Although the foundation of financial accounting and auditing has traditionally been based upon a rule-based framework, the concept of a principle-based approach has been periodically advocated since being incorporated into the AICPA Code of Conduct in 1989. Recent high profile events indicate that the accountants and auditors involved have followed rule-based ethical perspectives and have failed to protect investors and stakeholders – resulting in a wave of scandals and charges of unethical conduct. In this paper we describe how the rule-based (...) traditions of auditing became a convenient vehicle that perpetuated the unethical conduct of firms such as Enron and Arthur Andersen. We present a model of ten ethical perspectives and briefly describe how these ten ethical perspectives impact rule-based and principle-based ethical conduct for accountants and auditors. We conclude by identifying six specific suggestions that the accounting and auditing profession should consider to restore public trust and to improve the ethical conduct of accountants and auditors. (shrink)

I argue that it is morally wrong for a lawyer to pursue a legal outcome that he knows to be unjust, such as the acquittal of a guilty client or the triumph of the wrong side in a lawsuit.

Most plausible moral theories must address problems of partial acceptance or partial compliance. The aim of this paper is to examine some proposed ways of dealing with partial acceptance problems as well as to introduce a new Rule Utilitarian suggestion. Here I survey three forms of Rule Utilitarianism, each of which represents a distinct approach to solving partial acceptance issues. I examine Fixed Rate, Variable Rate, and Optimum Rate Rule Utilitarianism, and argue that a new approach, Maximizing Expectation Rate Rule (...) Utilitarianism, better solves partial acceptance problems. (shrink)

any of us think that we have duties of distributive justice towards our fellow citizens that we do not have towards foreigners. Is that thought justified? This paper considers the nature of the state's relationship to distributive justice from the perspective of utilitarianism, a theory that is barely represented in contemporary philosophical debates on this question. My strategy is to mount a utilitarian case for state-specific duties of distributive justice that is similar in its basic structure to the one that (...) is standardly mounted for special duties towards the near and dear. I begin with a discussion of whether or not the co-citizen relationship can be justified in terms of its welfare consequences. I then consider what the answer to that first question implies concerning the duties of distributive justice that arise within that relationship. (shrink)

There are roughly two philosophical literatures on “happiness,” each corresponding to a different sense of the term. One uses ‘happiness’ as a value term, roughly synonymous with well-being or flourishing. The other body of work uses the word as a purely descriptive psychological term, akin to ‘depression’ or ‘tranquility’. An important project in the philosophy of happiness is simply getting clear on what various writers are talking about: what are the important meanings of the term and how do they connect? (...) While the “well-being” sense of happiness receives significant attention in the contemporary literature on well-being, the psychological notion is undergoing a revival as a major focus of philosophical inquiry, following on recent developments in the science of happiness. This entry focuses on the psychological sense of happiness (for the well-being notion, see the entry on well-being). The main accounts of happiness in this sense are hedonism, the life satisfaction theory, and the emotional state theory. Leaving verbal questions behind, we find that happiness in the psychological sense has always been an important concern of philosophers. Yet the significance of happiness for a good life has been hotly disputed in recent decades. Further questions of contemporary interest concern the relation between the philosophy and science of happiness, as well as the role of happiness in social and political decision-making. (shrink)

Most people (and philosophers) distinguish between performing a morally wrong action and being blameworthy for having performed that action, and believe that an individual can be fully excused for having performed a wrong action. My purpose is to reject this claim. More precisely, I defend what I call the “Dependence Claim”: A's doing X is wrong only if A is blameworthy for having done X. I consider three cases in which, according to the traditional view, a wrong action could be (...) excused: duress, mental illness, and mistake. I try to show that the reasons for excusing in either case are not relevantly distinguishable from the reasons for claiming that the prima facie wrong action is not wrong all things considered. (shrink)

You may not know me well enough to evaluate me in terms of my moral character, but I take it you believe I can be evaluated: it sounds strange to say that I am indeterminate, neither good nor bad nor intermediate. Yet I argue that the claim that most people are indeterminate is the conclusion of a sound argument—the indeterminacy paradox—with two premises: (1) most people are fragmented (they would behave deplorably in many and admirably in many other situations); (2) (...) fragmentation entails indeterminacy. I support (1) by examining psychological experiments in which most participants behave deplorably (e.g., by maltreating “prisoners” in a simulated prison) or admirably (e.g., by intervening in a simulated theft). I support (2) by arguing that, according to certain plausible conceptions, character evaluations presuppose behavioral consistency (lack of fragmentation). Possible reactions to the paradox include: (a) denying that the experiments are relevant to character; (b) upholding conceptions according to which character evaluations do not presuppose consistency; (c) granting that most people are indeterminate and explaining why it appears otherwise. I defend (c) against (a) and (b). (shrink)

This paper argues against hedonistic theories of happiness. First, hedonism is too inclusive: many pleasures cannot plausibly be construed as constitutive of happiness. Second, any credible theory must count either attitudes of life satisfaction, affective states such as mood, or both as constituents of happiness; yet neither sort of state reduces to pleasure. Hedonism errs in its attempt to reduce happiness, which is at least partly dispositional, to purely episodic experiential states. The dispositionality of happiness also undermines weakened nonreductive forms (...) of hedonism, as some happiness-constitutive states are not pleasures in any sense. Moreover, these states can apparently fail to exhibit the usual hedonic properties; sadness, for instance, can sometimes be pleasant. Finally, the nonhedonistic accounts are adequate if not superior on grounds of practical and theoretical utility, quite apart from their superior conformity to the folk notion of happiness. (shrink)

