Although scholars have thoroughly assessed American Evangelical Protestants’ beliefs about government intervention in addressing socioeconomic stratification and racial discrimination, they have paid considerably less attention to interpretations of health care reform. Especially important is that American Evangelicalism in recent years has incorporated personal accountability in such a way that makes this group distinctive when considering social responsibility toward others. Whereas earlier Evangelicals were instrumental in furthering the social gospel, American Evangelicals today prioritize matters of personal accountability ahead of (...) social action. The cultural toolkit available to Evangelicals includes a rationale for caring for others, but an emphasis on personal accountability shapes how they evaluate government health care interventions. This paper employs qualitative methods to understand how Evangelicals link such individualism with strategies for caring for others in the context of health care. The findings suggest that Evangelicals emphasize personal accountability, especially when evaluating government programs. However, personal accountability is accompanied by a conflicting ethical responsibility to provide care to others. The priority given to personal accountability or an ethic of care, however, varies according to the situational context or social location of white Evangelicals. These findings may be helpful in framing future health policies to draw Evangelical support. (shrink)

In "How to Define Intrinsic Properties" I offered a relational account of the intrinsic/extrinsic distinction. The basic idea is that F is an intrinsic property of an item x just in case x’s having F consists entirely in x’s having certain internal properties, where an internal property is one whose instantiation does not consist in one’s relation to any distinct items (items other than oneself and one’s proper parts). I still think that this relational analysis is largely correct, and here (...) I provide additional support for it and defend it against some objections that have been raised. In the process I aim to make the account somewhat more precise, especially by contrasting it with a grounding approach to defining the intrinsic/extrinsic distinction. (shrink)

Debriefing is a standard ethical requirement for human research involving the use of deception. Little systematic attention, however, has been devoted to explaining the ethical significance of debriefing and the specific ethical functions that it serves. In this article, we develop an account of debriefing as a tool of moral accountability for the prima facie wrong of deception. Specifically, we contend that debriefing should include a responsibility to promote transparency by explaining the deception and its rationale, to provide an (...) apology to subjects for infringing the principle of respect for persons, and to offer subjects an opportunity to withdraw their data. We also present recommendations concerning the discussion of deception in scientific articles reporting the results of research using deception. (shrink)

The issue of communicated accountability is particularly important in Faith-Based Charity Organisations as the donated funds and use of those funds are often meant to fulfil religious obligations for the well-being of society. Integrating Stewart’s (1984) ladder of accountability with the Statement of Recommended Practice guidance for charities, this paper examines communicated accountability practices of Muslim and Christian Charity Organisations in England and Wales. Our content analysis results indicate communicated accountability to be generally limited, focusing on (...) providing basic descriptive information rather than judgement-based information. Our interviews with trustees and preparers of Trustee Annual Reports in Muslim Charity Organisations identified the reasons being due to high donor trust and consequently weak demand by stakeholders for the latter type of information, as well as internal organisational issues related to the organisational structure and culture, lack of internal professional expertise and high accountability cost. (shrink)

In recent decades, participants in the debate about whether we are free and responsible agents have tended with increasing frequency to begin their papers or books by fixing the terms “free” and “responsible” in clear ways to avoid misunderstanding. This is an admirable development, and while some misunderstandings have certainly been avoided, and positions better illuminated as a result, new and interesting questions also arise. Two ways of fixing these terms and identifying the underlying concepts have emerged as especially influential, (...) one that takes the freedom required for responsibility to be understood in terms of accountability and the other in terms of desert. In this paper, I start by asking: are theorists talking about the same things, or are they really participating in two different debates? Are desert and accountability mutually entailing? I tentatively conclude that they are in fact mutually entailing. Coming to this conclusion requires making finer distinctions among various more specific and competing accounts of both accountability and desert. Ultimately, I argue, that there is good reason to accept that accountability and desert have the same satisfaction conditions. (shrink)

Accountability is a cornerstone of the governance of artificial intelligence (AI). However, it is often defined too imprecisely because its multifaceted nature and the sociotechnical structure of AI systems imply a variety of values, practices, and measures to which accountability in AI can refer. We address this lack of clarity by defining accountability in terms of answerability, identifying three conditions of possibility (authority recognition, interrogation, and limitation of power), and an architecture of seven features (context, range, agent, (...) forum, standards, process, and implications). We analyse this architecture through four accountability goals (compliance, report, oversight, and enforcement). We argue that these goals are often complementary and that policy-makers emphasise or prioritise some over others depending on the proactive or reactive use of accountability and the missions of AI governance. (shrink)

