This paper outlines some key issues that arise when agency and temporality are considered jointly, from the perspective of psychology, cognitive neuroscience, phenomenology, and action theory. I address the difference between time simpliciter and time as represented as it figures in phenomena like intentional binding, goal-oriented action plans, emulation systems, and ‘temporal agency’. An examination of Husserl’s account of time consciousness highlights difficulties in generalizing his account to include a substantive notion of agency, a weakness inherited by explanatory projects like (...) neurophenomenology. I conclude by sketching a project analogous to the projects in neurophenomenology, based on Thompson’s naïve action theory. (shrink)
William James’ Principles of Psychology, in which he made famous the ‘specious present’ doctrine of temporal experience, and Edmund Husserl’s Zur Phänomenologie des inneren Zeitbewusstseins, were giant strides in the philosophical investigation of the temporality of experience. However, an important set of precursors to these works has not been adequately investigated. In this article, we undertake this investigation. Beginning with Reid’s essay ‘Memory’ in Essays on the Intellectual Powers of Man, we trace out a line of development of ideas about (...) the temporality of experience that runs through Dugald Stewart, Thomas Brown, William Hamilton, and finally the work of Shadworth Hodgson and Robert Kelly, both of whom were immediate influences on James (though James pseudonymously cites the latter as ‘E.R. Clay’). Furthermore, we argue that Hodgson, especially his Metaphysic of Experience (1898), was a significant influence on Husserl. (shrink)
How regular do mechanisms need to be, in order to count as mechanisms? This paper addresses two arguments for dropping the requirement of regularity from the definition of a mechanism, one motivated by examples from the sciences and the other motivated by metaphysical considerations regarding causation. I defend a broadened regularity requirement on mechanisms that takes the form of a taxonomy of kinds of regularity that mechanisms may exhibit. This taxonomy allows precise explication of the degree and location of regular (...) operation within a mechanism, and highlights the role that various kinds of regularity play in scientific explanation. I defend this regularity requirement in terms of regularity’s role in individuating mechanisms against a background of other causal processes, and by prioritizing mechanisms’ ability to serve as a model of scientific explanation, rather than as a metaphysical account of causation. It is because mechanisms are regular, in the expanded sense described here, that they are capable of supporting the kinds of generalizations that figure prominently in scientific explanations. (shrink)
Daniel Wegner argues that our feelings of conscious will are illusory: these feelings are not causally involved in the production of action, which is rather governed by unconscious neural processes. I argue that Wegner's interpretation of neuroscientific results rests on two fallacious causal assumptions, neither of which are supported by the evidence. Each assumption involves a Cartesian disembodiment of conscious will, and it is this disembodiment that results in the appearance of causal inefficacy, rather than any interesting features of conscious (...) will. Wegner's fallacies illustrate two take-away points to heed if making claims about the causal structure of agency. (shrink)
I criticize the tendency to address the causal role of awareness in agency in terms of the awareness of agency, and argue that this distorts the causal import of experimental results in significant ways. I illustrate, using the work of Shaun Gallagher, how the tendency to focus on the awareness of agency obscures the role of extrospective awareness by considering it only in terms of what it contributes to the awareness of agency. Focus on awareness of agency separates awareness from (...) agency itself, and then turns it inwards to introspect distinct agentive processes. If we then assume that the causal influence of awareness is directed at the same object as awareness itself, then the only avenue for conscious causal involvement in action is to somehow interfere with the separate, even neuronal, processes leading to action. I label this the Micromanagement Model of conscious agency, because it forces awareness to micromanage other, nonconscious, processes in order to be causally efficacious. Implicit adherence to the Micromanagement Model prejudices us towards the mistaken conclusion that awareness has limited to no causal role in action. (shrink)
Thomas Kuhn's Structure of Scientific Revolutions became the most widely read book about science in the twentieth century. His terms 'paradigm' and 'scientific revolution' entered everyday speech, but they remain controversial. In the second half of the twentieth century, the new field of cognitive science combined empirical psychology, computer science, and neuroscience. In this book, the recent theories of concepts developed by cognitive scientists are used to evaluate and extend Kuhn's most influential ideas. Based on case studies of the Copernican (...) revolution, the discovery of nuclear fission, and an elaboration of Kuhn's famous 'ducks and geese' example of concept learning, the volume offers new accounts of the nature of normal and revolutionary science, the function of anomalies, and the nature of incommensurability. (shrink)
