This article addresses one of the more disturbing questions raised by the major financial failures of the recent past; namely, how it could be that professionals, highly trained both in ethics and technical disciplines, should apparently collude with management in corporate misbehaviour. The article builds on evidence suggesting that professionals in employment contexts find ways of adapting in order to minimise perceived or actual conflict between their professional and organizational obligations and that this, in turn, may affect the way in (...) which they exercise professional judgment. It uses identity theory to propose that professionals may adopt modified identities when employed and that these identities may be expressed, in part, in the way in which they resolve ethical dilemmas. The article reports on the results of a qualitative study in which corporate counsel showed evidence of adopting these identities. The findings suggest that this line of research offers insight into a far more complex world of employed professionals than that traditionally hypothesised and that the popular approach of regulators and others to monitoring corporate governance by appointing professionals as gate-keepers within the organization is perhaps problematic. (shrink)

This paper reviews the current commitment of accounting academics to teaching accounting ethics. In the course of the review it assesses the recent initiative of the American Accounting Association; namely, Ethics in the Accounting Curriculum: Cases and Readings, 1994. This collection of cases has not been widely adopted despite an identified lack of case materials available to those teaching accounting ethics. The question becomes whether the lack of adoption suggests that accounting academics are not particularly interested in incorporating ethical issues (...) in the classroom or whether there are difficulties with the quality of the collection. The paper continues by examining the current state of research in accounting ethics and again asks what this tells us about commitment to teaching accounting ethics. While the conclusions of this examination are far from definitive, there are signs that all is not well with the accounting ethics discipline. (shrink)

There has been considerable interest in the literature about how professions operate in both the private and public interest. This paper examines this issue in the context of the enforcement of the professional code of conduct of a particular professional accounting association. The paper explores whether certain enforcement actions of the association suggest behaviour motivated at least partially by private interest. It then considers whether the consequences of such behaviour or practices are troubling.

Independence is a fundamental concept to the audit. There is a clear relationship between independence and conflict of interest in all professions. This paper examines this relationship in the auditing profession and in the context of three specific practices. The paper analyses these practices by using the Davis model of conflict of interest. The results of this analysis give rise to some interesting questions for the ethical practices of the auditing profession.

The actuarial profession has a long history of providing critical expertise to society. The services delivered are some of the most complex and mysterious to outsiders of all professions but little has been written about the professional responsibilities of actuaries in the academic literature beyond that of the profession itself. This paper makes the case that the issues surrounding professional independence of actuaries are, in principle, similar to those that faced the audit profession before the scandals and resultant regulatory changes (...) early this century. It is argued that, despite the position taken by the actuarial profession and management, the status quo raises genuine concerns about conflicts of interest and independence and that the risks that arise are of sufficient magnitude that they should at least be the subject of a full debate. (shrink)

Drawing on calls by researchers to examine corporate scandals involving potential conflicts of interest or compromise to professional independence involving the actuarial profession, this article outlines one such case. The consulting actuaries – to a large Australian listed company, James Hardie Industries Limited – found themselves advising two parties in a corporate restructuring where the interests of each were sometimes competing and the interests of the public appeared to be ignored. The James Hardie case is instructive in a number of (...) ways: first, it demonstrates the subtlety with which conflicts of interest or pressures on professional independence can arise; second, it demonstrates how important professional issues can be obfuscated by more obvious and pressing financial and strategic issues; and finally it demonstrates that adherence to professional codes of conduct and the ease with which professional ethics can be compromised when those codes are vague and transgressions are rarely actionable. The James Hardie case highlights structural issues in the employment of consulting actuaries which presents risks to the profession. It demonstrates that the combination of an aggressive corporate management with a strategic agenda reliant on consulting actuaries that have a vested interest in promoting and maintaining valuable relationships, both financially and professionally, results in ethical challenges. (shrink)

Drawing on calls by researchers to examine corporate scandals involving potential conflicts of interest or compromise to professional independence involving the actuarial profession, this article outlines one such case. The consulting actuaries – to a large Australian listed company, James Hardie Industries Limited – found themselves advising two parties in a corporate restructuring where the interests of each were sometimes competing and the interests of the public appeared to be ignored. The James Hardie case is instructive in a number of (...) ways: first, it demonstrates the subtlety with which conflicts of interest or pressures on professional independence can arise; second, it demonstrates how important professional issues can be obfuscated by more obvious and pressing financial and strategic issues; and finally it demonstrates that adherence to professional codes of conduct and the ease with which professional ethics can be compromised when those codes are vague and transgressions are rarely actionable. The James Hardie case highlights structural issues in the employment of consulting actuaries which presents risks to the profession. It demonstrates that the combination of an aggressive corporate management with a strategic agenda reliant on consulting actuaries that have a vested interest in promoting and maintaining valuable relationships, both financially and professionally, results in ethical challenges. (shrink)

The role of corporate counsel in the corporate governance process has been long overlooked. This paper uses recent comments by Breeden as the springboard for a discussion of the issues surrounding significant roles for lawyers in corporations. It considers these both from a practical and a theoretical perspective and identifies why it is problematic merely to assume hiring lawyers will ensure good compliance both in terms of legal and ethical obligations.