In this article we explore how multinational corporations (MNCs) adopt assurance practices to develop and sustain organizational accountability for sustainability. Using a panel of Fortune Global 250 firms over a period of 10 years, we document the diffusion patterns of third-party assurance of sustainability reports. We specifically investigate how evolving auditing practices, namely diversity of assurance standards and type of assurance providers, shape the quality of sustainability assurance statements. The results illustrate great variability in the adoption of assurance practices (...) in the formative stages of this novel market. Our descriptive analysis indicates the relevance of external institutional pressure as well as internal resources and capabilities as underlying factors driving the adoption of assurance. Our evidence also suggests that several MNCs project a decoupled or symbolic image of accountability through assurance, thereby undermining the credibility of these verification practices. The paper contributes to the emerging literature on international accountability standards and emphasizes the need to enhance theory-based, cross-disciplinary knowledge related to auditing and accountability processes for sustainability. (shrink)

This paper examines relationships between accountants’ personal values and their moral reasoning. In particular, we hypothesize that there is an inverse relationship between accountants’ “Conformity” values and principled moral reasoning. This investigation is important because the literature suggests that conformity with rule-based standards may be one reason for professional accountants’ relatively lower scores on measures of moral reasoning (Abdolmohammadi et al. J Bus Ethics 16 (1997) 1717). We administered the Rokeach Values Survey (RVS) (Rokeach: 1973, The Nature of Human Values (...) (The Free Press, New York)) and the Defining Issues Test (DIT) (Rest: 1979, Development in Judgment Moral Issues (University of Minnesota Press, Minneapolis, MN)) to164 graduating accounting students enrolled in capstone courses at two universities in the Northeastern United States. As potential entrants into the accounting profession, these subjects bring their values and moral reasoning to bear on attitudes and behaviors in the workplace. We find a highly significant inverse relationship between “Conformity” values and principled moral reasoning (i.e., those who prefer Conformity values have lower levels of moral reasoning). However, we also find that accounting students as a group do not prefer Conformity values above other values such as Self-actualization and Idealism, and we find positive relationships between Self-actualization and Idealism values and moral reasoning. Implications for values and ethics research are discussed. (shrink)

We add texture to the conclusion of Duchon and Drake (Journal of Business Ethics, 85, 2009, 301) that extreme narcissism is associated with unethical conduct. We argue that the special features possessed by financial accounting facilitate extreme narcissism in susceptible CEOs. In particular, we propose that extremely narcissistic CEOs are key players in a recurring discourse cycle facilitated by financial accounting language and measures. Such CEOs project themselves as the corporation they lead, construct a narrative about the corporation and themselves (...) using financial accounting measures, and then reflect on how their accounting-constructed performance is perceived by stakeholders. We do not present empirical evidence about whether the use of accounting language and measures leads to unethical behaviour by extreme narcissistic CEOs — although the conclusions of Duchon and Drake (2009) suggest empirical support is probable. Rather, we focus on developing alertness to the potential for accounting, when engaged by an extremely narcissistic CEO, to be a precursor or implement of unethical behaviour. (shrink)

This essay warns of eroding accountability in computerized societies. It argues that assumptions about computing and features of situations in which computers are produced create barriers to accountability. Drawing on philosophical analyses of moral blame and responsibility, four barriers are identified: 1) the problem of many hands, 2) the problem of bugs, 3) blaming the computer, and 4) software ownership without liability. The paper concludes with ideas on how to reverse this trend.

This comprehensive study offers a balanced assessment of libertarian accounts of free will. Bringing to bear recent work on action, causation, and causal explanation, Clarke defends a type of event-causal view from popular objections concerning rationality and diminished control. He subtly explores the extent to which event-causal accounts can secure the things for the sake of which we value free will, judging their success here to be limited. Clarke then sets out a highly original agent-causal account, one that integrates agent (...) causation and nondeterministic event causation. He defends this view from a number of objections but argues that we should find the substance causation required by any agent-causal account to be impossible. Clarke concludes that if a broad thesis of incompatibilism is correct--one on which both free will and moral responsibility are incompatible with determinism--then no libertarian account is entirely adequate. (shrink)

In this paper, I first present an overview of Asay’s _A Theory of Truthmaking_, highlighting what I take to be some of its most attractive features, especially his re-invigoration of the ontological understanding of truthmaking and his defence of ontology-first truthmaking over explanation-first truthmaking. Then, I articulate what I take to be a puzzling potential inconsistency: (a) he appeals to considerations to do with aboutness in criticising how well ontological views account for truth while (b) ruling out aboutness from the (...) right account of truthmaking. He argues, instead, that necessitation is both necessary and sufficient for truthmaking (§3.3). I suggest that adding aboutness to one’s account in the right way is not just compatible with but important for ontology-first truthmaking. I do all this to invite Asay to clarify his position on these matters. Overall, Asay’s worldview displays the fruitfulness of an ontologically serious approach to metaphysics that puts truthmaking centre-stage. (shrink)