In a previous article we have shown that Kuhn's theory of concepts is independently supported by recent research in cognitive psychology. In this paper we propose a cognitive re-reading of Kuhn's cyclical model of scientific revolutions: all of the important features of the model may now be seen as consequences of a more fundamental account of the nature of concepts and their dynamics. We begin by examining incommensurability, the central theme of Kuhn's theory of scientific revolutions, according to two different (...) cognitive models of concept representation. We provide new support for Kuhn 's mature views that incommensurability can be caused by changes in only a few concepts, that even incommensurable conceptual systems can be rationally compared, and that scientific change of the most radical sort—the type labeled revolutionary in earlier studies—does not have to occur holistically and abruptly, but can be achieved by a historically more plausible accumulation of smaller changes. We go on to suggest that the parallel accounts of concepts found in Kuhn and in cognitive science lead to a new understanding of the nature of normal science, of the transition from normal science to crisis, and of scientific revolutions. The same account enables us to understand how scientific communities split to create groups supporting new paradigms, and to resolve various outstanding problems. In particular, we can identify the kind of change needed to create a revolution rather precisely. This new analysis also suggests reasons for the unidirectionality of scientific change. (shrink)
It is a commonly raised argument against thefamily resemblance account of concepts that, on thisaccount, there is no limit to a concept's extension.An account of family resemblance which attempts toprovide a solution to this problem by including bothsimilarity among instances and dissimilarity tonon-instances has been developed by the philosopher ofscience Thomas Kuhn. Similar solutions have beenhinted at in the literature on family resemblanceconcepts, but the solution has never received adetailed investigation. I shall provide areconstruction of Kuhn's theory and argue that (...) hissolution necessitates a developmental perspective withbuilds on both the transmission of taxonomies betweengenerations and a progressive development throughhistory. (shrink)
In the work of both Ludwik Fleck and Thomas Kuhn the scientific literature plays important roles for stability and change of scientific phenomenal worlds. In this article we shall introduce the analyses of scientific literature provided by Fleck and Kuhn, respectively. From this background we shall discuss the problem of how divergent thinking can emerge in a dogmatic atmosphere. We shall argue that in their accounts of the factors inducing changes of scientific phenomenal worlds Fleck and Kuhn offer substantially different (...) approaches, and we shall discuss in which respects their approaches may be compatible. (shrink)
Recently, several scholars have argued that scientists can accept scientific claims in a collective process, and that the capacity of scientific groups to form joint acceptances is linked to a functional division of labor between the group members. However, these accounts reveal little about how the cognitive content of the jointly accepted claim is formed, and how group members depend on each other in this process. In this paper, I shall therefore argue that we need to link analyses of joint (...) acceptance with analyses of distributed cognition. To sketch how this can be done, I shall present a detailed case study, and on the basis of the case, analyze the process through which a group of scientists jointly accept a new scientific claim and at a later stage jointly accept to revise previously accepted claims. I shall argue that joint acceptance in science can be established in situations where an overall conceptual structure is jointly accepted by a group of scientists while detailed parts of it are distributed among group members with different areas of expertise, a condition that I shall call a heterogeneous conceptual consensus. Finally, I shall show how a heterogeneous conceptual consensus can work as a constraint against scientific change and address the question how changes may nevertheless occur. (shrink)
Drawing on the results of modem psychology and cognitive science we suggest that the traditional theory of concepts is no longer tenable, and that the alternative account proposed by Kuhn may now be seen to have independent empirical support quite apart from its success as part of an account of scientific change. We suggest that these mechanisms can also be understood as special cases of general cognitive structures revealed by cognitive science. Against this background, incommensurability is not an insurmountable obstacle (...) to accepting Kuhn's position, as many philosophers of science still believe. Rather it becomes a natural consequence of cognitive structures that appear in all human beings. (shrink)
The article deals with the relationship between theological ethics and moral philosophy. The former is seen as a theoretical reflection on Christian ethics, the latter as one on secular ethics. The main questions asked are: (1) Is there one and only one pre-theoretical knowledge about acting rightly? (2) Does philosophy provide us with the theoretical framework for understanding both Christian and secular ethics? Both questions are answered in the negative. In the course of argument, four positions are presented: theological unificationism, (...) philosophical unificationism, theological separationism and Lutheran dualism. It is argued that the latter position is most convincing. It is dual in the sense of being both a theory of Christian ethics and of including a recognition of natural law. Hence, it unites a particularistic and a universalistic point of view. In the last section a reformulation of the Lutheran position is attempted in making use of the ethical theory of Knud E. Løgstrup''s The Ethical Demand. (shrink)
In this article, we explore the relationship between corporate social responsibility (CSR) and earnings management (EM). Our CSR index, using KLD data, incorporates information from the following issue areas: the community, corporate governance, diversity, the product, employee relations, the environment, and human rights. Results show that more socially responsible firms have higher quality accruals and less activity-based EM, both of which impact financial reporting quality.
