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  1. A Critical Examination of the AICPA’s New “Conceptual Framework” Ethics Protocol.Albert D. Spalding & Gretchen R. Lawrie - 2019 - Journal of Business Ethics 155 (4):1135-1152.
    What does it look like when an organization tentatively steps away from an exclusively rules-based regime and begins to attend to both rules and principles? What insights and guidance can ethicists and ethical theory offer? This paper is a case study of an organization that has initiated such a transition. The American Institute of Certified Public Accountants has begun a turn toward the promotion of ethical principles and best practices by adding a “conceptual framework” to its existing Code of Professional (...)
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  • The Limits of Sympathetic Concern and Moral Consideration in Adam Smith.Ryan Pollock - 2019 - History of Philosophy Quarterly 36 (3):257-277.
    Smith thinks it possible to sympathize with certain non-sentient beings, such as the human dead. Consequently, some commentators argue that Smith’s theory supports ecocentrism. I reject that Smith’s theory has this implication. Sympathizers in Smith’s theory can imagine themselves as non-sentient beings, but they will lack the relevant evaluative concerns. The situation of a non-sentient being, as that being confronts the situation, remains inaccessible to the sympathizer. I will also address the limits of sympathetic concern within Smith’s theory,; highlight a (...)
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  • Philosophy and science in Adam Smith’s ‘History of Astronomy’: A metaphysico-scientific view.Kwangsu Kim - 2017 - History of the Human Sciences 30 (3):107-130.
    This article casts light on the intimate relationship between metaphysics and science in Adam Smith’s thought. Understanding this relationship can help in resolving an enduring dispute or misreading concerning the status and role of natural theology and the ‘invisible hand’ doctrine. In Smith’s scientific realism, ontological issues are necessary prerequisites for scientific inquiry, and metaphysical ideas thus play an organizing and regulatory role. Smith also recognized the importance of scientifically informed metaphysics in science’s historical development. In this sense, for Smith, (...)
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