Accountants confronted with ethical dilemmas are expected to comply with their ethical guide or seek advice from their professional body. This study of Chartered Accountants in Ireland records their views on the usefulness of a Code of Ethics, the efficacy of their professional Institute and the need for ethics courses in Continuing Professional Development. Peter Clarke is a lecturer in the Department of Accountancy, University College Dublin, Dublin 4; Nancy Hill and Kevin Stevens are members of the School (...) of Accountancy, DePaul University, Chicago. (shrink)

Kevin Hill presents a highly original study of Nietzsche's thought, the first book to examine in detail his debt to the work of Kant. Hill argues that Nietzsche is a systematic philosopher who knew Kant far better than is commonly thought, and that he can only be properly understood in relation to him. Nietzsche's Critiques will be of great value to scholars and students with interests in either of these philosophical giants, or in the history of ideas (...) generally. (shrink)

Kevin Hill's highly original new interpretation of Nietzsche's philosophy is the first to examine in detail his debt to Kant, in particular the Critique of Pure Reason, Critique of Practical Reason, and Critique of Judgement. Nietzsche, Hill argues, knew Kant far better than is commonly thought, and can only be thoroughly understood in relation to Kant.Nietzsche's Critiques maintains that beneath the surface of his texts there is a systematic commitment to a form of early Neo-Kantianism in metaphysics (...) and epistemology, ethics, and aesthetics, grounded in his reading of the three Critiques, Kuno Fischer's commentary on the first Critique, and Friedrich Lange's discussion of Kant in The History of Materialism. The book also documents the decisive influence Nietzsche's close reading of the Critique of Judgement had on the writing of the Birth of Tragedy, and offers a remarkably accessible interpretation of Kant's system, while clarifying such difficult issues as the interpretation of Kant's 'Transcendental Deduction' and his notion of reflective judgement.Lucid and thorough, Hill's work will be of great value to scholars and students with interests in either of these philosophical giants, or in the history of ideas generally. (shrink)

Kevin Hill presents a highly original study of Nietzsche's thought, the first book to examine in detail his debt to the work of Kant. Hill argues that Nietzsche is a systematic philosopher who knew Kant far better than is commonly thought, and that he can only be properly understood in relation to him. Nietzsche's Critiques will be of great value to scholars and students with interests in either of these philosophical giants, or in the history of ideas (...) generally. (shrink)

R. Kevin Hill argues that while Walsh is correct in urging caution regarding Rand's polemical characterizations of Kant, interpreting her charitably reveals surprising insights into the underlying structure of Kant's thought. Rand's objections to Kant's epistemology, psychology and metaphysics are truer to Kant's intentions than revisionist attempts to save him from himself. Her objections to Kantian ethics contain promising critiques of both Kant's rational reconstructive-methodology and his misuse of the concept of agent-neutral reasons. Lastly, though she paints too (...) broadly in her account of Kant's influence, two questionable tendencies in contemporary thought are traceable to him. (shrink)

The need to maintain the public trust in the integrity of the accounting profession has led to increased interest in research that examines the moral reasoning abilities (MRA) of Certified Public Accountants (CPAs). This study examines the MRA of CPAs practicing in small firms or as sole practitioners and the factors that affect MRA throughout their working careers.The results indicate that small-firm accounting practitioners exhibit lower MRA than expected for professionals and that age, gender and socio-political beliefs affect the moral (...) reasoning abilities of small-firm practitioners. We also find that completion of an ethics course in college has a positive impact on MRA. Also, the survey respondents indicate overwhelming support for including ethics courses within the business curriculum. Finally, the fact that those accountants with the lowest MRA are the least supportive of ethical training may indicate the need for mandatory, rather than optional, training in ethics both in university and Continuing Professional Education courses. (shrink)

