"Golf day 2005 @ federal golf club, red hill." Ethos: Official Publication of the Law Society of the Australian Capital Territory, (196), pp. 7.

Essential for the concept of the law of nature is not only spatio-temporal universality, but also functionality in the sense of the dependency on physical conditions of natural entities. In the following it is explained in detail that just the neglect of this functional property is to be understood as the real reason for the occurrence of the Goodman paradox – with the consequence, that the behavior of things seems to be completely at the mercy of change of unique unrepeatable (...) temporal points. It is exactly this (mis-)understanding that also generated the induction problem. From the intrinsic connection between universality and functionality, however, – that is my claim – the ontological consequence of a nature results, for which lawfulness is coupled to essentially functionally defined time sequences, thereby implying a potentiality dimension of nature, too. (shrink)

'Everyone knows what attention is’ according to William James. Much work on attention in psychology and neuroscience cites this famous phrase only to quickly dismiss it. But James is right about this: ‘attention’ was not introduced into psychology and neuroscience as a theoretical concept. I argue that we should therefore study attention with broadly the same methodology that David Marr has applied to the study of perception. By focusing more on Marr's Computational Level of analysis, we arrive at a unified (...) answer to the question of what attention is, what role it plays in the mind, and why organisms like us have that capacity. I propose a methodology for studying attention at Marr's Computational Level that optimizes in a three-dimensional space: it should capture core aspects of our first-person experience of attention, be explanatorily powerful in psychology and neuroscience, and fertile in an interdisciplinary context. I show how this methodology leads to what I call the priority structure account of attention. Attention is what organizes current information to make it more useful for the organism. We can identify it by four features. Attention, in this way, helps a cognitive system to integrate its informational state with its current motivational state. I describe how this account improves on alternatives and shows why attention is a useful concept in many disciplines and for connecting them. -/- This article is categorized under: Philosophy > Psychological Capacities Psychology > Attention Philosophy > Foundations of Cognitive Science. (shrink)

W. Matthews Grant's "Dual Sources Account" aims at explaining how God causes all creaturely actions while leaving them free in a robust libertarian sense. It includes an account of predestination that is supposed to allow for the possibility that some created persons ultimately spend eternity in hell. I argue here that the resources Grant provides for understanding why God might permit created persons to end up in hell are, for two different reasons, insufficient. I then provide possible solutions to these (...) two problems, compatible with Grant's account overall, that help show why God might allow hell. (shrink)

I ask you to X. You now have a reason to X. My request gave you a reason. How? One unpopular theory is the epistemic account, according to which requests do not create any new reasons but instead simply reveal information. For instance, my request that you X reveals that I desire that you X, and my desire gives you a reason to X. Peter Schaber has recently attacked both the epistemic account and other theories of the reason-giving force of (...) requests. Schaber defends a new theory of the reason-giving force of requests according to which request give reasons because it is valuable for requesters and requestees that requests have this power. In this paper I argue that Schaber's attack on the epistemic account fails, and that his own theory ought to be rejected because it faces compelling objections. (shrink)

According to the epistemic account of request normativity, a request gives us reasons by revealing normatively relevant information. The information is normative, not the request itself. I raise a new objection to the epistemic account based on situations where we might try to avoid someone requesting something of us. The best explanation of these situations seems to be that we do not want to acquire a new reason to do something. For example, if you know I am going to ask (...) you to read a draft of my paper, you might avoid running into me so as to avoid acquiring a reason to read a draft of my paper. I then argue that the epistemic account can successfully reply to this objection and that in fact the epistemic account does a better job of accounting for cases like this than competing views of the normativity of requests. (shrink)

This paper defends the epistemic account of the normativity of requests. The epistemic account says that a request does not create any reasons and thus does not have any special normative power. Rather, a request gives reasons by revealing information which is normatively relevant. I argue that compared to competing accounts of request normativity, especially those of David Enoch and James H.P. Lewis, the epistemic account gives better answers to cases of insincere requests, is simpler, and does a better job (...) incorporating the importance of relationships. I also defend the epistemic account from three objections: that requests are important because they constitute consent, that requests and wishes must be normatively different, and that some requests do not provide any new information. (shrink)