Individual differences in ethical ideology are believed to play a key role in ethical decision making. Forsyths (1980) Ethics Position Questionnaire (EPQ) is designed to measure ethical ideology along two dimensions, relativism and idealism. This study extends the work of Forsyth by examining the construct validity of the EPQ. Confirmatory factor analyses conducted with independent samples indicated three factors – idealism, relativism, and veracity – account for the relationships among EPQ items. In order to provide further evidence of the instruments (...) nomological and convergent validity, correlations among the EPQ subscales, dogmatism, empathy, and individual differences in the use of moral rationales were examined. The relationship between EPQ measures of idealism and moral judgments demonstrated modest predictive validity, but the appreciably weaker influence of relativism and the emergence of a veracity factor raise questions about the utility of the EPQ typology. (shrink)
Epidemiological studies of chronic diseases began around the mid-20th century. Contrary to the infectious disease epidemiology which had prevailed at the beginning of the 20th century and which had focused on single agents causing individual diseases, the chronic disease epidemiology which emerged at the end of Word War II was a much more complex enterprise that investigated a multiplicity of risk factors for each disease. Involved in the development of chronic disease epidemi-ology were therefore fundamental discussions on the notion of (...) causality, especially the question when causal inferences could be justified. In this paper, I shall analyze the implicit normativity of these de-bates. First, I shall give a brief overview of the historical background on which chronic disease epi-demiology emerged and describe how the pioneer studies on smoking and lung cancer became icon of the major challenge that the emerging chronic disease epidemiology was facing: the impossibility of proving that statistical associations reflected causal relations. Next, I shall describe how the develop-ment from the monocausal enterprise of infectious disease epidemiology to the multicausal enterprise of chronic disease epidemiology gave rise to intense discussions of the possible criteria by which to establish causal relationships between a given factor and a particular disease. I shall show how the necessary and sufficient conditions expressed in the so-called Henle-Koch criteria that had proved useful for the 19th century investigations of infectious diseases remained an ideal, although clearly an unobtainable one. Thus, I shall show how 20th century chronic disease epidemiologists on the one hand were searching for a new set of general principles which would provide a logical framework for their investigations, but on the other hand admitted that they would have to accept something more "pragmatic". I shall analyze the various positions in this debate, arguing that the implacability of the debate was due to unrecognized normative issues. I shall argue that many insisted on a distinction between science and application that was untenable, but that due to this distinction the values in-volved in deciding whether or not to act on the basis of a hypothesis were rarely explicitly discussed and the decision therefore continued to appear as a matter of taste rather than the result of a cogent normative analysis. (shrink)
Many discussions between realists and non-realists have centered on the issue of reference, especially whether there is referential stability during theory change. In this paper, I shall summarize the debate, sketching the problems that remain within the two opposing positions, and show that both have ended on their own slippery slope, sliding away from their original position toward that of their opponents. In the search for a viable intermediate position, I shall then suggest an account of reference which, to a (...) degree, follows the causal theory in explaining reference as carving the world at its joints. Contrary to the causal theory, however, I submit that this world is a phenomenal world whose variable joints exist only in a historical process in which they are transmitted gradually from one generation to the next. According to this account, the joints of the phenomenal world are constituted by family resemblance, where bundles of features that span bounded areas in perceptual space underlie the joints. Furthermore, the integrity of the cognitive process by which these joints are recognized depends on a transmission process by which new generations are presented with given joints and bundles by the preceding generation. Contrary to a traditional realist account, this heritage from the preceding generation may be transformed into new joints and bundles before transmission to new generations. This permits a continuous process of referential change in which the joints and bundles at different stages in the development of a theory can be connected by chains-of-reasoning. (shrink)
