A growing body of literature places blame for accounting frauds on the failure of educators to implement ethics training in accounting curriculums in higher educational institutions. Although, the professional accountancy bodies in the UK espouse high ethical standards, others suggest that these bodies are failing to cover ethics in any meaningful way. This study surveys faculty about what is being taught and how much time is dedicated to ethics training. This is the first study to examine whether content suggested by (...) the Ethics Education Framework has been implemented in curriculums in the UK. In addition, we look to determine if there is a notable difference between what is covered in both pre-1992 and post-1992 UK universities. Although we find that post-1992 institutions have implemented the EEF suggestions more than pre-1992 UK universities, current ethics training is insufficient and has not changed much over the last two decades. (shrink)

The purpose of this study was to determine whether accounting students’ perception of moral intensity could be enhanced through a limited ethics intervention in an Advanced Accounting course. Ethical decisions are heavily influenced by the intensity of the moral problem: the more egregious the act, the more the people view it as unethical. This controlled experiment measures the change in perceptions of moral intensity with the pre- and post-test instruments using five accounting specific vignettes containing moral dilemmas which are progressively (...) more intense. While other studies have shown that perceived moral intensity directly influences a persons’ moral decision-making process, as far as we are aware, this is the first study that assesses and tests whether the coverage of specific ethics content integrated into an accounting class can positively influence the students’ perception of moral intensity, moral sensitivity/awareness, moral judgment, and moral intentions. Positively influencing students’ moral sensitivity/awareness, moral judgment, and moral intentions is a critical first step to ensuring that our courses and curricula provide the learning environment in which students can develop knowledge and competencies required to become the ethical leaders of tomorrow. (shrink)

This paper assesses the impact of the Giving Voice to Values (GVV) program. The GVV program takes a very different approach to ethics education and shifts the focus from the traditional why actions are unethical to how one can effectively resolve ethical conflict. The GVV program encourages reflection on potential actions and reactions through practice with voicing one’s values. We chose to implement this program in an advanced financial accounting course and encouraged our students to voice their values through scripted (...) role-plays. After implementing this program and empirically assessing the impact of the ethics intervention, we find that students are more likely to speak up and confront unethical actions by voicing their values to internal management, the CFO, and company hotlines after completing the module. While not a primary focus of the study, the intervention also appears to have increased the students’ ability to recognize and increase their sensitivity to ethical issues. (shrink)

This is the sequel to Miller’s From Existence to God: A Contemporary Philosophical Argument. In that book, he presents a version of the cosmological argument for the existence of God that does not rely on the principle of sufficient reason in any of its forms. A central upshot of that argument is that God, as uncaused cause of the universe, must be Subsistent Existence, i.e., a being not distinct from its existence. The notion that anything could be non-distinct from (...) its existence is, of course, an exasperatingly difficult one, and is rejected as incoherent by many, along with the doctrine of divine simplicity of which it is an integral part. An ontologically simple God is a most unlikely God, since he is one in whom there is no real distinction between form and matter, act and potency, essence and existence, or individual and attribute. Since Miller’s theistic argument terminates in the affirmation of a simple God, it is essential to his overall project to show the coherence of the very idea of a simple God and to rebut the numerous objections that have been brought against it. That is the task of the book under review. (shrink)

Our primary focus is on analysis of the concept of voluntariness, with a secondary focus on the implications of our analysis for the concept and the requirements of voluntary informed consent. We propose that two necessary and jointly sufficient conditions must be satisfied for an action to be voluntary: intentionality, and substantial freedom from controlling influences. We reject authenticity as a necessary condition of voluntary action, and we note that constraining situations may or may not undermine voluntariness, depending on the (...) circumstances and the psychological capacities of agents. We compare and evaluate several accounts of voluntariness and argue that our view, unlike other treatments in bioethics, is not a value-laden theory. We also discuss the empirical assessment of individuals? perceptions of the degrees of noncontrol and self-control. We propose use of a particular Decision Making Control Instrument. Empirical research using this instrument can provide data that will help establish appropriate policies and procedures for obtaining voluntary consent to research. (shrink)