Germany is considered to be a pioneer of social security systems; nonetheless, globalization and demographic changes have put enormous pressure on them. A solution is not yet in sight as the debate on the future of the German social security systems still lacks consensus. We argue that ideas matter and that the debate can benefit from a deeper reflection on the concept of social security. This objective is pursued along two lines. First, we take a historical perspective and reconstruct the (...) development of Germany's social security systems. Second, we scrutinize from a theoretical perspective how social security is conceptualized in public and theoretical debates. Behind the various positions, we identify four basic ideal types. We then analyze how these ideal types account for the benefits of social security systems and what role they assign to corporations in providing social security. While two ultimately reinforce potential conflicts between different groups in society, the other two ideal types reveal possible benefits for all. The last ideal type actually conceptualizes social security systems as insurance that fosters risky but overall productive investments in human and other forms of capital. Therefore, it can be shown that social security systems are not necessarily threatened by globalization and that incentives exist for corporations to invest in the provision of social security. (shrink)

Accountability is a cornerstone of the governance of artificial intelligence (AI). However, it is often defined too imprecisely because its multifaceted nature and the sociotechnical structure of AI systems imply a variety of values, practices, and measures to which accountability in AI can refer. We address this lack of clarity by defining accountability in terms of answerability, identifying three conditions of possibility (authority recognition, interrogation, and limitation of power), and an architecture of seven features (context, range, agent, (...) forum, standards, process, and implications). We analyse this architecture through four accountability goals (compliance, report, oversight, and enforcement). We argue that these goals are often complementary and that policy-makers emphasise or prioritise some over others depending on the proactive or reactive use of accountability and the missions of AI governance. (shrink)

In this paper, I explore a range of existent and possible ameliorative semantic theories of gender terms: invariantism, according to which gender terms are not context-sensitive, contextualism, according to which the meaning of gender terms is established in the context of use, and relativism, according to which the meaning of gender terms is established in the context of assessment. I show that none of these views is adequate with respect to the plight of trans people to use their term of (...) choice to self-identify and be referred to accordingly. I then consider an invariantist view based on self-identification and explore some of its challenges. (shrink)

It is widely agreed that reactive attitudes play a central role in our practices concerned with holding people responsible. However, it remains controversial which emotional attitudes count as reactive attitudes such that they are eligible for this central role. Specifically, though theorists near universally agree that guilt is a reactive attitude, they are much more hesitant on whether to also include shame. This paper presents novel arguments for the view that shame is a reactive attitude. The arguments also support the (...) view that shame is a reactive attitude in the sense that concerns moral accountability. The discussion thereby challenges both the view that shame is not a reactive attitude at all, suggested by philosophers such as R. Jay Wallace and Stephen Darwall, and the view that shame is a reactive attitude but does not concern moral accountability, recently defended by Andreas Carlsson and Douglas Portmore. (shrink)

By investigating conceptions of experience from Descartes to Kant, this book shows that one of the central questions of the early-modern period was how humans can instantiate in their actions the principles of rational moral agency, while at the same time responding with their bodies to the causal play of nature. Through the analysis of this question, the book draws attention to the bodily underpinnings of the ability to experience thoughts and feelings. It thus challenges overly subjectivist interpretations that concentrate (...) on the inner realm of the experiencing mind and because of this fail to account for the worldly dimension of being experientially responsive to the affections of the body. (shrink)

A Defence of the Perceptual Account of Emotion Against the Alleged Problem of Ambivalent Emotion: Expanding on Tappolet Tappolet (2005) has defended the perceptual account of emotion against a problem which some have raised against it, stemming from the phenomenon of ambivalent emotions. According to Tappolet, we can explain cases of ambivalent emotions unproblematically. To persuade us of this, she draws our attention to circumstances in which it seems entirely appropriate to have conflicting emotions with respect to the same situation. (...) On her perceptual account of emotions, in such situations our emotions disclose two values, e.g., danger and attractiveness, at the same time. My aim here is to defend Tappolet by expanding on the considerations she adduces. In order to do this, I utilize Prinz's notion of "valence". Using this terminology, I shall show that the undeniable co-instantiation of emotions that are our intuitions classifies as "contrary", for example, fear and attraction does not actually constitute a contradiction. (shrink)

