Management accounting and control seeks to provide information that substantiates decision-making at all firm levels and thus may also foster ethical decision-making. Against this background, this article presents a systematic literature review of research on management accounting and control and business ethics that has been published in the Journal of Business Ethics. Through this review, we intend to bring to the forefront a research topic that has been widely neglected in broader literature reviews on accounting ethics research and that has (...) been covered by a small number of articles published by traditional leading accounting journals only. Our systematic literature review is guided by a theoretical framework that integrates the decision-facilitating and decision-influencing roles of management accounting and control information and the stages of the ethical decision-making process. Through this theoretical lens, we analyze 64 management accounting and control articles published in the Journal of Business Ethics over more than three decades. Synthesizing and structuring this research, we discuss prior accomplishments and elaborate on avenues for future research. (shrink)

Arguments for or against a trend in the evolution of complexity are weakened by the lack of an unambiguous definition of complexity. Such definitions abound for both dynamical systems and biological organisms, but have drawbacks of either a conceptual or a practical nature. Physical complexity, a measure based on automata theory and information theory, is a simple and intuitive measure of the amount of information that an organism stores, in its genome, about the environment in which it evolves. It is (...) argued that physical complexity must increase in molecular evolution of asexual organisms in a single niche if the environment does not change, due to natural selection. It is possible that complexity decreases in co‐evolving systems as well as at high mutation rates, in sexual populations, and in time‐dependent landscapes. However, it is reasoned that these factors usually help, rather than hinder, the evolution of complexity, and that a theory of physical complexity for co‐evolving species will reveal an overall trend towards higher complexity in biological evolution. BioEssays 24:1085–1094, 2002. © 2002 Wiley‐Periodicals, Inc. (shrink)

There is no doubt that it is in Germany that educational science developed as a scientific discipline in its own right when humanist pedagogics, empirical ...

(2003). Perfecting the Individual: Wilhelm von Humboldt's concept of anthropology, Bildung and mimesis. Educational Philosophy and Theory: Vol. 35, No. 2, pp. 241-249.

Temporal binding occurs when people observe two events that they believe to be causally connected: They underestimate the length of the interval between those two events, when compared with their estimates of the length of intervals between events they believe to be causally unrelated. I discuss temporal binding in the context of Dennett and Kinsbourne’s (Behavioral and Brain Sciences, 15(2), 183–201, 1992) influential argument levelled at what they call ‘Cartesian Materialism’. In particular, I argue that Dennett and Kinsbourne’s argument trades (...) on a representational conception of perceptual experience, which blurs the boundary between perception and judgement, and that temporal binding can serve as a case study for developing an alternative, relational, conception of perceptual experience and of its relation to judgement. Based on research on the mechanisms underlying temporal binding, I provide an explanation of the phenomenon in which perception and judgement play clearly distinct roles. (shrink)

Logik ist ein unveranderter, hochwertiger Nachdruck der Originalausgabe aus dem Jahr 1873. Hansebooks ist Herausgeber von Literatur zu unterschiedlichen Themengebieten wie Forschung und Wissenschaft, Reisen und Expeditionen, Kochen und Ernahrung, Medizin und weiteren Genres.Der Schwerpunkt des Verlages liegt auf dem Erhalt historischer Literatur.Viele Werke historischer Schriftsteller und Wissenschaftler sind heute nur noch als Antiquitaten erhaltlich. Hansebooks verlegt diese Bucher neu und tragt damit zum Erhalt selten gewordener Literatur und historischem Wissen auch fur die Zukunft bei.".

