Hegel's Laws serves as an accessible introduction to Hegel's ideas on the nature of law. In this book, William Conklin examines whether state-centric domestic and international laws are binding upon autonomous individuals. The author also explores why Hegel assumes that this arrangement is more civilized than living in a stateless culture. The book takes the reader through different structures of legal consciousness, from the private law of property, contract, and crimes to intentionality, the family, the role of the (...) state, and international law. -/- Conklin clearly introduces Hegel's vocabulary and contrasts Hegel's issues and arguments with leading contemporary legal philosophers. The book's originality and interdisciplinary focus open up Hegel's legal philosophy, providing a background to forms of legal consciousness for a wide audience. Addressing whether Hegel succeeds in his endeavor to explain why laws are binding, Conklin comments directly on contemporary constitutional and international law and reveals how Hegel's ideas on law stand up in the world today. (shrink)

Against a background of Heidegger's project of tracing the other back through the history of metaphysics, Derrida attempts to think the other as outside of identity or presencing philosophy. The other is neither present nor absent. The other is differance with an 'a'. In his important essay 'Differance', Derrida suggests that whereas difference presupposes identity, differance with an 'a' is a 'middle voice' which precedes and sets up the opposition between identity and non-identity. The soft 'a' refers to the production (...) of differences, and the 'differences between differences'. Derrida calls this preceding moment before metaphysics and before language 'the play of differ ences'. Key Words: Derrida • ethics • legal • phenomenology • semiotics. (shrink)

Kenneth Westphal, in his “Hegel, Natural Law & Moral Constructivism,” offers an argument to the effect that Hegel elaborated a theory of natural law. Westphal contrasts such a natural law with positivism. Such a contrast holds out an either-or prospect: either Hegel is a legal positivist or he is a natural law thinker. I ask whether it is possible that Hegel elaborated a third theory of law other than that of positivism or of natural law. In addressing this possibility, I (...) first raise a problem in Westphal’s adoption of Hegel’s regressive argument. The ultimate justification, according to Westphal, is an a priori concept: namely, the equal rational will. I then exemplify the importance of the problem when a constitutional lawyer identifies intermediate principles justifiable with reference to such a final referent of justification. The problem raises the prospect that Hegel’s theory of law has elements of both natural law and positivist law. Section 3 highlights the need to situate any natural law claim in the particular ethos of the movement of legal consciousness through the experience of time. (shrink)

A professor is brought before a secret tribunalin his law faculty for the purpose of decidingthe appropriateness of a student's grade. Thegrounds of the grade appeal are that theprofessor had taught critically instead ofpractically and that he had done so with anacademic bias and prejudice. He is also allegedto have taught philosophy rather than law. After many hours of examination andcross-examination as a defendant and as anexpert witness, the professor, Flink, begins adialogue with a spirit in an effort tounderstand the (...) nature and identity of law. Flink comes to appreciate that law is adisplacing discourse rather than a structure ofcategories signified in an official writing. The analytic method familiar to officials incommon law jurisdictions, Flink comes tounderstand, excludes the experiential meaningsthat are manifested through unwritten gesturesand rituals. Officials embody signs withexperiential expectations and past assumptions.The embodiment of meaning brings life intolegal language. But such an embodiment isforgotten as officials decompose textualfragments and reported social events intoanalytic units. Legal analysis is so successfulthat officials even forget that they hadforgotten something so important as theembodiment of meaning. The professor and the spirit also ask whetherjustice is an `ought' and where one can locatesuch an `ought'. They conclude that there is astructure within which legal officials reason.The exteriority of the structure is anunwritten `ought' realm. But the structurepossesses a gap, which enters into such anunanalysable object-less realm. Analyticreasoning has assumed that reason can take anofficial only so far until she or he mustjourney outside the structure to anunanalysable realm of personal values. However, the embodiment of meanings alsoincorporates unwritten collective values ofwhich officials, precisely because of thesuccess of the analysis project in forgettingthat something was forgotten, have never beenconscious. It is such an unanalysable realmthat grounds or authorises the analyticproject. The exterior authorising origin of theanalytic units of the structure rests upon apossibility that requires faith on the part ofthe officials, a faith that there exists afoundation, radically different from theanalytic units, on the other side of thestructure. The officials can, at best, imagineor picture the authorising origin, located asit is in the unanalysable object-less realmexterior to the written language of thestructure. The imagined origin takes the `form'of a bodiless spirit. The officials are haunted by thepossibility that the structure of humanlyposited rules are ultimately authorised by aspirit. (shrink)