The issue of communicated accountability is particularly important in Faith-Based Charity Organisations as the donated funds and use of those funds are often meant to fulfil religious obligations for the well-being of society. Integrating Stewart’s (1984) ladder of accountability with the Statement of Recommended Practice guidance for charities, this paper examines communicated accountability practices of Muslim and Christian Charity Organisations in England and Wales. Our content analysis results indicate communicated accountability to be generally limited, focusing on (...) providing basic descriptive information rather than judgement-based information. Our interviews with trustees and preparers of Trustee Annual Reports in Muslim Charity Organisations identified the reasons being due to high donor trust and consequently weak demand by stakeholders for the latter type of information, as well as internal organisational issues related to the organisational structure and culture, lack of internal professional expertise and high accountability cost. (shrink)

This article discusses the intensification of research performance demands in UK universities in relation to the complex terrain of academic identity formation. It considers whether a demand for academic researchers to produce and evidence economic and societal impact – in the rewards game of the UK’s performance-based research funding system, the Research Excellence Framework – influences their self-concept as ‘engaged researchers’. While a designation of being REF impactful may be considered constitutive to a researcher’s sense of self-worth and advantageous to (...) their professional and institutional profile, a consultation of researchers included within REF2014 impact case studies challenges these assumptions. Instead, respondents are found to complain of identity dispossession and exploitation by their universities where their public contributions are appropriated for positional gain. Their testimony confirms the prevalence of a culture of ‘competitive accountability’ across UK universities which is with a systemic insatiability for ‘scholarly distinction’, causing the privileging of appearance in rationalisations of publicly funded research. Using the theoretical insights of Guy Debord and Erving Goffman it is argued that REF impact elucidates the UK higher education sector as a ‘society of the Spectacle’ that subjugates ‘authentic’ versions of the academic Self. However, REF-impact is also seen to provide an opportunity for cultural detournément and a means to elicit and concurrently invert ‘simulations’ of research praxis’, thus enabling the assertion or ‘front-staging’ of perceived and idealised academic identities. (shrink)

In this paper, I first present an overview of Asay’s _A Theory of Truthmaking_, highlighting what I take to be some of its most attractive features, especially his re-invigoration of the ontological understanding of truthmaking and his defence of ontology-first truthmaking over explanation-first truthmaking. Then, I articulate what I take to be a puzzling potential inconsistency: (a) he appeals to considerations to do with aboutness in criticising how well ontological views account for truth while (b) ruling out aboutness from the (...) right account of truthmaking. He argues, instead, that necessitation is both necessary and sufficient for truthmaking (§3.3). I suggest that adding aboutness to one’s account in the right way is not just compatible with but important for ontology-first truthmaking. I do all this to invite Asay to clarify his position on these matters. Overall, Asay’s worldview displays the fruitfulness of an ontologically serious approach to metaphysics that puts truthmaking centre-stage. (shrink)

I propose an account of aesthetic value, where aesthetic value lies in the process of aesthetic engagement: in our activity of perceiving, guiding our attention, interpreting, and otherwise wrestling with aesthetic objects. It also includes our social activities of engagement: arguing with each other, writing criticism, making top-ten lists. (This is a short summary of a view developed in greater detail elsewhere.).

In recent decades, participants in the debate about whether we are free and responsible agents have tended with increasing frequency to begin their papers or books by fixing the terms “free” and “responsible” in clear ways to avoid misunderstanding. This is an admirable development, and while some misunderstandings have certainly been avoided, and positions better illuminated as a result, new and interesting questions also arise. Two ways of fixing these terms and identifying the underlying concepts have emerged as especially influential, (...) one that takes the freedom required for responsibility to be understood in terms of accountability and the other in terms of desert. In this paper, I start by asking: are theorists talking about the same things, or are they really participating in two different debates? Are desert and accountability mutually entailing? I tentatively conclude that they are in fact mutually entailing. Coming to this conclusion requires making finer distinctions among various more specific and competing accounts of both accountability and desert. Ultimately, I argue, that there is good reason to accept that accountability and desert have the same satisfaction conditions. (shrink)

This essay warns of eroding accountability in computerized societies. It argues that assumptions about computing and features of situations in which computers are produced create barriers to accountability. Drawing on philosophical analyses of moral blame and responsibility, four barriers are identified: 1) the problem of many hands, 2) the problem of bugs, 3) blaming the computer, and 4) software ownership without liability. The paper concludes with ideas on how to reverse this trend.