Accountants confronted with ethical dilemmas are expected to comply with their ethical guide or seek advice from their professional body. This study of Chartered Accountants in Ireland records their views on the usefulness of a Code of Ethics, the efficacy of their professional Institute and the need for ethics courses in Continuing Professional Development. Peter Clarke is a lecturer in the Department of Accountancy, University College Dublin, Dublin 4; Nancy Hill and Kevin Stevens are members of the School (...) of Accountancy, DePaul University, Chicago. (shrink)

In Lands of Likeness, philosopher, theologian, and poet Kevin Hart utilizes the history of Christian thought and secular philosophy to develop a novel and profound hermeneutics of contemplation. Drawing in particular on the work of Arthur Schopenhauer, Samuel Taylor Coleridge, and Edmund Husserl, Hart traces the development of notions of contemplation in modernity and refines the approaches he finds there. Utilizing his refined approach, Hart trains our attention on modern poems from G. M. Hopkins, Wallace Stevens, A. R. Ammons, (...) Geoffrey Hill and others as sites for a kind of contemplative reading that phenomenology can make precise. Delivered in its original form as the prestigious Gifford Lectures, Lands of Likeness is a revelatory meditation on contemplation for the modern world. (shrink)

Philosophers of science readily acknowledge that nonepistemic values influence the discovery and pursuit of scientific theories, but many tend to regard these influences as epistemically uninteresting. The present paper challenges this position by identifying three avenues through which nonepistemic values associated with discovery and pursuit in contemporary pollution research influence theory appraisal: (1) by guiding the choice of questions and research projects, (2) by altering experimental design, and (3) by affecting the creation and further investigation of theories or hypotheses. This (...) analysis indicates that the effects of these values are sufficiently complex and epistemically significant to merit further attention. †To contact the authors, please write to: Kevin Elliott, Department of Philosophy, University of South Carolina, Columbia, SC 29208; e‐mail: [email protected] . Daniel McKaughan, Department of Philosophy, Boston College, Chestnut Hill, MA 02467; e‐mail: [email protected]. (shrink)

Following a hint from Edmund Husserl, this paper explores the proximity of the phenomenological and aesthetic gazes. It does so with one particular poem in mind: “September Song” by Geoffrey Hill. The paper examines the ways in which the poem responds to a given situation, the death of a child in the Shoah, and responds to the ethical status of its own aesthetic gaze. Phenomenological perspectives by Merleau-Ponty, Levinas, Derrida, and Marion, are brought to bear on the questions considered, (...) and comparisons are made between Hill’s poem and similar poems by Dylan Thomas, Paul Celan, and W. S. Merwin. (shrink)

Philosophers and cognitive scientists address the relationships among the senses and the connections between conscious experiences that form unified wholes. In this volume, cognitive scientists and philosophers examine two closely related aspects of mind and mental functioning: the relationships among the various senses and the links that connect different conscious experiences to form unified wholes. The contributors address a range of questions concerning how information from one sense influences the processing of information from the other senses and how unified states (...) of consciousness emerge from the bonds that tie conscious experiences together. Sensory Integration and the Unity of Consciousness is the first book to address both of these topics, integrating scientific and philosophical concerns. A flood of recent work in both philosophy and perception science has challenged traditional conceptions of the sensory systems as operating in isolation. Contributors to the volume consider the ways in which perceptual contact with the world is or may be “multisensory,” discussing such subjects as the modeling of multisensory integration and philosophical aspects of sensory modalities. Recent years have seen a similar surge of interest in unity of consciousness. Contributors explore a range of questions on this topic, including the nature of that unity, the degree to which conscious experiences are unified, and the relationship between unified consciousness and the self. Contributors Tim Bayne, David J. Bennett, Berit Brogaard, Barry Dainton, Ophelia Deroy, Frederique de Vignemont, Marc Ernst, Richard Held, Christopher S. Hill, Geoffrey Lee, Kristan Marlow, Farid Masrour, Jennifer Matey, Casey O'Callaghan, Cesare V. Parise, Kevin Rice, Elizabeth Schechter, Pawan Sinha, Julia Trommershaeuser, Loes C. J. van Dam, Jonathan Vogel, James Van Cleve, Robert Van Gulick, Jonas Wulff. (shrink)