Abstract: William Conklin takes on Hegel’s interpretation of Sophocles’ Antigone in this essay. Hegel asked what makes human laws human and what makes divine laws divine? After outlining Hegel’s interpretation of Antigone in the light of this issue, Conklin argues that we must address what makes human law law? and what makes divine law law? Taking his cue from Michel Foucault’s “What is an Author?”, the key to understanding Sophocles’ Antigone and Hegel’s interpretation to it, according to (...) Conklin, is the relationship between legal authority and an author. Antigone’s divine law opposes Creon’s human law in terms of whether the sense of legal authority presupposes an author. Antigone’s tribe recognises divine laws as nested in an impersonal Fate or Moira common to the Helenes as experienced through rituals and other personal experiences. Such an unwritten law lacks an author “whose origin we know not when”. The city-state’s citizens recognize authority in terms of whether a law has a source in a juridical representer of an invisible author. The invisible author is the city-state external to the representers. The representers interpret human laws in a manner which tries to access the invisible author. What becomes important is that philosophical consciousness observes how the characteristics of the two senses of legal authority clash. (shrink)

The thrust of this paper addresses how the notion of an author relates to the authority of a law. Drawing from the legal thought of Hobbes, Bentham, and John Austin, the Paper offers a sense of the author as a distinct institutional source of the state. The Paper then addresses the more difficult legal theories in this context: those of HLA Hart, Ronald Dworkin and Hans Kelsen. The clue to the latter as well as the earlier theorists is a presupposed (...) inaccessible author or ghost. The presupposed ghost of the law is crucial to the binding character of a law. (shrink)

International human rights law is profoundly oxymoronic. Certain well-known international treaties claim a universal character for human rights, but international tribunals often interpret and enforce these either narrowly or, if widely, they rely upon sovereign states to enforce the rights against themselves. International lawyers and diplomats have usually tried to resolve the apparent contradiction by pressing for more general rules in the form of treaties, legal doctrines, and institutional procedures. Despite such efforts, aliens remain who are neither legal nor illegal (...) and who thereby slip through a discourse that claims universality. I ask, why does international legal discourse claim a universality of human rights enforceable by impartial, politically neutral tribunals when it also recognises that a state may refuse to recognise some groups as “persons”? I turn to the works of Bernhard Waldenfels for an explanation. To that end, I briefly outline two examples of state-centered human rights treaties. I then reconstruct Waldenfels’ explanation as to how a territorial sense of space needs an alien exterior to the space. The territorial structure assumes time is frozen as of the date of the foundation of the structure. The body of the alien is taken as a biological body. The personality, motives, and actions of the alien are the consequence of the imagination of people inside the territorial boundary. The dominant international legal discourse reinforces and institutionalises such a territorial sense of space and frozen time because the territorial state is considered the primary legal subject of international law. I also retrieve, however, an experiential but concealed sense of space and time. To retrieve this sense of space and time requires that lawyers see the world through the twilight of legality heretofore ignored as pre-legal. (shrink)

This Article argues that a particular political theory underlies the judicial interpretation of ‘equality before the law’. The Canadian Courts at the date of writing have elaborated two tests for the signification of ‘equality before the law’. The Article traces the two tests to the utilitarian political theory outlined by John Stuart Mill. The one test sets out the ‘greatest happiness of the greatest number’ or ‘social interests’ as the criterion for adjudicating equality. The second test identifies the reasonable relationship (...) of an alleged statutory classification vis-à-vis the statutory purpose. The Article offers an alternative approach based upon democratic theory. Examples of the two tests and the alternative approach are drawn from judicial constitutional interpretations in the USA and Canada. (shrink)

