The pandemic has altered accounting education with the widespread adoption of remote evaluation platforms. We apply the lens of the fraud triangle to consider how the adoption of remote evaluation influences accounting students’ ethical values by measuring the incidence of cheating behavior as well as capturing their perceptions of their opportunity to cheat and their rationalization of cheating behavior. Consistent with prior research, our results show that cheating is higher in the online environment compared to remote evaluation, although the use (...) of proctoring software in online evaluation appears to mitigate but not eliminate students’ the unethical behavior. However, cheating was not reduced when students attest to an honor code during the beginning of an exam. Nonetheless, we find that the use of both proctoring software and honor codes reduces students’ perceptions of opportunity and rationalization of cheating behavior. It follows that the remote evaluation environment may unintentionally be negatively influencing the ethicality of students and future accounting professionals by promoting cheating behavior and, by so doing, negatively influencing the development of unethical values of accounting students and future accounting professionals. Educators should consider the use of appropriate educational interventions to reduce the incidence and opportunities for unethical behavior and, by so doing, help promote the development of ethical values in future accounting professionals. Further implications for teaching and the accounting profession are discussed. (shrink)

This paper reports the first empirical investigation of the hypothesis that epistemic appraisals form part of the structure of concepts. To date, studies of concepts have focused on the way concepts encode properties of objects and the way those features are used in categorization and in other cognitive tasks. Philosophical considerations show the importance of also considering how a thinker assesses the epistemic value of beliefs and other cognitive resources and, in particular, concepts. We demonstrate that there are multiple, reliably (...) judged, dimensions of epistemic appraisal of concepts. Four of these dimensions are accounted for by a common underlying factor capturing how well people believe they understand a concept. Further studies show how dimensions of concept appraisal relate to other aspects of concepts. First, they relate directly to the hierarchical organization of concepts, reflecting the increase in specificity from superordinate to basic and subordinate levels. Second, they predict inductive choices in category-based induction. Our results suggest that epistemic appraisals of concepts form a psychologically important yet previously overlooked aspect of the structure of concepts. These findings will be important in understanding why individuals sometimes abandon and replace certain concepts; why social groups do so, for example, during a “scientific revolution”; and how we can facilitate such changes when we engage in deliberate “conceptual engineering” for epistemic, social, and political purposes. (shrink)

A recent study has established that thinkers reliably engage in epistemic appraisals of concepts of natural categories. Here, five studies are reported which investigated the effects of different manipulations of category learning context on appraisal of the concepts learnt. It was predicted that dimensions of concept appraisal could be affected by manipulating either procedural factors or declarative factors. While known effects of these manipulations on metacognitive judgements such as category learning judgements and confidence at test were replicated, procedural factors had (...) no reliable effects on the dimensions of concept appraisal. Effects of declarative manipulations on some forms of concept appraisal were observed. (shrink)

To approach the many challenges involved in the notion of engineering concepts, it is important to have a clear idea of the starting point – the concepts that people use in their everyday lives, in conversations and in expressing beliefs, desires, intentions and so forth. The first Section of this chapter introduces evidence that I have accumulated over the last many years concerning the flexibility, context-dependence, and vagueness of such common concepts. The concept engineer needs to understand the structure of (...) the “raw material” with which she is working. In Section 2, I summarise some results concerning the amount of individual variation that exists within a single relatively homogenous population of individuals, both in what examples are considered most typical of a category, and in what properties are considered most central to a category (Hampton & Passanisi, 2016). The demonstration of a significant degree of reliable variation in responses to these questions, that is stable over time, illustrates the potential for conceptual engineering interventions to affect individuals’ concepts. Concepts are rarely fixed or uniformly understood in the same way. I then discuss the different ways in which concepts track the world, and I speculate about how different conceptual domains are governed by different criteria of validity or acceptability. This reflection will lead to Section 3 in which I summarise some results from recent research (Thorne, Quilty-Dunn, Smortchova, Shea, & Hampton, 2021), investigating for the first time how people view the value of different familiar concepts. Knowing how people appraise concepts will be a key to developing ideas for improving the reliability and validity of the concepts that they commonly use. A final section contains some (largely speculative) discussion about the implications of work in psychology of concepts for the project of conceptual engineering. (shrink)

