This study investigates the differences in individuals'' ethical decision making between Canadian university business students and accounting professionals. We examine the differences in three measures known to be important in the ethical decision-making process: ethical awareness, ethical orientation, and intention to perform questionable acts. We tested for differences in these three measures in eight different questionable actions among three groups: students starting business studies, those in their final year of university, and professional accountants.The measures of awareness capture the extent to (...) which respondents felt that a particular action was unethical according to each of several ethical criteria. We found few differences between the two student groups on these measures, suggesting that their education had minimal effect on raising their awareness of the ethical issues in the vignettes. Indeed, overall, the graduating student''s scores were marginally lower than those of the entry-level students. However, the professionals viewed some actions as significantly less ethical than did the graduating students. (shrink)

People frequently make ethical choices they later regret. Causal Loop Archetypes offer a basic systems framework for analyzing the unintended consequences of personal and professional ethical decisions. Pressure or enticement or defensiveness can stymie individuals’ rational sensemaking. Causal Loop Thinking, and in particular the “Fixes That Fail” Archetype, draw on the familiar decision model of identifying the problem, specifying the alternative courses of action andtheir consequences, to guide our final choice. As students grapple with their own conflicts and business school (...) faculty look for tools to anticipate professional ethical dilemmas, Causal Loop Thinking can expand our awareness of the context of choices and actions, thus leading to a more fully assessed decision. (shrink)

This paper provides a framework for the examination of cultural and socioeconomic factors that could impede the acceptance and implementation of a profession's international code of conduct. We apply it to the Guidelines on Ethics for Professional Accountants issued by the International Federation of Accountants (1990). To examine the cultural effects, we use Hofstede's (1980a) four work-related values: power distance, uncertainty avoidance, individualism, and masculinity. The socioeconomic factors are the level of development of the profession and the availability of economic (...) resources. We evaluate the applicability and relevance of the accounting guideline, and discuss the implications for accounting and other professions. (shrink)

People frequently make ethical choices they later regret. Causal Loop Archetypes offer a basic systems framework for analyzing the unintended consequences of personal and professional ethical decisions. Pressure or enticement or defensiveness can stymie individuals’ rational sensemaking. Causal Loop Thinking, and in particular the “Fixes That Fail” Archetype, draw on the familiar decision model of identifying the problem, specifying the alternative courses of action andtheir consequences, to guide our final choice. As students grapple with their own conflicts and business school (...) faculty look for tools to anticipate professional ethical dilemmas, Causal Loop Thinking can expand our awareness of the context of choices and actions, thus leading to a more fully assessed decision. (shrink)

Business professions are increasingly faced with the question of how to best monitor the ethical behavior of their members. Conflicts could exist between a profession's desire to self-regulate and its accountability to the public at large. This study examines how members of one profession, public accounting, evaluate the relative effectiveness of various self-regulatory and externally imposed mechanisms for promoting a climate of high ethical behavior. Specifically, the roles of independent public accountants, regulatory and rule setting agencies, and undergraduate accounting education (...) are investigated. Of 461 possible respondents, 230 questionnaires (a 49.6% response rate) indicated that the profession's own rule setting body (The American Institute of Certified Public Accountants) and the use of peer review were perceived as the most effective mechanisms, while government regulation was ranked least. Respondents also evaluated the extent to which ethics should be covered in the accounting curriculum. For every course, the CPAs believed a greater emphasis on ethics is appropriate than presently exists. Suggestions for more effectively integrating ethics into accounting courses are made. Finally, respondents were also asked whether in answering the questionnaire they used a definition of ethics as either the Professional Code of Conduct or a moral and philosphical framework for guiding beliefs. Those who viewed ethics as abiding by a professional code had more confidence in the mechanisms addressed in this study to aid the public accounting profession's ability to ensure high ethical standards of conduct. Methodological implications of this distinction for future studies in business ethics are discussed. (shrink)

