Legal texts are often given interpretations that deviate from their literal meanings. While legal concerns often motivate these interpretations, others can be traced to linguistic phenomena. This paper argues that systematicities of language usage, captured by certain theories of conversational implicature, can sometimes explain why the meanings given to legal texts by judges differ from the literal meanings of the texts. Paul Grice's account of conversational implicature is controversial, and scholars have offered a variety of ways to conceptualize implicatures and (...) Grice's maxims of conversation. Approaches that emphasize the systematic nature of implicatures can provide explanatory accounts of the gap between literal meaning and the meaning communicated in the text. For example, a theory of scalar implicature, a type of generalized conversational implicature, can account for the application of the interpretive principle known as ejusdem generis, which narrows the scope of “catch-all” clauses located at the end of lists of items. Despite the availability of such theories, some scholars have argued that conversational implicatures are not applicable to legislation. The arguments, based primarily on the uniqueness of the legislative context and its noncooperative nature, though, do not establish the inapplicability of conversational implicatures to legislation. (shrink)

"Language shapes and reflects how we think about the world. It engages and intrigues us. Our everyday use of language is quite effortless--we are all experts on our native tongues. Despite this, issues of language and meaning have long flummoxed the judges on whom we depend for the interpretation of our most fundamental legal texts. Should a judge feel confident in defining common words in the texts without the aid of a linguist? How is the meaning communicated by the text (...) determined? Should the communicative meaning of texts be decisive, or at least influential?... [Contributors] argue that the meaning of language is crucial to the interpretation of legal texts, such as statutes, constitutions, and contracts. Accordingly... analysis of language from linguists, philosophers, and legal scholars should influence how courts interpret legal texts."--. (shrink)

Perhaps the most fundamental principle of legal interpretation is the presumption that terms should be given their “ordinary” (i.e., general, non-technical) meanings. This principle is a central tenet of modern textualism. Textualists believe a universal presumption of ordinary meaning follows from their theory’s core commitment: A law should be interpreted consistently with what its text communicates to the ordinary public. This Article begins from this textualist premise, empirically examining what legal texts communicate to the public. Five original empirical studies (N (...) = 4,365) reveal a surprising finding: Ordinary people consider genre carefully and regularly take terms in law to communicate technical legal meanings, not ordinary ones. -/- This discovery carries implications for legal interpretation’s theory and practice. Modern textualists—especially at the Supreme Court—justify their theory through “democratic,” fair notice, and rule-of-law appeals to ordinary people. But the empirical studies reveal that fidelity to ordinary people does not imply an unwavering commitment to ordinary meaning. Instead, it requires interpreters to also look to technical meanings. On a practical level, the results support a new presumption of legal meaning and ground a new challenge to textualism’s claim to promote fair notice. As a case study, we consider Bostock v. Clayton County, Georgia, which held that both sexual orientation and gender identity discrimination are prohibited forms of sex discrimination. The Article’s empirics and theory offer a new justification of the Court’s landmark decision. (shrink)

Today’s textualist Supreme Court draws a bright line between essential “linguistic” interpretive canons and suspect “substantive” canons. This Article’s thesis is that the venerable linguistic/substantive dichotomy is false. We present the first empirical study of whether ordinary people (N = 1,520) understand rules in line with some of law’s substantive canons. The study supports that some substantive canons represent valid linguistic generalizations about how ordinary people understand rules’ meaning. For example, the presumption against retroactivity is usually justified by values like (...) fairness, but it also best reflects ordinary readers’ default understanding of rules’ meanings. -/- In an age of textualism, this argument has direct practical implications. Interpreters committed to the ordinary reader should reconsider whether rules that have been traditionally described as “substantive canons” might also be linguistic ones. The article’s analysis also puts pressure on textualists to better justify their recent embrace of purely substantive canons, like the new “major questions” canon. Most broadly, the Article makes progress on a longstanding philosophical debate about facts and values in interpretation. Beyond the exclusively linguistic canons and the exclusively substantive canons, there is an important but overlooked category: The linguistic and substantive canons. (shrink)