The word “theodicy” comes from the Greek words for God (theos) and justice (diké). Although coined by Leibniz, the attempt it represents is far older. In the Jewish tradition, it stretches to the beginning—that is to the stories of Genesis with their attempts to explain how evil could exist in a world created by God. God, after each creative act, sees that his creations are “good.” Women, however, bear their children in pain (Gn 3:16) and the ground, sprouting “thorns and (...) thistles,” can at times appears “cursed” to the farmer (Gn 3:18). How do we explain this? How is it compatible with God’s justice? Is it, in fact, possible to “justify God’s ways to man”? Beginning with Genesis’s account of man’s disobedience, there is a whole tradition of efforts to answer this question. It includes Isaiah’s notion of the “suffering servant”—the person who suffers for the sins of others—and the Maccabean notion of the “martyr”—the innocent and just sufferer who serves as a witness for the truth. As the philosopher, Hans Jonas, observes, the “event of Auschwitz” marks an important challenge to this tradition. “Auschwitz” names not just the setting in which over a million Jews, Gypsies and Poles perished. It also signifies the dehumanization of its victims. In the “factory-like working of its machine” for extermination, even the gesture of martyrdom and witness was not left to the dying. In Jonas’s words, “Not fidelity or infidelity, belief or unbelief, not guilt or punishment, not trial, witness and messianic hope, nay, not even strength or weakness, heroism or cowardice, defiance or submission had a place there. .... Of all this, Auschwitz, which also devoured the infants and babes, knew.. (shrink)

Meta-induction, in its various forms, is an imitative prediction method, where the prediction methods and the predictions of other agents are imitated to the extent that those methods or agents have proven successful in the past. In past work, Schurz demonstrated the optimality of meta-induction as a method for predicting unknown events and quantities. However, much recent discussion, along with formal and empirical work, on the Wisdom of Crowds has extolled the virtue of diverse and independent judgment as essential to (...) maintenance of 'wise crowds'. This suggests that meta-inductive prediction methods could undermine the wisdom of the crowd inasmuch these methods recommend that agents imitate the predictions of other agents. In this article, we evaluate meta-inductive methods with a focus on the impact on a group's performance that may result from including meta-inductivists among its members. In addition to considering cases of global accessibility (i.e., cases where the judgments of all members of the group are available to all of the group's members), we consider cases where agents only have access to the judgments of other agents within their own local neighborhoods. (shrink)

Liberation and Authority provides original, comparative readings of Plato’s Gorgias, the first book of the Republic, and Thucydides’ History, arguing that they share similarities not only in the oft-noted “natural justice” of Callicles, Thrasymachus, and the Melian Dialogue, but also in a development that runs through the whole of each.

At its heart, The Dialectic of Counter-Enlightenment is a plea not to take doubt at its word—a plea for the return of a vanished philosophical intelligence..

Structural realism is considered by many realists and antirealists alike as the most defensible form of scientific realism. There are now many forms of structural realism and an extensive literature about them. There are interesting connections with debates in metaphysics, philosophy of physics and philosophy of mathematics. This entry is intended to be a comprehensive survey of the field.

Moral philosophy is the study of what morality is and what it requires of us. As Socrates said, it's about "how we ought to live"-and why. It would be helpful if we could begin with a simple, uncontroversial definition of what morality is. Unfortunately, we cannot. There are many rival theories, each expounding a different conception of what it means to live morally, and any definition that goes beyond Socrates's simple formula-tion is bound to offend at least one of them. (...) This should make us cautious, but it need not paralyze us. In this chapter, I will describe the "minimum conception" of morality. (shrink)

"The lectures that follow were delivered at the Lowell Institute in Boston in November and December, 1906, and in January, 1907, at Columbia University, in New York."-Preface, pg. 3.