The dominant unspoken philosophical basis of medical care in the United States is a form of Cartesian reductionism that views the body as a machine and medical professionals as technicians whose job is to repair that machine. The purpose of this paper is to advocate for an alternative philosophy of medicine based on the concept of healing relationships between clinicians and patients. This is accomplished first by exploring the ethical and philosophical work of Pellegrino and Thomasma and then by connecting (...) Martin Buber's philosophical work on the nature of relationships to an empirically derived model of the medical healing relationship. The Healing Relationship Model was developed by the authors through qualitative analysis of interviews of physicians and patients. Clinician-patient healing relationships are a special form of what Buber calls I-Thou relationships, characterized by dialog and mutuality, but a mutuality limited by the inherent asymmetry of the clinician-patient relationship. The Healing Relationship Model identifies three processes necessary for such relationships to develop and be sustained: Valuing, Appreciating Power and Abiding. We explore in detail how these processes, as well as other components of the model resonate with Buber's concepts of I-Thou and I-It relationships. The resulting combined conceptual model illuminates the wholeness underlying the dual roles of clinicians as healers and providers of technical biomedicine. On the basis of our analysis, we argue that health care should be focused on healing, with I-Thou relationships at its core. (shrink)

Late in 1990, the Center for the Study of Ethics in the Professions at Illinois Institute of Technology (lIT) received a grant of more than $200,000 from the National Science Foundation to try a campus-wide approach to integrating professional ethics into its technical curriculum.! Enough has now been accomplished to draw some tentative conclusions. I am the grant's principal investigator. In this paper, I shall describe what we at lIT did, what we learned, and what others, especially philosophers, can learn (...) from us. We set out to develop an approach that others could profitably adopt. I believe that we succeeded. (shrink)

Bernard Williams charges that the moral psychology built into R. M. Hare’s utilitarianism is incoherent in virtue of demanding a bifurcated kind of moral thinking that is possible only for agents who fail to reflect properly on their own practical decision making. I mount a qualified defence of Hare’s view by drawing on the account of the ‘reactive attitudes’ found in P. F. Strawson’s ‘Freedom and Resentment’. Against Williams, I argue that the ‘resilience’ of the reactive attitudes ensures that our (...) taking an instrumental view of our dispositions to experience guilt and compunction, as Hare calls for us to do while engaged in ‘critical’ moral thinking, will not prevent us from experiencing these feelings as people ordinarily do while we are thinking ‘intuitively’. I also consider the implications of my argument for consequentialism more generally and (briefly) Kantianism. (shrink)

The text quoted above each note is that of the edition of Seneca's tragedies by Otto Zwierlein , OCT 1986; numerous passages are discussed in his Kritischer Kommentar zu den Tragüdien Senecas , Stuttgart, 1986; various textual suggestions were made in a correspondence with Zw. by B. Axelson . Other works on Seneca's tragedies, referred to by the scholar's name only, are: Text and translation: F. J. Miller, Loeb, 1917; L. Herrmann, Budé, 1924–6. Text with commentary: R. J. Tarrant, (...) Agamemnon , and Thyestes ; J. G. Fitch, Hercules Furens . Text with commentary and translation: Elaine Fantham, Troades ; A. J.Boyle, Phaedra. (shrink)

Debate continues to rage among philosophers of religion over Anthony Flew's famous little paper ‘Theology and Falsification’ and the responses it provoked, most notably R. M. Hare's response that religious claims are in no way like scientific hypotheses. For now, twenty years later, we still find many theists taking a similar tack to Hare's. A particularly interesting example is J. F. Miller in Religious Studies, 1969, who replies to Flew that propositions like ‘God loves mankind’ cannot be subject to (...) falsifiability conditions because they are used as claims expressing ‘religious first-order principles of the Judaeo-Christian Weltanschauung and as such are not amenable to falsification’ (p. 50). Miller seems to put his faith in some kind of great gulf fixed between what he would consider decently falsifiable scientific hypotheses and what he takes to be unfalsifiable first-order principles both of theology and of contemporary science. In what follows we will try to sketch a more rational strategy for modern believers of a liberal empiricist type, for those whose interest in appealing and deferring to experience includes but is not restricted to so-called ‘sense experience’. This will involve accepting analogies between theological statements and so-called hypotheses, insofar as the latter are propositions held and put forward in a somewhat tentative spirit with a view to explaining what we experience. (shrink)

A discussion of Christian ethics focuses on the physician's image as a parent, warrior against death, expert, and teacher, and the oath that guides his or her practice.

