We examine the impact of activated versus non-activated ethical norms on the aggressiveness of accounting decisions, in the presence of self-interest favoring aggressiveness. Using a case in which the accounting rules are ambiguous, we ask professional accountants to make an accounting decision as though they were in their own organization; we measure the ethical norms of their organization at the end of the experiment. Based on the focus theory of normative conduct, we argue that the general ethical norms of the (...) participants’ organizations are activated when the decision structure is such that the participant receives a recommendation from a subordinate, whereas those norms are not activated when the participant is making the decision alone. We find that higher ethical norms decrease aggressiveness when the decision maker receives a recommendation, whereas higher ethical norms have no impact on aggressiveness when the decision maker makes the decision alone. Our results demonstrate that general ethical norms, known to impact decisions having clear ethical content, can also curb accounting aggressiveness when these norms are activated. Furthermore, firm practices such as decision structure can activate norms. These findings are of interest to practitioners and regulators who seek to temper aggressive accounting. (shrink)

Este artículo aborda desde una perspectiva crítica la relación entre las categorías de democracia y ciudadanía en la ciudad de Valparaíso durante la última década de postdictadura. El principal supuesto del texto considera la imposibilidad de un análisis conceptual acerca de la democracia que no incluya en su discusión la tensión entre la posición y ejercicio de la ciudadanía implicada y demandante en este proceso. El análisis propuesto confronta los imaginarios hegemónicos instituidos en la postdictadura con los imaginarios instituyentes que (...) emergen de los movimientos secundarios por la defensa de la educación pública en la ciudad de Valparaíso. Estos imaginarios se expresan en formas de organización en la esfera pública, por medio de la función que ejerce el imaginario radical, que impugnan la construcción de una ciudadanía capturada y una democracia tutelada. (shrink)

This study examined the impact of perceived ethical culture of the firm and selected demographic variables on auditors' ethical evaluation of, and intention to engage in, various time pressure-induced dysfunctional behaviours. Four audit cases and questionnaires were distributed to experienced pre-manager level auditors in Ireland and the U. S. The findings revealed that while perceived unethical pressure to engage in dysfunctional behaviours and unethical tone at the top were significant in forming an ethical evaluation, only perceived unethical pressure had an (...) impact on intention to engage in the behaviours. Country was also found to have a significant impact, with U. S. respondents reporting higher ethical evaluations and lower intentions to engage in unethical acts than Irish respondents. Implications of the findings and areas for future research are discussed. (shrink)

This study examined the impact of perceived ethical culture of the firm and selected demographic variables on auditors’ ethical evaluation of, and intention to engage in, various time pressure-induced dysfunctional behaviours. Four audit cases and questionnaires were distributed to experienced pre-manager level auditors in Ireland and the U.S. The findings revealed that while perceived unethical pressure to engage in dysfunctional behaviours and unethical tone at the top were significant in forming an ethical evaluation, only perceived unethical pressure had an impact (...) on intention to engage in the behaviours. Country was also found to have a significant impact, with U.S. respondents reporting higher ethical evaluations and lower intentions to engage in unethical acts than Irish respondents. Implications of the findings and areas for future research are discussed. (shrink)

According to ‘Excluders’, descriptive uncertainty – but not normative uncertainty – matters to what we ought to do. Recently, several authors have argued that those wishing to treat normative uncertainty differently from descriptive uncertainty face a dependence problem because one's descriptive uncertainty can depend on one's normative uncertainty. The aim of this paper is to determine whether the phenomenon of dependence poses a decisive problem for Excluders. I argue that existing arguments fail to show this, and that, while stronger ones (...) can be found, Excluders can escape them. (shrink)

This article is made available under Creative Commons licence CC BY-NC-ND, which permits non-commercial reproduction and distribution of the work, in any medium, provided the original work is not altered or transformed in any way, and that the work is properly cited.