The way in which accountability is currently employed in business ethics practice is based on a few central assumptions. It is assumed, for instance, that ethical failures result from the deliberate, rational decision-making of moral agents. A second important assumption is that there is a direct cause and effect relationship between the decisions and actions of individuals and the consequences of those decisions. Furthermore, the current approach towards accountability failures relies on the ability on legal sanctions to deter (...) agents from ethical lapses. This paper will argue that these three assumptions do not survive critical interrogation and that our understanding of accountability therefore has to be reconsidered. It will propose that accountability be reconceived as a relational responsiveness towards stakeholders. (shrink)

The ever-increasing application of algorithms to decision-making in a range of social contexts has prompted demands for algorithmic accountability. Accountable decision-makers must provide their decision-subjects with justifications for their automated system’s outputs, but what kinds of broader principles should we expect such justifications to appeal to? Drawing from political philosophy, I present an account of algorithmic accountability in terms of the democratic ideal of ‘public reason’. I argue that situating demands for algorithmic accountability within this justificatory framework (...) enables us to better articulate their purpose and assess the adequacy of efforts toward them. (shrink)

It is believed that the atmosphere in which employees carry out their responsibilities influences whether employees will behave ethically. An important factor contributing to the integrity of the financial reporting process is the tone set by senior management (i.e., the corporate environment). This study was conducted to describe financial accountants'' perceptions of management''s ethical standards. These perceptions are based on both management''s actions and management''s expectations of the employee. This researcher also attempted to identify demographic variables that are related to (...) these perceptions. The results are based on a survey mailed to 400 CPAs who prepare financial reports. Accountants generally perceive management''s conduct as ethical and believe that management expects them to behave ethically. Of particular interest is that respondents have more positive attitudes about management''s expectations of them than they do about management''s own actions in terms of ethical behavior. The majority of respondents reported at least some pressure to achieve short-term performance targets. Management level, industry, size of an organization, and gender were all found to be related to employee perceptions. (shrink)

Preparers of financial statements are in a position to manipulate the view of economic reality presented in those statements to interested parties. This paper examines two principal categories of manipulative behaviour. The term macro-manipulation is used to describe the lobbying of regulators to persuade them to produce regulation that is more favourable to the interests of preparers. Micro-manipulation describes the management of accounting figures to produce a biased view at the entity level. Both categories of manipulation can be viewed as (...) attempts at creativity by financial statement preparers. The paper analyses two cases of manipulation. First, it describes a recent case of significant and successful lobbying against the accounting regulator in the USA. The second case examines some recent Spanish earnings manipulation to demonstrate the effects of biased reporting at the entity level. Both types of creativity are considered in an ethical context. The paper concludes that the manipulations described in it can be regarded as morally reprehensible. They are not fair to users, they involve an unjust exercise of power, and they tend to weaken the authority of accounting regulators. (shrink)

Critics of SRI have said little about the integrity of corporate representations resulting in screening inclusion or exclusion. This is surprising given social and environmental accounting research that finds corporate posturing and deception in the absence of external verification, and a parallel body of literature describing corporate "greenwashing" and other forms of corporate disinformation. In this paper I argue that the problems and challenges of ensuring fair and accurate corporate social reporting mirror those accompanying corporate compliance with law. Similarities and (...) points of convergence between social reporting and corporate compliance are discussed, along with proposals for reform. (shrink)

Abstract:This essay argues that moral accountability depends upon having a shared system of social norms. In particular, it argues that the Strawsonian reactive attitude of resentment is only fitting when people can reasonably expect a mutual recognition of the justified demands to which they are being held. Though such recognition should not typically be expected of moral demands that are thought to be independent of any social practice, social norms can ground such mutual recognition. On this account, a significant (...) part of a society’s social norms are also properly seen as moral norms. The essay defends this overlap of social and moral norms in contrast to views on which moral norms and social norms are sharply distinguished. Lastly, the essay concludes by addressing challenges for accountability in circumstances of norm change. (shrink)

According to Palazzo and Scherer, the changing role of business corporations in society requires that we take new measures to integrate these organizations into society-wide processes of democratic governance. We argue that their model of integration has a fundamental problem. Instead of treating business corporations as agents that must be held accountable to the democratic reasoning of affected parties, it treats corporations as agents who can hold others accountable. In our terminology, it treats business corporations as “supervising authorities” rather than (...) “functionaries.” The result is that Palazzo and Scherer’s model does not actually address the democratic deficit that it is meant to solve. In order to fix the problem, we advocate removing business corporations from any policymaking role in political CSR and limiting participation to political NGOs and other groups that meet the standards we set out for a politically representative organization (PRO). (shrink)

According to commitment accounts of assertion, asserting is committing oneself to something’s being the case, where such commitment is understood in terms of norms governing a social practice. I elaborate and compare two version of such accounts, liability accounts (associated with C.S. Peirce) and dialectical norm accounts (associated with Robert Brandom), concluding that the latter are more defensible. I argue that both versions of commitment account possess a potential advantage over rival normative accounts of assertion in that they needn’t presuppose (...) any notion of an assertion’s correctness. Additionally, I show how dialectical norm accounts can explain relations between assertion and truth. After setting forth objections that have been raised against commitment accounts, I argue that responses are available on behalf of dialectical norm accounts. Finally, I propose that a liberalized dialectical norm account can illuminate phenomena sometimes seen as supporting truth relativism. (shrink)