Reidenbach and Robin (1988, 1990) proposed and refined a multidimensional ethics scale. This study replicates and extends their work by examining the generalizability of the scale beyond marketing to accounting, and to subjects from across the United States and other countries. Results indicate that, in general, the scale holds for this different sample and context. However, an additional utilitarian construct emerged in the current study as important for accounting academics in their ethical decision-making. We also found that when we refined (...) Reidenbach and Robin's measure of intention to make a particular choice, a social desirability bias or halo effect was identified. Methodological implications for business ethics research are also presented. (shrink)

Recovering Reason: Essays in Honor of Thomas L. Pangle is a collection of essays composed by students and friends of Thomas L. Pangle to honor his seminal work and outstanding guidance in the study of political philosophy. These essays examine both Socrates' and modern political philosophers' attempts to answer the question of the right life for human beings, as those attempts are introduced and elaborated in the work of thinkers from Homer and Thucydides to Nietzsche and Charles Taylor.

W. Labov's & T. Labov's findings concerning their child grammar acquisition ("Learning the Syntax of Questions" in Recent Advances in the Psychology of Language, Campbell, R. & Smith, P. Eds, New York: Plenum Press, 1978) are interpreted in terms of different semantics of why & other wh-questions. Z. Dubiel.

Irish Supreme Court upholds paramountcy of parental right to determine a child's best interests at the expense of the rights of children themselvesCan a court force on parents who are careful and conscientious a view of their child's welfare which is rational, but quite contrary to the parents sincerely held but non-rational beliefs? The Supreme Court of Ireland has recently held that it cannot do so, and that the Irish Constitution requires that the right of the family to determine its (...) own direction must be respected except in the most narrow of circumstances, such as an immediate threat to the life of the child or risk of serious injury. The ruling leaves the assessment of a child's best interests to the wide discretion of parents, but at the same time fails to offer a means to resolve potential conflicts between the rights of the family and the rights of the child.FACTS OF THE CASEIn North Western Health Board v W 1 an action was brought by a local health board against the parents of 14 month old Paul, seeking a declaration that their refusal to submit their son to the heel prick test for phenylketonuria was a failure to vindicate their son's rights and that it would be lawful to proceed without parental consent. Phenylketonuria is a metabolic condition which can lead to severe and untreatable mental impairment if not detected in its early stages, but a simple variation in diet can stave off this outcome. While Paul's parents did not doubt the veracity of this medical opinion, nor indeed the importance of the test, they refused to subject their son to the invasive heel prick, offering instead samples of urine or hair, such that the test could be carried out by non-invasive means. These means, however, are considerably …. (shrink)

The paper discusses three talks, which were given at the meetings of the Philosophical Society of Berlin (Philosophische Gesellschaft zu Berlin) in the mid-1870s. In these talks, the principles of some main movements in contemporary philosophy (realism, absolute idealism, critical idealism) were elaborated and contrasted to each other. The paper focuses on the concepts of real-idealism and ideal-realism. All the discussants, Friedrich Frederichs, C. L. Michelet and J. H. von Kirchmann, introduce these concepts. Frederichs, an adherent of critical idealism, argues (...) only for the standpoint of real-idealism. Michelet, G. W. F. Hegel’s personal student and an adherent of absolute idealism, takes real-idealism and ideal-realism to be the two sides of the one coin. Kirchmann, an advocate of realism, regards real-idealism as an objective, and he is skeptical about the possibility to achieve it. (shrink)

The paper addresses three late Hegelian philosophers from northern Europe: Norwegian M.J. Monrad (1816–97), Swede J.J. Borelius (1823–1909) and Finn Th. Rein (1838–1919). The focus is on their views on the crisis of Hegelian speculative philosophy. The popularity of G.W.F. Hegel's philosophy in Germany declined rapidly since the 1840s. The decline was influenced by e.g. new scientific discoveries. Hegelianism maintained a strong position in northern Europe (especially in Norway and in Finland) several decades longer than in Germany. Rein, Monrad and (...) Borelius, all professors of philosophy, endorsed Hegel’s philosophy and agreed that it has to be reformed in order to meet the new challenges. They disagreed with each other, however, about the extent of this reform. They had conflicting interpretations of Hegel’s method too. (shrink)

