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

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

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

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

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

First in-depth analysis of engineers working in resource extraction, focusing particularly on those who viewed social responsibility as fundamental to their profession.

Emergence develops a novel account of diachronic ontological emergence called transformational emergence and locates it in an established historical framework. The author shows how many problems affecting ontological emergence result from a dominant but inappropriate metaphysical tradition and provides a comprehensive assessment of current theories of emergence.

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

Calls to hold artificial intelligence to account are intensifying. Activists and researchers alike warn of an “accountability gap” or even a “crisis of accountability” in AI. Meanwhile, several prominent scholars maintain that accountability holds the key to governing AI. But usage of the term varies widely in discussions of AI ethics and governance. This chapter begins by disambiguating some different senses and dimensions of accountability, distinguishing it from neighboring concepts, and identifying sources of confusion. It proceeds to explore the idea (...) that AI operates within an accountability gap arising from technical features of AI as well as the social context in which it is deployed. The chapter also evaluates various proposals for closing this gap. I conclude that the role of accountability in AI ethics and governance is vital but also more limited than some suggest. Accountability’s primary job description is to verify compliance with substantive normative principles—once those principles are settled. Theories of accountability cannot ultimately tell us what substantive standards to account for, especially when norms are contested or still emerging. Nonetheless, formal mechanisms of accountability provide a way of diagnosing and discouraging egregious wrongdoing even in the absence of normative agreement. Providing accounts can also be an important first step toward the development of more comprehensive regulatory standards for AI. (shrink)

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

Are there objects that are “thin” in the sense that their existence does not make a substantial demand on the world? Frege famously thought so. He claimed that the equinumerosity of the knives and the forks suffices for there to be objects such as the number of knives and the number of forks, and for these objects to be identical. The idea of thin objects holds great philosophical promise but has proved hard to explicate. This book attempts to develop the (...) needed explanations by drawing on some Fregean ideas. First, to be an object is to be a possible referent of a singular term. Second, singular reference can be achieved by providing a criterion of identity for the would-be referent. The second idea enables a form of easy reference and thus, via the first idea, also a form of easy being. Paradox is avoided by imposing a predicativity restriction on the criteria of identity. But the abstraction based on a criterion of identity may result in an expanded domain. By iterating such expansions, a powerful account of dynamic abstraction is developed. (shrink)

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

This book deals with the limitations of economic and financial accounting as an appropriate instrument to reflect the real value created or destroyed by an organization.The authors present asustainable social accounting approach that considers both the social and economic value - Blended Value - generated by an organization for all of its stakeholders. This approach is based on four major theories - Stakeholder Theory, Action Research, Phenomenological Perspective and Fuzzy Logic - and was developed on the basis of a cost-benefit (...) analysis. (shrink)

Read as a comment on Crispin Wright's \"Vagueness: A Fifth Column Approach\", this paper defends a form of supervaluationism against Wright's criticisms. Along the way, however, it takes up the question what is really wrong with Epistemicism, how the appeal of the Sorities ought properly to be understood, and why Contextualist accounts of vagueness won't do.

Accountability is the bedrock upon which all lasting success is built. It is the necessary virtue for both individuals, and organizations, to realize their full potential. Accountability enables learning and growth, improves well-being, reduces stress, and drives results. But what if nearly everyone is wrong about the true nature of accountability? What if we have substituted something else it it's place, something that works to improve short-term results, but limits long term organizational health and success? What if the widespread management (...) approach of "holding others accountable" instead of creating accountability, encourages blame, limits results and growth, inhibits risk-taking, generates fear, fosters workplace conflict, and lowers over-all health and well-being? Authors Brian Moran and Mike Lenngington make the argument for what accountability truly is -- personal ownership of ones goals, actions, and progress. They show individuals how to take personal ownership, and thereby change their circumstances. They will also show leaders how to stop managing by consequences through "holding others accountable," and instead start leading to ownership by "holding others capable." In this way can individuals and organizations deliver on what they are truly capable of. (shrink)

The everyday capacity to understand the mind, or 'mindreading', plays an enormous role in our ordinary lives. Shaun Nichols and Stephen Stich provide a detailed and integrated account of the intricate web of mental components underlying this fascinating and multifarious skill. The imagination, they argue, is essential to understanding others, and there are special cognitive mechanisms for understanding oneself. The account that emerges has broad implications for longstanding philosophical debates over the status of folk psychology. Mindreading is another trailblazing volume (...) in the prestigious interdisciplinary Oxford Cognitive Science series. (shrink)