This comprehensive study offers a balanced assessment of libertarian accounts of free will. Bringing to bear recent work on action, causation, and causal explanation, Clarke defends a type of event-causal view from popular objections concerning rationality and diminished control. He subtly explores the extent to which event-causal accounts can secure the things for the sake of which we value free will, judging their success here to be limited. Clarke then sets out a highly original agent-causal account, one that integrates agent (...) causation and nondeterministic event causation. He defends this view from a number of objections but argues that we should find the substance causation required by any agent-causal account to be impossible. Clarke concludes that if a broad thesis of incompatibilism is correct--one on which both free will and moral responsibility are incompatible with determinism--then no libertarian account is entirely adequate. (shrink)

We add texture to the conclusion of Duchon and Drake (Journal of Business Ethics, 85, 2009, 301) that extreme narcissism is associated with unethical conduct. We argue that the special features possessed by financial accounting facilitate extreme narcissism in susceptible CEOs. In particular, we propose that extremely narcissistic CEOs are key players in a recurring discourse cycle facilitated by financial accounting language and measures. Such CEOs project themselves as the corporation they lead, construct a narrative about the corporation and themselves (...) using financial accounting measures, and then reflect on how their accounting-constructed performance is perceived by stakeholders. We do not present empirical evidence about whether the use of accounting language and measures leads to unethical behaviour by extreme narcissistic CEOs — although the conclusions of Duchon and Drake (2009) suggest empirical support is probable. Rather, we focus on developing alertness to the potential for accounting, when engaged by an extremely narcissistic CEO, to be a precursor or implement of unethical behaviour. (shrink)

Preparers of financial statements are in a position to manipulate the view of economic reality presented in those statements to interested parties. This paper examines two principal categories of manipulative behaviour. The term macro-manipulation is used to describe the lobbying of regulators to persuade them to produce regulation that is more favourable to the interests of preparers. Micro-manipulation describes the management of accounting figures to produce a biased view at the entity level. Both categories of manipulation can be viewed as (...) attempts at creativity by financial statement preparers. The paper analyses two cases of manipulation. First, it describes a recent case of significant and successful lobbying against the accounting regulator in the USA. The second case examines some recent Spanish earnings manipulation to demonstrate the effects of biased reporting at the entity level. Both types of creativity are considered in an ethical context. The paper concludes that the manipulations described in it can be regarded as morally reprehensible. They are not fair to users, they involve an unjust exercise of power, and they tend to weaken the authority of accounting regulators. (shrink)

The way in which accountability is currently employed in business ethics practice is based on a few central assumptions. It is assumed, for instance, that ethical failures result from the deliberate, rational decision-making of moral agents. A second important assumption is that there is a direct cause and effect relationship between the decisions and actions of individuals and the consequences of those decisions. Furthermore, the current approach towards accountability failures relies on the ability on legal sanctions to deter (...) agents from ethical lapses. This paper will argue that these three assumptions do not survive critical interrogation and that our understanding of accountability therefore has to be reconsidered. It will propose that accountability be reconceived as a relational responsiveness towards stakeholders. (shrink)

Many explanations in molecular biology, neuroscience, and other fields of experimental biology describe mechanisms underlying phenomena of interest. These mechanistic explanations account for higher-level phenomena in terms of causally active parts and their spatiotemporal organization. What makes such a mechanistic description explanatory? The best-developed answer, Craver's causal-mechanical account, has several weaknesses. It does not fully explicate the target of explanation, interlevel relation, or interactive nonmodular character of many biological mechanisms as we understand them. An alternative account of MEx, emphasizing interdependence (...) among a mechanism's components, remedies these difficulties. (shrink)