Legislatures enact laws and the courts interpret them. Under the doctrine of legislative supremacy, a judge is not free to ignore or modify a statutory provision in order to substitute a rule that seems to him to be better reasoned; thus where the language of a statute is clear and unambiguous, interpretation is unnecessary and it must be enforced according to its terms. Nevertheless, gaps and ambiguities can arise and, in such cases, courts apply interpretive rules, or ‘canons of construction’, (...) to resolve these ambiguities. One frequently invoked rule requires that words that are not defined by a statute be given their ordinary meaning by the interpreting court. In recent years, the United States Supreme Court has increasingly relied upon dictionary definitions in applying this rule. The Court’s use of dictionaries as authority for its interpretations incorporates the assumption that the dictionary is the best source for ascertaining the meaning of statutory texts. This article challenges that assumption on linguistic grounds. I argue that the focus on definitions skews the interpretation of statutory language by isolating words from their semantic context. By comparing two cases in which the Court used dictionary definitions to a third case in which the definition used by the Court was contained in the statute itself, I demonstrate that the ordinary meaning of legal terms cannot be determined by dictionary definitions. (shrink)

This third edition of the bestselling An Introduction to Sociology: Feminist Perspectives confirms the ongoing centrality of feminist perspectives and research to the sociological enterprise and introduces students to the wide range of feminist contributions to key areas of sociological concern. This completely revised edition includes: · new chapters on sexuality and the media · additional material on race and ethnicity, disability and the body · many new international and comparative examples · the influence of theories of globalization and post-colonial (...) studies. The theoretical elements have also been fully rethought in light of recent developments in social theory. Written by three experienced academics, this book gives students of sociology and women's studies an accessible overview of the feminist contribution to all the key areas of sociological concern. (shrink)

A good number of people currently thinking and writing about reasons identify a reason as a consideration that counts in favor of an action or attitude.1 I will argue that using this as our fundamental account of what a reason is generates a fairly deep and recalcitrant ambiguity; this account fails to distinguish between two quite different sets of considerations that count in favor of certain attitudes, only one of which are the “proper” or “appropriate” kind of reason for them. (...) This ambiguity has been the topic of recent discussion, under the head “the wrong kind of reasons problem.”2 I will suggest that confusion about “the wrong kind of reason” will be dispelled by changing our account of what a reason is. While I agree both that reasons are considerations and that certain.. (shrink)

Many assume that we can be responsible only what is voluntary. This leads to puzzlement about our responsibility for our beliefs, since beliefs seem not to be voluntary. I argue against the initial assumption, presenting an account of responsibility and of voluntariness according to which, not only is voluntariness not required for responsibility, but the feature which renders an attitude a fundamental object of responsibility (that the attitude embodies one’s take on the world and one’s place in it) also guarantees (...) that it could not be voluntary. It turns out, then, that, for failing to be voluntary, beliefs are a central example of the sort of thing for which we are most fundamentally responsible. (shrink)

The practice of medicine involves obtaining, evaluating and analyzing information drawn from a variety of sources; thus physicians assess and act upon information that varies in terms of both reliability and the extent to which it may be directly perceived. In the hospital setting, physicians’ progress notes provide a record of this process that serves as a primary means of communication between treaters who are not co-present with one another; accordingly, in order to permit independent evaluation of the information they (...) contain, physicians have developed a repertoire of linguistic devices to express differing attitudes towards the information that their notes convey. In this article, through the microanalysis of a pediatric resident’s note, I demonstrate how physicians use evidential markers, including the passive voice and agentless constructions, to construct frameworks of credibility and responsibility that both underlie and enable medical work. These grammatical devices permit the physician-reader to weigh for himself or herself the evidence which supports the conclusions reached. (shrink)

The popularity and profitability of American gridiron football is beyond dispute. Recent polls put football as the overwhelming favorite of people who follow at least one sport and huge revenues are reported at both the professional and the university level. We know, however, that what is the case tells us little about what ought to be the case, and it is to the latter question that this paper is directed. I offer a three-pronged attack on the ethical acceptability of American (...) football, both amateur and professional, based on harm to the players, objectification of the players, and harm to others done by the players, leading to the conclusion that the sport, as currently constituted, is morally unacceptable. (shrink)

I hope to show that, although belief is subject to two quite robust forms of agency, "believing at will" is impossible; one cannot believe in the way one ordinarily acts. Further, the same is true of intention: although intention is subject to two quite robust forms of agency, the features of belief that render believing less than voluntary are present for intention, as well. It turns out, perhaps surprisingly, that you can no more intend at will than believe at will.