How should judges decide which linguistic canons to apply in interpreting statutes? One important answer looks to the inside of the legislative process: Follow the rules that lawmakers contemplate. A different answer, based on the “ordinary meaning” doctrine, looks to the outside: Follow the rules that would guide an ordinary person’s understanding of the legal text. Empirical scholars have studied statutory interpretation from the inside—revealing what rules drafters follow—but never from the outside. We offer a novel framework for empirically testing (...) interpretive canons “from the outside,” recruiting 4,500 people from the United States, as well as a sample of U.S. law students, to evaluate hypothetical scenarios that correspond to each canon’s triggering conditions. -/- The empirical findings provide crucial evidence about which traditional canons “ordinary meaning” actually supports, and they carry several further implications. First, interpretive canons are not a closed set. We discovered new canons that are not yet reflected as legal canons, including one we term the “non-binary gender canon” and another the “quantifier domain restriction canon.” Second, the results support a new understanding of the ordinary meaning doctrine itself, as one focused on the ordinary interpretation of rules, as opposed to the traditional focus on “ordinary language” generally. Third, many of the canons reflect that ordinary people interpret rules with an intuitive anti-literalism. This anti-literalism finding challenges textualist assumptions about ordinary meaning, as well as offering a theme for researching other currently unrecognized canons. Most broadly, we hope the Essay initiates a new research program in empirical legal interpretation. If ordinary meaning is relevant to legal interpretation, interpreters should look to evidence of how ordinary people actually understand legal rules. We see our experiments as a first step in that new direction. (shrink)

Textualism is now the Court’s lingua franca. In response, some have proposed a “progressive textualism,” defined by the use of traditional textualist methods to reach politically progressive results. This Article explores a different kind of “progressive textualism.” Rather than starting with the desired policy outcome—politically progressive or conservative—we begin from one of modern textualism’s central values: A commitment to “democratic” interpretation. As Justice Barrett argues, this commitment views textualists as “agents of the people” who “approach language from the perspective of (...) an ordinary English speaker.” Textualists thereby claim to promote democracy by interpreting law consistently with what it communicates to the ordinary public. However, recent empirical studies reveal discrepancies between textualist interpretive commitments and how ordinary people understand legal texts. These discrepancies undermine claims that textualists’ methodology is committed to democratic interpretation. -/- A textualism centered on democratic interpretation would be methodologically more progressive if it centered facts rather than fictions about how ordinary people interpret language. It would recognize that people understand legal language in light of linguistic “(co)text” and “(con)text,” and sometimes nonliterally; they often understand ambiguous terms in law to have legal, not ordinary, meanings; and their understanding of law is informed by its apparent purpose and sometimes by interpretive rules that are conventionally justified on normative grounds. In contrast, current textualism is often methodologically regressive, crafting a fictional “ordinary person” more closely connected to ideological policy goals than facts about ordinary language comprehension. (shrink)

Authors have a lot of leeway with regard to what they can make true in their story. In general, if the author says that p is true in the fiction we’re reading, we believe that p is true in that fiction. And if we’re playing along with the fictional game, we imagine that, along with everything else in the story, p is true. But there are exceptions to these general principles. Many authors, most notably Kendall Walton and Tamar Szabó Gendler, (...) have discussed apparent counterexamples when p is “morally deviant”. Many other statements that are conceptually impossible also seem to be counterexamples. In this paper I do four things. I survey the range of counterexamples, or at least putative counterexamples, to the principles. Then I look to explanations of the counterexamples. I argue, following Gendler, that the explanation cannot simply be that morally deviant claims are impossible. I argue that the distinctive attitudes we have towards moral propositions cannot explain the counterexamples, since some of the examples don’t involve moral concepts. And I put forward a proposed explanation that turns on the role of ‘higher-level concepts’, concepts that if they are satisfied are satisfied in virtue of more fundamental facts about the world, in fiction, and in imagination. (shrink)