This paper examines relationships between accountants’ personal values and their moral reasoning. In particular, we hypothesize that there is an inverse relationship between accountants’ “Conformity” values and principled moral reasoning. This investigation is important because the literature suggests that conformity with rule-based standards may be one reason for professional accountants’ relatively lower scores on measures of moral reasoning (Abdolmohammadi et al. J Bus Ethics 16 (1997) 1717). We administered the Rokeach Values Survey (RVS) (Rokeach: 1973, The Nature of Human Values (...) (The Free Press, New York)) and the Defining Issues Test (DIT) (Rest: 1979, Development in Judgment Moral Issues (University of Minnesota Press, Minneapolis, MN)) to164 graduating accounting students enrolled in capstone courses at two universities in the Northeastern United States. As potential entrants into the accounting profession, these subjects bring their values and moral reasoning to bear on attitudes and behaviors in the workplace. We find a highly significant inverse relationship between “Conformity” values and principled moral reasoning (i.e., those who prefer Conformity values have lower levels of moral reasoning). However, we also find that accounting students as a group do not prefer Conformity values above other values such as Self-actualization and Idealism, and we find positive relationships between Self-actualization and Idealism values and moral reasoning. Implications for values and ethics research are discussed. (shrink)

Adoption of the Millennium Development Goals triggered much discussion among donor states, multilateral institutions, and developing countries towards changing dysfunctional patterns of interaction that seemed to put the MDGs at risk from their inception. Initially in these high-level discussions, accountability was understood in a state-centric way, primarily as accountability to donors. This needed to be modified with the shift towards developing-country ownership of development strategies and programs. Yet an even greater change was in store when civil society organizations (...) were included in the discussions, since their focus was on accountability to project-affected persons and communities. Hence a new and irreducible conception of accountability came on stage. I characterize this as accountability to the subjects of development and show how it is required and justified by development ethics, based on values of agency and justifiability. This results in a dual standard for accountability: reducing stakeholders’ vulnerability to harmful and inequitable outcomes, and ensuring the justifiability of development projects to affected persons and communities. (shrink)

Calls to hold artificial intelligence to account are intensifying. Activists and researchers alike warn of an “accountability gap” or even a “crisis of accountability” in AI. Meanwhile, several prominent scholars maintain that accountability holds the key to governing AI. But usage of the term varies widely in discussions of AI ethics and governance. This chapter begins by disambiguating some different senses and dimensions of accountability, distinguishing it from neighboring concepts, and identifying sources of confusion. It proceeds (...) to explore the idea that AI operates within an accountability gap arising from technical features of AI as well as the social context in which it is deployed. The chapter also evaluates various proposals for closing this gap. I conclude that the role of accountability in AI ethics and governance is vital but also more limited than some suggest. Accountability’s primary job description is to verify compliance with substantive normative principles—once those principles are settled. Theories of accountability cannot ultimately tell us what substantive standards to account for, especially when norms are contested or still emerging. Nonetheless, formal mechanisms of accountability provide a way of diagnosing and discouraging egregious wrongdoing even in the absence of normative agreement. Providing accounts can also be an important first step toward the development of more comprehensive regulatory standards for AI. (shrink)

The ever-increasing application of algorithms to decision-making in a range of social contexts has prompted demands for algorithmic accountability. Accountable decision-makers must provide their decision-subjects with justifications for their automated system’s outputs, but what kinds of broader principles should we expect such justifications to appeal to? Drawing from political philosophy, I present an account of algorithmic accountability in terms of the democratic ideal of ‘public reason’. I argue that situating demands for algorithmic accountability within this justificatory framework (...) enables us to better articulate their purpose and assess the adequacy of efforts toward them. (shrink)

Critics of SRI have said little about the integrity of corporate representations resulting in screening inclusion or exclusion. This is surprising given social and environmental accounting research that finds corporate posturing and deception in the absence of external verification, and a parallel body of literature describing corporate "greenwashing" and other forms of corporate disinformation. In this paper I argue that the problems and challenges of ensuring fair and accurate corporate social reporting mirror those accompanying corporate compliance with law. Similarities and (...) points of convergence between social reporting and corporate compliance are discussed, along with proposals for reform. (shrink)

Many philosophers think that forgiveness is a private affair. Some say forgiveness is the forswearing or overcoming or moderating of resentment (or other negative emotions). Others say that to forgive is to refuse to punish. Some say forgiveness is openness to reconciliation with one’s wrongdoer. According to these approaches, forgiveness involves certain changes in one’s beliefs, desires, feelings, emotions, decisions, intentions, commitments, and memories. What these accounts all have in common is that they locate forgiveness in the realm of the (...) mental. But there is also a strand of thinking that says that paradigmatic instances of forgiveness are performed, typically by saying something like “I forgive you.” In this chapter, I explain this view, defend it, and discuss some objections to it. (shrink)

