With the demise of Andersen, LLP and new legislation that puts an end to self-governance in public accounting, the effectiveness of current models of accounting ethics have been seriously called into question. We argue that the profession suffers from fundamental limitations in its ethical framework that makes it impossible to effectively address ongoing ethical problems. The dominant representation of professional behavior is an agency model of ethics, in which the ultimate responsibility for identifying and dealing with ethical dilemmas resides with (...) the individual. We argue that structural forces such as control over resources, meaning systems, and community norms and values also have a strong influence on the actions of accountants and that these must also be considered. The recent legitimation crisis has forced the accounting profession and its constituencies to begin to recognize and address the structural aspects of ethics as they enable and constrain action. We propose a framework based on structuration theory and learning theory that allows for systematic, multi-level investigation of the structural forces that cause ethical dilemmas to arise and to be recognized and that influence the manner in which they are analyzed and resolved. This framework should be capable of continual critique and reconfiguration as environmental conditions change. (shrink)

W. V. Quine was quite simply the most distinguished analytic philosopher of the later half of the twentieth century. His celebrated attack on the analytic/synthetic tradition heralded a major shift away from the views of language descended from logical positivism. His most important book, Word and Object, introduced the concept of indeterminacy of radical translation, a bleak view of the nature of the language with which we ascribe thoughts and beliefs to ourselves and others. Quine is also famous for the (...) view that epistemology should be naturalized, that is conducted in a scientific spirit with the object of investigating the relationship between the inputs of experience and the outputs of belief. The eleven essays in this volume cover all the central topics of Quine's philosophy: the underdetermination of physical theory, analycity, naturalism, propositional attitudes, behaviorism, reference and ontology, positivism, holism and logic. (shrink)

This article offers both a feminist and an ethnomethodological reanalysis of Harold Garfinkel's report on Agnes, the intersexed person he studied with several colleagues. Both reanalyses yield similar conclusions. Specifically, while it does illuminate the work of accomplishing gender, the report on Agnes simultaneously illustrates how gender operates as a powerful background expectancy among professional as well as “lay” sociologists.

The unsettling language of blood has been invoked throughout the history of Christianity. But until now there has been no truly sustained treatment of how Christians use blood to think with. Eugene F. Rogers Jr. discusses in his much-anticipated new book the sheer, surprising strangeness of Christian blood-talk, exploring the many and varied ways in which it offers a language where Christians cooperate, sacrifice, grow and disagree. He asks too how it is that blood-talk dominates when other explanations would (...) do, and how blood seeps into places where it seems hardly to belong. Reaching beyond academic disputes, to consider how religious debates fuel civil ones, he shows that it is not only theologians or clergy who engage in blood-talk, but also lawmakers, judges, generals, doctors and voters at large. Religious arguments have significant societal consequences, Rogers contends; and for that reason secular citizens must do their best to understand them. (shrink)

Quine has long maintained in connection with his theses of under-determination of physical theory and indeterminacy of translation that there is a fact of the matter to physics but no fact of the matter to translation. In this paper, I investigate Quine's reasoning for this claim. I show that Quine's thinking about under-determination over the last twenty-five years has landed him in a contradiction: he says of two global physical theories that are empirically equivalent but logically incompatible that only one (...) is trueand that they are both true. In accord with the former position, I explain Quine'ssemantical argument for the claim that there is a fact of the matter to physics but not to translation. However, Quine has apparently come to regard this position as inconsistent with his empiricistic scruples: if both theories imply all and only true observation categoricals, then in what sense could one of them be false? Quine'strivial expedient argument construes such pairs of theories as merely two true descriptions of the same world in different terms. In accord with this latter position, I suggest that Quine is left without a way to differentiate under-determination and indeterminacy. In short, Quine's contradiction poses a serious dilemma: either only one such theory is true and his empiricism is sacrificed, or both theories are true and his distinction between under-determination and indeterminacy is sacrificed. (shrink)

SummaryQuine's doctrine of underdetermination of physical theory presents him with a dilemma: Should he say of two global theory formulations that are empirically equivalent, logically compatible, equally simple, but which cannot be rendered logically equivalent by any known reconstrual of predicates, that they are both true or that only one of them is true ? If the former, then Quine's commitment to naturalism is at risk; if the latter, then his commitment to empiricism is at risk. When confronted with the (...) dilemma Quine initially opted for the sectarian view. A.C. Genova finds Quine's sectarian resolution of the dilemma unsatisfactory. He advocates, instead, an ecumenical resolution of the dilemma which, he maintains, is compatible with Quine's most prominent views. I disagree; I argue that Genova's way out involves a relativistic notion of true that is incompatible with Quine's absolutist view of truth. I then present Quine's latest thoughts on the dilemma of underdetermination. (shrink)

The American Constitution held out the hope that ordinary people were capable of deciding their own fates, and in doing so it immeasurably elevated the dignity of common people. The organization and interplay of the parts that comprise the whole American government exist to provide people the opportunity to govern themselves and, at the same time, reveal the limits of democratic self-rule. The forgetting of these limits is not only destructive to the constitution but the nation as a whole.