Promotion of pro-social attitudes and moral behaviour is a crucial and challenging task for social orders. As traditional ways such as moral education have some, but apparently and unfortunately only limited effect, some authors have suggested employing biomedical means such as pharmaceuticals or electrical stimulation of the brain to alter individual psychologies in a more direct way — moral bioenhancement. One of the salient questions in the nascent ethical debate concerns the impact of such interventions on human freedom. Advocates argue (...) that moral bioenhancements do not pose a serious threat to freedom. This contention, however, is based on an overly narrow, if not impoverished, sense of freedom, which comprises only freedom of action and freedom of will. Mind-altering interventions primarily affect another sense of freedom: freedom of mind, a concept that has not received much attention although it should rank among the most important legal and political freedoms. The article introduces three senses of mental freedom potentially infringed upon by moral bioenhancement and places it in a broader perspective. Ignorance of mental freedom has far-ranging consequences for the shape of the political and legal order at large. As many advocates are apparently not aware of the freedoms they seek to undermine, their calls for moral enhancement programmes are dangerously premature. (shrink)

Abstracts These are abstracts of the papers that receive a reply, not of the replies themselves. The abstracts appear in the alphabetical order of the authors' names; for the contributions to the ...

Art is not only autonomous, following its own law, different from nonaesthetic reason, but sovereign: it subverts the rule of reason.In this book Christoph Menke attempts to explain art's sovereign power to subvert reason without falling ...

Philosophy and Phenomenological Research, EarlyView.

_Nietzsche: Naturalism and Interpretation_ offers a resolution of one of the most vexing problems in Nietzsche scholarship. As perhaps the most significant predecessor of more recent attempts to formulate a postmetaphysical epistemology and ontology, Nietzsche is considered by many critics to share this problem with his successors: How can an antifoundationalist philosophy avoid vicious relativism and legitimate its claim to provide a platform for the critique of arguments, practices, and institutions? Christoph Cox argues that Nietzsche successfully navigates between relativism (...) and dogmatism, accepting the naturalistic critique of metaphysics and theology provided by modern science, yet maintaining that a thoroughgoing naturalism must move beyond scientific reductionism. It must accept a central feature of aesthetic understanding: acknowledgment of the primacy and irreducibility of interpretation. This view of Nietzsche's doctrines of perspectivism, becoming, and will to power as products of an overall naturalism balanced by a reciprocal commitment to interpretationism will spur new discussions of epistemology and ontology in contemporary thought. (shrink)

We present an embedding of quantified multimodal logics into simple type theory and prove its soundness and completeness. A correspondence between QKπ models for quantified multimodal logics and Henkin models is established and exploited. Our embedding supports the application of off-the-shelf higher-order theorem provers for reasoning within and about quantified multimodal logics. Moreover, it provides a starting point for further logic embeddings and their combinations in simple type theory.

Nietzsche: Naturalism and Interpretation offers a resolution of one of the most vexing problems in Nietzsche scholarship. As perhaps the most significant predecessor of more recent attempts to formulate a postmetaphysical epistemology and ontology, Nietzsche is considered by many critics to share this problem with his successors: How can an antifoundationalist philosophy avoid vicious relativism and legitimate its claim to provide a platform for the critique of arguments, practices, and institutions? -/- Christoph Cox argues that Nietzsche successfully navigates between (...) relativism and dogmatism, accepting the naturalistic critique of metaphysics and theology provided by modern science, yet maintaining that a thoroughgoing naturalism must move beyond scientific reductionism. It must accept a central feature of aesthetic understanding: acknowledgment of the primacy and irreducibility of interpretation. This view of Nietzsche's doctrines of perspectivism, becoming, and will to power as products of an overall naturalism balanced by a reciprocal commitment to interpretationism will spur new discussions of epistemology and ontology in contemporary thought. (shrink)

I examine some recent claims put forward by L. A. Paul, Barry Dainton and Simon Prosser, to the effect that perceptual experiences of movement and change involve an (apparent) experience of ‘passage’, in the sense at issue in debates about the metaphysics of time. Paul, Dainton and Prosser all argue that this supposed feature of perceptual experience – call it a phenomenology of passage – is illusory, thereby defending the view that there is no such a thing as passage, conceived (...) of as a feature of mind-independent reality. I suggest that in fact there is no such phenomenology of passage in the first place. There is, however, a specific structural aspect of the phenomenology of perceptual experiences of movement and change that can explain how one might mistakenly come to the belief that such experiences do involve a phenomenology of passage. (shrink)