Normative Externalism argues that it is not important that people live up to their own principles. What matters, in both ethics and epistemology, is that they live up to the correct principles: that they do the right thing, and that they believe rationally. This stance, that what matters are the correct principles, not one's own principles, has implications across ethics and epistemology. In ethics, it undermines the ideas that moral uncertainty should be treated just like factual uncertainty, that moral ignorance (...) frequently excuses moral wrongdoing, and that hypocrisy is a vice. In epistemology, it suggests we need new treatments of higher-order evidence, and of peer disagreement, and of circular reasoning, and the book suggests new approaches to each of these problems. Although the debates in ethics and in epistemology are often conducted separately, putting them in one place helps bring out their common themes. One common theme is that the view that one should live up to one's own principles looks less attractive when people have terrible principles, or when following their own principles would lead to riskier or more aggressive action than the correct principles. Another common theme is that asking people to live up to their principles leads to regresses. It can be hard to know what action or belief complies with one's principles. And now we can ask, in such a case should a person do what they think their principles require, or what their principles actually require? Both answers lead to problems, and the best way to avoid these problems is to simply say people should follow the correct principles. (shrink)

We provide a new interpretation of Zeno’s Paradox of Measure that begins by giving a substantive account, drawn from Aristotle’s text, of the fact that points lack magnitude. The main elements of this account are (1) the Axiom of Archimedes which states that there are no infinitesimal magnitudes, and (2) the principle that all assignments of magnitude, or lack thereof, must be grounded in the magnitude of line segments, the primary objects to which the notion of linear magnitude applies. Armed (...) with this account, we are ineluctably driven to introduce a highly constructive notion of (outer) measure based exclusively on the total magnitude of potentially infinite collections of line segments. The Paradox of Measure then consists in the proof that every finite or potentially infinite collection of points lacks magnitude with respect to this notion of measure. We observe that the Paradox of Measure, thus understood, troubled analysts into the 1880’s, despite their knowledge that the linear continuum is uncountable. The Paradox was ultimately resolved by Borel in his thesis of 1893, as a corollary to his celebrated result that every countable open cover of a closed line segment has a finite sub-cover, a result he later called the “First Fundamental Theorem of Measure Theory.” This achievement of Borel has not been sufficiently appreciated. We conclude with a metamathematical analysis of the resolution of the paradox made possible by recent results in reverse mathematics. (shrink)

Electricity deregulation was meant to improve the quality of people’s lives by lowering the cost of a critical commodity. In every state that has chosen deregulation, however, power companies, free from the oversight of state regulators, have increased prices and, in California’s case, have driven a utility to bankruptcy. It is clear that deregulation was intended to benefit the energy industry more than consumers by removing cost-based regulations that restricted corporate profits but guaranteed low prices and reliable service to consumers. (...) Deregulation proponents argued that California’s commitment to strong air quality standards prevented development of adequate power plant construction and that not a single power plant was constructed in California in the 1990s. This claim is refuted through an examination of California Energy Commission data. Although other states’ experiences are not as dramatic as California’s, serious problems will emerge if deregulation continues to dominate the policy agenda. (shrink)

About half of Americans who live past age 65 will develop a long-lasting severe disability associated with aging and will require long-term services and supports for an average of two years. This eventuality is surprising to most Americans, despite the increasingly common experience of neighbors and family needing long-term assistance with self-care and daily tasks. Many people believe that serious disability simply won't happen to them or their family, and they avoid making plans to deal with the caregiving or financing (...) challenges associated with long-term disability. Of course, wealthy people can pay for the services they need, provided they can identify and... (shrink)

This study links corporate reputation, as measured byFortune magazine's Most Admired list, with firm financial performance. Seven measures of financial risk and return were collected for a sample of 149 firms from two time periods, 1981 and 1986. The mean score of four attributes from the 1993Fortune Most Admired list for the sample was then analyzed with the financial data through regression analysis. Two financial variables, Standard Deviation of the Market Return of the Firm and Return on Sales, explained between (...) 0.12 and 0.14 of subsequent reputation. The implication for management is that they can affect a firm's subsequent reputation by lowering financial risk and controlling costs. (shrink)