Within recent years, scientific misconduct has become an increasingly important topic, not only in the scientific community, but in the general public as well. Spectacular cases have been extensively covered in the news media, such as the cases of the Korean stem cell researcher Hwang, the German nanoscientist Schön, or the Norwegian cancer researcher Sudbø. In Science's latest annual "breakthrough of the year" report from December 2006, the descriptions of the year's hottest breakthroughs were accompanied by a similar description of (...) "the breakdown of the year: scientific fraud". Official guidelines for dealing with scientific misconduct were introduced in the 1990s. At this time, research agencies, universities and other research institutions around the world developed guidelines for good scientific practice and formed committees to handle cases of scientific misconduct. In this process it was widely debated how to define scientific misconduct. Most definitions centered on falsification, fabrication, and plagiarism (the so-called FFP definition), but suggestions were also made for definitions that were broader and more open-ended, such as the 1995 suggestion from the US Commission of Research Integrity to replace FFP with misappropriation, interference and misrepresentation (the so-called MIM definition). The MIM definition was not adopted in the US, but MIM-like definitions have been adopted in several other countries. In this paper, I shall describe these MIM-related definitions of scientific misconduct and analyze the arguments that have been advanced in their favor. I shall discuss some of the difficulties inherent in the MIM-related definitions, such as the distinction between misrepresentation and mistake, and the demarcation of misrepresentation in areas characterized by uncertainty or by diverging research paradigms. I shall illustrate the problems inherent in the MIM-definition through a particular case: the ruling of the Danish Committee on Scientific Dishonesty (DCSD) about Bjørn Lomborg's best-selling book The Skeptical Environmentalist in which he argued that contrary to what was claimed in the “litany” of the environmentalists, the state of the environment is getting better rather than worse. Lomborg was reported to the DCSD by several environmental scientists, and this controversial case from 2003 ended with a verdict that characterized Lomborg’s conclusions as misrepresentations, but acquitted Lomborg of misconduct due to his ignorance. I shall analyze this verdict and the problems it reveals with respect to the MIM-related definitions of misconduct. (shrink)
Commentators on the Phenomenology of Spirit have offered careful but conflicting accounts of Hegel’s chapter on sense-certainty, either defending his starting point and analysis or challenging it on its own terms for presupposing too much. Much of the disagreement regarding both the subject matter and success of Hegel’s chapter on sense-certainty can be traced to misunderstandings regarding the nature and role of certainty itself in the Phenomenology of Spirit. Specifically, such confusions can be traced to a failure to appreciate the (...) connection between sense-certainty as a particular way of approaching and knowing the world, and the assumptions regarding the nature of the world it comes to know that Hegel attributes to sense-certainty. The “certainty” of sense-certainty is not so much an explicit attitude or conception it adopts but is rather something implicit in its practice of knowing through immediate or direct sensation. (shrink)
It is argued that certain individuals can and should be considered 'morally exemplary' with respect to the environment. This can be so even where there is no universally applicable ethical principle they employ, and no canonical set of virtues they exhibit. The author identifies Henry David Thoreau, Aldo Leopold, Annie Dillard and Edward Abbey as potential 'environmental exemplars,' focusing for the purposes of the essay on individuals who have written compelling autobiographical works in defense of a way of life that (...) is both attuned to the values of a particular place and attentive to the humanistic concerns that have more traditionally been the locus of ethical thought. (shrink)
The author argues that the theory of a dorsal/ventral stream for visual processing can be used to reconcile the constructivist and direct perception theories. My commentary discusses neurophysiological and psychophysical studies that run counter to the view. In addition, the central issue of debate between the constructionist and direct perception approaches regarding what is visual information is discussed.