We can not just see, hear or feel how things are at a time, but we also have perceptual experiences as of things moving or changing. I argue that such temporal experiences have a content that is tenseless, i.e. best characterized in terms of notions such as 'before' and 'after' (rather than, say, 'past', 'present' and 'future'), and that such experiences are essentially of the nature of a process that takes up time, viz., the same time as the process that (...) is being experienced. Both claims have been made before, though usually separately from each other, and I don't believe the connection between them has been sufficiently recognized. (shrink)

In apparent motion experiments, participants are presented with what is in fact a succession of two brief stationary stimuli at two different locations, but they report an impression of movement. Philosophers have recently debated whether apparent motion provides evidence in favour of a particular account of the nature of temporal experience. I argue that the existing discussion in this area is premised on a mistaken view of the phenomenology of apparent motion and, as a result, the space of possible philosophical (...) positions has not yet been fully explored. In particular, I argue that the existence of apparent motion is compatible with an account of the nature of temporal experience that involves a version of direct realism. In doing so, I also argue against two other claims often made about apparent motion, viz. that apparent motion is the psychological phenomenon that underlies motion experience in the cinema, and that apparent motion is subjectively indistinguishable from real motion. (shrink)

Henning's Philosophy after Marx recapitulates the history of Marx-interpretations as a history of misinterpretation. Illustrating how Marx's original theories are more sustainable than their critiques from sociology, economics or philosophy, the work culminates in a criticism of recent critical theories.

This article is an exercise in combining the exegesis, hermeneutical issues and application of 1 Timothy 2:12 in ecclesial contexts where this prohibition is still taken seriously as a Pauline injunction or, at least, as part of the canon of the Church. It surveys representative proposals in New Testament studies of dealing with this least compromising assertion regarding the teaching of women in early Christianity. It discusses the hermeneutical issues involved in exegesis and application and how one should relate this (...) prohibition to other New Testament references to women and their role in the early Christian communities. In closing, the article discusses whether and how this assertion can still be relevant in contemporary contexts when and where women have a very different role in society and church. (shrink)

_Nietzsche: Naturalism and Interpretation_ offers a resolution of one of the most vexing problems in Nietzsche scholarship. As perhaps the most significant predecessor of more recent attempts to formulate a postmetaphysical epistemology and ontology, Nietzsche is considered by many critics to share this problem with his successors: How can an antifoundationalist philosophy avoid vicious relativism and legitimate its claim to provide a platform for the critique of arguments, practices, and institutions? Christoph Cox argues that Nietzsche successfully navigates between relativism (...) and dogmatism, accepting the naturalistic critique of metaphysics and theology provided by modern science, yet maintaining that a thoroughgoing naturalism must move beyond scientific reductionism. It must accept a central feature of aesthetic understanding: acknowledgment of the primacy and irreducibility of interpretation. This view of Nietzsche's doctrines of perspectivism, becoming, and will to power as products of an overall naturalism balanced by a reciprocal commitment to interpretationism will spur new discussions of epistemology and ontology in contemporary thought. (shrink)

Robots have been introduced into our society, but their social role is still unclear. A critical issue is whether the robot’s exhibition of intelligent behaviour leads to the users’ perception of the robot as being a social actor, similar to the way in which people treat computers and media as social actors. The first experiment mimicked Stanley Milgram’s obedience experiment, but on a robot. The participants were asked to administer electric shocks to a robot, and the results show that people (...) have fewer concerns about abusing robots than about abusing other people. We refined the methodology for the second experiment by intensifying the social dilemma of the users. The participants were asked to kill the robot. In this experiment, the intelligence of the robot and the gender of the participants were the independent variables, and the users’ destructive behaviour towards the robot the dependent variable. Several practical and methodological problems compromised the acquired data, but we can conclude that the robot’s intelligence had a significant influence on the users’ destructive behaviour. We discuss the encountered problems and suggest improvements. We also speculate on whether the users’ perception of the robot as being “sort of alive” may have influenced the participants’ abusive behaviour. (shrink)