The paper is divided into two parts, each with subsections. In the first part, I shall discuss some matters that have been extensively examined by Kim, namely what the basic types of supervenience are and how they are pairwise logically related; in the course of this discussion, I shall distinguish a weak from a strong notion of global supervenience. In the second part, I shall examine supervenience in a context in which Kim has not: I shall attempt to solve a (...) puzzle that arises when we consider supervenience relations involving vague properties and/or predicates. This is, of course, not a special case of property/predicate super- venience, but the typical one: for virtually all properties/predicates are vague. The two parts of the paper stand independently of each other. Of the discussion in the first part, essentially all that is presupposed in the second is the notion of “world strong supervenience” defined in section 1 of part I. (shrink)

The paper identifies in the literature two categories of codes of ethics, inspirational and prescriptive, and introduces new classification categories of allodial and decretal. The first classification is based on the identity of the ethics decision‐maker – the authors or the addressees of codes. The second classification is based on whether operational definitions are applied by the codes. Such concrete definitions may be in the rules themselves, in related documents or be known from shared knowledge. The second classification has importance (...) if national associations of accountants use codes as a means for assurance of specific outcomes of defined ethical behaviours. For the study, a survey of 57 codes of ethics issued by national associations of professional accountants was undertaken to determine the basic features of codes and to analyse their content. The areas of ethical concern in national associations were identified and compared to the IFAC model code for professional accountants. The paper reports that national organisations of accountants have promulgated decretal codes in 96% of cases examined. As these codes contain operational definitions, their outcomes can be scientifically measured and sanctions for breaches fairly and reasonably imposed. (shrink)

Scientific Essentialism defends the view that the fundamental laws of nature depend on the essential properties of the things on which they are said to operate, and are therefore not independent of them. These laws are not imposed upon the world by God, the forces of nature or anything else, but rather are immanent in the world. Ellis argues that ours is a dynamic world consisting of more or less transient objects which are constantly interacting with each other, and whose (...) identities depend on their roles in these processes. Natural objects must behave as they do, because to do otherwise would be contrary to their natures. The laws of nature are, therefore, metaphysically necessary, and consequently, there are necessary connections between events. Brian Ellis calls for the rejection of the theory of Humean Supervenience and an implementation of a new kind of realism in philosophical analysis. (shrink)

The paper identifies in the literature two categories of codes of ethics, inspirational and prescriptive, and introduces new classification categories of allodial and decretal. The first classification is based on the identity of the ethics decision‐maker – the authors or the addressees of codes. The second classification is based on whether operational definitions are applied by the codes. Such concrete definitions may be in the rules themselves, in related documents or be known from shared knowledge. The second classification has importance (...) if national associations of accountants use codes as a means for assurance of specific outcomes of defined ethical behaviours. For the study, a survey of 57 codes of ethics issued by national associations of professional accountants was undertaken to determine the basic features of codes and to analyse their content. The areas of ethical concern in national associations were identified and compared to the IFAC model code for professional accountants. The paper reports that national organisations of accountants have promulgated decretal codes in 96% of cases examined. As these codes contain operational definitions, their outcomes can be scientifically measured and sanctions for breaches fairly and reasonably imposed. (shrink)

The relation between the Greek and Judeo-Christian traditions is "the great problem" of Western philosophy, according to Emmanuel Levinas. In this book Brian Schroeder, Silvia Benso, and an international group of philosophers address the relationship between Levinas and the world of ancient thought. In addition to philosophy, themes touching on religion, mythology, metaphysics, ontology, epistemology, ethics, and politics are also explored. The volume as a whole provides a unified and extended discussion of how an engagement between Levinas and thinkers (...) from the ancient tradition works to enrich understandings of both. This book opens new pathways in ancient and modern philosophical studies as it illuminates new interpretations of Levinas' ethics and his social and political philosophy. (shrink)

At the start of the twenty-first century, warnings have been raised in some quarters about how - by intent or by mishap - advances in biotechnology and related ...