Much of the recent scholarship on the problem of political accountability in Africa leans toward the proposition that it is largely a post-colonial phenomenon that was caused by the destruction of the democratic institutions that were inherited by Africa's political elites. By replacing the democratic institutions they inherited from European colonial powers with quasi-democratic and downright despotic structures, it is argued that African elites became increasingly unaccountable and, in the process, destroyed their otherwise robust economies and impoverished the vast (...) majority of their citizens. In reality, however, the problem of political accountability in Africa is far more complex than that in its origins, character and manifestations. This paper critically examines notions and models of political accountability to demonstrate that the sources of the problem of accountability in Africa are both domestic and external. I argue that, contrary to widespread perception that African states suffer from impunity and lack of accountability, African governments have demonstrated a remarkable degree of responsiveness or accountability in their external relations while remaining virtually unaccountable to their own citizens. Therefore, the solution to the problem of political accountability in Africa should include a combination of internal reforms as well as the concerted support of the international community to generate a robust and sustained demand for accountability of African governments to their citizens. (shrink)

This paper is a critique of Norman Daniels' and James Sabin's ‘Accountability for Reasonableness’ framework for making priority-setting decisions in health care in the face of widespread disagreement about values. Accountability for Reasonableness has been rapidly gaining worldwide acceptance, arguably to the point of becoming the dominant paradigm in the field of health policy. The framework attempts to set ground rules for a procedure that ensures that whatever decisions result will be fair, reasonable, and legitimate to the extent (...) that even those who would be adversely affected will have reason to abide by them. I argue that the framework's four conditions are inadequate to this task. While we certainly require a fair and legitimate procedure for making priority setting decisions in health care despite a lack of consensus on relevant ethical and political issues, we must significantly revise the four conditions, and we cannot avoid facing our substantive disagreements head on if we hope to arrive at decisions that would (and should) be acceptable to everyone. I offer two suggestions. First, there is need for greater public involvement in all stages of deliberation. Second, we should give up on the idea that we can simplify the task of democratic deliberation by disallowing particular kinds or reasons and types of reasoning. Reasons of all kinds should be on the table, but then should be judged on their merits, such as consistency, plausibility and explanatory power, without any regard for their alleged sources of authority. (shrink)

I shall present a problem about accountability, and its solution by Strawson’s ‘Freedom and Resentment’. Some readers of this don’t see it as a profound contribution to moral philosophy, and I want to help them. It may be helpful to follow up Strawson’s gracefully written discussion with a more staccato presentation. My treatment will also be angled somewhat differently from his, so that its lights and shadows will fall with a certain difference, which may make it serviceable even to (...) the converted. Also, I shall point to some disputable things in ‘Freedom and Resentment’, and offer repairs. So I wrote in the first published version of this paper. I wanted not only to be useful to others but also to elicit Strawson’s certificate of approval; and that hope was realized. In his ‘Reply’ Strawson wrote: ‘Bennett in the first eleven sections of his essay sets out and elaborates the essence of my position with such thorough and sympathetic understanding as to leave me little to say.’ I also tried, unsuccessfully, to analyse with more precision Strawson’s concept of reactive attitude, and to explore the extent of and reasons for the incompatibility between reactive attitudes and the objective attitude. I hoped that the display of my failures would induce Strawson to tackle the problems himself, with more success. No such luck! He wrote: ‘Bennett seeks . . . to produce a tighter and more unified organisation of the phenomena . . . than I achieved in “Freedom and Resentment”’, but he did not return to the fray. On the contrary: ‘It does not seem to me to matter if a strict definition [of ‘reactive’] is not to be had’; and he said nothing about reasons for the reactive/objective conflict. In the present version of the paper, I expound ‘Freedom and Resentment’ much as before. Since my attempts to tighten and deepen the theory failed to hook Strawson, and are not of much intrinsic interest, I now omit them. I shall, however, add an application of the doctrines of ‘Freedom and Resentment’ to the most basic philosophical question regarding punishment.. (shrink)