This paper aims to outline, and argue for, an approach to episodic memory broadly in the spirit of knowledge-first epistemology. I discuss a group of influential views of epsiodic memory that I characterize as ‘two-factor accounts’, which have both proved popular historically and have also seen a resurgence in recent work on the philosophy of memory. What is common to them is that they try to give an account of the nature of episodic memory in which the concept of knowledge (...) plays no explanatory role. I highlight some parallels between these two-factor accounts and attempts to give a reductive definition of knowledge itself. I then discuss some problems two-factor accounts of episodic memory face in explaining the distinctive sense in which episodic recollection involves remembering personally experienced past events, before sketching an alternative approach to episodic memory, which takes as basic the idea that episodic memory involves the retention of knowledge. I argue that we can give an exhaustive constitutive account of what episodic memory is, and how it differs from other types of mental states, by considering what particular type of knowledge is retained in episodic memory, and what exactly having that knowledge consists in. (shrink)

A semantic embedding of quantified conditional logic in classical higher-order logic is utilized for reducing cut-elimination in the former logic to existing results for the latter logic. The presented embedding approach is adaptable to a wide range of other logics, for many of which cut-elimination is still open. However, special attention has to be payed to cut-simulation, which may render cut-elimination as a pointless criterion.

A interlocution containing a stimulating lead essay on the relationship between law and violence by one of the key third-generation Frankfurt School philosophers, Christoph Menke, and engaged responses by a variety of influential critics.

Robots have been introduced into our society, but their social role is still unclear. A critical issue is whether the robot’s exhibition of intelligent behaviour leads to the users’ perception of the robot as being a social actor, similar to the way in which people treat computers and media as social actors. The first experiment mimicked Stanley Milgram’s obedience experiment, but on a robot. The participants were asked to administer electric shocks to a robot, and the results show that people (...) have fewer concerns about abusing robots than about abusing other people. We refined the methodology for the second experiment by intensifying the social dilemma of the users. The participants were asked to kill the robot. In this experiment, the intelligence of the robot and the gender of the participants were the independent variables, and the users’ destructive behaviour towards the robot the dependent variable. Several practical and methodological problems compromised the acquired data, but we can conclude that the robot’s intelligence had a significant influence on the users’ destructive behaviour. We discuss the encountered problems and suggest improvements. We also speculate on whether the users’ perception of the robot as being “sort of alive” may have influenced the participants’ abusive behaviour. (shrink)

This article is an exercise in combining the exegesis, hermeneutical issues and application of 1 Timothy 2:12 in ecclesial contexts where this prohibition is still taken seriously as a Pauline injunction or, at least, as part of the canon of the Church. It surveys representative proposals in New Testament studies of dealing with this least compromising assertion regarding the teaching of women in early Christianity. It discusses the hermeneutical issues involved in exegesis and application and how one should relate this (...) prohibition to other New Testament references to women and their role in the early Christian communities. In closing, the article discusses whether and how this assertion can still be relevant in contemporary contexts when and where women have a very different role in society and church. (shrink)

The notion of the absolute time-constituting flow plays a central role in Edmund Husserl’s analysis of our consciousness of time. I offer a novel reading of Husserl’s remarks on the absolute flow, on which Husserl can be seen to be grappling with two key intuitions that are still at the centre of current debates about temporal experience. One of them is encapsulated by what is sometimes referred to as an intentionalist (as opposed to an extensionalist) approach to temporal experience. The (...) other centres on the thought that temporal experience itself necessarily unfolds over time. I show how some of Husserl’s more enigmatic-sounding remarks about the absolute flow become intelligible if they are read as attempts to accommodate both these intuitions at the same time. However, I also question whether Husserl ultimately provides good reasons for preferring his intentionalist approach to a rival extensionalist one. (shrink)