Artikkeli käsittelee J. V. Snellmanin (1806–81) varhaisvaiheen filosofiaa ja sen suhdetta hänen 1840-luvun alun filosofiseen pääteokseensa "Persoonallisuuden idean spekulatiivisen kehittelyn yritys" (Versuch einer speculativen Entwicklung der Idee der Persönlichkeit). Varhaisvaiheen filosofia viittaa Snellmanin julkaistuihin kirjoituksiin vuosina 1835–40 sekä luentokäsikirjoituksiin ja muihin muistiinpanoihin. -/- Artikkelin keskiössä on Snellmanin varhainen luenta G. W. F. Hegelin (1770–1831) filosofiasta. Snellmanin filosofian on yleensä katsottu seuraavan Hegelin esikuvaa uskollisesti. Tämä pitää pääasiassa paikkansa, mutta toisaalta Snellman ei missään vaiheessa uraansa epäröinyt poiketa Hegelin viitoittamalta tieltä. Hän (...) ei tosin juuri korostanut eroja itsensä ja saksalaisen esikuvansa välillä. Snellman esitti varhaisfilosofiassaan muun muassa omaperäisen tulkinnan Hegelin subjektiivisen hengen filosofiasta. Hän pyrki myös yhdistämään Hegelin kaksi logiikan pääesitystä yhdeksi kokonaisuudeksi. Snellman myös täydensi joiltain osin Hegelin systeemiä. Hegel ei esimerkiksi koskaan vastannut yksiselitteisesti kysymykseen siitä, tarvitseeko hänen systeeminsä itsenäisen johdannon. Snellman katsoi johdannon tarpeelliseksi ja esitti varhaisfilosofiassaan oman versionsa johdannosta. Snellmanin johdanto keskittyi itsetietoisuuden käsitteeseen, joka oli keskeisessä roolissa myös hänen vuonna 1841 julkaisemassaan teoksessa "Persoonallisuuden idean spekulatiivisen kehittelyn yritys". (shrink)

Johan Vilhelm Snellman (1806–1881) tunnetaan valtiomiehenä, sanomalehtimiehenä ja kansallisena herättäjänä, mutta hänen filosofiansa on usein jäänyt hänen yhteiskunnallisen vaikutuksensa varjoon. "Maailmanhenki Pohjolassa" piirtää yleiskuvan Snellmanin ja hänen esikuvansa G. W. F. Hegelin (1770–1831) filosofiasta. Se toimii johdantoteoksena heidän ajatteluunsa ja kertoo samalla 1800-luvun Suomen henkisen elämän kansainvälisyydestä. "Maailmanhenki Pohjolassa" selittää, miten Snellman Hegelin ajattelua käytti ja tulkitsi, ja korostaa, millaisissa asioissa Snellman teki pesäeron sekä Hegeliin että maineikkaisiin hegeliläisiin kuten Ludwig Feuerbachiin ja David Friedrich Straussiin. "Maailmanhenki Pohjolassa" on perusteos suomalaisesta (...) filosofiasta ja Suomen kulttuurihistoriasta kiinnostuneille. (shrink)

F.A. Trendelenburg's work "Logical Investigations" influenced greatly the decline of G.W.F. Hegel's philosophy in the early 1840s. In this work Trendelenburg challenged the very foundation of Hegel's system, his speculative logic. Somewhat twenty years later two leading late Hegelians, C.L. Michelet from Berlin and K. Rosenkranz from Königsberg, replied to Trendelenburg. Their common strategy was to show that Trendelenburg owes more to Hegel than he admits. At the same time, Trendelenburg has misunderstood Hegel's dialectics and in fact fallen into the (...) standpoint of empiricism. Michelet and Rosenkranz agreed on many problems of Trendelenburg's account, but their readings of Hegel differed in several respects. For example, they were apart on I. Kant's significance for Hegel. Partly because of this, I will argue, Rosenkranz has more affinity to Trendelenburg than Michelet. The debate between the three continued until Trendelenburg's passing in 1872. (shrink)