Many private business relationships are increasingly characterized by claims that certain actions should not be permitted since particular right claims are involved. Such claims should be taken seriously, but are they always ethically legitimate? This paper analyzes one context, the use of age as a rating variable in the pricing of automobile insurance, where such claims are made. By identifying, evaluating and assessing the relevant basis for the differentiation, actuarial equity, it is concluded that there is an ethical basis for (...) such a practice. The analysis also provides an equivalent means for considering other such analogous claims where actuarial equity is involved. (shrink)

Immanuel Kant's Groundwork of the Metaphysics of Morals of 1785 is one of the most profound and important works in the history of practical philosophy. In this introduction to the Groundwork, Sally Sedgwick provides a guide to Kant's text that follows the course of his discussion virtually paragraph by paragraph. Her aim is to convey Kant's ideas and arguments as clearly and simply as possible, without getting lost in scholarly controversies. Her introductory chapter offers a useful overview of Kant's (...) general approach to practical philosophy, and she also explores and clarifies some of the main assumptions which Kant relies on in his Groundwork but defends in his Critique of Pure Reason. The book will be a valuable guide for all who are interested in Kant's practical philosophy. (shrink)

In this collection of previously published essays, Sally Haslanger draws on insights from feminist and critical race theory and on the resources of contemporary analytic philosophy to develop the idea that gender and race are positions ...

Where does philosophy begin, and where does it end? For John Sallis, philosophy’s many starting points all lead back to Plato’s cave, a reminder that no matter how rigorous our thought, we can never quite escape to pure understanding. We remain always on the verge, at the limits of philosophy—but the verge, Sallis argues, is where the most decisive philosophical thinking takes place. The Verge of Philosophy is in one sense a memorial for Sallis’s longtime friend and interlocutor Jacques Derrida. (...) The centerpiece of the book is an extended examination of three sites in Derrida’s thought: his interpretation of Heidegger regarding the privileging of the question, Derrida’s account of the Platonic figure of the good, and his interpretation of Plato’s discourse on the crucial concept of the chora , the originating space of the universe. Sallis’s explorations are given added weight—even poignancy—by his discussion of his many public and private philosophical conversations with Derrida over the decades of their friendship. The Verge of Philosophy thus simultaneously serves to mourn and remember a friend and to push forward the deeply searching discussions that lie at the very heart of that friendship. Rounded out with examinations of the myth of Orpheus and the parameters of a politics of music, Heidegger’s interpretation of Plato, and the question of a new beginning for philosophy, The Verge of Philosophy is a wholly original work by a master thinker and will be essential to all those who treasure philosophical inquiry. (shrink)

In this article we examined the ways in which strategic ambiguity in the use of keywords served an enabling function within a discourse marked by conflict and ideological divisions. Our analysis focused on the intertextual relationships between five documents intended by the government to guide the development of biotechnology in New Zealand. Through our analysis we identified ‘sustainability’ as a keyword and three major roles for the deployment of the discourse strategy of strategic ambiguity in the use of this keyword. (...) First, strategic ambiguity lent an internal and intertextual coherence to the texts. Second, it allowed multiple perspectives and objectives to co-exist. Third, strategic ambiguity facilitated the participation of discourse actors who subscribed to ideologies that were more or less incommensurable. (shrink)

The period from Kant to Hegel is one of the most intense and rigorous in modern philosophy. The central problem at the heart of it was the development of a new standard of theoretical reflection and of the principle of rationality itself. The essays in this volume, published in 2000, consider both the development of Kant's system of transcendental idealism in the three Critiques, the Metaphysical Foundations of Natural Science, and the Opus Postumum, as well as the reception and transformation (...) of that idealism in the work of Fichte, Schelling and Hegel. (shrink)

It is always awkward when someone asks me informally what I’m working on and I answer that I’m trying to figure out what gender is. For outside a rather narrow segment of the academic world, the term ‘gender’ has come to function as the polite way to talk about the sexes. And one thing people feel pretty confident about is their knowledge of the difference between males and females. Males are those human beings with a range of familiar primary and (...) secondary sex characteristics, most important being the penis; females are those with a different set, most important being the vagina or, perhaps, the uterus. Enough said. Against this background, it isn’t clear what could be the point of an inquiry, especially a philosophical inquiry, into “what gender is”. (shrink)

The book features: Simple explanations of big ethical ideas. Case studies to bring ethics to life, and show how bad it can be when ethics go wrong.

