This study provides empirical evidence in relation to a growing body of literature concerned with the ‘socialisation’ effects of accounting and business education. A prevalent criticism within this literature is that accounting and business education in the United Kingdom and the United States, by assuming a ‘value-neutral’ appearance, ignores the implicit ethical and moral assumptions by which it is underpinned. In particular, it has been noted that accounting and business education tends to prioritise the interests of shareholders above all other (...) stakeholder groups. This paper reports on the results of a set of focus group interviews with both undergraduate accounting students and students commencing their training with a professional accounting body. The research explores their perceptions about the purpose of accounting and the objectives of business. The findings suggest that both university and professional students' views on these issues tend to be informed by an Anglo-American shareholder discourse, whereby the needs of shareholders are prioritised. Moreover, this shareholder orientation appeared to be more pronounced for professional accounting students. (shrink)
This article investigates relationships between countries’ legal traditions and their quality of life as measured by a number of widely reported social indicators; in so doing it also offers a critique of a highly influential body of work which is widely cited in the literatures of corporate governance, economics and finance. That body of work has shown, inter alia, statistically significant relationships between legal traditions and various proxies for investor protection. We show statistically significant relationships between legal traditions and various (...) proxies for societal health. Our comparative evidence suggests that the interests of investors are not congruent with the interests of wider society, and that the criteria for judging the effectiveness of approaches to corporate governance should be broadened. (shrink)
Drawing on philosophy, psychology, sociology, politics, biology, and theology, Stevenson introduces readers to the endlessly fascinating subject of human nature. He outlines background theories of the universe, basic approaches to human nature, diagnoses of what is wrong with humankind and prescriptions for putting it right while offering clear, critical analyses of the ideas of Plato, Christianity, Karl Marx, Freud, Sartre, Skinner, and Lorenz. Including completely revised and updated bibliographies, the second edition also provides a new interdisciplinary final chapter suggesting (...) areas of further inquiry. (shrink)
The second edition of this exceptional anthology provides an introduction to a wide variety of views on human nature. Drawing from diverse cultures over three millennia, Leslie Stevenson has chosen selections ranging from ancient religious texts to contemporary theories based on evolutionary science. An ideal companion to the editor's recent book, Ten Theories of Human Nature, 3/e (OUP, 1998), this interdisciplinary reader can also be used independently. The Study of Human Nature, 2/e offers substantial selections illustrating the ten perspectives (...) discussed in Ten Theories of Human Nature, 3/e--The Bible, Hinduism, Confucianism, Plato, Kant, Marx, Freud, Sartre, B.F. Skinner's behaviorism, and Konrad Lorenz's ethological diagnosis of human aggression. The Islamic tradition is represented by a selection from the 20th-century Iranian philosopher Ayatullah Murtaza Mutahhari. The 17th- and 18th-century philosophers Descartes, Hobbes, Hume, Rousseau, and Kant are also represented. Selections from Rousseau, J.S. Mill, and Nancy Holmstrom discuss alleged differences between women and men, and a paper by Henry Bracken deals with racial issues. Examples from E.O. Wilson's sociobiology and his critics are also included, together with material from Chomsky and from recent evolutionary psychology. This new edition includes more substantial selections from the Hindu, Confucian, and Christian traditions and provides more accessible extracts from Marx, Sartre, and Lorenz. An excellent reader for introductory courses in philosophy, religious studies, human nature, and intellectual history, The Study of Human Nature, 2/e, is also an essential resource for anyone interested in ancient, modern, and contemporary perspectives on human nature. (shrink)
The ability to think of something not presently perceived, but spatio-temporally real. (2) The ability to think of whatever one acknowledges as possible in the spatio-temporal world. (3) The liability to think of something that the subject believes to be real, but which is not. (4) The ability to think of things that one conceives of as fictional. (5) The ability to entertain mental images. (6) The ability to think of anything at all. (7) The non-rational operations of the mind, (...) that is, those explicable in terms of causes rather than reasons. (8) The ability to form perceptual beliefs about public objects in space and time. (9) The ability to sensuously appreciate works of art or objects of natural beauty without classifying them under concepts or thinking of them as useful. (10) The ability to create works of art that encourage such sensuous appreciation. (11) The ability to appreciate things that are expressive or revelatory of the meaning of human life. (12) The ability to create works of art that express something deep about the meaning of life. (shrink)