Erkenne dich selbst sei die schwierigste Zumutung, die einem Menschen gemacht worden ist – so proklamierte Finnischer Philosoph und Hegelianer J.V. Snellman (1806–81) in der Ein-leitung zum seinen ersten philosophischen Hauptwerk. In diesem Werk ("Versuch einer spekulativen Entwicklung der Idee der Persönlichkeit", Tübingen 1841) kommentierte Snellman sowohl G.W.F. Hegels (1770–1831) Philosophie des subjektiven Geistes als auch die Diskussion unter deutschen Hegelianern. Laut Snellman setzt die Durchführung der Idee der Philosophie des subjektiven Geistes eine engere Verbindung zwischen spekulativer Logik und Geistesphilosophie (...) vor. Im Vortrag stelle ich die Frage, was für eine Verbindung Snellman tatsächlich im Auge hatte. (shrink)

The study discusses the philosophy of Finnish philosopher J.V. Snellman (1806–81). The focus is on Snellman's so-called philosophy of personality, which he presented in his work "Essay on the speculative Development of the Idea of Personality" (Tübingen, 1841). Besides this work he addressed his philosophy of personality in his other works and in his public lectures. -/- In his philosophy of personality Snellman develops the concept of personality within the framework of G.W.F. Hegel's (1770–1831) philosophy. The concept of personality serves (...) as a basis for Hegel's philosophy of right, and it plays an important role also in other parts of Hegel's system. However, he never provided a comprehensive definition of this concept. The essence of personality was debated among Hegelians after Hegel's death in 1831. In the course of the debate the Hegelian school split into two groups. At the time of publication of "The Idea of Personality" there was a serious rift between the Right- and the Left-Hegelians. -/- The study analyzes Snellman's philosophy of personality in respect of Hegel's philosophy and in respect of the views of other Hegelians – mainly D.F. Strauss (1808–74), L. Feuerbach (1804–72) and C.F. Göschel (1781–1861). I also attend to some contemporaries outside the Hegelian School like F.W.J. Schelling (1775–1854) and I.H. Fichte (1796–1879). -/- The study is divided into six sections (A–F). The first comprises an introduction and an outline of the structure of the study. The second section (B) discusses the historical context of Snellman's philosophy. The first subsection focuses on the Central European debate on Hegel's legacy. The second subsection deals with Snellman's life and his work on philosophy. The systematic part of the study comprises three sections (C–E), which consider the dialectic of Snellman's work of 1841. This dialectic follows the outline of Hegel's philosophy of subjective spirit and culminates in the definition of personality. Snellman, however, exceeds the realm of the philosophy of subjective spirit, as he discusses e.g. the philosophy of religion. He also comments on the debate among Hegelians. According to Snellman, neither Right- nor Left-Hegelians are true to Hegel's philosophy. In effect, his own standpoint in the debate, as I will argue, comes close to that of the Left-Hegelians. The study concludes with a summary (F). (shrink)

Although personal being plays an important role in G.W.F. Hegel's (1770–1831) philosophy he never provided a comprehensive definition of personality. Within the framework of his works it is thus possible to formulate different definitions of person and personality, and several conflicting definitions were presented among Hegelians during the 1830s and 1840s. In this paper I examine the role of personality in Hegel's system and discuss the relationship between personality and metaphysics. The question shall be analyzed in the context of various (...) works by Hegel and contrasted with two important precursors of Hegel, I. Kant (1724–1804) and J.G. Fichte (1762–1814). I shall also put the philosophy of Finnish Hegelian J.V. Snellman (1806–81) under scrutiny. The paper will indicate the importance of logic for Hegelian metaphysics and for Hegelian conception of personality. (shrink)