Leuridan (2010) argued that mechanisms cannot provide a genuine alternative to laws of nature as a model of explanation in the sciences, and advocates Mitchell’s (1997) pragmatic account of laws. I first demonstrate that Leuridan gets the order of priority wrong between mechanisms, regularity, and laws, and then make some clarifying remarks about how laws and mechanisms relate to regularities. Mechanisms are not an explanatory alternative to regularities; they are an alternative to laws. The existence of stable regularities in nature (...) is necessary for either model of explanation: regularities are what laws describe and what mechanisms explain. (shrink)
I present three reasons why philosophers of science should be more concerned about violations of causal faithfulness (CF). In complex evolved systems, mechanisms for maintaining various equilibrium states are highly likely to violate CF. Even when such systems do not precisely violate CF, they may nevertheless generate precisely the same problems for inferring causal structure from probabilistic relationships in data as do genuine CF-violations. Thus, potential CF-violations are particularly germane to experimental science when we rely on probabilistic information to uncover (...) the DAG, rather than already knowing the DAG from which we could predict the right experiments to ‘catch out’ the hidden causal relationships. (shrink)
If it is true, as suggested by Sir Michael Marmot and other researchers, that status impacts health and therefore accounts for some of the social gradient in health, then it seems to be the case that it would be possible to bring about more equality in health by equalizing status. The purpose of this article is to analyze this suggestion. First, we suggest a working definition of what status precisely is. Second, following a luck egalitarian approach to distributive justice, we (...) consider whether and to which extent individuals are responsible themselves for their position in a status hierarchy. Third, we consider the contours of a difficult question, namely which political measures are feasible in order to reduce health-affective inequalities in status and fourth, whether or to what extent such measures are legitimate. We argue that on the basis of these considerations, we have at least some prima facie reasons to counter (at least some) status inequalities in order to equalize health. (shrink)
In 1992, The Danish Medical Research Council established a national committee on scientific dishonesty with the twofold task of handling cases of scientific misconduct and taking preventive initiatives. Scientific dishonesty was proven in only five cases, but in another nine cases lesser degrees of deviations from good scientific practice were found. The experiences from a total of 24 treated cases indicated that three key areas were at the basis of most of the accusations and the deviations from good practice: uncertainty (...) about 1) authorship, about 2) rights and duties to use scientific data and about 3) agreements at the initiation of joint studies. As a consequence guidelines on good practice have been issued on these key subjects. (shrink)
In his analysis of “the essential tension between tradition and innovation” Thomas S. Kuhn focused on the apparent paradox that, on the one hand, normal research is a highly convergent activity based upon a settled consensus, but, on the other hand, the ultimate effect of this tradition-bound work has invariably been to change the tradition. Kuhn argued that, on the one hand, without the possibility of divergent thought, fundamental innovation would be precluded. On the other hand, without a strong emphasis (...) on convergent thought, science would become a mess created by continuous theory changes and scientific progress would again be precluded. On Kuhn’s view, both convergent and divergent thought are therefore equally necessary for the progress of science. In this paper, I shall argue that a similar fundamental tension exists between the demands we see for novel insights of an interdisciplinary nature and the need for established intellectual doctrines founded in the classical disciplines. First, I shall revisit Kuhn’s analysis of the essential tension between tradition and innovation. Next, I shall argue that the tension inherent in interdisciplinary research between, on the one hand, intellectual independence and critical scrutiny and, on the other hand, epistemic dependence and trust is a complement to Kuhn’s essential tension within mono-disciplinary science between convergent and divergent thought. (shrink)
We develop an extension of the familiar linear mixed logit model to allow for the direct estimation of parametric non-linear functions defined over structural parameters. Classic applications include the estimation of coefficients of utility functions to characterize risk attitudes and discounting functions to characterize impatience. There are several unexpected benefits of this extension, apart from the ability to directly estimate structural parameters of theoretical interest.
Hegel’s conception of Spirit does not subordinate difference to sameness, in a way that would make it unusable for a genuinely intersubjective idealism directed to a comprehensive account of the contemporary world. A close analysis of the logic of recognition and the dialectic of conscience in the Phenomenology of Spirit demonstrates that the unity of Spirit emerges in and through conflict, and is forged in the process whereby particular encounters between differently situated individuals reveal and establish the emerging character and (...) significance of the stances they uniquely occupy. (shrink)
Newly developed techniques for anaesthesia and asepsis made it possible for surgeons to attempt operative attacks on diseases which had been previously incurable. The period around the turn of the century is sometimes portrayed as one of very active development of new surgical methods. This activity has been seen as a result of fertile scientific thinking. It is demonstrated in the paper that it was in fact a barren period with a prolonged adherence to an anatomical concept as the basis (...) for problem solving. It is described in terms of Kuhnian periods of normal activity and crisis. It took about fifty years before theory and practice were harmonized under a physiological concept and real progress was made. (shrink)
As a forum for philosophical discourse of religious studies as related to the world's women, the "Annual Review of Women in World Religions" fails. The first three issues display an unfortunately limited approach. Certain articles are promising, but editorial intellectual constraints appear to have circumscribed the philosophical latitude provided to contributors. In spite of the potential of the journal's topic area, it is doubtful it will soon succeed in emerging as a publication with adequate inclusionary liberality and ideal discursive freedom.