Inspired by Kant, Merleau-Ponty and Sellars, I illustrate and identify certain kinds of unity which are typical (if not universal) features of our conscious experience, and argue that Kant was right to claim that such unities are produced by unconscious processes of synthesis: A perceptual experience of succession is not reducible to a succession of perceptual experiences. The experience of perceiving one object as having several features is not reducible to a conjunction of perceptual experiences of those features. A cross-modal (...) perceptual experience is not reducible to a conjunction of single-modality perceptual experiences. Incoming perceptual information is synthesized into a single scene-a representation of the world as perceived from a spatio-temporal point of view. Any two of the simultaneous features of the experience of a subject S can be thought of together by S. Many of the experiences of a subject S can be thought of by S at a later time as part of his or her history of experience. These can be summarized in the general principle: An experience of a complex is not a complex of experiences. This is consistent with Sellars' principle that: A sense-impression of a complex is a complex of impressions because the latter applies at the sub-personal, unconceptualized level, and the former at the conscious level of conceptualized experiences. (shrink)
I distinguish four questions within Kant's "problem of reality": (1) What constitutes propositional content? (2) What constitutes truth? (3) What constitutes referential content? (4) What constitutes successful singular reference? I argue that Kant's transcendental idealism applies primarily to (3) - understood as: What makes some mental or linguistic items would-be referential representations - and secondly to (1). But with regard to (4) and (2), we do not create the objects and states of affairs in the world (there are human artifacts, (...) of course, but most of them continue to exist quite independently of our representing activities). However the contents of our representations in (3) and (1) do depend crucially on our conventions and rules, which are almost always socially learned. (shrink)
Examination of recent debates about belief shows the need to distinguish: (a) non-linguistic informational states in animal perception; (b) the uncritical use of language, e.g. by children; (c) adult humans' reasoned judgments. If we also distinguish between mind-directed and object-directed mental states, we have: Perceptual 'beliefs' of animals and infants about their material environment. 'Beliefs' of animals and infants about the mental states of others. Linguistically-expressible beliefs about the world, resulting from e.g. the uncritical tendency to believe what we are (...) told. Uncritically-formed beliefs about the mental states. Beliefs about the material world arrived at by the weighing of evidence. Beliefs about mental states formed by critical assessment. (shrink)
The basic alternatives seem to be either a Humean reductionist view that any particular assertion needs backing with inductive evidence for its reliability before it can retionally be believed, or a Reidian criterial view that testimony is intrinscially, though defeasibly, credible, in the absence of evidence against its reliability.Some recent arguments from the constraints on interpreting any linguistic performances as assertions with propositional content have some force against the reductionist view. We thus have reason to accept the criterial view, at (...) least as applied to eyewitness reports. But these considerations do not establish that any rational enquirer must have the concept of other minds or testimony. The logical possibility of the lone enquirer, who uses symbols and thereby expresses some knowledge of his world, remains open — but it is a question we have no need to pronounce upon. (shrink)
Many believe that colleges of business have a role to play in improving the level of marketing ethics practiced in the business world, while others believe that by the time students reach the level of university education, their ethical beliefs are so ingrained as to be virtually unalterable. The purpose of this study is to add to the literature regarding university students’ ethical value judgments. It utilizes scenario studies to assess base line ethical values of junior level undergraduate business administration (...) students, then techniques are employed to influence students’ perceptions of the ethics of various marketing practices, and students’ values are reassessed. A total of 667 junior and senior level students majoring in business administration (52% female; 48% male; 72% 22-years old or younger) participated in the pre-tests and 525 students (47% female; 53% male; 70% 22-years-old or younger) participated in the post-tests. The results of the before/after studies indicate that some experimental techniques are more effective than others in affecting change, but it is difficult to affect long-run change in those predisposed to unethical behavior. (shrink)
There is a need to feminize the research on entrepreneurs — to include the experiences of women in what we know to be true about entrepreneurs and the entrepreneurial process. This paper highlights some of the most significant methodological problems in researching women's entrepreneurial experience, problems which in the past, have prevented researchers from gaining an understanding of this experience, and which continues to stand in the way of developing female perspectives. Instead of using the existing male-based models, new approaches (...) are called for in incorporating women's experiences into entrepreneurship theory. This paper outlines the state of research and suggests future directions for developing research on women as entrepreneurs. (shrink)