This article identifies an integrated teaching strategy that was originally developed for engineers, the so-called ‘micro-insertion’ approach, as a practical and effective means to teach ethics at business schools. It is argued that instructors can incorporate not only generic or thematic learning objectives for students into this method (i.e., the intended content of what is being taught: in our case, an underlying ethical base for doing business), but also do so via a strategically integrated approach regarding the appropriate mix and (...) timing of these micro-insertions. With this in mind, we propose a qualitative and example-based approach that endeavors to provide a versatile way for business teachers to incorporate ethics into their general business classes. We also present a conceptual and theoretical framework that underpins this method, and we further provide a set of specific examples and a practical table that show how business instructors might integrate ethics-oriented micro-insertions into their teaching. (shrink)

Social science requires a dual ontology: one for the physical realm, and one for the symbolic realm of meaning. Much research produced in social science remains based in an old paradigm, which entirely neglects the symbolic realm. While social scientists attempting to forge a new paradigm have embraced a discursive approach, this approach lacks a coherent framework that can be systematically applied in the analysis of meaning. This paper presents the positioning diamond as a framework that can be employed in (...) discourse analysis across social science disciplines. The four facets of the diamond—storylines, identities, rights and duties, and the social force of acts—can be analyzed at three levels of discourse: the content, narrator-interlocutor, and ideological levels. The framework can be employed to provide explanations of most types of human thought and action. (shrink)

"Brian Orend's The Morality of War promises to become the single most comprehensive and important book on just war for this generation. It moves far beyond the review of the standard just war categories to deal comprehensively with the new challenges of the conflict with terrorism. It thoughtfully reviews every major military conflict of the past few decades, mining them for implications of the evolving tradition of just war thinking. It concludes with a critical engagement with the major alternatives (...) to just war thinking: pacifism and 'realism.' It is, in short, the most comprehensive and thoughtful assessment of all aspects of just war since Michael Walzer's classic Just and Unjust Wars." - Martin L. Cook, United States Air Force Academy. (shrink)

What does an Alaskan look like? When asked to visualize someone from Alaska, the image most people conjure up is one of a face lost in a parka, surrounded by snow. Missing from this image is the vibrant diversity of those who call themselves Alaskans, as well as the true essence of the place. Brian Adams, a rising star in photography, aims to change all this with his captivating new collection, I Am Alaskan. In this full-color tribute, Adams entices (...) us to reconsider our ideas of this unique and compelling land and its equally individual residents. He captures subjects on urban streets and in rural villages, revealing what daily life in Alaska is really like. The portraits focus on moments both ordinary and extraordinary, serious and playful, while capturing Alaskans at their most natural. Subjects range from Alaska Native villagers to rarely seen portraits of famous Alaskans, including Sarah Palin, Vic Fischer, and Lance Mackey. Through photographs, Adams also explores his own half-Iñupiat, half-American Alaska identity in the process, revealing how he came to define himself and the state in which he lives. Frame by frame, Adams powerfully and honestly shows what it means to be an Alaskan. (shrink)

Abstract Kant claims that the basis of a judgment of taste is a merely subjective representation and that the only merely subjective representations are feelings of pleasure or displeasure. Commentators disagree over how to interpret this claim. Some take it to mean that judgments about the beauty of an object depend only on the state of the judging subject. Others argue instead that, for Kant, the pleasure we take in a beautiful object is best understood as a response to its (...) qualities, and that, accordingly, feelings of pleasure or displeasure are no different from other representations, such as colors or smells. While I agree that the judgment of taste is best understood as asserting a claim about an object's qualities, I argue that the distinction Kant makes between feelings of pleasure or displeasure and other representations should not be ignored. I show that one's liking or disliking for an object is merely subjective in the sense that its significance depends on what one has made of oneself through one's aesthetic education. The judgment of taste, then, is merely subjective because one must first become the kind of person whose feelings have the right significance at the right time before one can determine whether an object's qualities make it beautiful. (shrink)