Impairments in pragmatic abilities, that is, difficulties with appropriate use and interpretation of language – in particular, non-literal uses of language – are considered a hallmark of Autism Spectrum Conditions (ASC). Despite considerable research attention, these pragmatic difficulties are poorly understood. In this paper, we discuss and evaluate existing hypotheses regarding the literalism of ASC individuals, that is, their tendency for literal interpretations of non-literal communicative intentions, and link them to accounts of pragmatic development in neurotypical children. We present evidence (...) that reveals a developmental stage at which neurotypical children also have a tendency for literal interpretations and provide a possible explanation for such behaviour, one that links it to other behavioural, rule-following, patterns typical of that age. We then discuss extant evidence that shows that strict adherence to rules is also a widespread feature in ASC, and suggest that literalism might be linked to such rule-following behaviour. (shrink)

The lack of economic sustainability of most healthcare systems and a higher demand for quality and safety has contributed to the development of regulation as a decisive factor for modernisation, innovation and competitiveness in the health sector. The aim of this paper is to determine the importance of the principle of public accountability in healthcare regulation, stressing the fact that sunshine regulation—as a direct and transparent control over health activities—is vital for an effective regulatory activity, for an appropriate supervision of (...) the different agents, to avoid quality shading problems and for healthy competition in this sector. Methodologically, the authors depart from Kieran Walshe’s regulatory theory that foresees healthcare regulation as an instrument of performance improvement and they articulate this theory with the different regulatory strategies. The authors conclude that sunshine regulation takes on a special relevance as, by promoting publicity of the performance indicators, it contributes directly and indirectly to an overall improvement of the healthcare services, namely in countries were citizens are more critical with regard to the overall performance of the system. Indeed, sunshine regulation contributes to the achievement of high levels of transparency, which are fundamental to overcoming some of the market failures that are inevitable in the transformation of a vertical and integrated public system into a decentralised network where entrepreneurialism appears to be the predominant culture. (shrink)

Accountability in Education discusses the debate surrounding the accountability of teachers and questions the responsibility that parents, other groups and even children themselves have for their experience at school. In this book, Robert Wagner examines the assumptions underlying criticisms of major institutions for their lack of attention to the ethical and practical ramifications of their policies. Wagner questions the validity of this assumption by analyzing accountability relationships in schools, discussing the responsibility students have for the quality of their own experiences--as (...) well as the potential accountability of parents and other groups--and relating the issue of accountability in education to questions of moral and legal obligation in areas such as business, government and law. His book provides a cogent philosophical analysis of accountability and is invaluable to an understanding of a majour issue in the contemporary discussion of education. (shrink)

As object-directed emotions, reactive attitudes can be appropriate in the sense of fitting, where an emotion is fitting in virtue of accurately representing its target. I use this idea to argue for a theory of moral accountability: an agent S is accountable for an action A if and only if A expresses S’s quality of will and S has the capacity to recognize and respond to moral reasons. For the sake of argument, I assume that a reactive attitude is fitting (...) if and only if its constituent thoughts are true, and I argue for the above theory by determining thoughts partly constituting resentment and gratitude. Although others have argued that the capacity to recognize and respond to moral reasons is necessary for accountability, the argument here is significantly better in two respects. First, it does not rely on intermediary ethical principles, supplementary arguments, or assumptions about the nature of reactive attitudes specifically. Instead, it simply assumes that reactive attitudes, like all emotions, have cognitive content. Second, the argument here is more powerful because it brings to light the quality of will condition and has the resources to flesh out the capacity to recognize and respond to moral reasons. (shrink)

Gualtiero Piccinini articulates and defends a mechanistic account of concrete, or physical, computation. A physical system is a computing system just in case it is a mechanism one of whose functions is to manipulate vehicles based solely on differences between different portions of the vehicles according to a rule defined over the vehicles. Physical Computation discusses previous accounts of computation and argues that the mechanistic account is better. Many kinds of computation are explicated, such as digital vs. analog, serial vs. (...) parallel, neural network computation, program-controlled computation, and more. Piccinini argues that computation does not entail representation or information processing although information processing entails computation. Pancomputationalism, according to which every physical system is computational, is rejected. A modest version of the physical Church-Turing thesis, according to which any function that is physically computable is computable by Turing machines, is defended. (shrink)

The present chapter is concerned with revisionism about free will. It begins by offering a new characterization of revisionist accounts and the way such accounts fit (or do not) in the familiar framework of compatibilism and incompatibilism. It then traces some of the recent history of the development of revisionist accounts, and concludes by remarking on some challenges for them.