Accountability and responsibility are key concepts in the academic and societal debate on Autonomous Weapon Systems, but these notions are often used as high-level overarching constructs and are not operationalised to be useful in practice. “Meaningful Human Control” is often mentioned as a requirement for the deployment of Autonomous Weapon Systems, but a common definition of what this notion means in practice, and a clear understanding of its relation with responsibility and accountability is also lacking. In this paper, (...) we present a definition of these concepts and describe the relations between accountability, responsibility, control and oversight in order to show how these notions are distinct but also connected. We focus on accountability as a particular form of responsibility—the obligation to explain one’s action to a forum—and we present three ways in which the introduction of Autonomous Weapon Systems may create “accountability gaps”. We propose a Framework for Comprehensive Human Oversight based on an engineering, socio-technical and governance perspective on control. Our main claim is that combining the control mechanisms at technical, socio-technical and governance levels will lead to comprehensive human oversight over Autonomous Weapon Systems which may ensure solid controllability and accountability for the behaviour of Autonomous Weapon Systems. Finally, we give an overview of the military control instruments that are currently used in the Netherlands and show the applicability of the comprehensive human oversight Framework to Autonomous Weapon Systems. Our analysis reveals two main gaps in the current control mechanisms as applied to Autonomous Weapon Systems. We have identified three first options as future work for the design of a control mechanism, one in the technological layer, one in the socio-technical layer and one the governance layer, in order to achieve comprehensive human oversight and ensure accountability over Autonomous Weapon Systems. (shrink)

A popular view of harming is the causal account (CA), on which harming is causing harm. CA has several attractive features. In particular, it appears well equipped to deal with the most important problems for its main competitor, the counterfactual comparative account (CCA). However, we argue that, despite its advantages, CA is ultimately an unacceptable theory of harming. Indeed, while CA avoids several counterexamples to CCA, it is vulnerable to close variants of some of the problems that beset CCA.

In this essay I analyze some conceptual difficulties associated with the demand that global institutions be made more democratically accountable. In the absence of a world state, it may seem inconsistent to insist that global institutions be accountable to all those subject to their decisions while also insisting that the members of these institutions, as representatives of states, simultaneously remain accountable to the citizens of their own countries for the special responsibilities they have towards them. This difficulty seems insurmountable in (...) light of the widespread acceptance of a state-centric conception of human rights, according to which states and only states bear primary responsibility for the protection of their citizens' rights. Against this conception, I argue that in light of the current structures of global governance the monistic ascription of human rights obligations to states is no longer plausible. Under current conditions, states are bound to fail in their ability to protect the human rights of their citizens whenever potential violations either stem from transnational regulations or are perpetrated by non-state actors. In order to show the plausibility of an alternative, pluralist conception of human rights obligations I turn to the current debate among scholars of international law regarding the human rights obligations of non-state actors. I document the various ways in which these obligations could be legally entrenched in global financial institutions such as the WTO, the IMF and the World Bank. These examples indicate feasible methods for strengthening the democratic accountability of these institutions while also respecting the accountability that participating member states owe to their own citizens. I conclude that, once the distinctions between the obligations to respect, protect and fulfill human rights are taken into account, no conceptual difficulty remains in holding states and non-state actors accountable for their respective human rights obligations. (shrink)

Norman Daniels' and James Sabin's theory of “accountability for reasonableness” (A4R) is a much discussed account of due process for decision-making on health care priority setting. Central to the theory is the acceptance that people may justifiably disagree on what reasons it is relevant to consider when priorities are made, but that there is a core set of reasons, that all centre on fairness, on which there will be no disagreement. A4R is designed as an institutional decision process which (...) will ensure that only those reasons which everybody will agree are relevant and appropriate form part of decision-making. The argument which we will put forward in this paper questions whether it is a simple matter to delineate the core set of reasons and claims that it is a potential problem in A4R that it does not provide an indication of the exact content of this process.The paper first briefly outlines the content of A4R. It is argued that disagreement on what services should be high priorities cannot be resolved solely with a reference to “due process.” In order to retain consistency over time, decision-makers are required to agree and articulate what reasons qualify as relevant and how conflicting reasons are to be balanced in the course of the process.The second and main part of the paper then considers how the reason of “solidarity” can be handled within the A4R framework, and it is shown that deciding whether solidarity should be admitted to the core set of allowable reasons is not a simple matter. (shrink)

This paper explores the prospects for dispositional accounts of abilities. According to so-called new dispositionalists, an agent has the ability to Φ iff they have a disposition to Φ when trying to Φ. We show that the new dispositionalism is beset by some problems that also beset its predecessor, the conditional analysis of abilities, and bring up some further problems. We then turn to a different approach, which links abilities not to motivational states but to the notion of success, and (...) consider ways of implementing that approach. Our results suggest that there are principled disanalogies between abilities and disposition which prevent any dispositional account of abilities from succeeding. (shrink)

This chapter examines naturalistic accounts of mental disorder: accounts that define disorder as biological dysfunction. There are three such accounts: an eliminativist account ; a forward-looking or goal-contribution account and a backward-looking or evolutionary account. I argue first, and contra Szasz, that biological functions can be attributed at a mental level. But our mental architecture might simultaneously support many different ways of attributing function claims, which might undermine a strong naturalism about mental disorder. Second, I argue that Boorse's forward-looking account (...) of disorder as dysfunction is not value-free. Third, I argue that Wakefield's backward-looking account does not accurately map onto our disorder judgments or medical purposes. I conclude that whilst Boorse's forward-looking account of disorder as dysfunction tracks medical usage better than Wakefield's evolutionary account, a truly value-free account of mental disorder cannot be sustained. (shrink)