When making substituted judgments for incapacitated patients, surrogates often struggle to guess what the patient would want if they had capacity. Surrogates may also agonize over having the (sole) responsibility of making such a determination. To address such concerns, a Patient Preference Predictor (PPP) has been proposed that would use an algorithm to infer the treatment preferences of individual patients from population-level data about the known preferences of people with similar demographic characteristics. However, critics have suggested that even if such (...) a PPP were more accurate, on average, than human surrogates in identifying patient preferences, the proposed algorithm would nevertheless fail to respect the patient’s (former) autonomy since it draws on the ‘wrong’ kind of data: namely, data that are not specific to the individual patient and which therefore may not reflect their actual values, or their reasons for having the preferences they do. Taking such criticisms on board, we here propose a new approach: the Personalized Patient Preference Predictor (P4). The P4 is based on recent advances in machine learning, which allow technologies including large language models to be more cheaply and efficiently ‘fine-tuned’ on person-specific data. The P4, unlike the PPP, would be able to infer an individual patient’s preferences from material (e.g., prior treatment decisions) that is in fact specific to them. Thus, we argue, in addition to being potentially more accurate at the individual level than the previously proposed PPP, the predictions of a P4 would also more directly reflect each patient’s own reasons and values. In this article, we review recent discoveries in artificial intelligence research that suggest a P4 is technically feasible, and argue that, if it is developed and appropriately deployed, it should assuage some of the main autonomy-based concerns of critics of the original PPP. We then consider various objections to our proposal and offer some tentative replies. (shrink)

How do scientific conjectures become laws? Why does proof mean different things in different sciences? Do numbers exist, or were they invented? Why do some laws turn out to be wrong? In this wide-ranging book, Brian Davies discusses the basis for scientists' claims to knowledge about the world. He looks at science historically, emphasizing not only the achievements of scientists from Galileo onwards, but also their mistakes. He rejects the claim that all scientific knowledge is provisional, by citing examples (...) from chemistry, biology and geology. A major feature of the book is its defence of the view that mathematics was invented rather than discovered. While experience has shown that disentangling knowledge from opinion and aspiration is a hard task, this book provides a clear guide to the difficulties.Full of illuminating examples and quotations, and with a scope ranging from psychology and evolution to quantum theory and mathematics, this book brings alive issues at the heart of all science. (shrink)

The problem of evil -- Aquinas, philosophy, and theology -- What there is -- Goodness and badness -- God the creator -- God's perfection and goodness -- The creator and evil -- Providence and grace -- The trinity and Christ -- Aquinas on god and evil.

We use a public-good experiment to analyze behavior in a decentralized asymmetric punishment institution. The institution is asymmetric in the sense that players differ in the effectiveness of their punishment. At the aggregate level, we observe remarkable similarities between outcomes in asymmetric and symmetric punishment institutions. Controlling for the average punishment effectiveness of the institutions, we find that asymmetric punishment institutions are as effective in fostering cooperation and as efficient as symmetric institutions. At the individual level, we find that players (...) with higher punishment effectiveness contribute similar amounts to the public account, but have higher earnings and punish more than their weak counterparts. (shrink)

Among politicians and policy-makers it is almost universally assumed that more transparency in government is better. Until now, philosophers have almost completely ignored the topic of transparency, and when it is discussed there seems to be an assumption that increased transparency is a good thing, which results in no serious attempt to justify it. In this book Brian Kogelmann shows that the standard narrative is false and that many arguments in defence of transparency are weak. He offers a comprehensive (...) philosophical analysis of transparency in government, examining both abstract normative defences of transparency, and transparency's role in the theory of institutional design. His book shows that even when the arguments in favour of transparency are compelling, the costs associated with it are just as forceful as the original arguments themselves, and that strong arguments can be made in defence of more opaque institutions. (shrink)

