In three studies, factors influencing the incidence of fraudulent financial reporting were assessed. We examined (1) the effects of personal values and (2) codes of corporate conduct, on whether managers misrepresented financial reports. In these studies, executives and controllers were asked to respond to hypothetical situations involving fraudulent financial reporting procedures. The occurrence of fraudulent reporting was found to be high; however, neither personal values, codes of conduct, nor the interaction of the two factors played a significant role in fraudulent (...) financial reporting. (shrink)
This paper investigates the effect of the countervailing forces within organizations of formal systems that direct employees toward ethical acts and informal systems that direct employees toward fraudulent behavior. We study the effect of these forces on deception, a key component of fraud. The results provide support for an interactive effect of these formal and informal systems. The effectiveness of formal systems is greater when there is a strong informal “push” to do wrong; conversely, in the absence of a strong (...) push to do wrong, the strength of formal systems has little impact on fraudulent behavior. These results help to explain why the implementation of formal systems within organizations has been met with mixed results and identifies when formal systems designed to promote ethical behavior will be most efficacious. (shrink)
Subtitled "Studies in Ethical Analysis," this collection of eleven essays, most of which have previously appeared in journals, deals with a number of problems central to modern ethical theory: the emotive interpretation of ethical language, persuasive definitions and their role in ethical reasoning, the cognitive versus emotive conceptions of ethics: many of these problems were first raised and examined by Stevenson in his earlier book Ethics and Language. Other essays are of a less retrospective nature: studies on Moore and Dewey, (...) naturalism and relativism in ethics, and a general discussion of the relations of linguistic analysis to philosophy as a whole. Stevenson is mainly concerned with analytical, as opposed to descriptive, ethics; and he completely avoids the topics of normative ethics except for a brief survey. The approach to ethics is therefore restricted, but there is enough here to interest the philosopher whose main area lies outside of ethics; although it presupposes no acquaintance with the author's previous work, some of the questions on emotivism and persuasive language are more motivated when seen in the context of that work.—P. J. M. (shrink)
Heyting is considered to be the first individual to place the previously informal logic of the Intuitionist movement on a rigorous formal foundation; he is probably the most likely candidate one might select for a book about Intuitionism. The first edition appeared in 1956, and the revisions have been brief. Only the seventh of eight sections deals with the Intuitionistic formulation of sentential and predicate logics; the first chapter is in the form of a dialogue among an Intuitonist [[sic]], (...) Logicist, Formalist, and several supporting characters; this discussion is predominantly philosophical and deals with various views concerning the foundations of mathematics. The five succeeding chapters consider first arithmetic, spreads and species, algebra, plane pointspecies, measure and integration. The last chapter considers two controversial subjects—infinitely proceeding sequences and negationless mathematics. There is a bibliography containing references of recent as well as classical articles, an index and glossary of symbols. The reader with a classical mathematical intuition will have sticky going in certain sections and should take care not to conflate his own notions with those of the author; Intuitionism and its attendant mathematics are not merely formal systems or philosophies of mathematics, they are a way of thinking.—P. J. M. (shrink)
In this compact volume the author gives a sprightly introduction to modern symbolic logic, at no time side-stepping philosophical problems concerning the nature of formal logic. The first chapter is a brief comparison of traditional syllogistic logic and modern "logistic"; the next three chapters deal with the nature of logic as illustrated through various elementary logical systems: logic as ontology, logic as theory of language, logic as methodology of deductive sciences. Hasenjaeger then examines richer systems—many-sorted, those with definite descriptors, (...) etc.—and then the paradoxes. A chapter follows concerning logic developed in a combinatory style and its connections with the idea of a generative theory of formal structures—structures as calculi of concepts. The last chapter discusses formal logic as a branch of probability theory and inductive logic. This well-presented book would serve well in a study of the philosophy of mathematics and logic.—P. J. M. (shrink)
The series of five short lectures were delivered by Husserl in 1907 and contain his first ex position of the phenomenological reduction that was basic to his later philosophy. Also included is Husserl's own brief summary of the lectures, which together with the translator's introduction make this book valuable as a simple concise account of Husserl's phenomenological method.—P. M.
In this brief essay Vanhoutte treats the complex structure of the Gorgias with remarkable care. Freedom and constraint in human responses and in the form of discussion are the key strands he separates.--R. P.
