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)

Bioethics needs an expanded moral vision. It is now time for bioethics to take full account of the problems of health disparities and structural injustice that are made newly urgent by the COVID-19 pandemic and the effects of climate change. Nancy M. P. King, Gail E. Henderson, and Larry R. Churchill make the case for a more social understanding and application of justice, a deeper humility in assessing expertise in bioethics consulting, a broader and more relevant research agenda, and (...) greater appreciation of the profound health implications of global warming. (shrink)

Thomas Hill, a leading figure in the recent development of Kantian moral philosophy, presents a set of essays exploring the implications of basic Kantian ideas for practical issues. The first part of the book provides background in central themes in Kant's ethics; the second part discusses questions regarding human welfare; the third focuses on moral worth-the nature and grounds of moral assessment of persons as deserving esteem or blame. Hill shows moral, political, and social philosophers just how valuable moral theory (...) can be in addressing practical matters. (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)

Targeting injustices that cut across borders, they are making the scale of justice an object of explicit struggle.Inspired by these efforts, Nancy Fraser asks: ...

The claims of RCTs to be the gold standard rest on the fact that the ideal RCT is a deductive method: if the assumptions of the test are met, a positive result implies the appropriate causal conclusion. This is a feature that RCTs share with a variety of other methods, which thus have equal claim to being a gold standard. This paper describes some of these other deductive methods and also some useful non-deductive methods, including the hypothetico-deductive method. It argues (...) that with all deductive methods, the benefit that the conclusions follow deductively in the ideal case comes with a great cost: narrowness of scope. This is an instance of the familiar trade-off between internal and external validity. RCTs have high internal validity but the formal methodology puts severe constraints on the assumptions a target population must meet to justify exporting a conclusion from the test population to the target. The paper reviews one such set of assumptions to show the kind of knowledge required. The overall conclusion is that to draw causal inferences about a target population, which method is best depends case-by-case on what background knowledge we have or can come to obtain. There is no gold standard. (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)

The claims of RCTs to be the gold standard rest on the fact that the ideal RCT is a deductive method: if the assumptions of the test are met, a positive result implies the appropriate causal conclusion. This is a feature that RCTs share with a variety of other methods, which thus have equal claim to being a gold standard. This paper describes some of these other deductive methods and also some useful non-deductive methods, including the hypothetico-deductive method. It argues (...) that with all deductive methods, the benefit that the conclusions follow deductively in the ideal case comes with a great cost: narrowness of scope. This is an instance of the familiar trade-off between internal and external validity. RCTs have high internal validity but the formal methodology puts severe constraints on the assumptions a target population must meet to justify exporting a conclusion from the test population to the target. The paper reviews one such set of assumptions to show the kind of knowledge required. The overall conclusion is that to draw causal inferences about a target population, which method is best depends case-by-case on what background knowledge we have or can come to obtain. There is no gold standard. (shrink)

This stimulating collection of essays in ethics eschews the simple exposition and refinement of abstract theories. Rather, the author focuses on everyday moral issues, often neglected by philosophers, and explores the deeper theoretical questions which they raise. Such issues are: Is it wrong to tell a lie to protect someone from a painful truth? Should one commit a lesser evil to prevent another from doing something worse? Can one be both autonomous and compassionate? Other topics discussed are servility, weakness of (...) will, suicide, obligations to oneself, snobbery, and environmental concerns. A feature of the collection is the contrast of Kantian and utilitarian answers to these problems. The essays are crisply and lucidly written and will appeal to both teachers and students of philosophy. (shrink)

The last and most poignant of these essays is The Intruder, Nancys philosophical meditation on his heart transplant.

One of the strongest strands in Nancy's philosophy is an attempt to rethink community and the very idea of the social in a way that does not ground these ideas in some individual subject or subjectivity. The fundamental argument of this book is that being is always 'being with', that 'I' is not prior to 'we', that existence is essentially co-existence. He thinks this being together, not as a comfortable enclosure in a pre-existing group, but as a mutual abandonment (...) and exposure to each other, one that would preserve the 'I' and its freedom in a mode of imagining community as neither a 'society of spectacle' nor via some form of 'authenticity'. (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.

Causation is in trouble—at least as it is pictured in current theories in philosophy and in economics as well, where causation is also once again in fashion. In both disciplines the accounts of causality on offer are either modelled too closely on one or another favoured method for hunting causes or on assumptions about the uses to which causal knowledge can be put—generally for predicting the results of our efforts to change the world. The first kind of account supplies no (...) reason to think that causal knowledge, as it is pictured, is of any use; the second supplies no reason to think our best methods will be reliable for establishing causal knowledge. So, if these accounts are all there is to be had, how do we get from method to use? Of what use is knowledge of causal laws that we work so hard to obtain? (shrink)