The principal aim of this essay is to explore aspects of the phenomenon of moral conversation at work in ascriptions of responsibility. A corollary aim will be to understand the variety of freedom we regard as foundational to ascriptions of responsibility. To ascribe responsibility to a person is to judge that the person is accountable for her behavior. Accountability demands that a person be a moral interlocutor; being a moral interlocutor requires that a person is alert to moral reasons (...) in favor of or against the behavior in question and requires that a person is a discursive partner. So understood, ascriptions of responsibility may be characterized as resting on some version of a contractualist theory of morality, where one mark of fitness for membership in the community of moral agents is an ability to adjust one’s behavior in keeping with norms that others could not reasonably reject. (shrink)

In this paper I will compare two competing accounts of assertion: the knowledge account and the justified belief account. When it comes to the evidence that is typically used to assess accounts of assertion – including the evidence from lottery propositions, the evidence from Moore’s paradoxical propositions and the evidence from conversational patterns – I will argue that the justified belief account has at least as much explanatory power as its rival. I will argue, finally, that a close look at (...) the ways in which assertions can be challenged and retracted reveals a certain advantage for the justified belief account. The paper will touch upon a number of further topics along the way, including the logical interaction between knowledge and justified belief, the nature of defeat, and the hypothesis that knowledge and justified belief are normatively coincident goals. (shrink)

Evaluativism is best thought of as a way of enriching a perceptual view of pain to account for pain’s unpleasantness or painfulness. Once it was common for philosophers to contrast pains with perceptual experiences (McGinn 1982; Rorty 1980). It was thought that perceptual experiences were intentional (or content-bearing, or about something), whereas pains were representationally blank. But today many of us reject this contrast. For us, your having a pain in your toe is a matter not of your sensing “pain-ly” (...) or encountering a sense-datum, but of your having an interoceptive experience representing (accurately or inaccurately) that your toe is in a particular experience-independent condition, such as undergoing a certain “disturbance” or being damaged or in danger (Armstrong 1962; Tye 1995). But even if such representational content makes an experience a pain, a further ingredient seems required to make the pain unpleasant. According to evaluativism, the further ingredient is the experience’s possession of evaluative content: its representing the bodily condition as bad for the subject. In this chapter, I elaborate evaluativism, locate it among alternatives, and explain its attractions and challenges. (shrink)

This chapter distinguishes between two concepts of moral responsibility. We are responsible for our actions in the first sense only when those actions reflect our identities as moral agents, i.e. when they are attributable to us. We are responsible in the second sense when it is appropriate for others to enforce certain expectations and demands on those actions, i.e. to hold us accountable for them. This distinction allows for an account of moral responsibility for implicit bias, defended here, on which (...) people may lack attributability for actions caused by implicit bias but are still accountable for them. What this amounts to is leaving aside appraisal-based forms of moral criticism such as blame and punishment in favor of non-appraising forms of accountability. This account not only does more justice to our moral experience and agency, but will also lead to more effective practices for combating the harms of implicit bias. (shrink)

This paper explores how accountability might make otherwise obscure and inaccessible algorithms available for governance. The potential import and difficulty of accountability is made clear in the compelling narrative reproduced across recent popular and academic reports. Through this narrative we are told that algorithms trap us and control our lives, undermine our privacy, have power and an independent agential impact, at the same time as being inaccessible, reducing our opportunities for critical engagement. The paper suggests that STS sensibilities (...) can provide a basis for scrutinizing the terms of the compelling narrative, disturbing the notion that algorithms have a single, essential characteristic and a predictable power or agency. In place of taking for granted the terms of the compelling narrative, ethnomethodological work on sense-making accounts is drawn together with more conventional approaches to accountability focused on openness and transparency. The paper uses empirical material from a study of the development of an “ethical,” “smart” algorithmic videosurveillance system. The paper introduces the “ethical” algorithmic surveillance system, the approach to accountability developed, and some of the challenges of attempting algorithmic accountability in action. The paper concludes with reflections on future questions of algorithms and accountability. (shrink)

In this paper, I both propose and discuss a novel account of truthmaking. I begin by showing what truthmaking is not: it is not grounding and it is not correspondence. I then show what truthmaking is by offering an account that appeals both to grounding and what I call ‘deep correspondence’. After I present the account and show that it is an account that unifies, I put it to work by showing how it can overcome an objection to truthmaking, how (...) we can get truthmaking from correspondence, what it says about truthmaker necessitation, and how it can explain a connection between truthmaker maximalism and pluralism about truth. (shrink)