: This interpretation of Zhuangzi's Dao, particularly in the "Qi Wu Lun," as "background noise" begins from Zhuangzi's question as to whether any human statements—and human language itself—can ultimately be distinguished from the "peeps of baby birds." The essay explores a tentative model of Dao that sees it as neither fully "linguistic" nor "non-linguistic" but as "pre-linguistic," the potential ground of emergence of words, statements, and meanings. To develop this model we turn to the notion of background noise in physics, (...) especially as discussed by Michel Serres in his discussion of chaos and information theory. A crucial feature of the Serresian chaos-theory model and also, it is suggested here, of Zhuangzi's Dao is the tendency of hyper-order to return (or switch) back to the initial state of disorder. (shrink)
This scenario-based study examines the perceptions of university students in the United States and Australia regarding the ethics and acceptability of various sales practices. Study results indicate several significant differences between U.S. and Australian university students regarding the perceptions of ethical and acceptable sales practices. These differences centered on company-salesperson and salesperson-customer relationships. The findings are significant for the employer, and have consequences for customers and competitors. They also have implications for recruiters and managers of salespeople, academics with an interest (...) in understanding cross-national differences in sales ethics, and educators preparing students for future careers as business professionals. (shrink)
Underlying many of our uneasy debates about the social and moral responsibilities of professionals is a form of scepticism about the role of reason in morals. This claim is illustrated by examples drawn from both the pure-knowledge and applied-knowledge professionals. Hume's sceptical views about the role of reason in our knowledge of matters of fact and in morals are critically examined. An alternative theory of reasonableness that combines elements of foundationalism and coherentism, cognitivism and emotivism, and that emphasizes a (...) process of congruence achieved through reflection, dialectic and dialogue is sketched and illustrated. It is claimed that this notion of reasonableness is the one actually involved in science, law and morals. (shrink)
Howe, Davidson & Sloboda's focus on learning has important implications because the amount and quality of training are relevant to all learners, not just those acquiring exceptional abilities. In this commentary, I discuss learning goals as an indicator of learning quality, and suggest that all learners can be guided towards more effective learning by shifting their learning goals.
Philosophical interest in intentional action has flourished in recent decades. Typically, action theorists propose necessary and sufficient conditions for a movement's being an action, conditions derived from a conceptual analysis of folk psychological action ascriptions. However, several key doctrinal and methodological features of contemporary action theory are troubling, in particular (i) the insistence that folk psychological kinds like beliefs and desires have neurophysiological correlates, (ii) the assumption that the concept of action is "classical" in structure (making it amenable to definition (...) in terms of necessary and sufficient conditions for its proper application), and (iii) the assumption that deferring to intuitions about the application of the concept of action amidst the context of fantastical thought experiments furnishes an effective method for judging the adequacy of proposed analyses. After consideration of these problems it is argued that action theory needs to be reoriented in a more naturalistic direction, the methods and aims of which are continuous with those of the empirical sciences. The paper concludes with a sketch (and defense) of the methodological foundations of a naturalistic approach to intentional action. (shrink)
Words are the essence of communication: They are the building blocks of any language. Learning the meaning of words is thus one of the most important aspects of language acquisition: Children must first learn words before they can combine them into complex utterances. Many theories have been developed to explain the impressive efficiency of young children in acquiring the vocabulary of their language, as well as the developmental patterns observed in the course of lexical acquisition. A major source of disagreement (...) among the different theories is whether children are equipped with special mechanisms and biases for word learning, or their general cognitive abilities are adequate for the task. We present a novel computational model of early word learning to shed light on the mechanisms that might be at work in this process. The model learns word meanings as probabilistic associations between words and semantic elements, using an incremental and probabilistic learning mechanism, and drawing only on general cognitive abilities. The results presented here demonstrate that much about word meanings can be learned from naturally occurring child-directed utterances (paired with meaning representations), without using any special biases or constraints, and without any explicit developmental changes in the underlying learning mechanism. Furthermore, our model provides explanations for the occasionally contradictory child experimental data, and offers predictions for the behavior of young word learners in novel situations. (shrink)