Most traditional accounts of Aristotle's theory of ethical education neglect its cognitive aspects. This book asserts that, in Aristotle's view, excellence of character comprises both the sentiments and practical reason. Sherman focuses particularly on four aspects of practical reason as they relate to character: moral perception, choicemaking, collaboration, and the development of those capacities in moral education. Throughout the book, she is sensitive to contemporary moral debates, and indicates the extent to which Aristotle's account of practical reason provides an alternative (...) to theories of impartial reason. (shrink)

The modal account of luck is the predominant account of luck in epistemology and ethics. In the first half of this paper, I discuss three possible interpretations of the modal account and raise objections to each. I then raise an objection to all plausible versions of the modal account, that is, that whether an event is lucky or the extent to which it is a matter of luck will depend on what initial conditions or features of the event one holds (...) constant across nearby possible worlds. However, there is often reasonable disagreement about what the relevant initial conditions of an event are, and the modal account of luck has no means of determining which description of the event is correct. As such, the modal account is subject to a kind of reference class problem, and the view cannot actually tell us the extent to which certain events are a matter of luck. (shrink)

What does it mean to think critically about politics at a time when inequality is increasing worldwide, when struggles for the recognition of difference are eclipsing struggles for social equality, and when we lack any credible vision of an alternative to the present order? Philosopher Nancy Fraser claims that the key is to overcome the false oppositions of "postsocialist" commonsense. Refuting the view that we must choose between "the politics of recognition" and the "politics of redistribution," Fraser argues for (...) an integrative approach that encompasses the best aspects of both. (shrink)

This work examines the concept of trust in the light of virtue theory, and takes our responsibility to be trustworthy as central. Rather than thinking of trust as risk-taking, Potter views it as equally a matter of responsibility-taking. Her work illustrates that relations of trust are never independent from considerations of power, and that asking ourselves what we can do to be trustworthy allows us to move beyond adversarial trust relationships and toward a more democratic, just, and peaceful society.

This paper critically analyses the concept of evidence in evidence-based-policy arguing that there is key problem: that there is no existing practicable theory of evidence, one which is philosophically grounded and yet applicable for evidencebased policy. The paper critically considers both philosophical accounts of evidence and practical treatments of evidence in evidence-based-policy. It argues that both fail in different ways to provide a theory of evidence that is adequate for evidence-basedpolicy. The paper is a valuable contribution to the part of (...) the research project that explores how evidence can and should be used to reduce contingency in science, and policy based on science. (shrink)

The Beloved Self is about the holy grail of moral philosophy, an argument against egoism that proves that we all have reasons to be moral. Part One introduces three different versions of egoism. Part Two looks at attempts to prove that egoism is false, and shows that even the more modest arguments that do not try to answer the egoist in her own terms seem to fail. But in part Three, Hills defends morality and develops a new problem for (...) egoism, an epistemological problem. She shows that it is not epistemically rational to believe the most plausible versions of egoism. The first part of the book will be most relevant to those interested in moral theory, as it contains detailed discussions of recent interpretations of virtue ethics and especially of Kant's moral theory. The second and third part of the book turn to epistemology, particularly moral epistemology, and include an account of the relationship between knowledge and action, a new theory of moral understanding, and a discussion of the epistemically rational response to various kinds of disagreement. Hills also defends a new account of virtue and of morally worthy action. (shrink)

Many people profess to believe that acting morally, or as we ought to act, involves the self-conscious acceptance of some (quite specific) constraints or rules that place limits both on the pursuit of our own interests and on our pursuit of the general good. Though these people do not regard the furtherance of our own interests or the pursuit of the general good as ignoble ends, or ones that we are morally required to eschew, they believe that neither can be (...) regarded as providing us with morally sufficient reason to take action. Those who hold such a view believe that there are certain sorts of acts that are wrong in themselves, and thus morally unacceptable means to the pursuit of any ends, even ends that are morally admirable, or morally obligatory. (How strong the prohibition is against performing such acts is a matter that will be taken up later.) Philosophers call such ethical views ‘deontological’ (from the Greek deon , ‘duty’), and contrast them to views that are ‘teleological’ in structure (from telos , Greek for ‘goal’). Those who hold teleological views reject the view that there are special kinds of acts that are right or wrong in themselves. For teleologists, the rightness or wrongness of our acts is determined by a comparative assessment of their consequences. [...] The focus of this essay is on deontological theories. (shrink)

In Algorithms & Autonomy, Rubel, Castro, and Pham (hereafter RCP), argue that the concept of autonomy is especially central to understanding important moral problems about algorithms. In particular, autonomy plays a role in analyzing the version of social contract theory that they endorse. I argue that although RCP are largely correct in their diagnosis of what is wrong with the algorithms they consider, those diagnoses can be appropriated by moral theories RCP see as in competition with their autonomy based theory. (...) Most notably, proponents of consequentialism and virtue ethics can appropriate RCPs insights. This is good news because RCP’s social contract theory is vulnerable to a well known class of counterexamples. The most significant contribution of RCP, if I am right, is in their identification, presentation, and evaluation of concrete cases involving algorithms and not in the more controversial claims about theoretical ethics that RCP themselves see as central to what they are doing. (shrink)