This essay presents a careful interpretation of Adorno’s classical text The Essay as Form, published in 1958 as the introduction to his Notes on Literature. Since it thickly condenses many of Adorno’s general views, the Essay poses great hermeneutic challenges to readers. The paper, first, elaborates on the essay more broadly as a genre and identifies a spectrum between science and art each individual essay draws from to forge its particular hybridity. Second, the example is discussed as an epistemologically potent (...) trope oscillating between subsumption and singularity. This internal tension renders the example particularly qualified to serve as the conceptual basis on which interpretative themes in the essay can be discovered. Three lines of interpretation are suggested: poetological for the essay/ Essay’s definition, goal, and method; critical/dialectical for its treatment of concepts and in relation to content; and epistemic for the modern separation of art and science. The conclusion comes back to the issue of exemplarity. (shrink)

Recent ideological positioning on the world stage has born a startling resemblance to a form of positioning within nursing theory – that of taking complex ideas, reducing them to a simplistic binary form, and uncritically adopting one half of that form. In some cases, this adoption of a binary position has led to a passionately held form of ‘othering’ that prohibits a healthy and critical engagement with ideas. As alluring as settling for the binary form may be – we argue (...) for holding binaries in tension as a catalyst for stimulating dialogue – reasoning and exploration of new ways of wrestling with the social and moral complexity of nursing. (shrink)

For this 1897 publication, the American philosopher William James brought together ten essays, some of which were originally talks given to Ivy League societies. Accessible to a broader audience, these non-technical essays illustrate the author's pragmatic approach to belief and morality, arguing for faith and action in spite of uncertainty. James thought his audiences suffered 'paralysis of their native capacity for faith' while awaiting scientific grounds for belief. His response consisted in an attitude of 'radical empiricism', which deals (...) practically rather than ideologically with real-world phenomena. When facing a 'momentous' decision about belief, he says, we both can and must choose the best hypothesis. The first four essays apply this principle to religious faith, and the rest explore the pragmatic approach to such topics as determinism, ethics and individual achievement. James developed his ideas further in The Varieties of Religious Experience and Pragmatism, both of which are reissued in this series. (shrink)

Why does the language of art commentary often seem so theoretically sophisticated while jargonistically empty? Introducing the puzzle of a computer generated artistic biography, this essay uses the sociological aesthetics of German theorist Arnold Gehlen to answer this question and account for the ‘algorithmic example.’ Since art commentary deals with the translation of images into words, the first section discusses the tradition of ekphrasis and isolates three developments – professionalization, marketization, abstraction – in its conditions of production. Emphasizing the ‘crisis (...) of ekphrasis,’ set off by non-representational art, the essay continues with its key witness Arnold Gehlen. Adumbrating his approach of ‘philosophical anthropology,’ the article connects (t)his wider circle of thought to his aesthetic theory with the idea of modern and contemporary art’s “Kommentarbedürftigkeit” (need of commentary) in the center. The conclusion uses this concept, combines it with a linguistic argument concerning International Art English, and thus offers a critical explanation for and a pessimistic diagnosis of the language of art commentary today. (shrink)

The Gifford Lectures were established in 1885 at the universities of St Andrews, Glasgow, Aberdeen and Edinburgh to promote the discussion of 'Natural Theology in the widest sense of the term - in other words, the knowledge of God', and some of the world's most influential thinkers have delivered them. The 1901–2 lectures given in Edinburgh by American philosopher William James are considered by many to be the greatest in the series. The lectures were published in book form in (...) 1902 and have been reprinted many times. James, who was educated in the United States and Europe, and spent much of his career teaching philosophy at Harvard, was very influential in the development of modern psychology, and in these twenty lectures he explores the personal experience of religion. Some of the topics include religion and neurology, 'the sick soul', saintliness, and mysticism. (shrink)

The present essay discusses a notorious rhetoric means familiar to all scholars in the social sciences and humanities including philosophy: name-dropping. Defined as the excessive over-use of authoritative names, I argue that it is a pernicious practice leading to collective disorientation in spoken discourse. First, I discuss name-dropping in terms of informal logic as an ad verecundiam-type fallacy. Insofar this perspective proves to lack contextual sensitivity, name-dropping is portrayed in Goffman’s terms as a more general social practice. By narrowing down (...) the focus to social science and the humanities, the essay emphasizes its function of discursive legitimation. This view, I argue, is incomplete because it overlooks the basic mechanism beneath. Names not only provide legitimation of but also orientation in discourse. Consequently, two tipping points—detour and disorientation—are proposed as benchmarks for it to become problematic. The conclusion re-widens the argument’s scope by suggesting questions for future inquiries. (shrink)

Name der Zeitschrift: Kierkegaard Studies Yearbook Jahrgang: 2013 Heft: 1 Seiten: 71-106.