A brief discussion is offered of what it means to say that a set of statements provides D-N explanation with special emphasis given to approximative D-N explanation. An idealized theory is seen to provide approximative D-N explanation. An ideal case provides explanation only if postulates are offered which connect the ideal antecedent condition with actual conditions. Such postulates will help in accounting for deviations between what the consequent of the ideal case entails and what actually occurs. Three ways are presented (...) for deciding on the acceptability of idealizations: (i) as actual conditions more closely approximate the ideal antecedent conditions specified in an ideal case, the more closely actual cases ought to approximate the consequent of the ideal case; (ii) the additional postulates connecting ideal antecedent conditions with actual conditions ought to account for deviations between what is entailed by an idealized theory and what actually occurs; and (iii) an idealized theory is explained by a more general theory when certain state variables in the more general theory are given extreme values. It is argued that (iii) is not a necessary condition for the acceptability of idealizations. (shrink)

Modern professionals wield considerable power by virtue of their knowledge. However, they also feel beleaguered by the constraints they face and the public disapproval they often experience. These pressures combine to diminish the professional's sense of public responsibility and convert him or her in self-perception to a careerist.

In his Critique of Pure Reason, Kant makes the interesting, but obscure claim that the normative constraints that constitute the objectivity of our representations have their source ultimately in transcendental apperception. Keller focuses on this claim. He interprets Kant’s condition of transcendental apperception as the claim that I must represent myself in an impersonal way, and he argues that impersonal self-consciousness is a necessary condition under which I can distinguish my particular take on things from the way things are independently (...) of my own perspective on them. He elaborates his interpretation and defense of the condition of transcendental self-consciousness by discussing its role in each of the central arguments in the Critique in which the notion importantly figures: the transcendental deduction in both the first edition and in the second, the Analogies of Experience, the Paralogisms, and the second-edition refutation of idealism. (shrink)

Various laws and theories in the natural and social sciences are presented with a view to discerning the syntactic and semantic characteristics of many idealizations in science. Three different kinds of idealizations are discussed: ideal conditions, ideal cases, and idealized theories. An ideal condition is a formula in which state variables occur, whose existential closure is false, and for which there is another formula that can be constructed out of the original formula such that the existential closure of the new (...) formula is true. An ideal case is a statement which is logically equivalent to a universal conditional which has an ideal condition as its antecedent. And an idealized theory is a set of false universal conditional statements. Alternative syntactic and semantic analyses are viewed and criticized. (shrink)

The realization that prokaryotes naturally and frequently disperse genes across steep taxonomic boundaries via lateral gene transfer gave wings to the idea that eukaryotes might do the same. Eukaryotes do acquire genes from mitochondria and plastids and they do transfer genes during the process of secondary endosymbiosis, the spread of plastids via eukaryotic algal endosymbionts. From those observations it, however, does not follow that eukaryotes transfer genes either in the same ways as prokaryotes do, or to a quantitatively similar degree. (...) An important illustration of the difference is that eukaryotes do not exhibit pangenomes, though prokaryotes do. Eukaryotes reveal no detectable cumulative effects of LGT, though prokaryotes do. A critical analysis suggests that something is deeply amiss with eukaryote LGT theories. In prokaryotes, genes from the environment can enter the genome via lateral gene transfer. In eukaryote genetics, natural variation comes from within the genome, not from the environment. Yet many reports claim that eukaryotes undergo LGT just like prokaryotes. Such claims do not withstand scrutiny and are probably untrue. (shrink)

Hegel's objection -- Is Kant's idealism subjective? -- An ambiguity in 'subjectivism' -- The epistemological problem -- The transcendental deduction of the categories and subjectivism -- Are Kant's categories subjective? -- Hegel's suspicion : Kantian critique and subjectivism -- What is kantian philosophical criticism? -- Hegel's suspicion : initial formulation -- A shallow suspicion? -- Deepening the suspicion : criticism, autonomy, and subjectivism -- Directions of response -- Critique and suspicion : unmasking the critical philosophy -- Hegel's transformation of critique (...) -- The rejection of Kantian critique : philosophy, skepticism, and the recovery of the ancient idea -- Hegel's epistemology in the shadow of Schelling -- Schulze's skepticism contra the critical philosophy -- Ancient versus modern skepticism : Hegel's difference -- Against the modern conception of rational cognition -- Against modern self-certainty -- The history of skepticism: decline into dogmatism -- Philosophy counter culture and time -- The return to Kantian critique : recognizing the rights of ordinary consciousness -- Two conceptions of philosophical critique -- The return to critique and the relation of philosophy to its history -- The rights of ordinary consciousness and the need for critique -- Critique as the realization of the science of metaphysics -- Hegel's self-transformational criticism -- Presuppositionless philosophy -- The problem of the criterion -- Self-transformational criticism -- The problem of the we' -- Our transformation -- Hegel's alternative model : critical transformation as self-realization. (shrink)