As Vetter says, we are at the “beginning of the debate, not the end” (2015: 300) when it comes to evaluating her potentiality-based account of metaphysical modality. This paper contributes to this developing debate by highlighting three problems for Vetter’s account. Specifically, I begin (§1) by articulating some relevant details of Vetter’s potentiality-based view. This leads to the first issue (§2), concerning unclarity in the idea of degrees of potentiality. Similarly, the second issue (§3) raises trouble for Vetter’s proposed individuation (...) conditions for potentialities. Finally, the third issue (§4) is about apparently unmanifestable intrinsic potentialities, and suggests that there might be some deeper problems with anchoring metaphysical possibilities in concrete objects. More generally, though the issues detailed here are problematic, I do not take them to be fatal. However, they do show that, at minimum, further clarification of Vetter’s potentiality view is required. As Vetter says, we are at the “beginning of the debate, not the end” (2015: 300) when it comes to evaluating her potentiality-based account of metaphysical modality. This paper contributes to this developing debate by highlighting three problems for Vetter’s account. Specifically, I begin (§1) by articulating some relevant details of Vetter’s potentiality-based view. This leads to the first issue (§2), concerning unclarity in the idea of degrees of potentiality. Similarly, the second issue (§3) raises trouble for Vetter’s proposed individuation conditions for potentialities. Finally, the third issue (§4) is about apparently unmanifestable intrinsic potentialities, and suggests that there might be some deeper problems with anchoring metaphysical possibilities in concrete objects. More generally, though the issues detailed here are problematic, I do not take them to be fatal. However, they do show that, at minimum, further clarification of Vetter’s potentiality view is required. (shrink)

I shall present a problem about accountability, and its solution by Strawson’s ‘Freedom and Resentment’. Some readers of this don’t see it as a profound contribution to moral philosophy, and I want to help them. It may be helpful to follow up Strawson’s gracefully written discussion with a more staccato presentation. My treatment will also be angled somewhat differently from his, so that its lights and shadows will fall with a certain difference, which may make it serviceable even to (...) the converted. Also, I shall point to some disputable things in ‘Freedom and Resentment’, and offer repairs. So I wrote in the first published version of this paper. I wanted not only to be useful to others but also to elicit Strawson’s certificate of approval; and that hope was realized. In his ‘Reply’ Strawson wrote: ‘Bennett in the first eleven sections of his essay sets out and elaborates the essence of my position with such thorough and sympathetic understanding as to leave me little to say.’ I also tried, unsuccessfully, to analyse with more precision Strawson’s concept of reactive attitude, and to explore the extent of and reasons for the incompatibility between reactive attitudes and the objective attitude. I hoped that the display of my failures would induce Strawson to tackle the problems himself, with more success. No such luck! He wrote: ‘Bennett seeks . . . to produce a tighter and more unified organisation of the phenomena . . . than I achieved in “Freedom and Resentment”’, but he did not return to the fray. On the contrary: ‘It does not seem to me to matter if a strict definition [of ‘reactive’] is not to be had’; and he said nothing about reasons for the reactive/objective conflict. In the present version of the paper, I expound ‘Freedom and Resentment’ much as before. Since my attempts to tighten and deepen the theory failed to hook Strawson, and are not of much intrinsic interest, I now omit them. I shall, however, add an application of the doctrines of ‘Freedom and Resentment’ to the most basic philosophical question regarding punishment.. (shrink)

This paper is a critique of Norman Daniels' and James Sabin's ‘Accountability for Reasonableness’ framework for making priority-setting decisions in health care in the face of widespread disagreement about values. Accountability for Reasonableness has been rapidly gaining worldwide acceptance, arguably to the point of becoming the dominant paradigm in the field of health policy. The framework attempts to set ground rules for a procedure that ensures that whatever decisions result will be fair, reasonable, and legitimate to the extent (...) that even those who would be adversely affected will have reason to abide by them. I argue that the framework's four conditions are inadequate to this task. While we certainly require a fair and legitimate procedure for making priority setting decisions in health care despite a lack of consensus on relevant ethical and political issues, we must significantly revise the four conditions, and we cannot avoid facing our substantive disagreements head on if we hope to arrive at decisions that would (and should) be acceptable to everyone. I offer two suggestions. First, there is need for greater public involvement in all stages of deliberation. Second, we should give up on the idea that we can simplify the task of democratic deliberation by disallowing particular kinds or reasons and types of reasoning. Reasons of all kinds should be on the table, but then should be judged on their merits, such as consistency, plausibility and explanatory power, without any regard for their alleged sources of authority. (shrink)