In this article I critically discuss Michael Steven Green's Nietzsche and the Transcendental Tradition and R. Kevin Hill's Nietzsche's Critiques: The Kantian Foundations of his Thought. Firstly, I raise textual doubts about Hill's interpretation of the early Nietsche as a Kantian critic of Schopenhaur. Secondly, I argue that Hill fails to establish that Nietzsche's later theoretical philosophy developed through a direct engagement with Kant's. Thirdly, I raise broader criticisms of Hill's 'Kantian' approach, and argue that (...) Green's alternative account identifies an underappreciated Kantian theme in Nietzsche's theoretical philosophy, although Green misrepresents Nietzsche's ultimate conclusions. Finally, I argue that while Hill rehearses prevailing misinterpretations of Kant's and Nietzsche's moral philosophies, Green's accoung also illuminates Nietzsche's developing criticism of Kantian notions of moral agency.In diesem Artikel werden die Bücher Michael Steven Greens Nietzsche and the Transcendental Tradition un R. Kevin Hill's Nietzsche's Critiques: The Kantian Foundations of his Thought kritisch diskutiert. Erstens bezwifle ich aus textualen Gründen, dass Hills Interpretation richtig ist, der frühe Nietzsche habe mit Kant Schopenhaur kritisiert. Zweitens, so mein Argumentation gelingt es Hill nicht nachzuweisen, dass Nietzsches spätere theoretische Philosophie direkt aus seiner Auseinandersetzung mit Kant hervorgeht. Drittens kritisiere ich den Kantischen Ansatz Hills umfassender und ziehe die alternative Deutung Greens heran, die ein wenig beachteres Kantisches Thema in Nietzsches theoretischer Philosophie ausmacht, wenngleich Green Nietzsches letze Schlussforlgerungen falsch interpretiert. Schließlich zeige ich, dass hill die vorherrschenden Missdeutungen der Moralphilosophie von Kant und Nietzsche wiederholt, während Green Nietzsches wachsende Kritik an den Kantischen Vorstellungen vom moralisch handelnden Subjekt beleuchtet. (shrink)

The Beloved Self is about the holy grail of moral philosophy, an argument against egoism that proves that we all have reasons to be moral. Part One introduces three different versions of egoism. Part Two looks at attempts to prove that egoism is false, and shows that even the more modest arguments that do not try to answer the egoist in her own terms seem to fail. But in part Three, Hills defends morality and develops a new problem for egoism, (...) an epistemological problem. She shows that it is not epistemically rational to believe the most plausible versions of egoism. The first part of the book will be most relevant to those interested in moral theory, as it contains detailed discussions of recent interpretations of virtue ethics and especially of Kant's moral theory. The second and third part of the book turn to epistemology, particularly moral epistemology, and include an account of the relationship between knowledge and action, a new theory of moral understanding, and a discussion of the epistemically rational response to various kinds of disagreement. Hills also defends a new account of virtue and of morally worthy action. (shrink)

In an important and widely cited paper, Zerilli, Knott, Maclaurin, and Gavaghan (2019) argue that opaque AI decision makers are at least as transparent as human decision makers and therefore the concern that opaque AI is not sufficiently transparent is mistaken. I argue that the concern about opaque AI should not be understood as the concern that such AI fails to be transparent in a way that humans are transparent. Rather, the concern is that the way in which opaque AI (...) is opaque is very different than the way in which humans are opaque. What matters is the degree to which the opaque processes of a class of decision makers are stable, uniform, and safe. The degree to which such processes have these features in humans is higher than the degree to which such processes have these features in opaque AI. And therefore we should require AI to be more transparent than humans. (shrink)