For much of the last 50 years, a key platform animating public sector reform in Canada and elsewhere has been that efficiency and effectiveness can be achieved by adapting private sector financial management methods and practices. We argue that the recent re-establishment of the Office of the Comptroller General (OCG) of Canada represents a key element of a program of strengthening financial accountability that has emerged within the Canadian Federal Government. Although this program is longstanding and is associated Canada’s implementation (...) of new public management initiatives, it has recently drawn particular sustenance from the sponsorship scandal in Canada. We demonstrate that the reincarnated OCG, re-established amid a rhetoric of “modernization” and of “strengthening” accountability, has a wide-ranging mandate to enhance financial and audit controls, create financial standards, nurture professional development, and oversee government spending. We explore some of the consequences of this development and of the broader financial accountability mechanisms introduced in response to the Sponsorship scandal within the Canadian public sector. (shrink)

Questions regarding the moral responsibility of Internet accessand service providers relating to information on the Internetcall for a reassessment of the ways in which we think aboutattributing blame, guilt, and duties of reparation andcompensation. They invite us to borrow something similar to theidea of strict liability from the legal sphere and to introduceit in morality and ethical theory. Taking such a category in thedistribution of responsibilities outside the domain of law andintroducing it into ethics, however, is a difficult thing. Doingso (...) seems to conflict with some broadly shared and deeply feltintuitions regarding the individuality of responsibility and therelationship between responsibility and guilt. These convictionscoincide with some basic ideas in Kantian moral theory and theascriptive theory based on these ideas. Nevertheless, theproblems to which the proposed liabilities / responsibilitiesrelate are so serious that they do not seem to leave room foraloofness. At least, they encourage us to reconsider the idea ofstrict liability carefully and to assess its merits. (shrink)

Everyone agrees that not all norms that govern belief and assertion are epistemic. But not enough attention has been paid to distinguishing epistemic norms from others. Norms in general differ from merely evaluative standards in virtue of the fact that it is fitting to hold subjects accountable for violating them, provided they lack an excuse. Different kinds of norm are most readily distinguished by their distinctive mode of accountability. My thesis is roughly that a norm is epistemic if and only (...) if its violation makes it fitting to reduce epistemic trust in the subject, even if there is no doubt about their sincerity, honesty, or other moral virtues. That is, violations of epistemic norms don’t merit resentment or other forms of blame, but rather deduction of credibility points in internal scorekeeping and related attitudinal and behavioral changes. As Fricker’s work on epistemic injustice shows, such distrust is undesirable from the point of view of an epistemic agent. Consequently, when one manifests epistemic distrust towards a subject in suitable circumstances, it amounts a way of holding her accountable. Since this form of accountability involves no opprobrium, there is good reason to think it is not linked to voluntary control in the same way as moral accountability. Finally, I make use of this account of what makes epistemic norms distinctive to point out some faulty diagnostics in debates about norms of assertion. My aim is not to defend any substantive view, however, but only to offer tools for identifying the right kind of evidence for epistemic norms. (shrink)

Written as a comment on Crispin Wright's "Vagueness: A Fifth Column Approach", this paper defends a form of supervaluationism against Wright's criticisms. Along the way, however, it takes up the question what is really wrong with Epistemicism, how the appeal of the Sorities ought properly to be understood, and why Contextualist accounts of vagueness won't do.

Approaches to explanation -- Causal and explanatory relevance -- The kairetic account of /D making -- The kairetic account of explanation -- Extending the kairetic account -- Event explanation and causal claims -- Regularity explanation -- Abstraction in regularity explanation -- Approaches to probabilistic explanation -- Kairetic explanation of frequencies -- Kairetic explanation of single outcomes -- Looking outward -- Looking inward.

