has been civilized for (...) some 5,000 years, and Galileo, with his telescope and revolutionary ideas, lived some 300 years ago. There may be, we are told, a million million years before the sun grows weak and the earth becomes farther from the sun so that all life freezes. Long before this man may use up the metals available for his machines, and those ready sources of energy now so wastefully used, by which he at present multiplies and swarms in cities. In such case he will return through birth control or famine, or both, to a simple, uncrowded, pastoral existence. There is little likelihood of his being able to use atomic energy, other than that which reaches the earth as sun radiation and is available directly or as energy stored in water-power, wood, coal, and oil. (shrink)

This book is the first to offer a detailed analysis of Aristotelian and Kantian ethics together, in a way that remains faithful to the texts and responsive to debates in contemporary ethics. Recent moral philosophy has seen a revival of interest in the concept of virtue, and with it a reassessment of the role of virtue in the work of Aristotle and Kant. This book brings that re-assessment to a new level of sophistication. Nancy Sherman argues that Kant preserves (...) a notion of virtue in his moral theory that bears recognisable traces of the Aristotelian and Stoic traditions, and that his complex anthropology of morals brings him into surprising alliance with Aristotle. She develops her argument through close readings of major texts by both Aristotle and Kant, illustrating points of congruence and contrast. (shrink)

It is widely recognized that our social and moral environments influence our actions and belief formations. We are never fully immune to the effects of cultural membership. What is not clear, however, is whether these influences excuse average moral agents who fail to scrutinize conventional norms. In this paper, I argue that the lack of extensive public debate about factory farming and, its corollary, extreme animal suffering, is probably due, in part, to affected ignorance. Although a complex phenomenon because of (...) its many manifestations, affected ignorance is morally culpable because it involves a choice not to investigate whether some practice in which one participates in might be immoral. I contend further that James Montmarquet’s set of intellectual virtues can provide a positive account of what it means to act as a responsible moral agent while immersed in a meat eating culture; they also represent the moral and epistemic framework for the kind of public discourse that should be taking place. (shrink)

Imagining the Course of Life offers a rich portrait of rural life in contemporary Southeast Asia and an accessible introduction to the complexities of Theravada Buddhism as it is actually lived and experienced. It is both an ethnography of indigenous views of human development and a theoretical consideration of how any ethnopsychology is embedded in society and culture. Drawing on long-term fieldwork in a Shan village in northern Thailand, Nancy Eberhardt illustrates how indigenous theories of the life course are (...) connected to local constructions of self and personhood. In the process, she draws our attention to contrasting models in the Euro-American tradition and invites us to reconsider how we think about the trajectory of a human life. Moving beyond the entrenched categories that can hamper our understanding of other views, Imagining the Course of Life demonstrates the real-life connections between the "religious" and the "psychological." Eberhardt shows how such beliefs and practices are used, sometimes strategically, in people's constructions of themselves, in their interpretations of others' behavior, and in their attempts at social positioning. Individual chapters explore Shan ideas about the overall course of human development, from infancy to old age and beyond, and show how these ideas inform people's understanding of personhood and maturity, gender and social inequality, illness and well-being, emotions and mental health. (shrink)

Constitutivists attempt to ground reasons for action in the constitutive features of agency. Central to Enoch's famous “shmagency” objection to constitutivism is the idea that constitutivists should worry about the question whether there is reason to be an agent rather than a “shmagent”-where a shmagent is a non-agent being who lacks the constitutive features of agency, but is otherwise as similar to agents as can be. I explain why constitutivism isn’t in trouble even if there’s no reason to be an (...) agent. The nature of agency can in principle ground authoritative reasons for agents to act, even if there isn’t, in addition, a reason to be an agent. Relatedly, I explain why a prominent strand in previous responses to Enoch is misleading in focusing on whether the request for reasons to be an agent, as posed by the shmagent, is even possible or intelligible. Even if the shmagent’s request for reasons is possible and intelligible-as I argue it is-this doesn’t matter for constitutivists, for the request is misguided: constitutivists need no reasons to be an agent. (shrink)

We are living at the dawn of the first truly scientific picture of the universe-as-a-whole, yet people are still dragging along prescientific ideas about God that cannot be true and are even meaningless in the universe we now know we live in. This makes it impossible to have a coherent big picture of the modern world that includes God. But we don't have to accept an impossible God or else no God. We can have a real God if we redefine (...) God in light of knowledge no one ever had before. The key question is, “Could anything actually exist in the scientific universe that is worthy of the name, God?” My answer is yes: God is an “emergent phenomenon,” as real as the global economy or the government or the worldwide web, which are all emergent phenomena. But God arose from something deeper: the complex interactions of all humanity's aspirations. An emerging God has enormous implications. (shrink)

" Nancy Bauer begins her book by asking: "Then what kind of a problem does being a woman pose?