The recent federal interest in advancing “scientifically based research,” along with the National Research Council's 2002 report Scientific Research in Education, have provided space and impetus for a more general dialogue across discourse boundaries within the field of educational research. The goal of this article is to develop and illustrate principles for an educative dialogue across research discourses. I have turned to Gadamer's philosophical hermeneutics and the critical dialogue that surrounds it to seek guidance about how we might better understand (...) one another's perspectives and learn more about ourselves through the encounter. To illustrate these principles, I consider the dialogue between SRE authors and critics that was published in Educational Researcher shortly after the release of the report. I focus in particular on one of the many issues about which misunderstandings seem to arise — the nature, status, and role of generalizations — and point to some instructive challenges that each of the articles seems to raise for the others. Finally, I propose what I argue is a more prudent aspiration for general principles in educational research: developing the principles through which open critique and debate across differences might occur and through which sound decisions about particular programs for research might be made. (shrink)

The role of metaphor in political discourse has received significant attention in recent years. Expanding on the cognitive theory of metaphor developed by Lakoff and Johnson, scholars in the fields of sociolinguistics and discourse analysis have examined politicians' use of metaphorical concepts to justify policies and define events. The metaphors examined in these studies frequently have attained the status of idioms; they consequently pass unnoticed while retaining their ability to frame perspectives. However, political discourse does not limit itself to such (...) lexicalized metaphors, but makes use of new metaphors as well. Such uses are specifically designed to attract attention, which may become problematic if the metaphor is rejected, resulting in a classic `failure to launch'. This article examines such a case. Through an analysis of the metaphors used to describe President Bush's military plan to increase US forces in Iraq, I explore the mechanisms by which the meanings of novel metaphors are negotiated in the political arena, and demonstrate that, although their vivid imagery can generate persuasive force in political language, this effect may backfire when they encounter resistance. (shrink)

Although theoretically rigorous, the book is comprehensible to the beginning qualitative researcher.

Bridging the traditionally separate domains of analytic and Continental philosophies, Pamela Sue Anderson presents for the first time, a feminist framework for studying the philosophy of religion.

In honoring Carroll Izard’s contributions to emotion research, we discuss infant facial activity and emotion expression. We consider the debated issue of whether infants are biologically prepared to express specific emotions. We offer a perspective that potentially integrates differing viewpoints on infant facial expression of emotion. Specifically, we suggest that evolution has prepared infants with innate action readiness patterns, which are crucial for early infant–caregiver social interaction, and in the course of social interaction specific facial configurations acquire functional significance, becoming (...) associated with specific emotions. Research has not confirmed the presence of innate neurophysiological action patterns that map onto discrete emotions but evidence indicates that the possibility has not been ruled out. (shrink)

In this paper I consider fairness of blaming a wrongdoer. In particular, I consider the claim that blaming a wrongdoer can be unfair because blame has a certain characteristic force, a force which is not fairly imposed upon the wrongdoer unless certain conditions are met--unless, e.g., the wrongdoer could have done otherwise, or unless she is someone capable of having done right, or unless she is able to control her behavior by the light of moral reasons. While agreeing that blame (...) has a characteristic force, I am skeptical of this charge of unfairness. My skepticism concerns itself less with the particular conditions of fairness proposed than with the idea that blame can be rendered unfair by its characteristic force. If to blame a person were simply to perform certain intentional actions, then, as we will see, blame could be rendered unfair by its force. But to blame a person is not just to act in certain ways. It is, at least in large part, to make certain judgments or adopt certain attitudes. However, it is unclear how these attitudes or judgments carry "force"? and also unclear whether they can be rendered unfair by their force. Examining these issues, I will suggest that much of the force of blame is found in a set of judgments--most centrally, the judgment that one person failed to show proper regard for others. But, I will argue, once it is granted that such judgments are true, their characteristic force cannot render them unfair. (shrink)

Pamela D. Winfield offers a fascinating juxtaposition and comparison of the thoughts of two pre-modern Japanese Buddhist masters, Kukai (774-835) and Dogen (1200-1253) on the role of imagery in the enlightenment experience.