This article presents an overview ofregulations, guidelines and societal debates ineight member states of the EC about a)embryonic and fetal tissue transplantation(EFTT), and b) the use of human embryonic stemcells (hES cells) for research into celltherapy, including `therapeutic' cloning. Thereappears to be a broad acceptance of EFTT inthese countries. In most countries guidance hasbeen developed. There is a `strong' consensusabout some of the central conditions for `goodclinical practice' regarding EFTT.International differences concern, amongstothers, some of the informed consent issuesinvolved, and the (...) questions whether anintermediary organisation is necessary, whetherthe methods of abortion may be influenced bythe possible use of EFT, and whether EFTTshould only be used for the experimentaltreatment of rare disorders. The potential useof hES cells for research into cell therapy hasgiven a new impetus to the debate about (human)embryo research. The therapeutic prospects withregard to the retrieval and research use of hEScells appear to function as a catalyst for theintroduction of less restrictive regulationsconcerning research with spare embryos, atleast in some European countries. It remains tobe seen whether the prospect of treatingpatients suffering from serious disorders withtransplants produced by therapeutic cloningwill decrease the societal and moral resistanceto allowing the generation of embryos for`instrumental' use. (shrink)
This paper focuses on Thomas S. Kuhn's work on taxonomic concepts and how it relates to empirical work from the cognitive sciences on categorization and conceptual development. I shall first review the basic features of Kuhn's family resemblance account and compare to work from the cognitive sciences. I shall then show how Kuhn's account can be extended to cover the development of new taxonomies in science, and I shall illustrate by a detailed case study that Kuhn himself mentioned only briefly (...) in his own work, namely the discovery of X-rays and radioactivity. (shrink)
Film is frequently employed in philosophy classes to illustrate philosophical themes. I argue that making short films or videos in the philosophy classroom can also be a valuable learning exercise for philosophy students. One such assignment, focused on showing the relevance of philosophy to everyday issues, is described and defended here. The exercise is valuable both as a way to clarify the character of philosophical inquiry and its connection to life, and also because questions about film as a medium relate (...) directly to concerns of the major traditional branches of philosophy. (shrink)
Even though the evidence‐based medicine movement (EBM) labels mechanisms a low quality form of evidence, consideration of the mechanisms on which medicine relies, and the distinct roles that mechanisms might play in clinical practice, offers a number of insights into EBM itself. In this paper, I examine the connections between EBM and mechanisms from several angles. I diagnose what went wrong in two examples where mechanistic reasoning failed to generate accurate predictions for how a dysfunctional mechanism would respond to intervention. (...) I then use these examples to explain why we should expect this kind of mechanistic reasoning to fail in systematic ways, by situating these failures in terms of evolved complexity of the causal system(s) in question. I argue that there is still a different role in which mechanisms continue to figure as evidence in EBM: namely, in guiding the application of population‐level recommendations to individual patients. Thus, even though the evidence‐based movement rejects one role in which mechanistic reasoning serves as evidence, there are other evidentiary roles for mechanistic reasoning. This renders plausible the claims of some critics of evidencebased medicine who point to the ineliminable role of clinical experience. Clearly specifying the ways in which mechanisms and mechanistic reasoning can be involved in clinical practice frames the discussion about EBM and clinical experience in more fruitful terms. (shrink)
The field of nanoscience and nanotechnology is expanding rapidly, promising great benefits for society in the form of better medicine, more efficient energy production, new types of materials, etc. Naturally, in order for the science and technology to live up to these promises, it is important to continue scientific research and development, but equally important is the ethical dimension. Giving attention to the social, ethical and legal aspects of the field, among others, will help in developing a fully responsible—and thereby (...) capable—science and technology. Nanoethics has emerged as a field concerned with such ethical issues related to nanoscience and nanotechnology. Even though this field is relatively new, a significant amount of literature has already been published. This paper focuses on three of the major issues which are discussed in the literature of nanoethics, and also points to a certain bias in this literature. Each quite different in nature, these issues are: (1) The naming and (2) the timing of and approach to the field, as well as (3) the issue of safety. As will be seen, these issues are almost exclusively discussed by ethicists, (throughout the article, the term’ethicist’ is used in a broad definition covering philosophers, social and political scientists as well as philosophers of science) thus having no direct influence on the work being carried out by scientists. One can argue, therefore, that this bias creates a distortion of the ethical debate, making it insufficient and misleading. Ultimately, this bias is caused by the lack of communication and collaboration between ethicists on the one hand, and nanoscientists on the other. Thus, an argument is made for the different disciplines to begin collaborating, so as to more effectively and responsibly develop the field of nanoscience. (shrink)