Ethical challenges that arise within healthcare delivery institutions are currently categorized as either clinical or organizational, based on the type of issue. Despite this common binary issue-based methodology, empirical study and increasing academic dialogue indicate that a clear line cannot easily be drawn between organizational and clinical ethics. Disagreement around end-of-life treatments, for example, often spawn value differences amongst parties at both organizational and clinical levels and requires a resolution to address both the case at hand and large-scale underlying system-level (...) confounders. I refer to issues that contain elements of both clinical and organizational issues as hybrids and propose a new taxonomy to characterize hybrid cases. I contend that salient contextual features of an ethical issue, such as where it is identified, who it impacts and where it is ideally resolved in relation to its scope of impact, should inform procedure. Implementation of a Hybrid taxonomy viewing ethical issues as existing on a continuum furthers that end. The primary goals are to 1) systematize thinking about ethical issues that arise within healthcare delivery institutions and 2) allow the content of the ethical challenge to drive the process, rather than continuing to rely on the traditional binary issue-based choice. Failure to capture the complexity of hybrid situations perpetuates incomplete information and ultimately an inchoate resolution that creates more questions than answers. (shrink)

On Beauty and Measure features renowned philosopher John Sallis' commentaries on Plato's dialogues the Symposium and the Statesman. Drawn from two lecture courses delivered by Sallis, they represent his longest and most sustained engagement to date with either work. Brilliantly original, Sallis's close readings of Plato's dialogues are grounded in the original passages and also illuminate the overarching themes that drive the dialogues.

The authoranalyzes the types of metaphors that are used to describe the Internetin issues of Wired magazine from before and after the dot-com collapse to understand the perceptions and expectations of some of the actors involved in the shaping of the Internet. In addition, the metaphors deployed in economics and geophysiology are used to demonstrate how metaphors can influence public debate, policy, and theory. The author argues that metaphors do not simply have a descriptive function but that they also carry (...) normative connotations. Language, alongside social practices and material objects, is an important tool in attempts to construct the future. Six overlapping metaphorical themes are identified: revolution, evolution, salvation, progress, universalism, and the “American dream.” A critical analysis of these metaphors, informed by a critique of the metaphors used in economics and geophysiology, leads the author to challenge the universalist claims made by some Internet enthusiasts for the inclusive potential of the Internet. (shrink)

A philosophically useful account of social structure must accommodate the fact that social structures play an important role in structural explanation. But what is a structural explanation? How do structural explanations function in the social sciences? This paper offers a way of thinking about structural explanation and sketches an account of social structure that connects social structures with structural explanation.

This self-contained introduction to natural language semantics addresses the majortheoretical questions in the field. The authors introduce the systematic study of linguistic meaningthrough a sequence of formal tools and their linguistic applications. Starting with propositionalconnectives and truth conditions, the book moves to quantification and binding, intensionality andtense, and so on. To set their approach in a broader perspective, the authors also explore theinteraction of meaning with context and use (the semantics-pragmatics interface) and address some ofthe foundational questions, especially in connection (...) with cognition in general. They also introducea few of the most accessible and interesting ideas from recent research to give the reader a bit ofthe flavor of current work in semantics. The organization of this new edition is modular; after theintroductory chapters, the remaining material can be covered in flexible order. The book presupposesno background in formal logic (an appendix introduces the basic notions of set theory) and only aminimal acquaintance with linguistics. This edition includes a substantial amount of completely newmaterial and has been not only updated but redesigned throughout to enhance itsuser-friendliness. (shrink)

Racism, sexism, and other forms of injustice are more than just bad attitudes; after all, such injustice involves unfair distributions of goods and resources. But attitudes play a role. How central is that role? Tommie Shelby, among others, argues that racism is an ideology and takes a cognitivist approach suggesting that ideologies consist in false beliefs that arise out of and serve pernicious social conditions. In this paper I argue that racism is better understood as a set of practices, attitudes, (...) social meanings, and material conditions, that systematically reinforce one another. Attitudes play a role, but even the cognitive/affective component of ideologies should include culturally shared habits of mind and action. These habits of mind distort, obscure, and occlude important facts about subordinated groups and result in a failure to recognize their interests. How do we disrupt such practices to achieve greater justice? I argue that this is sometimes, but not always, best achieved by argument or challenging false beliefs, so social movements legitimately seek other means. (shrink)