Kenneth Westphal, in his “Hegel, Natural Law & Moral Constructivism,” offers an argument to the effect that Hegel elaborated a theory of natural law. Westphal contrasts such a natural law with positivism. Such a contrast holds out an either-or prospect: either Hegel is a legal positivist or he is a natural law thinker. I ask whether it is possible that Hegel elaborated a third theory of law other than that of positivism or of natural law. In addressing this possibility, I (...) first raise a problem in Westphal’s adoption of Hegel’s regressive argument. The ultimate justification, according to Westphal, is an a priori concept: namely, the equal rational will. I then exemplify the importance of the problem when a constitutional lawyer identifies intermediate principles justifiable with reference to such a final referent of justification. The problem raises the prospect that Hegel’s theory of law has elements of both natural law and positivist law. Section 3 highlights the need to situate any natural law claim in the particular ethos of the movement of legal consciousness through the experience of time. (shrink)

This essay examines an ambiguity in Hans Kelsen’s theory of a norm. On the one hand, Kelsen claims to adhere to what he considers the ‘is/ought’ dichotomy. Kelsen claims that he is describing what really is. On the other hand, Kelsen seems to be understanding the is/ought dichotomy in a very different manner than that by which his contemporaries or, indeed, today’s readers understand the distinction. The clue to this ambiguity is Kelsen’s understanding of a norm. Although legal existence is (...) said to rest with norms, this existence is very different than an existence constituted from social behaviour. Instead, in Kelsen’s view, a norm is a signifying relation between a sign and a cognitive object. Kelsen’s theory of language, however, is very different from a theory of speech acts. When addressing why a norm is binding, we find that Kelsen’s full theory of language excludes important phenomena in order to retain its purity. (shrink)

The thrust of this paper addresses how the notion of an author relates to the authority of a law. Drawing from the legal thought of Hobbes, Bentham, and John Austin, the Paper offers a sense of the author as a distinct institutional source of the state. The Paper then addresses the more difficult legal theories in this context: those of HLA Hart, Ronald Dworkin and Hans Kelsen. The clue to the latter as well as the earlier theorists is a presupposed (...) inaccessible author or ghost. The presupposed ghost of the law is crucial to the binding character of a law. (shrink)

The Notion of ‘civilisation’ in European and post-Enlightenment writings has recently been reassessed. Critics have especially reread the works of Immanuel Kant by highlighting his racial categories. However, this Paper argues that something is missing in this contemporary literature: namely, the role of the European legal culture in the development of a racial and ethnic hierarchy of societies. The clue to this missing element rests in how ‘civilisation’ has been understood. This Paper examines how one of the leading jurists of (...) the 19th and 20th centuries, George W. Hegel (1770-1831), took for granted a sense of a legal culture that excluded indigenous inhabitants of the Americas as legal persons worthy of legal protection. -/- Such an exclusionary legal culture represented a crucial feature of ‘civilisation’ according to Hegel. This Paper identifies a series of factors which Hegel highlighted as instrumental in constituting a civilised society: Bildung, an ethos, a written legal culture, a self-creative author (the state), territorial knowledge, and a hierarchy of societies. Hegel emphasized the need of jurists to analytically “leap” from a traditional society to a legal culture before the jurist could identify a law. The traditional societies of the Americas, according to Hegel, were considered lawless because they lacked a European sense of a legal culture. Why Hegel characterised traditional communities as lacking a legal culture is then explained. The Paper ends by suggesting that the features of a legal culture that Hegel highlights remain with us today. (shrink)

This anthology has contributions about the role of legal perspectives in many countries of the South.

In The City of God , XI, 10, St Augustine claims that the divine nature is simple because ‘it is what it has’ . We may take this as a slogan for the Doctrine of Divine Simplicity , a doctrine which finds its way into orthodox medieval Christian theological speculation. Like the doctrine of God's timeless eternality, the DDS has seemed obvious and pious to many, and incoherent, misguided, and repugnant to others. Unlike the doctrine of God's timeless eternality, the (...) DDS has received very little critical attention. The DDS did not originate with Augustine, but I am not primarily concerned with its pedigree. Nor am I concerned to ask how the doctrine interacts with trinitarian speculation. I will have my hands full as it is. In Section I of this paper I shall provide a rough characterization of the DDS, indicate its complexity, and focus on a particular aspect of the doctrine which will exercise us in the remainder of the paper, namely, the thesis that the divine attributes are all identical with each other and with God. In section n I shall discuss Alvin Plantinga's recent objections to Aquinas' version of the DDS. I shall then offer a more detailed presentation of what I take to be Aquinas' version , and recast it in terms of a theory of attributes which is significantly different from Plantinga's . Although the recasting of the doctrine will enable me to rebut Plantinga's objections , it by no means solves all the problems of the DDS. In section vi I shall discuss the chief lingering problem facing a defender of the DDS. (shrink)