This paper develops a problem for conciliationism that is structurally similar to the self-undermining problem but which is immune to most of the solutions offered against it. A popular objection to conciliationism is that it undermines itself. Given the current disagreement among philosophers about conciliationism, conciliationism seems to require rejecting conciliationism. Adam Elga (2010) has influentially argued that this shows that conciliationism is an incoherent method. By recommending its own rejection, conciliationism recommends multiple, incompatible responses to the same body of (...) experience. Many have offered solutions to this problem, including Elga himself. However, there is another undermining problem. When a peer disagrees about their own peerhood, conciliationism can require the rejection of the peer’s peerhood. The result is that conciliationism recommends two incompatible responses to the same body of experience in a way that parallels the original self-undermining problem. But since many, if not all, of the proposed solutions to the original undermining problem depend on distinctive characteristics of conciliationism undermining itself, they cannot apply to a peer undermining themself. I illustrate this by dividing the solutions that have been offered against the self-undermining problem into two categories: self-exempting solutions and non-exempting solutions. I then show how the proposed solutions under each type do not extend to the peer-undermining problem. If that is right, then conciliationism is faced with a more difficult undermining problem than has been so far acknowledged. (shrink)

An important and engaging book on a key argument in contemporary debates about free will and moral responsibility.

This is an open access title available under the terms of a CC BY-NC-ND 4.0 International licence. It is free to read at Oxford Scholarship Online and offered as a free PDF download from OUP and selected open access locations. Christopher S. Hill argues that perceptual experience constitutively involves representations of worldly items, and that the relevant form of representation can be explained in broadly biological terms. He then maintains that the representational contents of perceptual experiences are perceptual appearances, (...) interpreted as relational, viewpoint-dependent properties of external objects. There is also a complementary explanation of how the objects that possess these properties are represented. Hill maintains that perceptual phenomenology can be explained reductively in terms of the representational contents of experiences, and uses this doctrine to undercut the traditional arguments for dualism. This treatment of perceptual phenomenology is expanded to encompass cognitive phenomenology, the phenomenology of moods and emotions, and the phenomenology of pain. Hill also offers accounts of the various forms of consciousness that perceptual experiences can possess. One aim is to argue that phenomenology is metaphysically independent of these forms of consciousness, and another is to de-mystify the form known as phenomenal consciousness. The book concludes by discussing the relations of various kinds that perceptual experiences bear to higher-level cognitive states, including relations of format, content, and justification or support. (shrink)

Although several important methodologies implicitly assume the truth of epistemic conservatism, the view that holding a belief confers some measure of justification on the belief, recent criticisms have led some to conclude that epistemic conservatism is an implausible view. That conclusion is mistaken. In this article, I propose a new formulation of epistemic conservatism that is not susceptible to the criticisms leveled at earlier formulations of epistemic conservatism. In addition to withstanding these criticisms, this formulation of epistemic conservatism has several (...) benefits. First, this formulation has the benefits of earlier formulations of epistemic conservatism, that is to say it makes sense of our intuitions about justification in regard to both memory beliefs and beliefs for which we have forgotten our evidence. Second, it provides a good way of responding to the skeptic’s challenge concerning the possibility of possessing knowledge of the external world posed by the Alternative Hypotheses argument. Third, it provides responses to both forms of a new skeptical problem plaguing basic knowledge structure theories, the Problem of Easy Knowledge formulated by Stewart Cohen. I argue that given the many benefits of this formulation of epistemic conservatism and the fact that it is not vulnerable to the criticisms that undermine earlier formulations of epistemic conservatism, this formulation of epistemic conservatism is a plausible view to maintain. (shrink)

Alfred Mele's deflationary account of self-deception has frequently been criticised for being unable to explain the “tension” inherent in self-deception. These critics maintain that rival theories can better account for this tension, such as theories which suppose self-deceivers to have contradictory beliefs. However, there are two ways in which the tension idea has been understood. In this article, it is argued that on one such understanding, Mele's deflationism can account for this tension better than its rivals, but only if we (...) reconceptualize the self-deceiver's attitude in terms of unwarranted degrees of conviction rather than unwarranted belief. This new way of viewing the self-deceiver's attitude will be informed by observations on experimental work done on the biasing influence of desire on belief, which suggests that self-deceivers don’t manage to fully convince themselves of what they want to be true. On another way in which this tension has been understood, this account would not manage so well, since on this understanding the self-deceiver is best interpreted as knowing, but wishing to avoid, the truth. However, it is argued that we are under no obligation to account for this since it is a characteristic of a different phenomenon than self-deception, namely, escapism. (shrink)