This interpretation of Zhuangzi's Dao, particularly in the "Qi Wu Lun," as "background noise" begins from Zhuangzi's question as to whether any human statements-and human language itself-can ultimately be distinguished from the "peeps of baby birds." The essay explores a tentative model of Dao that sees it as neither fully "linguistic" nor "non-linguistic" but as "pre-linguistic," the potential ground of emergence of words, statements, and meanings. To develop this model we turn to the notion of background noise in physics, especially (...) as discussed by Michel Serres in his discussion of chaos and information theory. A crucial feature of the Serresian chaos-theory model and also, it is suggested here, of Zhuangzi's Dao is the tendency of hyper-order to return (or switch) back to the initial state of disorder. (shrink)
Four experiments investigated uncertainty about a premise in a deductive argument as a function of the expertise of the speaker and of the conversational context. The procedure mimicked everyday reasoning in that participants were not told that the premises were to be treated as certain. The results showed that the perceived likelihood of a conclusion was greater when the major or the minor premise was uttered by an expert rather than a novice (Experiment 1). The results also showed that uncertainty (...) about the conclusion was higher when the major premise was uttered by a novice and an alternative premise by an expert, compared to when the major premise was uttered by an expert and the alternative by a novice (Experiment 2). Similarly, the believability of a conclusion was considerably lower when the minor premise was uttered by a novice and denied by an expert, as opposed to when an expert uttered the minor premise and a novice denied it (Experiment 3). Experiment 4 showed that the nature of the uncertainty induced by a denial of the minor premise depended on whether or not the context was a conversation. These results pose difficult problems for current theories of reasoning, as current theories are based on the results of experiments in which the premises are treated as certain. Our discussion of the results emphasises the importance of pragmatics in reasoning, namely, the role of general knowledge about the world in assessing the probability of a premise uttered by an expert or a novice and the role of interpretations of the premise based on pragmatic inferences in revising these initial probabilities. (shrink)
The challenge that confronts corporate decision-makers in connection with global labor conditions is often in identifying the standardsby which they should govern themselves. In an effort to provide greater direction in the face of possible global cultural conflicts, ethicistsThomas Donaldson and Thomas Dunfee draw on social contract theory to develop a method for identifying basic human rights: Integrated Social Contract Theory (ISCT). In this paper, we apply ISCT to the challenge of global labor standards, attempting to identify labor rights that (...) could serve as guides for corporations producing or outsourcing outside of their home country. In addition to identifying areas of universal agreement, we also examine whether ISCT is, in fact, a sufficient basis for determining worker rights; we seek to define the parameters of the “sweatshop” problem; we include the application and results of our ISCT analysis as applied to labor standards: the global labor rights hypernorms; and conclude that ISCT is sufficient only for rights that are universal. We also discuss whether market-driven decisions can identify the boundaries of labor rights, or at least assure that market outcomes are compatible with maintaining labor rights, in order to respond to the shortcomings of ISCT. We conclude with some comments on directions of analysis for labor rights determination. (shrink)
The discrepancy between English if's and the horseshoe is far from being negligible. That is not a reason for distrusting the horseshoe, which is useful so long as it is taken to mean just what it is defined to mean; and it is not a reason for distrusting our English if's, which in spite of their ambiguities are indispensable to our daily discourse. But it is a reason for distrusting the current logical pedagogy that leads students to take the two (...) as being intertranslatable. So if symbolic logic is to help us in our English arguments (and that should surely be one of its functions) it needs to be supplemented: it needs to be provided with additional symbols (presumably with the introduction of one or more primitive concepts) that will preserve the meaning of our various if's with greater accuracy. In the present paper I shall point in the direction of such a logic. I cannot undertake to develop it in a complete postulational form; but I can at least call attention to certain English locutions by which the required postulates should be guided. And I can venture to state some of the postulates using appropriate symbols. (shrink)
Against a wider background of rationales for deregulation within a modern economy, and as an exercise of subjecting a theory to the hard discipline of a particular case, a detailed analysis is given of a recent proposal for a form of deregulation (the industrial exemption) for engineering in Ontario. The proposal of the Staff Study of the Professional Organizations Committee set up by the Ontario Government is analyzed in terms of its Posnerian foundations, and is critized theoretically, empirically and (...) normatively. Attention is drawn to two wider issues: the protection by self-regulating professionals of third parties against negative externalities, and the adverse effects of the proletarianization of professionals in large organizations. (shrink)