In temporal binding, the temporal interval between one event and another, occurring some time later, is subjectively compressed. We discuss two ways in which temporal binding has been conceptualized. In studies showing temporal binding between a voluntary action and its causal consequences, such binding is typically interpreted as providing a measure of an implicit or pre-reflective “sense of agency”. However, temporal binding has also been observed in contexts not involving voluntary action, but only the passive observation of a cause-effect sequence. (...) In those contexts, it has been interpreted as a top-down effect on perception reflecting a belief in causality. These two views need not be in conflict with one another, if one thinks of them as concerning two separate mechanisms through which temporal binding can occur. In this paper, we explore an alternative possibility: that there is a unitary way of explaining temporal binding both within and outside the context of voluntary action as a top-down effect on perception reflecting a belief in causality. Any such explanation needs to account for ways in which agency, and factors connected with agency, have been shown to affect the strength of temporal binding. We show that principles of causal inference and causal selection already familiar from the literature on causal learning have the potential to explain why the strength of people’s causal beliefs can be affected by the extent to which they are themselves actively involved in bringing about events, thus in turn affecting binding. (shrink)

According to recent social interactionist accounts in developmental psychology, a child's learning to talk about the past with others plays a key role in memory development. Most accounts of this kind are centered on the theoretical notion of autobiographical memory and assume that socio-communicative interaction with others is important, in particular, in explaining the emergence of memories that have a particular type of connection to the self. Most of these accounts also construe autobiographical memory as a species of episodic memory, (...) but its episodic character, as such, is not typically seen as falling within the remit of an explanation in social interactionist terms. I explore the idea that socio-communicative interaction centered on talk about the past might also have an important role to play, quite independently of considerations about the involvement of the self in memory, in accounting for the emergence of memories that are episodic in character, i.e., memories that involve the recollection of particular past events. In doing so, I also try to shed light on a distinctive role that talk about the past plays in socio-communicative interaction. (shrink)

This paper explores the phenomenon of meta-emotions. Meta-emotions are emotions people have about their own emotions. We analyze the intentional structure of meta-emotions and show how psychological findings support our account. Acknowledgement of meta-emotions can elucidate a number of important issues in the philosophy of mind and, more specifically, the philosophy and psychology of emotions. Among them are (allegedly) ambivalent or paradoxical emotions, emotional communication, emotional self-regulation, privileged access failure for repressed emotions, and survivor guilt.

Variants of the slogan that a succession of experiences does not amount to an experience of succession are commonplace in the philosophical literature on temporal experience. I distinguish three quite different arguments that might be captured using this slogan: the individuation argument, the unity argument, and the causal argument. Versions of the unity and the causal argument are often invoked in support of a particular view of the nature of temporal experience sometimes called intentionalism, and against a rival view sometimes (...) called extensionalism. I examine these arguments in light of the individuation argument. In particular, I show that the individuation argument is, at least prima facie, neutral between those two views of temporal experience; and once the individuation argument is in place, the unity and causal argument also lose their force against extensionalism. (shrink)

We discuss the social-epistemic aspects of Catherine Elgin’s theory of reflective equilibrium and understanding and argue that it yields an argument for the view that a crucial social-epistemic function of epistemic authorities is to foster understanding in their communities. We explore the competences that enable epistemic authorities to fulfil this role and argue that among them is an epistemic virtue we call “epistemic empathy”.