This article argues that, in public and policy contexts, the ways in which many scientists talk about uncertainty in simulations of future climate change not only facilitates communications and cooperation between scientific and policy communities but also affects the perceived authority of science. Uncertainty tends to challenge the authority of chmate science, especially if it is used for policy making, but the relationship between authority and uncertainty is not simply an inverse one. In policy contexts, many scientists are compelled to (...) talk about uncertainty but do not wish to imply that uncertainty is a serious challenge to the authority of scientific knowledge or to its substantial use in policy making. "Boundary-ordering devices, " the contextual discursive attempts to reconcile uncertainty and authority in science, depend critically for their success on their "dual" interpretation: at a general level across a boundary and differently on either side of it. The authors empirically identify a range of such boundary-ordering devices in the climate field. (shrink)

Trading on non-public material information is fertile ground for a discussion of ethical behavior. The long-running legal tug-of-war over what constitutes illegal insider trading delivers challenges to regulatory authorities charged with detecting and enforcing the law, and is likely one of the reasons that prosecution of insider trading events remains rather uncommon. One can observe both increased volume in the equity and option markets and run-ups in the stock price prior to the announcement of the acquisitions; however, the detection of (...) illegal or unethical insider trading can be difficult. Given the legal uncertainty around insider trading and the circumstantial evidence from the trading activity, it is almost impossible to identify unethical insider trades unless there is a whistleblower or trades are large in size and impeccable in timing. Using call option trading around two merger announcements with similar firms that resulted in different ultimate treatment from the SEC, we illustrate the struggle regulators and prosecutors have with identifying and enforcing unethical insider trades. (shrink)

How do scientific conjectures become laws? Why does proof mean different things in different sciences? Do numbers exist, or were they invented? Why do some laws turn out to be wrong? Experience shows that disentangling scientific knowledge from opinion is harder than one might expect. Full of illuminating examples and quotations, and with a scope ranging from psychology and evolution to quantum theory and mathematics, this book brings alive issues at the heart of all science.

This paper analyses the ethical cultures of the international accounting profession by using the concept of ‘mainstreaming’ to describe the commitment of an organisation to the ethical function in its operations. The objective of the research on which the paper is based was to rate the efforts of 62 respondent national associations of professional accountants worldwide to incorporate the ethics function into the core operations of their organisations. Sixteen environmental factors were used in the analysis. They were set up as (...) a group of criteria to assess the ethics procedures and systems of the accounting associations, and were divided into two categories. The first group was code based and contained items on code of ethics development and functions which would indicate whether ethically‐friendly management attitudes and systems were in place as a central focus of operations. Some of these elements were capable of fostering a ‘proprietary interest’ attitude on the part of members towards their codes of ethics, which in turn encourages code compliance. With the second group, other key operational aspects were examined to provide a balanced set of criteria. Interrelated elements among factors important to an ethical environment are included in the findings. The study concludes that on average the international accounting profession has attitudinal and systemic approaches that are ‘mainstream’. In general addressees were involved in code authorship and the public had adequate access to codes. However, increased use could be made of ethics professionals in the development of codes, of professional development courses to further the ethics skills of members, and of communication channels to foster a unifying approach to ethics. The study provides criteria for individual associations to assess their mainstreaming status against the international findings. (shrink)

This paper reports findings from a study into national associations of accountants from the perspective of the model code of the International Federation of Accountants (IFAC), Code of Ethics for Professional Accountants. Using data collected from a survey document, the paper analyses the extent of the model code’s influence in an international process of harmonisation of ethical rules for accountants. Obstacles to the adoption of the model code are examined, as is the impact that government supervision of codes has had (...) on harmonisation efforts. Particular attention is paid to the relationship between professional independence and close family relationships and culture. Findings are also presented on other issues of code content, and the most appropriate body for interpreting national codes is identified. These items were included as matters of then current concern to the Ethics Committee of IFAC. (shrink)