1 Non-reductive physicalists deny that there is any explanation of mentality in purely physical terms, but do not deny that the mental is entirely determined by and constituted out of underlying physical structures. There are important issues about the stability of such a view which teeters on the edge of explanatory reductionism on the one side and dualism on the other (see Kim 1998). 2 Save perhaps for eliminative materialism (see Churchland 1981 for a classic exposition). In fact, however, while.

An impressive body of recent literature posits that traditional notions of civil disobedience prevent us from properly considering potentially legitimate types of ‘uncivil’ political lawbreaking. When might uncivil (covert, legally evasive, morally offensive and potentially violent) lawbreaking prove normatively acceptable? If justifiable, what conditions should its practitioners be reasonably expected to meet? Despite some important insights, defenders of uncivil disobedience rely on a narrow and sometimes misleading view of civil disobedience, as previously practiced and theorized. Notwithstanding legitimate skepticism about Rawlsian (...) notions of civil disobedience, they reproduce its troublesome binary or ‘all-or-nothing’ view of political lawbreaking. Uncivil disobedience’s proponents tend to group a vast array of distinctive types of lawbreaking under one amorphous categorical rubric, impeding the suitably complex, nuanced analysis we need. A superior approach would pay careful attention to uncivil disobedience’s ambivalent historical record, a record suggesting that UD is more likely to reproduce authoritarian populism’s disturbing political logic than counteract it. (shrink)

A representationalist-friendly introduction to representationalism which covers a number of central problems and objections.

The doctrine of divine simplicity, the doctrine that God has no physical or metaphysical complexity whatsoever, is not a doctrine designed to induce immediate philosophical acquiescence. There are severe questions about its coherence. And even if those questions can be answered satisfactorily in favour of the doctrine, there remains the question why anyone should accept it. Thomas V. Morris raises both sorts of questions about a version of the doctrine which I have put forward. In the following pages I shall (...) respond to what I take to be the most serious of Morris's objections. I shall argue that the doctrine survives Morris's onslaught, but that one observation of his points it in a direction I had hitherto not taken seriously. The bulk of Morris's paper raises questions of the first sort; perforce the bulk of my paper will also. I shall offer, at the end, a reason for thinking that neither of us is yet in a position to pronounce categorically on the second question. My remarks in this paper constitute an interim report on how I think things presently stand with divine simplicity. (shrink)

This project investigates critical issues and events related to Trek Therapeutics experience as a public benefit corporation. We will present and discuss how Trek differentiates itself in an industry where the attention is on high prices supporting high investor returns. Trek’s benefit corporation status helped it garner favorable attention in some respects, but has also presented challenges, particularly when it comes to attracting new capital.

Strawson’s case in favor of panpsychism is at heart an updated version of a venerable form of argument I’ll call the ‘intrinsic nature’ argument. It is an extremely interesting argument which deploys all sorts of high caliber metaphysical weaponry (despite the ‘down home’ appeals to common sense which Strawson frequently makes). The argument is also subtle and intricate. So let’s spend some time trying to articulate its general form.