Knowledge of causal laws is expensive and hard to come by. But we work hard to get it because we believe that it will reduce contingency in planning policies and in building new technologies: knowledge of causal laws allows us to predict reliably what the outcomes will be when we manipulate the factors cited as causes in those laws. Or do they? This paper will argue that causal laws have no special role here. As economists from JS Mill to Robert (...) Lucas and David Hendry stress, along recently with philosophers like James Woodward and Sandra Mitchell, they can do the job only if they are invariant under the manipulations proposed. But then, I shall argue, anything that is invariant under the proposed manipulations will do this job equally well. There seems to be nothing special about causal-law knowledge in and of itself that makes it particularly valuable for policy and technology prediction. What seems to matter is invariance alone, not causality. But what guarantees invariance and how do we know when it will obtain? Here certain kinds of causal laws do have a special place – those underwritten either by what I have called ‘nomological machines’ or by what I have called ‘capacities’. Capacities and nomological machines have a double virtue that makes them invaluable for policy planning. First, the causal laws they give rise to will be invariant so long as they obtain; and second, they typically have visible markers we can come to recognize that tell us when they obtain. The markers for nomological machines are shakier than those for capacities, though, since capacities are often tied to markers by well-established empirical laws. Capacities have their own drawback however, which is the final topic of this paper: the causal laws that are guaranteed by a capacity connect the obtaining (or triggering) of a capacity with its exercise. But Hume argued (mistakenly I suggest) that no distinction can be made between the obtaining of a power and its exercise. (shrink)

Kevin Hill presents a highly original study of Nietzsche's thought, the first book to examine in detail his debt to the work of Kant. Hill argues that Nietzsche is a systematic philosopher who knew Kant far better than is commonly thought, and that he can only be properly understood in relation to him. Nietzsche's Critiques will be of great value to scholars and students with interests in either of these philosophical giants, or in the history of ideas generally.

How can philosophy of science be of more practical use? One thing we can do is provide practicable advice about how to determine when one empirical claim is relevant to the truth of another; i.e., about evidential relevance. This matters especially for evidence-based policy, where advice is thin—and misleading—about how to tell what counts as evidence for policy effectiveness. This paper argues that good efficacy results (as in randomized controlled trials), which are all the rage now, are only a very (...) small part of the story. To tell what facts are relevant for judging policy effectiveness, we need to construct causal scenarios about will happen when the policy is implemented. (shrink)

What are causal powers and why should we believe in them? Causal powers are now a central topic in metaphysics but my defence of them does not begin there, but rather in studies of the practices of the sciences, especially in my case, of physics and economics. Both of these use the analytic method: they ascertain the behaviour that would result from the operation of a cause ‘in isolation’; then take this behaviour to provide the ‘contribution’ that that cause makes (...) to the behaviour that occurs even when the cause is not in isolation. What counts as ‘isolation’? And how is the notion of ‘contribution’ to be understood? (shrink)

Until recently, struggles for justice proceeded against the background of a taken-for-granted frame: the bounded territorial state. With that "Westphalian" picture of political space assumed by default, the scope of justice was rarely subject to open dispute. Today, however, human-rights activists and international feminists join critics of structural adjustment and the World Trade Organization in challenging the view that justice can only be a domestic relation among fellow citizens. Targeting injustices that cut across borders, they are making the scale of (...) justice an object of explicit struggle. Inspired by these efforts, Nancy Fraser asks: What is the proper frame for theorizing justice? Faced with a plurality of competing scales, how do we know which one is truly just? In exploring these questions, Fraser revises her widely discussed theory of redistribution and recognition. She introduces a third, "political" dimension of justice—representation—and elaborates a new, reflexive type of critical theory that foregrounds injustices of "misframing." Engaging with thinkers such as Jürgen Habermas, John Rawls, Michel Foucault, and Hannah Arendt, she envisions a "postwestphalian" mapping of political space that accommodates transnational solidarity, transborder publicity, and democratic frame-setting, as well as emancipatory projects that cross borders. The result is a sustained reflection on who should count with respect to what in a globalizing world. (shrink)

It has been suggested that we turn to solar geoengineering to counter global warming, which would consequently transform the relationship of terrestrial plant-life to the sun. This is an article not about geoengineering as such, but instead what is called photosynethics, or, thinking about our moral relationship to the light – in particular, as it is mediated by plants. Working from within but then extending the idea of responsibility found in the work of Emmanuel Levinas, it is argued here that, (...) since the plant cultivates the conditions of life on earth by photosynthesis, its relationship to the sun is then a relation of giving to others that is properly moral. The plant’s existence is an exposure so out of kilter with human ways of understanding existence that it interrupts our own and brings us into a relation of responsibility. It is concluded that rather than redirecting the sun’s radiation, we should turn to plants to reconsider how we live with the light on a heating planet. This first means separating moral responsibility from human vision so that we might encounter light on its own terms, and not simply as an element of rationality or sentiment or discipline. (shrink)