Matthew McGrath has recently challenged all theories that allow for immediate perceptual justification. This challenge comes by way of arguing for what he calls the “Looks View” of visual justification, which entails that our visual beliefs that are allegedly immediately justified are in fact mediately justified based on our independent beliefs about the looks of things. This paper shows that McGrath’s arguments are unsound or, at the very least, that they do not cause genuine concern for the species of dogmatism (...) called “Phenomenal Explanationism”, recently introduced and defended by Kevin McCain and Luca Moretti. (shrink)

It is a commonplace that liberalism and religious belief conflict. Liberalism, its proponents and critics maintain, requires the privatization of religious belief, since liberals often argue that citizens of faith must repress their fundamental commitments when participating in public life. Critics of liberalism complain that privatization is objectionable because it requires citizens of faith to violate their integrity. The liberal political tradition has always sought to carve out social space for individuals to live by their own lights. If liberalism requires (...) citizens to violate their integrity, liberals have cause for concern. I seek to rebut this integrity objection to liberalism. I focus on the dominant form of philosophical liberalism: public reason liberalism. I argue that the integrity objection undermines the mainstream conception of public reason liberalism, but not public reason liberalism itself. The paper opens by outlining the structure of public reason liberalism and the integrity objection (§§2 and 3). It then analyses two versions of the objection and argues that the second version is successful against the mainstream conception of public reason (§4). I argue in response that public reason liberalism need not endorse principles of restraint—the civic restrictions on religious expression typically associated with it. I then sketch a conception of public reason liberalism that eschews principles of restraint (§5). This alternative promises to reconcile public reason liberals and their faith-friendly critics by putting the integrity objection to rest. (shrink)

This volume explores evidentialism, a major theory of epistemic justification. It contains more than 20 papers that examine its nuances, its challenges, as well as its future directions. Written by leading and up-and-coming epistemologists, the papers cover a wide array of topics related to evidentialism. The contributors present both sides of the theory: some are advocates of evidentialism, while others are critics. This provides readers with a comprehensive, and cutting-edge, understanding of this epistemic theory. Overall, the book is organized into (...) six parts: The Nature of Evidence, Understanding Evidentialism, Problems for Evidentialism, Evidentialism and Social Epistemology, New Directions for Evidentialism, and Explanationist Evidentialism. Readers will find insightful discussion on such issues as the ontology of evidence, phenomenal dogmatism, how experiences yield evidence, the new evil demon problem, probability, norms of credibility, intellectual virtues, wisdom, epistemic justification, and more. This title provides authoritative coverage of evidentialism, from the latest developments to the most recent philosophical criticisms. It will appeal to researchers and graduate students searching for more information on this prominent epistemological theory. (shrink)

Through a series of empirical studies involving native speakers of English, German, and Chinese, this paper reveals that the predicate “true” is inherently ambiguous in the empirical domain. Truth statements such as “It is true that Tom is at the party” seem to be ambivalent between two readings. On the first reading, the statement means “Reality is such that Tom is at the party.” On the second reading, the statement means “According to what X believes, Tom is at the party.” (...) While there appear to exist some cross-cultural differences in the interpretation of the statements, the overall findings robustly indicate that “true” has multiple meanings in the realm of empirical matters. (shrink)

Introduction: religion and politics as human universals -- Catholic integralism and the integralists -- History --Symmetry -- Transition -- Stability -- Justice -- Confucian and Islamic anti-liberalisms -- Epilogue: reconciliation.