In _Facing the Planetary_ William E. Connolly expands his influential work on the politics of pluralization, capitalism, fragility, and secularism to address the complexities of climate change and to complicate notions of the Anthropocene. Focusing on planetary processes—including the ocean conveyor, glacier flows, tectonic plates, and species evolution—he combines a critical understanding of capitalism with an appreciation of how such nonhuman systems periodically change on their own. Drawing upon scientists and intellectuals such as Lynn Margulis, Michael Benton, Alfred North (...) Whitehead, Anna Tsing, Mahatma Gandhi, Wangari Maathai, Pope Francis, Bruno Latour, and Naomi Klein, Connolly focuses on the gap between those regions creating the most climate change and those suffering most from it. He addresses the creative potential of a "politics of swarming" by which people in different regions and social positions coalesce to reshape dominant priorities. He also explores how those displaying spiritual affinities across differences in creed can energize a militant assemblage that is already underway. (shrink)

The Perceptual Hypothesis is that we sometimes see, and thereby have non-inferential knowledge of, others' mental features. The Perceptual Hypothesis opposes Inferentialism, which is the view that our knowledge of others' mental features is always inferential. The claim that some mental features are embodied is the claim that some mental features are realised by states or processes that extend beyond the brain. The view I discuss here is that the Perceptual Hypothesis is plausible if, but only if, the mental features (...) it claims we see are suitably embodied. Call this Embodied Perception Theory. I argue that Embodied Perception Theory is false. It doesn't follow that the Perceptual Hypothesis is implausible. The considerations which serve to undermine Embodied Perception Theory serve equally to undermine the motivations for assuming that others' mental lives are always imperceptible. (shrink)

But in Why I Am Not a Secularist, distinguished political theorist William E. Connolly argues that secularism, although admirable in its pursuit of freedom and diversity, too often undercuts these goals through its narrow and intolerant ...

Although many of the pioneers of present-day bioethics came from religious and theological backgrounds, the recent controversy about the role of religion in bioethics has elicited much attention. Timothy Murphy would ban religion from bioethics altogether. Much of the ado hinges on conflicting understandings of just what bioethics is and just what religion is. This paper attempts to make more explicit how the fields of bioethics and religion have been understood in this context, and how they should not be understood. (...) We begin by looking at bioethics as a field: its origins, purpose, scope, and its methods. We then examine the notion of religion, looking especially at its importance for bioethics. Humanity is not just Homo sapiens but also Homo religiosus. Religion is more than a code of ethics; it gives insight into many of the foundational matters of bioethics. (shrink)

By revisiting late-Weimar debates between Carl Schmitt and two left-wing critics, Otto Kirchheimer and Franz L Neumann, we can shed light on the surprising alliance of populist politics with key tenets of economic liberalism, an alliance that vividly manifests itself in the political figure and retrograde policies of Donald Trump. In the process, we can begin to fill a striking lacuna in recent scholarly literature on populism, namely its failure to pay proper attention to matters of political economy. We can (...) also perhaps begin to make sense of the roots of Trump’s assault on the US federal state: formal law and its organizational basis, modern bureaucracy, represent potential restraints on the alliance of populism with neoliberalism. (shrink)

Does a hard-headed realist approach to international politics necessarily involve scepticism towards progressive foreign policy initiatives and global reform? Should proponents of realism always be seen as morally complacent and politically combative? In this major reconsideration of the main figures of international political theory, Bill Scheuerman challenges conventional wisdom to reveal a neglected tradition of progressive realism with much to contribute to contemporary debates about international policy-making and world government. Far from seeing international reform as well-meaning but potentially irresponsible idealism, (...) progressive realists like E.H. Carr, John Herz, Hans J. Morgenthau, and Reinhold Niebuhr developed forward-looking ideas which offer an indispensable corrective to many presently influential views about global politics. Progressive realism, Scheuerman argues, offers a compelling and provocative vision of radical global change which - when properly interpreted, can help buttress current efforts to address the most pressing international issues. After recovering key subterranean strands in mid-twentieth century realism, Scheuerman underscores their relevance to contemporary international theory. Criticizing more recent realists for abandoning their tradition's best insights, he also demonstrates that reform-minded international theories - including versions of cosmopolitanism, constructivism, the English School, liberalism, and republicanism - could all benefit from taking Progressive Realism seriously. A major contribution both to the history of international relations and contemporary debates in international theory, The Realist Case for Global Reform concludes by considering how progressive realism informs the foreign policies of US President Barack Obama. (shrink)