I first pose a challenge which, it seems to me, any philosophical account of forgiveness must meet: the account must be articulate and it must allow for forgiveness that is uncompromising. I then examine an account of forgiveness which appears to meet this challenge. Upon closer examination we discover that this account actually fails to meet the challenge—but it fails in very instructive ways. The account takes two missteps which seem to be taken by almost everyone discussing forgiveness. At the (...) end, I sketch an alternative account of forgiveness, one that I think meets the challenge and avoids the missteps. (shrink)

A common line of thought claims that we are responsible for ourselves and our actions, while less sophisticated creatures are not, because we are, and they are not, self-aware. Our self-awareness is thought to provide us with a kind of control over ourselves that they lack: we can reflect upon ourselves, upon our thoughts and actions, and so ensure that they are as we would have them to be. Thus, our capacity for reflection provides us with the control over ourselves (...) that grounds our responsibility. I argue that this thought is subtly, but badly, confused. It uses, as its model for the control that grounds our responsibility, the kind of control we exercise over ordinary objects and over our own voluntary actions: we represent to ourselves what to do or how to change things, and then we bring about that which we represent. But we cannot use this model to explain our responsibility for ourselves and our actions: if there is a question about why or how we are responsible for ourselves and our actions, it cannot be answered by appeal to a sophisticated, self-directed action. There must be some more fundamental account of how or why we are responsible. I replace the usual account with a novel but natural view: responsible mental activity can be modeled, not as an ordinary action, but as the settling of a question. This shift will require abandoning the tempting but troublesome thought that responsible activity involves discretion and awareness—which, I argue, we must abandon in any case. (shrink)

I argue to a conclusion I find at once surprising and intuitive: although many considerations show trust useful, valuable, important, or required, these are not the reasons for which one trusts a particular person to do a particular thing. The reasons for which one trusts a particular person on a particular occasion concern, not the value, importance, or necessity of trust itself, but rather the trustworthiness of the person in question in the matter at hand. In fact, I will suggest (...) that the degree to which you trust a particular person to do a particular thing will vary inversely with the degree to which you must rely, for the motivation or justification of your trusting response, on reasons that concern the importance, or value, or necessity of having such a response. (shrink)

Author of "Kubla Khan" and the epic "The Rime of the Ancient Mariner," Samuel Taylor Coleridge is remembered principally for his contributions as a romantic poet. This innovative reconsideration of Coleridge's thought and career not only demonstrates his importance as a philosopher but also recovers romanticism as both an aesthetic and a political movement. Pamela Edwards radically departs from classic theories of Coleridge's development and reads his writing within the framework of a constantly shifting political and social landscape. Drawing (...) on the ideology, rhetoric, and institutional theory at the turn of the late British Enlightenment, Edwards unearths the fundamental continuities in Coleridge's writing during the revolutionary period of 1794 to 1834, paying particular attention to the rhetoric of Coleridge's pamphlet and miscellaneous writings, the journalism of the Napoleonic years, his philosophical and ultimately political treatises within the contexts of his notebooks and letters, and his readings and intellectual friendships. What emerges is a clearer understanding of Coleridge's political philosophy and his contributions to the origins and ideology of British Liberalism. Coleridge's interest in history, nature, and law as inherently interconnected projects producing an ideal or scientific reading of society reveals a developed progressive social and cultural state theory anchored in individual conscience, moral autonomy, and a civic and participatory human agency. If the Statesman could understand and finally master this scientific view of the world, he would be able not only to adjust political and social institutions to comprehend the historical contingencies of the moment but to see through the problem of the moment to the dynamic of change itself. (shrink)

Barrett, Pamela Believers or atheists, generous or tight, Hero or coward, black, yellow or white, Female or male, fully grown or a child, Those of vast wealth or the desperately poor, At the end we're all equal. We are all shown the door..