This article assesses the proliferation of international accountability standards (IAS) in the recent past. We provide a comprehensive overview about the different types of standards and discuss their role as part of a new institutional infrastructure for corporate responsibility. Based on this, it is argued that IAS can advance corporate responsibility on a global level because they contribute to the closure of some omnipresent governance gaps. IAS also improve the preparedness of an organization to give an explanation and a (...) justification to relevant stakeholders for its judgments, intentions, acts and omissions when appropriately called upon to do so. However, IAS also face a variety of problems impeding their potential to help address social and environmental issues. The contribution of the four articles in this special section is discussed in the context of standards’ problems and opportunities. The article closes by outlining a research agenda to further develop and extend the scholarly debate around IAS. (shrink)

Among the most important questions in the metaphysics of science are "What are the natures of fundamental laws and chances?" and "What grounds the direction of time?" My aim in this paper is to examine some connections between these questions, discuss two approaches to answering them and argue in favor of one. Along the way I will raise and comment on a number of issues concerning the relationship between physics and metaphysics and consequences for the subject matter and methodology of (...) metaphysics. (shrink)

This study bridged the gap in the literature by exploring the overlaps between public financial accountability and religious sentiments. Previous studies have considered accountability in specific religions and religious organisations through the expositions of their application of accounting concepts and procedures. However, the ways in which religious sentiments affect public accountability are rarely researched. Yet, religion and religious sentiments play central roles in the lived experiences of many people and affect their decisions and perceptions. We used the (...) issuance of Sukuk as a way to understanding how religious sentiments can impact public financial accountability. Our analysis of the online commentaries on the media report of the Sukuk issuance relied on the theory of Symbolic Interactionism and an interpretivist research approach that recognises multiple realities and supports exploring people’s lived experiences. Symbolic Interactionism suggests that people create meanings from their interactions with others through symbols, actions and multiple roles in social settings. Our findings showed that the Sukuk issuance elicited conflicting symbolic meanings amongst Netizens that affected their opinions of governments’ efforts to enhance public infrastructure using alternative financing options. We argued that clarity on the intersection between religious sentiment and public financial accountability can lead to deeper understanding on the nature of public accountability. It could also support the design of appropriate accountability frameworks especially in contexts with social fissures capable of undermining public accountability. (shrink)

I defend a theory of the way in which death is a harm to the person who dies that fits into a larger, unified account of harm ; and includes an account of the time of death's harmfulness, one that avoids the implications that death is a timeless harm and that people have levels of welfare at times at which they do not exist.

This study investigates how one important accounting professional authority—CPA Canada—discusses accounting ethics and exhorts its members to think about ethics-related issues. To do this, we rely on empirical evidence of the types of arguments used by CPA Canada to describe what they consider acceptable moral justifications in a variety of practical situations that accountants may encounter. We argue that the articles contained in the profession’s primary publication for all members, CPA Magazine, offer a wealth of such evidence. We analyze 237 (...) articles about accounting ethics that were published in CPA Magazine from January 2000 to December 2017, and find evidence of moral pluralism. Six categories of justifications dominate: private commitments, utility, perfectionist ends, general duties, and specific obligations, plus self-interest. Of these categories, the specific obligations logic is the most widely used. We offer a tentative explanation, and discuss the implications of our findings for a better grasp of the complexities of accountants’ practical conflicts and a rethink of the ongoing tension between professionalism and commercialism. (shrink)

The first part of this paper makes five points: First, the problem of Otherness is different and differently constructed in modern differentiated societies. Therefore, approaches to Otherness based on traditional notions of difference and boundary between societies and systems of shared belief will not suffice; Second, because solidarity can no longer be maintained through boundaries between ingroup and outgroup, social cohesion has to take a different form; Third, to the extent that Otherness is not a condition of demographic, or belief (...) based, exclusion in modern societies, but rather something that happens to people otherwise available to one another in interaction, othering is a processthat occurs over the course of interaction, turn by turn, not a set of beliefs or a state of mind; Fourth, othering may be supported by accounts and narratives, and these may exist before the fact – or be articulated after the fact. But, over the course of an ongoing interaction, beliefs and narratives do not explain what goes wrong with practices; Fifth, practices require reciprocity and trust. Therefore, practices require a morestringent form of morality – not a less stringent form – and moresocial cohesion – not less – than traditional society.The second part of the paper illustrates these five points with an extended analysis of a cross-race interaction in which accounts are invoked, reciprocity breaks down, and participants are rendered as Accountable Others. (shrink)