Embora ser pessoal desempenhe um papel importante na filosofia de G.W.F. Hegel, ele nunca forneceu uma definição compreensiva de personalidade. Dentro do arcabouço de seus trabalhos, é, então, possível formular diferentes definições de pessoa e personalidade e algumas definições conflitantes foram apresentadas entre hegelianos durante as décadas de 1830 e 1840. Nesse artigo, examino o papel da personalidade no sistema de Hegel e discuto a relação entre personalidade e metafísica. A questão deve ser analisada no contexto dos vários trabalhos de (...) Hegel e contrastada com dois precursores importantes de Hegel, I. Kant e J.G. Fichte. Tentarei também por a filosofia do hegeliano finlandês J.V. Snellman sob escrutínio. O artigo também indica a importância da lógica à metafísica hegeliana e a sua concepção de personalidade. (shrink)

The paper discusses J.V. Snellman's (1806–81) reading of F.W.J. Schelling's (1775–1854) philosophy. The reading was presented in his book "Essay on the speculative Development of the Idea of Personality" (1841). Snellman, the most remarkable Finnish Hegelian, focused on Schelling's text "Philosophical investigations into the essence of human freedom" (1809). In Snellman's view Schelling is a forerunner to Hegel. He was not familiar with the details of Schelling's later critic towards Hegel. -/- Snellman became interested in Schelling, because the latter highlights (...) the importance of personality. The essence of evil is further linked with the essence of personality. One asks, for example, that if human personality is seen as dependent on the personality of God, is it reasonable to say that human person is responsible for evil acts? Snellman's main concern is to argue against the positivity of evil. He agrees with Schelling that evil exists only as evil action. (shrink)

:This article interrogates “masculinity” as a named object of study for the social sciences, and sociology in particular, by drawing on the analysis of sense and language in Gilles Deleuze's The Logic of Sense. While rejecting essentialist definitions of masculine attributes, sociologists have long insisted that masculinity can be defined as a strategic articulation in the pursuit of social goals. Developing Deleuze's notion of the “singularity” within signifying series, this article argues that sociological emphases on goal-oriented practices have elided important (...) problems around the individuation of social relations, as well as neglecting the subsequent textual work of naming such relations as masculine. To develop this argument, the article begins with R.W. Connell's concept of “hegemonic masculinity” as one example of empirical investigation that proceeds by way of specialised metaphors – strategies, positions, goals – that make masculinity appear self-evident as an innate communication between men. In scrutinising the efficacy of such metaphors, the article questions the paradigm of homosociality as a methodological a priori in social scientific research. Finally, the article asks how masculinity studies might engage a more critical relationship to observation and description, a question that remains urgent for developing the ethical vision of gender studies more broadly. (shrink)

This paper is a report on aconversation held between the authors andcentered on their shared interest inalternative methods of inquiry and evaluationin agriculture. The conversation was initiatedat the W. K. Kellogg Foundation and has evolvedthrough a series of long distanceconversations. Though not a verbatim transcriptof our conversations, this paper represents acomposite of both the face-to-face conversationand our stream of dialogue over the past year.Central to our discussion is an exploration ofthe parallels between the paradigm shift thatoccurred in evaluation in the (...) early 1980s andthe current agricultural paradigm shift beingpromoted by the W. K. Kellogg Foundation. Inthe course of this conversational paper, wesuggest not only that evaluators andresearchers should cultivate their capacity tohear and tell stories, but also thatagricultural programs and their long-termimpacts could benefit from different kinds ofevaluation efforts. From this perspective, theevaluation or research report is no longer anattempt to mirror reality, but rather it is anevocative story that asks the reader to engagethe storyline morally, emotionally,aesthetically, and intellectually, as well asfrom a social impact perspective. It is ourhope that this paper will serve as what Lather(1993) has called an ``incitement to discourse''in the disciplinary fields of agriculture andevaluation. (shrink)