The paper begins with an example of the accounting treatment afforded an Indefeasible Rights Use (IRU) Swap by Global Crossing. The case presents a typical example of ways in which accounting firms contributed to the ethical scandals of the early 21st century. While the behavior of Arthur Andersen, the accounting company in the case, might have met the letter of the law, we argue that it violated the spirit of the law, which can be discovered by looking at (1) (...) the legitimate goals of a company which give it its ethical direction and (2) the responsibilities of the accounting professionals who serve the company and the general public. Those professional responsibilities are determined by looking at the legitimate function those professionals fulfill in the economy. A further claim is that Andersen and other accounting firms are motivated to abandon the responsibilities derived from pursuing their proper goals by falling into the trap of accumulating wealth for its own sake. We argue that the ultimate responsibility of internal auditors is to develop statements that give as reasonably true and fair a picture of the financial situation to any user having a claim to that knowledge. Further we argue that the major responsibilities of the external auditor are: first, to be responsible to the using public for evaluating financial statements and declaring that they represent a fair picture of the financial situation of a company, and second, to be a watchdog of financial markets and call into question irregular practices that would distort those pictures. Such due professional care requires the auditor to exercise professional skepticism: an attitude that includes a questioning mind and a critical assessment of audit evidence. The paper concludes by giving particular examples of how Arthur Andersen LLP failed to meet those responsibilities. (shrink)
This article argues against Jon Elster's contention that there is a fundamental incompatibility between, on the one hand, autonomy and rationality, and, on the other hand, adaptation to the conditions of one's existence in the sense that one's desires or preferences are adjusted to what it is possible to achieve. It is claimed that Elster's conclusions are premised on a defective conception of human faculties and powers, including a defective conception of human experience and rationality. Moreover, the claim is made (...) that these defects are also characteristic of "rational choice theory" more generally. (shrink)
This paper argues against Jon Elster's contention that there is a fundamentalincompatibility between, on one hand, autonomy and rationality and, on theother hand, adaptation to conditions of one's existence in the sense that one'sdesires or preferences are adjusted to what it is possible to achieve. While thefirst part of the paper more narrowly concentrated on Elster's discussion ofthese ideas, this second part goes on to a more general discussion of the conceptof rationality. On the basis of this discussion, it is (...) claimed that Elster's conclusionsconcerning autonomy and adaptation are premised on a defective conceptionof human experience and rationality. Moreover, the claim is made that thesedefects are also characteristic of "rational choice theory" more generally. (shrink)
Previous accounting ethics research berates auditors for ethical lapses that contribute to the failure of Andersen (e.g., Duska, R.: 2005, Journal of Business Ethics 57, 17–29; Staubus, G.: 2005, Journal of Business Ethics 57, 5–15; however, some of the blame must also fall on regulatory and professional bodies that exist to mitigate auditors’ ethical lapses. In this paper, we consider the ethical and economic context that existed and facilitated Andersen’s failure. Our analysis is grounded in Akerlof’s (1970, Quarterly (...) Journal of Economics August, 488–500) Theory of the Market for Lemons and we characterize the market for audit reports as a market for lemons. Consistent with Akerlof’s model, we consider the appropriateness of the countervailing mechanisms that existed at the time of Andersen’s demise that appeared to have effectively failed in counteracting Andersen’s ethical shortcomings. Finally, we assess the appropriateness of the remedies proposed by the Sarbanes–Oxley Act of 2002 (SOA) to ensure that similar ethical lapses will not occur in the future. Our analysis indicates that the SOA regulatory reforms should counteract some of the necessary conditions of the Lemons Model, and thereby mitigate the likelihood of audit failures. However, we contend that the effectiveness of the SOA critically depends upon the focus and attention of the␣Public Companies Accounting Oversight Board (PCAOB) towards assessing the ethical climates of public accounting firms. Assessments by the PCAOB of public accounting firm’s ethical climate are needed to sufficiently ensure that public accounting firms effectively promote and maintain audit quality in situations where unconscious bias or economic incentives may erode the public accounting firm’s independence. (shrink)