À la suite de Vatican 1 et du Code de droit Canon de 1917, Vatican Il traite de l'institution conciliaire dans le cadre de l'ecclésiologie et la comprend comme expression de la collégialité des évêques et de leur fonction de « docteurs et de juges en matière de foi et de moeurs ». Tandis que certains réduisent - avec le Code de 1983 - l'institution conciliaire à une modalité parmi d'autres de cette collégialité, d'autres affirment que le concile fait partie (...) de la structure de l'Eglise, celle-ci étant par essence conciliaire. Pour prendre position dans ce débat, Christoph Theobald propose une périodisation théologique de l'histoire des conciles oecuméniques et du développement de la conscience herméneutique, qui s'y manifeste. La mondialisation de l'Eglise, son pluralisme culturel interne et l'avancée du débat oecuménique nécessitent aujourd'hui que le principe de l'institution conciliaire soit situé non pas dans l'ecclésiologie mais dans le processus de la Paradosis évangélique, composé indissolublement de tradentes et d'un traditum. Dans une situation qui exige la créativité herméneutique de tous, la conciliarité devient le lieu, dans l'économie de la Révélation, où celle-ci existe historiquement en son actualité : victoire mystérieuse, jamais acquise définitivement, sur une dissémination toujours possible qui la ferait sortir de son élément eschatologique.Following in the footsteps of Vatican I and the 1917 Code of Canon Law, Vatican II deals with the conciliar institution in the framework of ecclesiology and understands this institution as an expression of the bishops' collegiality and their function as "doctors and judges in matters of faith and morals". While some, in line with the 1983 Code, reduce the conciliar institution to just one of the modalities of this collegiality, others assert that the institution of the council belongs to the very structure of the Church, who is by essence conciliar. Christoph Theobald's position in this debate rests on a theological periodization of the history of the ecumenical councils and the development of the hermeneutical awareness they manifest. Today, the Church's globalization, her internal cultural pluralism, and the advancement of the ecumenical debate necessitate that the principle of the conciliar institution be situated not in ecclesiology, but in the process of the gospel's paradosis, inseverably composed of the tradentes and the traditum. In a situation that requires an overall hermeneutical creativity, conciliarity becomes the locus of the economy of the Revelation where the Revelation actually exists historically: a mysterious, never definitively acquired victory over the ever possible dissemination which would deprive it of its eschatological aspect. (shrink)

Abstract: The article presents and critically discusses Walton's (and Reed's and Macagno's) argument scheme approach to a theory of good argumentation. In particular, four characteristics of Walton's approach are presented: 1. It presents normative requirements for argumentation in the form of argument schemes, i.e. relatively concrete type descriptions. 2. These schemata are enthymematic, i.e. they omit some of the premises required by other approaches. 3. The actual argument schemes are usually supplemented by critical questions. 4. The method is inductive, bottom-up, (...) gaining the normative schemata by abstraction from empirically collected groups of similar arguments. These characteristics, among others, are then discussed on the basis of four adequacy conditions: AC1: effectiveness in achieving the epistemic goal of obtaining and communicating justified acceptable opinions; AC2: completeness in capturing the good argument types; AC3: efficiency in achieving the goals; AC4: justification of the argument schemes. The discussion then reveals a number of weaknesses in Walton's argument schemes; among other things, they are neither effective (in the defined sense) nor truly justified. Contributing factors to these problems include the schema approach, i.e. not looking at the form of arguments, and the lack of epistemological foundations in the development of good types of arguments. However, the critical analyses reveal a better alternative: an epistemological approach based on epistemological principles. The article concludes with a detailed analysis of the scheme Practical Inference, which confirms the general criticism in detail. (shrink)

This contribution discusses some problems of Pragma-Dialectics and explains them by its consensualistic view of the function of argumentation and by its philosophical underpinnings. It is suggested that these problems can be overcome by relying on a better epistemology and on an epistemological theory of argumentation. On the one hand Pragma-Dialectics takes unqualified consensus as the aim of argumentation, which is problematic, (Sect. 2) on the other it includes strong epistemological and rationalistic elements (Sect. 3). The problematic philosophical underpinnings of (...) Pragma-Dialectics, specifically Critical Rationalism as well as Logical Constructivism and Dialogic Logic of the Erlangen School, are among the sources of this incoherence (Sect. 4). A detailed critique of the Pragma-Dialectical discussion rules shows the negative consequences of this foundation and indicates how they could be avoided (Sects. 5, 6). (shrink)