Extracorporeal membrane oxygenation (ECMO) is a form of life support for cardiac and/or pulmonary failure with unique ethical challenges compared to other forms of life support. Ethical challenges with ECMO exist when conventional standards of care apply, and are exacerbated during periods of absolute ECMO scarcity when “crisis standards of care” are instituted. When conventional standards of care apply, we propose that it is ethically permissible to withhold placing patients on ECMO for reasons of technical futility or when patients have (...) terminal, short-term prognoses that are untreatable by ECMO. Under crisis standards of care, it is ethically permissible to broaden exclusionary criteria to also withhold ECMO from patients who have a low likelihood of recovery, to maximize the overall number of lives saved. Unilateral withdrawal of ECMO against a patient’s preferences is unethical under conventional standards of care, but is ethical under crisis standards of care to increase access to ECMO to others in society. ECMO should only be rationed when true scarcity exists, and allocation protocols should be transparent to the public. When rationing must occur under crisis standards of care, it is imperative that oversight bodies assess for inequities in the allocation of ECMO and make frequent changes to improve any inequities. (shrink)

The goal of this chapter is to describe recollective memory and give an account of some of the characteristics of this form of human memory. I take recollective memory to be the type of memory that occurs when an individual recalls a specific episode from their past experience. I start with this very loose definition because a large part of this chapter consists of an attempt to work out a more detailed and analytic description of this form of memory.

The philosophy of Wittgenstein is both novel and enigmatic. What is his new revolutionizing methodology? What is his aim, his purpose, his intention? What does he mean by the puzzling terms ‘forms of life’, ‘language-games’, ‘seeing as’? The key to the answers, according to the thesis of this paper, lies in Wittgenstein’s conception of the ‘Weltanschauung’. By the explanation of the use of this term, the entire philosophy of Wittgenstein may become illuminated with new meaning and interpretation. In understanding the (...) meaning of the word ‘Weltanschauung’ we shall come to understand why Wittgenstein used his new method, just what that method was, and what the impact of the concept and method had on the terms ‘Language-game’, ‘forms of life’ and ‘seeing as’. (shrink)

The question concerning the meaning of life is important, but it immediately confronts the present authors with insurmountable obstacles from a philosophical standpoint, as it would require us to define not only what we hold to be life, but what we hold to be meaning in addition, requiring us to do both in a properly researched context. We unconditionally surrender to that challenge. Instead, we offer a vernacular, armchair approach to life’s origin and meaning, with some layman’s thoughts on the (...) meaning of origins as viewed from the biologist’s standpoint. One can observe that biologists generally approach the concept of biological meaning in the context of evolution. This is the basis for the broad resonance behind Dobzhansky’s appraisal that “Nothing in biology makes sense except in the light of evolution”. Biologists try to understand living things in the historical context of how they arose, without giving much thought to the definition of what life or living things are, which for a biologist is usually not an interesting question in the practical context of daily dealings with organisms. Do humans generally understand life’s meaning in the context of history? If we consider the problem of life’s origin, the question of what constitutes a living thing becomes somewhat more acute for the biologist, though not more answerable, because it is inescapable that there was a time when there were no organisms on Earth, followed by a time when there were, the latter time having persisted in continuity to the present. This raises the question of where, in that transition, chemicals on Earth became alive, requiring, in turn, a set of premises for how life arose in order to conceptualize the problem in relation to organisms we know today, including ourselves, which brings us to the point of this paper: In the same way that cultural narratives for origins always start with a setting, scientific narratives for origins also always start with a setting, a place on Earth or elsewhere where we can imagine what happened for the sake of structuring both the problem and the narrative for its solution. This raises the question of whether scientific origins settings convey meaning to humans in that they suggest to us from what kind of place and what kinds of chemicals we are descended, that is, to which inanimate things we are most closely related. (shrink)