Barrett, Pamela My name is Lucky and I am, because I'm a dog..

It has seemed to many philosophers—perhaps to most—that believing is not voluntary, that we cannot believe at will. It has seemed to many of these that this inability is not a merely contingent psychological limitation but rather is a deep fact about belief, perhaps a conceptual limitation. But it has been very difficult to say exactly why we cannot believe at will. I earlier offered an account of why we cannot believe at will. I argued that nothing could qualify both (...) as having been done “at will,” in the relevant sense, and as a belief. Thus, no believer could believe at will. If my arguments are correct, our inability to believe at will reveals no genuine lack in our powers of mind, any more than an inability to draw a square circle reveals a lack of artistic skill. My account has been recently criticized by Kieran Setiya, who has provided an account of his own. Here I revisit and defend my account, hopefully in a way that will both make my thought clearer and illumine some of the broader differences between Setiya’s approach and my own. I then briefly consider Setiya’s own argument, in part to further develop the contrast. (shrink)

The paper presents evidence in bacteria for the utility of Godfrey-Smith’s environmental complexity thesis, using certain kinds of signal transduction systems as proxies for cognitive/behavioral complexity. Microbiologists already accept that the number of signal transduction proteins in a bacterial genome indicates the level of ecological complexity to which the organism is subject: the more signalling proteins, the greater the complexity. Sheer numbers are not always a reliable indicator of behavioral complexity, however. The paper proposes a new, ECT-based procedure for identifying, (...) from genomic sequence and signalling repertoire, novel bacterial candidates likely to exhibit behavioral complexity in response to a complex ecological niche. (shrink)

Donald Davidson opens ‘Actions, Reasons, and Causes’ by asking, ‘What is the relation between a reason and an action when the reason explains the action by giving the agent's reason for doing what he did?’ His answer has generated some confusion about reasons for action and made for some difficulty in understanding the place for the agent's own reasons for acting, in the explanation of an action. I offer here a different account of the explanation of action, one that, though (...) minimal and formal, preserves the proper role for the agent's own reasons for acting. (shrink)

In this rich cultural history, Pamela Robertson Wojcik examines America's ambivalent and shifting attitude toward homelessness through a close study of film cycles from five distinct historical moments that show characters as unhomed and placeless, mobile rather than fixed: failing, resisting, or opting out of the mandate for a home of one's own. From the tramp films of the Silent Era to the Oscar-winning Nomadland in 2021, Wojcik shows how film cycles reveal a tension in the American imaginary between (...) viewing homelessness as, on the one hand, deviant or threatening, and, on the other, emblematic of freedom and independence. Blending social history with insights drawn from a complex array of films, both canonical and fringe, Wojcik effectively 'unhomes' dominant narratives that cast aspirations for success and social mobility as the focus of American cinema, reminding us that genres of precarity have been central to the American cinema (and American story) all along. (shrink)

In spite of the seemingly omnipresent corruption and Mafia activity plaguing modern Russia it is nevertheless possible, and desirable, to conduct business ethically there, as the author testifies. Pamela Woolley has recently completed a full time MBA at London Business School, prior to which her career was in international telecommunications. She has long been interested in Russia and worked in Moscow during the summer between her two years of study. The experience has prompted her to seek a more permanent (...) position in the region and was the impetus behind writing this article. She also wishes to thank Dr Jan Dauman of InterMatrix Group for his interest and contribution to the information gathered in the preparation of this article. (shrink)

Pamela Moore; Experience and the Growth of Understanding: how does knowledge start?, Journal of Philosophy of Education, Volume 14, Issue 2, 30 May 2006, Pages.

Pamela Moore; Perspectives on Punishment, Journal of Philosophy of Education, Volume 8, Issue 1, 30 May 2006, Pages 76–102, https://doi.org/10.1111/j.1467-9752.