For this volume Professor Davis has assembled a number of the most important papers on undecidable propositions, unsolvable problems and computable functions. Several papers appear here in print for the first time: Gödel's remarks at the Princeton Bicentennial Conference on Problems in Mathematics, and Post's paper on Absolutely Unsolvable Problems. Other authors whose work is included are Church, Turing, Rosser, and Kleene. Gödel's classic "On Formally Undecidable Propositions..." appears in a new translation, and all papers have been corrected, many such (...) corrections provided by the original authors. The editor has contributed brief notes preceding each paper, these notes are intended to clarify and otherwise expatiate upon the contents of those articles. A valuable collection both for original source material as well as historical formulations of current problems.—P. J. M. (shrink)
Jensen limits himself mainly to the early work of Hutcheson, i.e., Inquiry Concerning Moral Good and Evil and Essay on the Nature and Conduct of the Passions and Affections, with brief mention of his later work. This seems to be quite justified in that the more interesting and perhaps more creative work of Hutcheson appears in his earlier writings. The main thrust of this study is to examine Hutcheson’s theory of motivation and his moral sense theory, first individually and (...) then in their interrelationship. Jensen’s presentation of Hutcheson’s moral sense theory makes use of the work and scholarship of such writers as Broad, Frankena, Blackstone and Peach, although Jensen assesses these authors, and in the last chapter, offers his own suggestions for the improvement of Hutcheson’s theory. The real forte of this book lies in the author’s original examination and reflection upon Hutcheson’s theory of motivation. It is this theory, Jensen declares, which "... constitutes one of his most valuable contributions to moral philosophy." It seems to be by virtue of this theory that Hutcheson can be understood as stressing the practical and dynamic dimensions of morality. Yet coupled with the moral sense theory, the results, as Jensen takes care to show, are somewhat disastrous. Some of the problems arising from this union are the following: how the moral sense influences motivation, how "justifying reasons" relate to action, and how obligation relates to motivation. This book is a scholarly work in philosophy which illumines some perennial philosophical perplexities in the light of recent philosophical work, thus making these problems intelligible and meaningful to philosophers today.—P. R. (shrink)
To celebrate the four-hundredth anniversary of Galileo's birth, the University of Rochester held a series of lectures on the thought and influence of Galileo; there were six contributors and their work groups itself into three areas. The first of these is the importance and relevance of Galileo in modern thought and society: these were discussed by Giorgio di Santillana and Gilgerto Bernardino respectively. Norwood Hanson and E. W. Strong study the work of Galileo in dynamics and his theory of measurement. (...) The last two papers are concerned with the role of science in society—they spring from the confrontation of Galileo and the Church, the first indication of the special problems the scientific disciplines would face in their intercourse with the rest of society—and are by Philip Abelson and Erich Kahler. Although this brief collection cannot provide a full view of the scope of Galileo's activities and their subsequent impact, we are still able to feel that some of the vast gap between ourselves and the initiator of modern physics has been spanned, and that he can be seen more clearly for it.—P. J. M. (shrink)
These nine brief essays, dealing with the interactions of the sciences and humanities, appeared originally in Daedalus, the journal of the American Academy of Arts and Sciences. Two are by P. W. Bridgman and Philipp Frank, and the remainder are in their honor on the occasion of their retirement. Little here is new, but much is well said.--R. P.
This is one of the best studies to date on the philosophy of emptiness, established by the Buddhist scholar Nägärjuna. It not only presents an exposition of emptiness, the lack of self-existent entities, but also gives the background in India at the time of the formulation of the Mädhyamika and analyzes the structures of religious apprehension in Indian thought. Streng finds three types of religious realization: mythic, intuitive, and dialectical. He clearly sees and demonstrates that the doctrine of emptiness is (...) not a teaching of an unqualified base of phenomena, and thus classifies this system as a dialectical structure. The second part is devoted to a study of the system itself; the third, to placing that system in the context of Indian religious thought; the fourth, to relating the doctrine of emptiness to the general problem of religious knowledge as a means for ultimate transformation. Thus, the book is by no means limited to Buddhologists or Indologists. The almost constant translation of Buddhist Sanskrit terms into English makes this work available to all interested in philosophy and religious thought. The appendix contains translations of the whole of the Mülamadhyamakakärikäs and of the Vigrahavyävartanï both by Nägärjuna. Because the texts are root or fundamental texts, and thus brief, the translations are not easily comprehensible; however, those parts can be skipped over as the principle being exemplified is the same in every instance. Because this book places the concept of emptiness in its proper perspective, distinguishing emptiness from an all-pervasive base out of which phenomena are produced, and yet appreciates the spiritual value of the doctrine, it is a must for all who wish to know more of the more profound aspects of Buddhist philosophy.--P. J. H. (shrink)
Howard P. Segal is well known to the utopian scholarly community, particularly with his excellent work on technology and utopianism in publications such as Technological Utopianism in American Culture, Future Imperfect: The Mixed Blessings of Technology in America, Technology in America: A Brief History, and Recasting the Machine Age: Henry Ford’s Village Industries. His most recent book, Utopias: A Brief History from Ancient Writings to Virtual Communities, is part of the Wiley-Blackwell Brief Histories of Religion Series and (...) serves as an introduction to key cultural and religious terms/movements. Segal does not shy away from bold definitions and.. (shrink)
The field of metacognition, richly sampled in the book under review, is recognized as an important and growing branch of psychology. However, the field stands in need of a general theory that (1) provides a unified framework for understanding the variety of metacognitive processes, (2) articulates the relation between metacognition and consciousness, and (3) tells us something about the form of meta-level representations and their relations to object-level representations. It is argued that the higher-order thought theory of consciousness supplies us (...) with the rudiments of a theory that meets these desiderata and integrates the principal findings reported in this collection. (shrink)