This is a review essay about David Corfield and Jon Williamson's anthology Foundations of Bayesianism. Taken together, the fifteen essays assembled in the book assess the state of the art in Bayesianism. Such an assessment is timely, because decision theory and formal epistemology have become disciplines that are no longer taught on a routine basis in good philosophy departments. Thus we need to ask: Quo vadis, Bayesianism? The subjects of the articles include Bayesian group decision theory, approaches to the concept (...) of probability, Bayesian approaches in the philosophy of mathematics, reflections on the relationship between causation and probability, the Independence axiom, and a range of criticisms of Bayesianism, among other subjects. While critical of some of the arguments presented in the articles, this review recommends Corfield and Williamson's volume to anyone who is trying to stay abreast of Bayesian research. (shrink)
Arthur Anderson & Co. has made a significant contribution to assist and encourage the teaching of business ethics. They provided assistance initially through workshops and curriculum materials; currently they are using campus coordinators to disseminate information and materials. The curriculum materials can be used by the instructor to assist students in practicing their moral reasoning skills and cover four academic areas: Accounting, Finance, Marketing, and Management. These materials include business ethics video vignettes, suggestions on presentation methods, guidelines for implementing a (...) stakeholders' analysis approach to ethical reasoning, and possible discussion questions. The vignettes present ethical dilemmas that persons may encounter in entry level positions. We have used the vignettes, the accompanying discussion questions, and the suggested stakeholder analysis in class presentations. This paper presents a discussion of the basic concepts associated with cooperative learning, an example of the implementation of cooperative learning techniques using the Arthur Andersen Accounting Ethics Vignettes, and empirical results of the influence of these particular group discussions on the students' ethical responses. We did not attempt to measure whether the individuals' moral levels changed, but whether the group discussions stimulated any changes in the students attitudes toward the particular ethical dilemma they viewed. (shrink)
This article discusses fundamental problems in "rational choice theory," as outlined by Jon Elster. Elster's discussion of why institutions may not be said to act shows his fundamental presupposition that only "monolithic," unitary entities are capable of action. This is, for him, a reason why only individual human beings may be said to act. Furthermore, human beings may be said to act only insofar as they "maximize" (their "utility") on the basis of a unitary, complete, consistent "preference structure." All action (...) that is not maximization in this sense is for Elster not really human action, but rather instances of "pure causality." Elster distinguishes between the "real," intentional person, who "maximizes," and "purely causal forces" within the person. This article tries to show that this radical, sharp dichotomy between "intentionality," in this narrow sense, and "pure causality" is inadequate as a basis for understanding human action. This radical dichotomy is central to important arguments made by Elster more generally. (shrink)
Ethical conduct in practice has been increasingly recognised as vital to the accountancy profession following the collapse of Andersen. The foundational principles underpinning accountancy ethics receive relatively uniform recognition worldwide so that this paper concentrates on exploring how to introduce these concepts into established courses at undergraduate level. Historically, the teaching of accounting techniques has been isolated from the personal assimilation of accountancys ethical values by students. Alternative approaches are considered, of a dedicated capstone ethical course or through more (...) progressive integration within existing parts of an established curriculum. An opportunistic example of the latter is then described with the rationale, potential benefits, student reactions and practical difficulties assessed. Overall, the paper explains why, alongside technical skills, their personal development requires undergraduates to develop how to apply for themselves given professional values. It contributes suggestions as to methodologies, content and material for short modules within financial reporting, taxation, auditing and social/ environmental accountancy courses while reflecting on the limitations and potential of their use. (shrink)