In this article, I analyze norm enforcement on social media, specifically cases where an agent has committed a moral transgression online and is brought to account by an Internet mob with incongruously injurious results in their offline life. I argue that users problematically imagine that they are members of a particular kind of moral community where shaming behaviors are not only acceptable, but morally required to ‘take down’ those who appear to violate community norms. I then demonstrate the costs that (...) are associated with this strategy; the most worrisome being those that distort the nature of moral dialog and the purpose and effectiveness of accountability practices online, creating a vitriolic and polarising online environment. Because of these negative consequences, I suggest that we ought to hold others accountable for restorative ends. I argue that restorative accountability practices can help us cultivate new norms online that rely less for their enforcement upon negative acts such as shame, and more upon positive acts that focus upon the most appropriate way to make amends to the victim(s) and the community. In this sense, restorative accountability incorporates important elements from the ethics of care, a relational ethics that values creating, promoting, and restoring good social and personal relationships. I conclude by arguing that accountability practices premised on the ethics of care produce better outcomes for the victim (s) of a moral violation, the transgressor, and the community. (shrink)

Work in Argumentation Studies (AS) and Studies in Expertise and Experience (SEE) has been proceeding on converging trajectories, moving from resistance to expert authority to a cautious acceptance of its legitimacy. The two projects are therefore also converging on the need to account for how, in the course of complex and confused civic deliberations, nonexpert citizens can figure out which statements from purported experts deserve their trust. Both projects recognize that nonexperts cannot assess expertise directly; instead, the nonexpert must judge (...) whether to trust the expert. But how is this social judgment accomplished? A normative pragmatic approach from AS can complement and extend the work from SEE on this question, showing that the expert’s putting forward of his view and “bonding” it with his reputation for expertise works to force or “blackmail” his audience of citizens into heeding what he says. Appeals to authority thus produce the visibility and accountability we want for expert views in civic deliberations. (shrink)

This paper tries to show that there is an important virtue (with no generally recognized name) that could be called “accountability.” This virtue is a trait of a person who embraces being held accountable and consistently displays excellence in relations in which the person is held accountable. After describing the virtue in more detail, including its motivational profile, some core features of this virtue are described. Empirical implications and an agenda for future research are briefly discussed. Possible objections to (...) the virtue are considered and rebutted, and relations to other virtues, particularly the personal virtue of justice, are discussed. In conclusion, we suggest that though this virtue has not received the attention it deserves in contemporary society, it has been more clearly recognized in other cultures. Some of the reasons for the partial eclipse of the virtue are understandable and justifiable, but there are good reasons to think our society would be improved if we paid more attention to accountability from a virtue perspective. (shrink)

In this article it is argued that there are notable parallels between all of the different strands within ethics on the one hand, and accountancy on the other that, in teaching, can be drawn upon to enhance students’ understanding of the latter. Accountancy, part of economics, draws on utilitarian ethics, but not solely so. Accounting, in addition, draws on deontological and communitarian strands in ethics. The article suggests that the teaching of accounting – especially to non-economists – would benefit substantially (...) from highlighting and developing these parallels. (shrink)

I respond here to an argument in David Shoemaker’s recent essay, “Attributability, Answerability, and Accountability: Toward a Wider Theory of Moral Responsibility.” Shoemaker finds that “Scanlonian” approaches to moral blame err insofar as they do not include a capacity to respond to moral considerations among the conditions on blameworthiness. Shoemaker argues that wrongdoers must be able to respond to moral reasons for their behavior to express the disrespect to which blaming attitudes like resentment respond. I offer reasons for rejecting (...) this argument. (shrink)

This paper explores the strategies organizations use to demonstrate their accountability for biodiversity and legitimize their impact in this area through the use of techniques of neutralization. Neutralization aims to manage stakeholder impressions on very socially sensitive issues. Based on the content analysis of 148 sustainability reports from mining organizations, the study sheds light on the successful use of rhetoric in reports on non-measurable and potentially unaccountable issues. Specifically, the study shows that mining organizations use four main techniques of (...) neutralization when they explain their impact on biodiversity. When they address stakeholders, they defend their social legitimacy and environmental responsiveness using one of the four techniques: they claim of a net positive or neutral impact on biodiversity, they deny that they have a significant impact, they distance themselves from the impact of their actions, and they play down their responsibilities. The study contributes to the literature on corporate sustainability and accounting for stakeholders. It focuses on under-researched issues such as the management of biodiversity and the tactics used to rationalize negative impacts. The study also bridges the gap between theories about organizational legitimacy, impression management, and techniques of neutralization. (shrink)

Recent views of reasons and rationality make it plausible that it can sometimes be rational to do what you have no reason to do. A number of writers have concluded that if this is so, rationality is not normative. But this is a mistake. Even if we assume a tight connection between reasons and normativity, the normativity of rationality does not require that there is always reason to be rational. The first half of this paper illustrates this point with reference (...) to the subjective reasons account of rationality. The second half suggest that this point may have been missed because of certain similarities between the subjective reasons account and the importantly different transparency account. On the transparency account, rationality seems not to be normative. I think it is often assumed that what goes for the transparency account goes for the subjective reasons account as well. But I argue that this is a mistake. A corollary is that the subjective reasons account has an important advantage over the transparency account, given how plausible it is that rationality is normative. (shrink)