In theTractatus, Wittgenstein advocates two major notational innovations in logic. First, identity is to be expressed by identity of the sign only, not by a sign for identity. Secondly, only one logical operator, called “N” by Wittgenstein, should be employed in the construction of compound formulas. We show that, despite claims to the contrary in the literature, both of these proposals can be realized, severally and jointly, in expressively complete systems of first-order logic. Building on early work of Hintikka’s, we (...) identify three ways in which the first notational convention can be implemented, show that two of these are compatible with the text of theTractatus, and argue on systematic and historical grounds, adducing posthumous work of Ramsey’s, for one of these as Wittgenstein’s envisaged method. With respect to the second Tractarian proposal, we discuss how Wittgenstein distinguished between general and non-general propositions and argue that, claims to the contrary notwithstanding, an expressively adequate N-operator notation is implicit in theTractatuswhen taken in its intellectual environment. We finally introduce a variety of sound and complete tableau calculi for first-order logics formulated in a Wittgensteinian notation. The first of these is based on the contemporary notion of logical truth as truth in all structures. The others take into account the Tractarian notion of logical truth as truth in all structures over one fixed universe of objects. Here the appropriate tableau rules depend on whether this universe is infinite or finite in size, and in the latter case on its exact finite cardinality.As it is obviously easy to express how propositions can be constructed by means of this operation and how propositions are not to be constructed by means of it, this must be capable of exact expression.5.503. (shrink)

Quine's conception of philosophy, his doctrine of naturalism, is analyzed as springing from a negative side, the rejection of first philosophy, through holism and unregenerate realism, and leading to an affirmative side, the acceptance of science as the ultimate instance. Quine's position is compared with Lauener's pragmatic or open transcendentalism, which is conventionalist and explicitiy nonnaturalistic but in spite of a whole string of differences nevertheless similar to the former. Finally a naturalistic position gains preference because it has more explanatory (...) power and a purely conventionalist account of logic (and mathematics) seems quite unrealistic. (shrink)

I juxtapose Quine's and Davidson's approaches to naturalized epistemology and assess Davidson's reasons for rejecting Quine's account of the nature of knowledge. Davidson argues that Quine's account of the nature of knowledge is Cartesian in spirit and consequence, i.e. it is essentially first person and invites global skepticism. I survey Quine's response to Davidson's criticisms and suggest that the view that Davidson criticizes may not be Quine's after all. I conclude by raising some questions about Quine's definition of ?observation sentence?

In this volume, first published in 1983, Professor Rogers examines the usefulness of a phenomenological approach to sociology. Her broad purpose is to demonstrate the theoretical and methodological advantages phenomenological sociology holds. Thus she offers a selective, introductory exposition of phenomenology, highlighting its relevance for social scientists and undercutting the notion of phenomenology as a non-scientific, subjective, or esoteric method of study.

Henrich et al. reject the “selfishness axiom” within a narrowly-defined economic model, and are premature in claiming that they have demonstrated cross-cultural variability in “selfishness” as defined in broader evolutionary theory. We also question whether a key experimental condition, anonymity, can be maintained in the small, cohesive, social groupings employed in the study.

Henrich et al. reject the within a narrowly-defined economic model, and are premature in claiming that they have demonstrated cross-cultural variability in as defined in broader evolutionary theory. We also question whether a key experimental condition, anonymity, can be maintained in the small, cohesive, social groupings employed in the study.

Transcriptional enhancer sequences have been shown to play a pivotal role in the regulation of some highly expressed genes. First described in eukaryotic viruses, the discovery of enhancers has augmented the previously defined control‐sequence motifs to give a more complete understanding of eukaryotic transcriptional regulatory mechanisms. Some properties of enhancers that distinguish them from other regulatory sequences include their ability to function in a position‐ and orientation‐independent manner. Furthermore, the observation that some enhancers and transcriptional promoters exhibit tissue specificity in (...) their activity has generated considerable interest. Enhancer activation is thought to involve sequence‐specific DNA‐binding proteins but the process by which this leads to an increase in the initiation of transcription remains obscure. Although viral enhancers are more fully characterized, several cellular enhancers have recently been identified. One such enhancer sequence has been detected in a 3′ flanking region of a highly expressed human placental lactogen gene. This enhancer can increase the transcriptional rate of an adjacent gene by at least 50‐fold. (shrink)

This paper explores how Schutz’s ideas enrich and extend the ethic of care promulgated by feminist theorists such as Carol Gilligan, Nel Noddings, Sara Ruddick, and Eva Feder Kittay. Using Schutz’s ideas about the I-Thou relationship, systems of relevances, and growing old together, the author lays a foundation for continuing dialogue between feminist theorists of care and Schutzian phenomenologists.

The work of literary structuralists, particularly Roland Barthes, provides sharper insights into ethnomethodology than symbolic interactionism, labeling theory, or phenomenology. Further, it suggests that the metaphor of text may be fruitful for analysts of everyday life. Greater theoretical benefits derive from that metaphor, however, if one applies it using the ideas of literary theorists outside the structuralist tradition.

Quine's conception of philosophy, his doctrine of naturalism, is analyzed as springing from a negative side, the rejection of first philosophy, through holism and unregenerate realism, and leading to an affirmative side, the acceptance of science as the ultimate instance. Quine's position is compared with Lauener's pragmatic or open transcendentalism, which is conventionalist and explicitiy nonnaturalistic but in spite of a whole string of differences nevertheless similar to the former. Finally a naturalistic position gains preference because it has more explanatory (...) power and a purely conventionalist account of logic (and mathematics) seems quite unrealistic. (shrink)

I substantiate the argument that lead me to believe very strongly that we need to find new ways for the arts and sciences to collaborate, and to create a networked culture that brings the arts and humanities into interaction with the sciences and engineering. Our world faces many problems, on all scales, and we must use all the different approaches to create a world culture that is sustainable and respects and nurtures the differing world-views of each community. We have no (...) choice but to forge new art–science collaborations. (shrink)

This chapter contains sections titled: “Two Dogmas of Empiricism” “Two Dogmas of Empiricism” and Pragmatism.