Self-reported data are regarded by medical researchers as invalid and less reliable than data produced by experts in clinical settings, yet individuals can increasingly contribute personal information to medical research through a variety of online platforms. In this article we examine this ‘participatory turn’ in healthcare research, which claims to challenge conventional delineations of what is valid and reliable for medical practice, by using aggregated self-reported experiences from patients and ‘pre-patients’ via the internet. We focus on 23andMe, a genetic testing (...) company that collects genetic material and self-reported information about disease from its customers. Integral to this research method are relations of trust embedded in the information exchange: trust in customers’ data; trust between researchers/company and research subjects; trust in genetics; trust in the machine. We examine the performative dimension of these trust relations, drawing on Shapin and Schaffer’s discussion of how material, literary and social technologies are used in research in order to establish trust. Our scepticism of the company’s motives for building trust with the self-reporting consumer forces us to consider our own motives. How does the use of customer data for research purposes by 23andMe differ from the research practices of social scientists, especially those who also study digital traces? By interrogating the use of self-reported data in the genetic testing context, we examine our ethical responsibilities in studying the digital selves of others using internet methods. How researchers trust data, how participants trust researchers, and how technologies are trusted are all important considerations in studying the social life of digital data. (shrink)

Across the humanities and social sciences it has become commonplace for scholars to argue that categories once assumed to be “natural” are in fact “social” or, in the familiar lingo, “socially constructed”. Two common examples of such categories are race and gender, but there many others. One interpretation of this claim is that although it is typically thought that what unifies the instances of such categories is some set of natural or physical properties, instead their unity rests on social features (...) of the items in question. Social constructionists pursuing this strategy—and it is these social constructionists I will be focusing on in this paper—aim to “debunk” the ordinary assumption that the categories are natural, by revealing the more accurate social basis of the classification.2 To avoid confusion, and to resist some of the associations with the term ‘social construction’, I will sometimes use the term ‘socially founded’ for the categories that this sort of constructionist reveals as social rather than natural. (shrink)

Recent work on social injustice has focused on implicit bias as an important factor in explaining persistent injustice in spite of achievements on civil rights. In this paper, I argue that because of its individualism, implicit bias explanation, taken alone, is inadequate to explain ongoing injustice; and, more importantly, it fails to call attention to what is morally at stake. An adequate account of how implicit bias functions must situate it within a broader theory of social structures and structural injustice; (...) changing structures is often a precondition for changing patterns of thought and action and is certainly required for durable change. (shrink)

"Being and Logos" is... a philosophical adventure of rare inspiration.... Its power to illuminate the text..., its ecumenicity of inspiration, its methodological rigor, its originality, and its philosophical profundity—all together make it one of the few philosophical interpretations that the philosopher will want to re-read along with the dialogues themselves. A superadded gift is the author's prose, which is a model of lucidity and grace." —International Philosophical Quarterly "Being and Logos is highly recommended for those who wish to learn how (...) a thoughtful scholar approaches Platonic dialogues as well as for those who wish to consider a serious discussion of some basic themes in the dialogues." —The Academic Reviewer. (shrink)

Theorists analyzing the concepts of race and gender disagree over whether the terms refer to natural kinds, social kinds, or nothing at all. The question arises: what do we mean by the terms? It is usually assumed that ordinary intuitions of native speakers are definitive. However, I argue that contemporary semantic externalism can usefully combine with insights from Foucauldian genealogy to challenge mainstream methods of analysis and lend credibility to social constructionist projects.

This book is about the ethical issues arising in the course of business, especially those affecting people working in Asia. Each chapter offers a different perspective and the positions taken vary greatly from one writer to another.

This paper provides an account of social practices that reveals how they are constitutive of social agency, enable coordination around things of value, and are a site for social intervention. The social world, on this account, does not begin when psychologically sophisticated individuals interact to share knowledge or make plans. Instead, culture shapes agents to interpret and respond both to each other and the physical world around us. Practices shape us as we shape them. This provides resources for understanding why (...) social practices tend to be stable, but also reveals sites and opportunities for change. (shrink)

Much contemporary social epistemology takes as its starting point individuals with sophisticated propositional attitudes and considers (i) how those individuals depend on each other to gain (or lose) knowledge through testimony, disagreement, and the like and (ii) if, in addition to individual knowers, it is possible for groups to have knowledge. In this paper I argue that social epistemology should be more attentive to the construction of knowers through social and cultural practices: socialization shapes our psychological and practical orientation so (...) that we perform local social practices fluently. Connecting practical orientation to an account of ideology, I argue that to ignore the ways in which cognition is socially shaped and filtered is to allow ideology to do its work unnoticed and unimpeded. Moreover, ideology critique cannot simply challenge belief, but must involve challenges to those practices through which we ourselves become the vehicles and embodiments of ideology.V. (shrink)

Alienation prior to Rousseau -- The Rousseauian state of nature -- The path to alienation -- Man in civil society -- The paradox of alienation -- The legacy of Rousseau's innovation.