The media hoop-la about Edward Snowden has obscured a less flashy yet more vital – and philosophically relevant – part of the story, namely the moral and political seriousness with which he acted to make the hitherto covert scope and scale of NSA surveillance public knowledge. Here I argue that we should interpret Snowden’s actions as meeting most of the demanding tests outlined in sophisticated political thinking about civil disobedience. Like Thoreau, Gandhi, King and countless other grass-roots activists, Snowden has (...) in fact articulated a powerful defense of why he was morally obligated to engage in politically motivated law-breaking. He has also undertaken impressive efforts to explain how his actions are distinguishable from ordinary criminality, and why they need not culminate in reckless lawlessness. In fact, his example can perhaps help us advance liberal and democratic ideas about civil disobedience. First, it highlights sound reasons why, pace the orthodox view, the acceptance of punishment by those engaging in civil disobedience should not be seen as a precondition of its legitimacy. Second, Snowden reminds us that ours is an era in which intensified globalization processes directly shape every feature of political existence. Defenders of civil disobedience need to update their reflections accordingly. (shrink)

Over the past two decades, the renowned political theorist William E. Connolly has developed a powerful theory of pluralism as the basis of a territorial politics. In this concise volume, Connolly launches a new defense of pluralism, contending that it has a renewed relevance in light of pressing global and national concerns, including the war in Iraq, the movement for a Palestinian state, and the fight for gay and lesbian rights. Connolly contends that deep, multidimensional pluralism is the best (...) way to promote justice and inclusion without violence. He advocates a deep pluralism—in contrast to shallow, secular pluralism—that helps to create space for different groups to bring their religious faiths into the public realm. This form of deep pluralism extends far beyond faith, encompassing multiple dimensions of social and personal lives, including household organization and sexuality. Connolly looks at pluralism not only in light of faith but also in relation to evil, ethics, relativism, globalization, and sovereignty. In the process, he engages many writers and theorists—among them, Spinoza, William James, Henri Bergson, Marcel Proust, Gilles Deleuze, Giorgio Agamben, Talal Asad, Michael Hardt, and Antonio Negri. _Pluralism_ is the first book in which Connolly explains the relationship between pluralism and the experience of time, and he offers readings of several films that address how time is understood, including _Time Code_, _Far from Heaven_, _Waking Life_, and _The Maltese Falcon_. In this necessary book Connolly brings a compelling, accessible philosophical critique together with his personal commitment to an inclusive political agenda to suggest how we might—and why we must—cultivate pluralism within both society and ourselves. (shrink)

In this foundational work in contemporary political theory, William Connolly makes a distinctive contribution to our understanding of the relationship between ...

The ideas of Hans Morgenthau dominated the study of international politics in the United States for many decades. He was the leading representative of Realist international relations theory in the last century and his work remains hugely influential in the field. In this engaging and accessible new study of his work, William E. Scheuerman provides a comprehensive and illuminating introduction to Morgenthau’s ideas, and assesses their significance for political theory and international politics. Scheuerman shows Morgenthau to be an uneasy (...) Realist, uncomfortable with conventional notions of Realism and sometimes unsure whether his reflections should be grouped under its rubric. He was a powerful critic of the existing state system and defended the idea of a world state. By highlighting Morgenthau’s engagement with the leading lights of European political and legal theory, Scheuerman argues that he developed a morally demanding political ethics and an astute diagnosis of the unprecedented perils posed by nuclear weaponry. Believing that the irrationalities of US foreign policy were rooted partly in domestic factors, he sympathized with demands for radical political and social change. Scheuerman illustrates that Morgenthau’s thinking has been widely misunderstood by both disciples and critics and that it offers many challenges to contemporary Realists who discount his normative aspirations. With the advent of the cosmopolitan goal of international reform, Morgenthau’s work serves up an unsettling mix of sympathy and hard-headed skepticism which remains crucially important in the development of the field. Lucidly and persuasively written, this book will be a valuable resource for students and scholars seeking to understand the continued importance of Morgenthau’s thinking. (shrink)