In this essay I analyze some conceptual difficulties associated with the demand that global institutions be made more democratically accountable. In the absence of a world state, it may seem inconsistent to insist that global institutions be accountable to all those subject to their decisions while also insisting that the members of these institutions, as representatives of states, simultaneously remain accountable to the citizens of their own countries for the special responsibilities they have towards them. This difficulty seems insurmountable in (...) light of the widespread acceptance of a state-centric conception of human rights, according to which states and only states bear primary responsibility for the protection of their citizens' rights. Against this conception, I argue that in light of the current structures of global governance the monistic ascription of human rights obligations to states is no longer plausible. Under current conditions, states are bound to fail in their ability to protect the human rights of their citizens whenever potential violations either stem from transnational regulations or are perpetrated by non-state actors. In order to show the plausibility of an alternative, pluralist conception of human rights obligations I turn to the current debate among scholars of international law regarding the human rights obligations of non-state actors. I document the various ways in which these obligations could be legally entrenched in global financial institutions such as the WTO, the IMF and the World Bank. These examples indicate feasible methods for strengthening the democratic accountability of these institutions while also respecting the accountability that participating member states owe to their own citizens. I conclude that, once the distinctions between the obligations to respect, protect and fulfill human rights are taken into account, no conceptual difficulty remains in holding states and non-state actors accountable for their respective human rights obligations. (shrink)

In this article it is argued that there are notable parallels between all of the different strands within ethics on the one hand, and accountancy on the other that, in teaching, can be drawn upon to enhance students’ understanding of the latter. Accountancy, part of economics, draws on utilitarian ethics, but not solely so. Accounting, in addition, draws on deontological and communitarian strands in ethics. The article suggests that the teaching of accounting – especially to non-economists – would benefit substantially (...) from highlighting and developing these parallels. (shrink)

According to Palazzo and Scherer, the changing role of business corporations in society requires that we take new measures to integrate these organizations into society-wide processes of democratic governance. We argue that their model of integration has a fundamental problem. Instead of treating business corporations as agents that must be held accountable to the democratic reasoning of affected parties, it treats corporations as agents who can hold others accountable. In our terminology, it treats business corporations as “supervising authorities” rather than (...) “functionaries.” The result is that Palazzo and Scherer’s model does not actually address the democratic deficit that it is meant to solve. In order to fix the problem, we advocate removing business corporations from any policymaking role in political CSR and limiting participation to political NGOs and other groups that meet the standards we set out for a politically representative organization (PRO). (shrink)

The modern orthodoxy is that compensatory and gain-based damages are ‘alternative remedies’ for civil wrongdoing. As such, a claimant can only have judgment for one or other, and must elect which it is to be. This article prepares the ground for a re-examination of that rule by exploring its origins in patent cases, where the election requirement was firmly established in the 1870s by the House of Lords in Neilson v Betts and De Vitre v Betts. Closer examination of early (...) practice offers two important insights. The first is that the explanation given for the election requirement in Neilson v Betts, the ‘condonement theory’, was novel, and not orthodox. Pre-Neilson v Betts, courts had generally refused to allow a claimant to have both compensatory damages (as ‘damages’) and gain-based damages (as an ‘account of profits’). Nevertheless, that practice had more contingent, practical foundations than the Neilson v Betts orthodoxy suggests. It is best viewed as a practical response, in the prevailing institutional context, to the risk of excessive remedial cumulations. The second insight is that the relationship between the remedies is fundamentally determined by two factors: the prevailing conceptions of the remedies' nature and basis, and the procedural and institutional context within which the remedies are claimed and awarded. (shrink)

