Two elements of corporate governance—the strength of ethical executive leadership and the internal audit function (IAF hereafter)—provide guidance to accounting managers making decisions involving uncertainty. We examine the joint effect of these two factors, manipulated at two levels (strong, weak), in an experiment in which accounting professionals decide whether to book a questionable journal entry (i.e., a journal entry for which a reasonable business case can be made but there is no supporting documentation). We find that ethical leadership and the (...) IAF interact to determine the likelihood that accountants book the entry. Specifically, accountants are less likely to book a questionable journal entry when there is a weak ethical leader and a strong IAF compared to all other conditions. In addition, we find that accountants question the appropriateness and ethicalness of the request to book an undocumented journal entry more in the weak ethical leader and strong IAF condition than in the other conditions. These results suggest that the IAF has a different impact on financial reporting decisions depending on the ethicalness of executive leadership and that a strong IAF may cause accountants to question the appropriateness and ethicalness of an undocumented journal entry when combined with weak ethical leadership. We also find that the interactive effect of ethical leadership and the IAF on an accountant’s decision is fully mediated by his/her perception of the moral intensity of the issue. Thus, accountants, who perceive greater moral intensity associated with booking the entry, are less willing to do so. (shrink)
he design-based approach is a methodology for investigating mechanisms capable of generating mental phenomena, whether introspectively or externally observed, and whether they occur in humans, other animals or robots. The study of designs satisfying requirements for autonomous agency can provide new deep theoretical insights at the information processing level of description of mental mechanisms. Designs for working systems (whether on paper or implemented on computers) can systematically explicate old explanatory concepts and generate new concepts that allow new and richer interpretations (...) of human phenomena. To illustrate this, some aspects of human grief are analysed in terms of a particular information processing architecture being explored in our research group. We do not claim that this architecture is part of the causal structure of the human mind; rather, it represents an early stage in the iterative search for a deeper and more general architecture, capable of explaining more phenomena. However even the current early design provides an interpretative ground for some familiar phenomena, including characteristic features of certain emotional episodes, particularly the phenomenon of perturbance (a partial or total loss of control of attention). The paper attempts to expound and illustrate the design-based approach to cognitive science and philosophy, to demonstrate the potential effectiveness of the approach in generating interpretative possibilities, and to provide first steps towards an information processing account of `perturbant', emotional episodes. (shrink)
Teaching -- Foucault teaching theology -- Multiple theological intelligences : an inquiry -- Engaging culture -- Is your spirituality violent? -- Popular culture research and theology -- Vocation -- Reflections on doing practical theology -- The ethics of characterizing popular faith : scholarship and fandom -- Christian life -- I was imprisoned by subjectivity and you visited me : Bonhoeffer and Foucault on the way to a postmodern Christian self -- The struggle to speak truthfully -- Faith and apocalypse -- (...) Conclusion: Wtness to dispossession : on the way to a pre-Christian Catholic theology. (shrink)
That demonic agents can work wonders is a staple of much Judeo-Christian theology. Believers have proposed various means by which the Devil’s work can be distinguished from the miracles wrought by God, primarily so that no one is led astray by the Devil’s ’lying wonders.’ I consider the likelihood of our using the suggested criteria with any success. Given certain claims about the demonic nature and certain facts about the way theists often handle the problem of inscrutable evil, it seems (...) unlikely that any of the criteria I examine can be relied upon. (shrink)
Intelligent design theorists claim that their theory is neutral as to the identity of the intelligent designer, even with respect to whether it is a natural or a supernatural agent. In a recent issue of Faith and Philosophy, Elliott Sober has argued that in fact the theory is not neutral on this issue, and that it entails theexistence of a supernatural designer. I examine Sober’s argument and identify several hurdles it must overcome.
Recent responses to evidential formulations of the argument from evil have emphasized the possible limitations on human cognitive access to the goods and evils that might be connected with various wordly states of affairs. This emphasis, I argue, is a twin-edged sword, as it imperils a popular form of natural theology. I conclude by arguing that the popularity enjoyed by Reformed Epistemology does not detract from the significance of this result, since Reformed Epistemology is not inimical to natural theology, and (...) Reformists themselves concede the usefulness of theistic proofs. (shrink)
That no qualities ought to be ascribed to a cause beyond what are requisite for bringing about its effect(s) is a methodological principle Hume employs to evacuate arguments from design of much theological significance. In this article I defend Hume’s use of the principle against several objections brought against it by Richard Swinburne.
We show that either PFA + or Martin's maximum implies Fleissner's Axiom R, a reflection principle for stationary subsets of P ℵ 1 (λ). In fact, the "plus version" (for one term denoting a stationary set) of Martin's axiom for countably closed partial orders implies Axiom R.
Putting Karl Rahner and Michel Foucault in conversation shows the space of overlapping concern in their work for the relationshipbetween subjectivity and knowledge, while introducing new questions about power and history in this relationship. Both fomenta respect for mystery, through Rahnerian “transcendence” and Foucauldian “rescendence,” that while not the same, may yet beunderstood as convergent without a fully realized connection. In other words, the relation between Rahner and Foucault may beposed as “asymptotic.”.
In my paper “Intelligent Design Theory and the Supernatural—the ‘God or Extra-Terrestrial’ Reply,” I argued that Intelligent Design (ID) Theory, when coupled with independently plausible further assumptions, leads to the conclusion that a supernatural intelligent designer exists. ID theory is therefore not neutral on the question of whether there are supernatural agents. In this respect, it differs from the Darwinian theory of evolution. John Beaudoin replies to my paper in his “Sober on Intelligent Design Theory and the Intelligent Designer,” (...) arguing that my paper faces two challenges. In the present paper, I try to address Beaudoin’s challenges. (shrink)
This is a 5 page summary with three diagrams of the main objectives and some work in progress at the University of Birmingham Cognition and Affect project. involving: Professor Glyn Humphreys (School of Psychology), and Luc Beaudoin, Chris Paterson, Tim Read, Edmund Shing, Ian Wright, Ahmed El-Shafei, and (from October 1994) Chris Complin (research students). The project is concerned with "global" design requirements for coping simultaneously with coexisting but possibly unrelated goals, desires, preferences, intentions, and other kinds of motivators, (...) all at different stages of processing. Our work builds on and extends seminal ideas of H.A.Simon (1967). We are exploring "broad and shallow" architectures combining varied capabilities most of which are not implemented in great depth. The poster summarises some ideas about management and meta-management processes, attention filtering, and the relevance to emotional states involved "perturbances", where there is partial loss of control of attention. (shrink)