The honour of being the first to teach philosophy in Australia belongs to the Congregationalist minister Barzillai Quaife (1798–1873), in the 1850s, but teaching philosophy did not formally begin until the 1880s, with the establishment of universities (Grave 1984). -/- Two approaches have dominated Western philosophy in Australia: Idealism and materialism. Idealism was prevalent between the 1880s and the 1930s, but dissipated thereafter. It was particularly associated with the work of the first professional philosophers in Australia, such as Henry (...) class='Hi'>Laurie (1837–1922), Francis Anderson (1858–1941), William Mitchell (1861–1962) (who rejected the label) and a second generation including W. R. Boyce Gibson (1869–1935). Idealism in Australia often reflected Kantian themes, together with the British, particularly Scottish, revival of interest in Hegel through the work of the ‘Absolute Idealists’ T. H. Green (1836–1882), F. H. Bradley (1846–1924) and Henry Jones (1852–1922), the latter of whom conducted a popular lecture tour of Australia (Boucher 1990). -/- A number of the early New Zealand philosophers, including Duncan MacGregor (1843–1906), William Salmond (1835–1917), and Francis W. Dunlop (1874–1932) were educated in the Idealist tradition and were influential in their communities, but produced relatively little. William Anderson (1889–1955), at Auckland, brother of John at Sydney, was the only New Zealand philosopher that seemed to retain Idealist views. -/- In Australia, materialism gained prominence through the work of John Anderson, who arrived in Australia in 1927, and continues to be influential. John Anderson had been a student of Henry Jones, who can be said to have influenced both strands of Australian philosophical thought. (shrink)

Human societies are examined as distinct and coherent groups. This trait is most parsimoniously considered a deeply rooted part of our ancestry rather than a recent cultural invention. Our species is the only vertebrate with society memberships of significantly more than 200. We accomplish this by using society-specific labels to identify members, in what I call an anonymous society. I propose that the human brain has evolved to permit not only the close relationships described by the social brain hypothesis, but (...) also, at little mental cost, the anonymous societies within which such alliances are built. The human compulsion to discover or invent labels to “mark” group memberships may originally have been expressed in hominins as vocally learned greetings only slightly different in function from chimpanzee pant hoots (now known to be society-specific). The weight of evidence suggests that at some point, conceivably early in the hominin line, the distinct groups composed of several bands that were typical of our ancestors came to be distinguished by their members on the basis of multiple labels that were socially acquired in this way, the earliest of which would leave no trace in the archaeological record. Often overlooked as research subjects, these sizable fission-fusion communities, in recent egalitarian hunter-gatherers sometimes 2,000 strong, should consistently be accorded the status of societies, in the same sense that this word is used to describe tribes, chiefdoms, and other cultures arising later in our history. The capacity of hunter-gatherer societies to grow sufficiently populous that not all members necessarily recognize one another would make the transition to larger agricultural societies straightforward. Humans differ from chimpanzees in that societal labels are essential to the maintenance of societies and the processes giving birth to new ones. I propose that anonymous societies of all kinds can expand only so far as their labels can remain sufficiently stable. (shrink)

This chapter explores how to understand the contributions of experience, especially with respect to the role of cognitive science, in developing and assessing metaphysical theories of reality. Further, it develops a methodological basis for the idea that, independently of work in experimental philosophy focused on explications of concepts, contemporary metaphysical theories with a role for experiential evidence can be fruitfully connected to empirical work in psychology, especially cognitive science. While there are different ways to flesh out the connection between cognitive (...) science and metaphysics, one way to understand the methodological issue concerns the evaluation of Moorean facts about the manifest. The chapter deals with Moorean facts about experience, in particular, with features of the manifest image that are drawn from ordinary experience. It also explores how temporal experience relates to the nature of time. (shrink)

How should we make choices when we know so little about our futures? L. A. Paul argues that we must view life decisions as choices to make discoveries about the nature of experience. Her account of transformative experience holds that part of the value of living authentically is to experience our lives and preferences in whatever ways they evolve.