ABSTRACT:This article assesses the proliferation of international accountability standards (IAS) in the recent past. We provide a comprehensive overview about the different types of standards and discuss their role as part of a new institutional infrastructure for corporate responsibility. Based on this, it is argued that IAS can advance corporate responsibility on a global level because they contribute to the closure of some omnipresent governance gaps. IAS also improve the preparedness of an organization to give an explanation and a (...) justification to relevant stakeholders for its judgments, intentions, acts and omissions when appropriately called upon to do so. However, IAS also face a variety of problems impeding their potential to help address social and environmental issues. The contribution of the four articles in this special section is discussed in the context of standards’ problems and opportunities. The article closes by outlining a research agenda to further develop and extend the scholarly debate around IAS. (shrink)

Clinical ethics consultants represent a multidisciplinary group of scholars and practitioners with varied training backgrounds, who are integrated into a medical environment to assist in the provision of ethically supportable care. Little has been written about the degree to which such consultants are accountable for the patient care outcome of the advice given. We propose a model for examining degrees of internally motivated accountability that range from restricted to unbounded accountability, and support balanced accountability as a goal (...) for practice. Finally, we explore implications of this model for training of clinical ethics consultants from diverse academic backgrounds, including those disciplines that do not have a formal code of ethics relating to clinical practice. (shrink)

A popular view of harming is the causal account (CA), on which harming is causing harm. CA has several attractive features. In particular, it appears well equipped to deal with the most important problems for its main competitor, the counterfactual comparative account (CCA). However, we argue that, despite its advantages, CA is ultimately an unacceptable theory of harming. Indeed, while CA avoids several counterexamples to CCA, it is vulnerable to close variants of some of the problems that beset CCA.

It is believed that the atmosphere in which employees carry out their responsibilities influences whether employees will behave ethically. An important factor contributing to the integrity of the financial reporting process is the tone set by senior management (i.e., the corporate environment). This study was conducted to describe financial accountants'' perceptions of management''s ethical standards. These perceptions are based on both management''s actions and management''s expectations of the employee. This researcher also attempted to identify demographic variables that are related to (...) these perceptions. The results are based on a survey mailed to 400 CPAs who prepare financial reports. Accountants generally perceive management''s conduct as ethical and believe that management expects them to behave ethically. Of particular interest is that respondents have more positive attitudes about management''s expectations of them than they do about management''s own actions in terms of ethical behavior. The majority of respondents reported at least some pressure to achieve short-term performance targets. Management level, industry, size of an organization, and gender were all found to be related to employee perceptions. (shrink)

This paper explores the prospects for dispositional accounts of abilities. According to so-called new dispositionalists, an agent has the ability to Φ iff they have a disposition to Φ when trying to Φ. We show that the new dispositionalism is beset by some problems that also beset its predecessor, the conditional analysis of abilities, and bring up some further problems. We then turn to a different approach, which links abilities not to motivational states but to the notion of success, and (...) consider ways of implementing that approach. Our results suggest that there are principled disanalogies between abilities and disposition which prevent any dispositional account of abilities from succeeding. (shrink)

Abstract:This essay argues that moral accountability depends upon having a shared system of social norms. In particular, it argues that the Strawsonian reactive attitude of resentment is only fitting when people can reasonably expect a mutual recognition of the justified demands to which they are being held. Though such recognition should not typically be expected of moral demands that are thought to be independent of any social practice, social norms can ground such mutual recognition. On this account, a significant (...) part of a society’s social norms are also properly seen as moral norms. The essay defends this overlap of social and moral norms in contrast to views on which moral norms and social norms are sharply distinguished. Lastly, the essay concludes by addressing challenges for accountability in circumstances of norm change. (shrink)

This paper tries to show that there is an important virtue (with no generally recognized name) that could be called “accountability.” This virtue is a trait of a person who embraces being held accountable and consistently displays excellence in relations in which the person is held accountable. After describing the virtue in more detail, including its motivational profile, some core features of this virtue are described. Empirical implications and an agenda for future research are briefly discussed. Possible objections to (...) the virtue are considered and rebutted, and relations to other virtues, particularly the personal virtue of justice, are discussed. In conclusion, we suggest that though this virtue has not received the attention it deserves in contemporary society, it has been more clearly recognized in other cultures. Some of the reasons for the partial eclipse of the virtue are understandable and justifiable, but there are good reasons to think our society would be improved if we paid more attention to accountability from a virtue perspective. (shrink)