One of the most influential men of his time, philosopher, psychologist, educator, and author William James (1842-1910) helped lead the transition from a predominantly European-centered nineteenth-century philosophy to a new "pragmatic" American philosophy. Helping to pave the way was his seminal book Pragmatism (1907), in which he included a chapter on "Truth," an essay which provoked severe criticism. In response, he wrote the present work, an attempt to bring together all he had ever written on the theory of knowledge, (...) including an article on the function of cognition, later polemic and expository contributions, and some replies to previous criticism. The result was a full and definitive expression of the pragmatist "epistemology" from James' point of view. In the book, he urges the reader to "turn away from abstractions, verbal solutions, fixed principles, and pretended absolutes and look for concreteness and facts, action and power," arguing that "the ultimate test for us of what a truth means is the conduct it dictates or inspires." For students, scholars--anyone interested in William James or the history of American philosophical thought--this book offers an in-depth exposition of the influential ideas of one of the greatest American thinkers. Unabridged republication of the edition originally published by Longmans, Green and Co., New York and London, 1909. (shrink)

We have several intuitive paradigms of defeating evidence. For example, let E be the fact that Ernie tells me that the notorious pet Precious is a bird. This supports the premise F, that Precious can fly. However, Orna gives me *opposing* evidence. She says that Precious is a dog. Alternatively, defeating evidence might not oppose Ernie's testimony in that direct way. There might be other ways for it to weaken the support that Ernie's testimony gives me for believing F, without (...) the new evidence itself intuitively constituting reasons to believe one way or the other about Precious's flight ability. An example: Ursula tells me that Ernie has no idea what Precious's species is; he's just guessing. She may not herself want to or be in a position to weigh in about Precious's real species or flight ability. I call defeating evidence of this sort *undermining evidence. (shrink)

. This paper examines the association between long-term compensation and corporate social responsibility for 90 publicly traded Canadian firms. Social responsibility is considered to include concerns for social factors and the environment, 564-578; Kane, E. J., 341-359). Long-term compensation attempts to focus executives efforts on optimizing the longer term, which should direct their attention to factors traditionally associated with socially responsible executives. As hypothesized, we found a significant relationship between the long-term compensation and total CSR weakness as well as the (...) product/environmental weakness dimension of CSR. In addition, we found a marginally significant relationship between long-term compensation and total corporate responsibility. Our findings are that executives long-term compensation is associated with a firms environmental actions, and that firms that utilize long-term compensation are more likely to mitigate product/environment weaknesses than those that do not. Implications for practice and research are discussed. (shrink)

We explore the extent to which Boards use executive compensation to incite firms to act in accordance with social and environmental objectives (e.g., Johnson, R. and D. Greening: 1999, Academy of Management Journal 42(5), 564-578; Kane, E. J.: 2002, Journal of Banking and Finance 26, 1919-1933.). We examine the association between executive compensation and corporate social responsibility (CSR) for 77 Canadian firms using three key components of executives' compensation structure: salary, bonus, and stock options. Similar to prior research (McGuire, J., (...) S. Dow and K. Argheyd: 2003, Journal of Business Ethics 45(4), 341-359), we measure three different aspects of CSR, which include Total CSR as well as CSR Strengths and CSR Weaknesses. CSR Strengths and CSR Weaknesses capture the positive and negative aspects of CSR, respectively. We find significant positive relationships between: (1) Salary and CSR Weaknesses, (2) Bonus and CSR Strengths, (3) Stock Options and Total CSR; and (4) Stock Options and CSR Strengths. Our findings suggest the importance of the structure of executive compensation in encouraging socially responsible actions, particularly for larger Canadian firms. This in turn suggests that executive compensation can be an effective tool in aligning executives' welfare with that of the "common good", which results in more socially responsible firms (Bebchuk, L., J. Fried and D. Walker: 2002, The University of Chicago Law Review 69, 751-846; Zalewski, D.: 2003, Journal of Economic Issues 37(2), 503-509). In addition, our findings suggest the importance of institutional context in influencing the association between executive compensation and CSR. Further implications for practice and research are discussed. (shrink)

Two books bound together, from the religious period of one of the most renowned and representative thinkers. Written for laymen, thus easy to understand, it is penetrating and brilliant as well. Illuminations of age-old religious questions from a pragmatic perspective, written in a luminous style.