Renewed Accountability for Access and Excellence provides a forum for contributing scholars and practitioners to advance the discussion of Tenuto’s democratic professional practice in education by sharing additional insights, perspectives, and implications for both policy and practice. Consistent with the model itself, this collective work is intended to encourage meaningful conversations and critical thinking about inclusionary practices, equitable access, excellence, and renewed accountability for teaching and leading.

This volume explores the opportunities and challenges facing the accounting profession in an increasingly globalized business and financial reporting environment. It looks back at past experiences of the profession in attempting to meet its public interest obligation. It examines the role and responsibilities of accounting to society including regulatory requirements, increased emphasis on corporate social responsibility, accounting fraud and whistle-blowing implications, internationalization of public interest obligations, and providing the education needed to be successful. The book incorporates an ethical dimension in (...) making these assessments. Its focus is a conceptual, theoretical one drawing on classical philosophy, the sociology of professions, economic theory, and the public interest dimension of accountants as professionals. The authors of papers are long-time contributors to the annual symposium on Research in Accounting Ethics sponsored by the Public Interest Section of the AAA.. (shrink)

Justice for human rights violations involves taking into account psychological harm caused to individuals and communities. Justice for psychological harm is specifically grounded in four considerations: (1) that harm to human persons can be both physical and psychological (2) that even in the absence of physical injuries, psychological harm can constitute a human rights violation (3) that those causing psychological harm ought to be accountable, and (4) that claims for justice for harm are supported by human rights principles. One finds (...) that across legal systems, laws align and support these considerations while making justice for psychological harms a matter of rights, well-being, and state responsibility. Human rights practice, literature, and studies highlight the contribution of law and psychology toward justice for psychological harms. Questions of interest to both are whether there is a universal theory on psychological harms to inform matters of justice; whether psychological harm can have a cultural context; whether psychological suffering can have an empirical measure; and whether newer threats like climate anxiety and technology-based harm are being addressed. (shrink)

The study deals with Kant's theory of aesthetics, which is mainly exposed in his "Critique of Judgment". This theory represents one of the most important interpretations of the problem of aesthetic being and is one of the best examples of the Cartesian account of the philosophical foundations of aesthetics. In the submitted study it is emphasized that Kant in his theory relied upon previous aesthetic theories of the 18th century, especially those of the German and English philosophers of the period (...) of the Enlightenment. On the other hand it is stressed that Kant's conception was a great achievement in the field of original philosophical thought. Especially his conception of universal validity of aesthetic judgments apriori was an outstanding example of Kant's ability to find a new original solution of old philosophical problems. Kant's final humanistic account of aesthetics and its close relation to ethics is also very important. (shrink)

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

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

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

Recently T. M. Scanlon and others have advanced an ostensibly comprehensive theory of moral responsibility—a theory of both being responsible and being held responsible—that best accounts for our moral practices. I argue that both aspects of the Scanlonian theory fail this test. A truly comprehensive theory must incorporate and explain three distinct conceptions of responsibility—attributability, answerability, and accountability—and the Scanlonian view conflates the first two and ignores the importance of the third. To illustrate what a truly comprehensive theory might look (...) like, I investigate what it would say about the difficult case of the psychopath. (shrink)

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

If a company’s share price rises when it sacks workers, or when it makes money from polluting the environment, it would seem that the accounting is not being done correctly. Real costs are not being paid. People’s ethical claims, which in a smaller-scale case would be legally enforceable, are not being measured in such circumstances. This results from a mismatch between the applied ethics tradition and the practice of the accounting profession. Applied ethics has mostly avoided quantification of rights, while (...) accounting practice has embraced quantification, but has been excessively conservative about what may be counted. The two traditions can be combined, by using some of the ideas economists have devised to quantify difficult-to-measure costs and benefits in environmental accounting. (shrink)

According to John Locke, the conditions of human happiness establish the content of natural law, but God’s commands make it morally binding. This raises two questions. First, why does moral obligation require an authority figure? Second, what gives God authority? I argue that, according to Locke, moral obligation requires an authority figure because to have an obligation is to be accountable to someone. I then argue that, according to Locke, God has a kind of parental authority inasmuch as he is (...) bound by covenant to guide us by revealing the content of the moral law. (shrink)