One of the most vivid aspects of consciousness is the experience of emotion, yet this topic is given relatively little attention within consciousness studies. Emotions are crucial, for they provide quick and motivating assessments of value, without which action would be misdirected or absent. Emotions also involve linkages between phenomenal and intentional consciousness. This paper examines emotional consciousness from the standpoint of the representational theory of consciousness . Two interesting developments spring from this. The first is the need for the (...) representation of value, which is distinctive of emotional experience. The second is an extension of RTC’s theory of introspection to emotional states, revealing why emotional consciousness is so often introspective even though introspective abilities are not needed to experience emotions, and also explaining why introspection of emotional states is so much less reliable than that of other states of consciousness. (shrink)

William Connolly presents a lucid and concise defense of the thesis of "essentially contested concepts" that can well be read as a general introduction to political theory, as well as for its challenge to the prevailing understanding of political discourse. In Connolly's view, the language of politics is not a neutral medium that conveys ideas independently formed but an institutionalized structure of meanings that channels political thought and action in certain directions. In the new preface he pursues the implications (...) of this perspective for a distinctive conception of ethics and democracy. (shrink)

This study proposes and tests a model of the relations among corporate accountants’ perceptions of the ethical climate in their organization, the perceived importance of corporate ethics and social responsibility, and earnings management decisions. Based on a field survey of professional accountants employed by private industry in Hong Kong, we found that perceptions of the organizational ethical climate were significantly associated with belief in the importance of corporate ethics and responsibility. Belief in the importance of ethics and social responsibility was (...) also significantly associated with accountants’ ethical judgments and behavioral intentions regarding accounting and operating earnings manipulation. These findings suggest that perceptions of ethical climate, usually presumed to reflect the “tone at the top” in the organization, lead accounting professionals to rationalize earnings management decisions by adjusting their attitudes toward the importance of corporate ethics and social responsibility. This is the first study to document a relationship between organizational ethical climate and professional accountants’ support for corporate ethics and social responsibility, and also the first study to document that industry accountants’ views toward corporate ethics and social responsibility are associated with their willingness to manipulate earnings. The findings have important implications, suggesting that organizational efforts to enhance the ethical climate and emphasize the importance of corporate ethics and social responsibility could reduce the prevalence of earnings manipulation. (shrink)

Are we responsible for our misdeeds in dreams? The obvious answer would seem to be ‘No’. Dreams catch us with our defences down: just those critical and discriminative abilities which are distinctive of our waking lives as responsible moral agents seem out of play when we dream; el sueño de la razón produce monstruos . Moreover, if we are responsible for our dreamt misdeeds, then parity of reasoning demands that we be praised for dreaming noble dreams. But that is absurd. (...) Moral credit should not come that easily, and so neither should moral blame. (shrink)

Scholarly and political interest in the controversial 20th Century German thinker Carl Schmitt has exploded in the last twenty years. This volume, focusing directly on Schmitt’s complex ideas about law, situates his views within broader debates about the rule of law and its fate, taking seriously his Nazi-era political and legal writings.

The alliance in the United States today between cowboy capitalism and evangelical Christianity cannot be understood sufficiently through the categories of efficient causality or ideological analysis. The constituencies fold similar spiritual dispositions into somewhat different ideologies and creeds. Each party then amplifies these dispositions in the other through the media politics of resonance. The ethos infusing the resonance machine is expressed without being articulated. The inability to grasp this political economy separate from the spiritualities infusing it may carry implications for (...) the form a successful countermovement could assume. (shrink)

This paper examines fraudulent financial reporting within the context of Jones' (1991) ethical decision making model. It was hypothesized that quantitative materiality would influence judgments of the ethical acceptability of fraud, and that both materiality and financial risk would affect the likelihood of committing fraud. The results, based on a study of CPAs employed as senior executives, provide partial support for the hypotheses. Contrary to expectations, quantitative materiality did not influence ethical judgments. ANCOVA results based on participants' estimates of the (...) likelihood that a "typical CPA" would manipulate reported results indicated that both materiality and risk significantly influenced the likelihood of fraud, but that the perceived morality of the action did not. In contrast, results based on participants' self-reported behavior indicated that materiality and the perceived morality of the action would influence the likelihood of fraud, but that financial risk would not. Regardless of the measure used for the likelihood of fraud, the results indicate that financial executives continue to be influenced by quantitative materiality when misstatements are clearly material on qualitative grounds. (shrink)