Ethics training has undergone dramatic changes in the past decade. Global business growth and increased technological change have played a role in the increasing sophistication and development of ethics programs and communication devices. These training initiatives are based on organizational ethical decision making theories and empirical research indicating the benefits of training in developing an ethical organizational culture. In this article, we discuss the issues important in developing effective ethics training, examine the goals and methods currently used in training, introduce (...) an ethics training behavioral simulation, and discuss its implementation and evaluation. (shrink)

Noted psychologist and philosopher develops his own brand of pragmatism, based on theories of C. S. Peirce. Emphasis on "radical empiricism," versus the transcendental and rationalist tradition. One of the most important books in American philosophy. Note.

Auditors’ virtue comprises those qualities of character that manifest the ideals of the audit community (c.f., Maclntyre, 1984, After Virtue. (University of Notre Dame Press, Notre Dame)), and are instrumental in ensuring that auditors’ professional judgment is exercised according to a high moral standard (Thorne, 1998, Research on Accounting Ethics. (JAI Press, Greenwich, CT)). Nevertheless, the lack of valid and reliable quantitative measures of auditors’ virtue impedes research that furthers our understanding of how best to promote virtue in the (...) audit community. To address this gap, we develop two measures of auditors’ virtue. We report the results of the validity and reliability of the scales. In addition, we use the findings from the administration of these scales to professional accountants to refine and validate the theoretical characterization of virtues developed by Pincoffs (1986, Quandaries and Virtues. University Press of Kansas, Lawrence, KS) and Libby and Thorne (2004, Business Ethics Quarterly). In so doing, this study provides a foundation by which future audit research can study ways to ensure that auditors’ virtue is promoted throughout the audit community. (shrink)

Cognitive moral development (CMD) theory has been accepted as a construct to help explain business ethics, social responsibility and other organizational phenomena. This article critically assesses CMD as a construct in business ethics by presenting the history and criticisms of CMD. The value of CMD is evaluated and problems with using CMD as one predictor of ethical decisions are addressed. Researchers are made aware of the major criticisms of CMD theory including disguised value judgments, invariance of stages, and gender bias (...) in the initial scale development. Implications for business ethics research are discussed and opportunities for future research delineated. (shrink)

Consider the following facts about the average, philosophically untrained moral relativist: (1.1) The average moral relativist denies the existence of “absolute moral truths.” (1.2) The average moral relativist often expresses her commitment to moral relativism with slogans like ‘What’s true (or right) for you may not be what’s true (or right) for me’ or ‘What’s true (or right) for your culture may not be what’s true (or right) for my culture.’ (1.3) The average moral relativist endorses relativistic views of morality (...) without endorsing relativistic views about science or mathematics. (1.4) The average moral relativist takes moral relativism to be non-relatively true and does not think there is anything contradictory about doing so. (1.5) The average moral relativist adopts an egalitarian attitude toward a wide range of moral values, practices and beliefs, claiming they are all equally legitimate or correct. (1.6) The average moral relativist often admonishes others to be more tolerant of those who engage in alternative ethical practices and to refrain from making negative moral judgments about them. (1.7) The average moral relativist sometimes makes negative moral judgments about the behavior of others—e.g., by harshly judging moral absolutists to be intolerant—but is less inclined to do so when the relativist’s metaethical views are salient in a context of judgment. (1.8) The average moral relativist takes anthropological evidence concerning the worldwide diversity of ethical views and practices to support moral relativism. (shrink)

Auditors' virtue comprises those qualities of character that manifest the ideals of the audit community ), and are instrumental in ensuring that auditors' professional judgment is exercised according to a high moral standard ). Nevertheless, the lack of valid and reliable quantitative measures of auditors' virtue impedes research that furthers our understanding of how best to promote virtue in the audit community. To address this gap, we develop two measures of auditors' virtue. We report the results of the validity and (...) reliability of the scales. In addition, we use the findings from the administration of these scales to professional accountants to refine and validate the theoretical characterization of virtues developed by Pincoffs and Libby and Thorne. In so doing, this study provides a foundation by which future audit research can study ways to ensure that auditors' virtue is promoted throughout the audit community. (shrink)