I propose an account of generous action in the Pāli Buddhist tradition, whereby generous actions are instances of giving in which the donor has esteem for the recipient of their giving. The account differs from recent Anglophone accounts of generous action. These tend to construe generous actions as instances of a donor freely offering a gift to the recipient for the sake of benefiting the recipient. Unlike the Buddhist account I propose, these accounts do not require donors to esteem their (...) recipient. Accordingly, I also offer a partial account of esteem, whereby one esteems another only if they refrain from noticing the other’s faults and they encounter the other as someone who is superior in virtue and goodness. Taken together, the Buddhist accounts of generous action and esteem offer insight into certain ways in which different philosophical traditions tend to characterize generous action. (shrink)

Jennifer Lackey (2016) challenged group acceptance accounts of justification by arguing that these accounts make the possession of evidence arbitrary and hence lead to illegitimate manipulation of the group's evidence. She proposes that the only way out is to rely on the epistemic propriety of the individual group members, which leads to a dilemma for group acceptance views: either they are wrong about justification, or they cease to rely only on group acceptances. I argue that there is a third option (...) based on general expectations of epistemic propriety that restricts the group's maximal justification. A group cannot be more justified than any individual in the group's position could be expected to be. I motivate this solution by a discussion of normative defeat and epistemic expectations as proposed by Goldberg (2018). (shrink)

Bare plural generic sentences pervade ordinary talk. And yet it is extremely controversial what semantics to assign to such sentences. In this paper, I achieve two tasks. First, I develop a novel classification of the various standard uses to which bare plurals may be put. This “variety data” is important—it gives rise to much of the difficulty in systematically theorizing about bare plurals. Second, I develop a novel account of bare plurals, the radical account. On this account, all bare plurals (...) fail to express propositions. The content of a bare plural has to be pragmatically “completed” by a speaker in order for her to make an assertion. At least the content of a quantifier expression has to be supplied. But sometimes, the content of a sentential operator or modal verb is also supplied. The radical account straightforwardly explains the variety data: Speakers’ communicative intentions vary wildly across different contexts. (shrink)

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

This is a draft of a chapter for the Routledge Handbook of Metaethics, edited by David Plunkett and Tristram McPherson. I offer an overview of hybrid views in metaethics, with main focus on hybrid cognitivist views such as those defended by Daniel Boisvert and David Copp, and on hybrid expressivist views such as those defended by Michael Ridge and myself.

In order to create a truly meaningful life, we must first accept that the problem is never other people. "The real problem," Sam Silverstein maintains, "is what we believe about other people." Silverstein's new book shows why everything we have been taught about accountability is wrong. Contrary to popular belief, accountability is not a way of doing. Accountability is a way of thinking. It is how we think about ourselves and others. And it is the highest form of leadership. The (...) secret to creating accountable relationships, and elevating the personal benchmark that Silverstein calls the The Accountability Index, lies in making ten critical choices that support an accountable mindset. I Am Accountable offers a comprehensive plan to help you establish and leverage that mindset, deepen commitments, create lasting meaning in your life and relationships, transform the culture within your organization, and foster positive change in the larger community. (shrink)

In this paper, I seek to explain Suhrawardī’s method of writing his allegories – how he draws upon his philosophical principles to construct forms and plots of his stories. To do so, I begin by delineating two key doctrines of his Illuminationist (Ishrāqī) ontology: the world of Forms (‘ālam al-muthul) and the discontinuous imaginal world (‘ālam al-mithāl al-munfaṣil). I provide an account of the history of these two doctrines and the nature of these two worlds, and then consider some of (...) their functions for, and effects on, Suhrawardī’s explanations and analyses. I will then deal with Suhrawardī’s allegories, pinpointing particular effects of the belief in the world of Forms and the imaginal world on his symbolisms and allegories. Distinguishing three main spiritual-mystical notions in Suhrawardī’s allegories, I elaborate upon the role of the above two doctrines in his construction of characters and fictional events, whereby I demystify certain symbols in these stories. I conclude that there is a close tie between Suhrawardī’s allegories and his philosophical doctrines. Thus, his spiritual doctrines are presented in a symbolic form in certain allegorical characters and adventures. The deployment of characteristics of the world of Forms and the imaginal world plays a central role here. (shrink)

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