As an indirect ethical theory, rule consequentialism first evaluates moral codes in terms of how good the consequences of their general adoption are and then individual actions in terms of whether or not the optimific code authorises them. There are three well-known and powerful objections to rule consequentialism’s indirect structure: the ideal world objection, the rule worship objection, and the incoherence objection. These objections are all based on cases in which following the optimific code has suboptimal consequences in the real (...) world. After outlining the traditional objections and the cases used to support them, this paper first constructs a new hybrid version of consequentialism that combines elements of both act and rule consequentialism. It then argues that this novel view has sufficient resources for responding to the previous traditional objections to pure rule consequentialism. (shrink)

Pattern-based reasons are reasons for action deriving not from the features of our own actions, but from the features of the larger patterns of action in which we might be participating. These reasons might relate to the patterns of action that will actually be carried out, or they might relate to merely hypothetical patterns. In past work, I have argued that accepting merely hypothetical pattern-based reasons, together with a plausible account of how to weigh these reasons, can lead to disastrous (...) consequences. However, in this article, I argue that this problem is not limited to hypothetical pattern-based reasons: it turns out that there are analogous issues for reasons deriving from actual patterns. I then suggest that we can avoid this problem by adopting a different account of the weight of pattern-based reasons. (shrink)

Consequentialist theories often neglect reasons for action. They offer theories of the rightness or the goodness of actions, or of virtue, but they typically do not include theories of reasons. However, consequentialists can give plausible accounts of reasons. This chapter examines some different ways in which such accounts might be developed, focusing on Act Consequentialism and Rule Consequentialism and on the relationship between reasons and rightness. It notes that adding claims about reasons to consequentialist theories may introduce a welcome kind (...) of complexity, and in doing so may help to make consequentialist approaches to ethics more appealing. For example, it may help consequentialists to explain the ideas of moral constraints and moral options. (shrink)

I explore the debate about whether consequentialist theories can adequately accommodate the moral force of promissory obligation. I outline a straightforward act consequentialist account grounded in the value of satisfying expectations, and raise and assess three objections to this account: that it counterintuitively predicts that certain promises should be broken when commonsense morality insists that they should be kept, that the account is circular, and Michael Cholbi’s argument that this account problematically implies that promise-making is frequently obligatory. I then discuss (...) alternative act consequentialist accounts, including Philip Pettit’s suggestion that promise-keeping is an intrinsic good and Michael Smith’s agent-relative account. I outline Brad Hooker’s rule consequentialist account of promissory obligation and raise a challenge for it. I conclude that appeals to intuitions about cases will not settle the dispute, and that consequentialists and their critics must instead engage in substantive debate about the nature and stringency of promissory obligation. (shrink)

Consequentialist theories determine rightness solely based on real or expected consequences. Although such theories are popular, they often have difficulty with generalizing intuitions, which demand concern for questions like “What if everybody did that?” Rule consequentialism attempts to incorporate these intuitions by shifting the locus of evaluation from the consequences of acts to those of rules. However, detailed rule-consequentialist theories seem ad hoc or arbitrary compared to act consequentialist ones. We claim that generalizing can be better incorporated into consequentialism by (...) keeping the locus of evaluation on acts but adjusting the decision theory behind act selection. Specifically, we should adjust which types of dependencies the theory takes to be decision-relevant. Using this strategy, we formulate a new theory, generalized act consequentialism, which we argue is more compelling than rule consequentialism both in modeling the actual reasoning of generalizers and in delivering correct verdicts. (shrink)

For all their various disagreements, one point upon which rights theorists often agree is that it is simply part of the nature of rights that they tend to override, outweigh or exclude competing considerations in moral reasoning, that they have ‘peremptory force’, making ‘powerful demands’ that can only be overridden in ‘exceptional circumstances’, Philosophical Foundations of Human Rights, Oxford University Press, Oxford, 2016, p. 240). In this article I challenge this thought. My aim here is not to prove that the (...) traditional view of rights’ stringency is necessarily false, nor even that we have no good reason to believe it is true. Rather, my aim is only to show that we have good reason to think that the foundation of the traditional position is less stable than we might have otherwise supposed and that an alternative conception of rights—one which takes the stringency of any given right as particular to the kind of right it is—is both viable and attractive. In short, to begin to move us towards a more ‘particularist’ conception of rights’ standing in moral reasoning and judgement. (shrink)

T. M. Scanlon’s contractualism attempts to give an account of right and wrong in terms of the moral code that could not be reasonably rejected. Reasonable rejectability is then a function of what kind of consequences the general adoption of different moral codes has for different individuals. It has been shown that moral codes should be compared at a lower than 100% level of social acceptance. This leads to the counter-culture challenge. The problem is that the cultural background of the (...) individuals who have not internalized the majority code affects the consequences of the codes and furthermore there does not seem to be a non-arbitrary way of choosing the minority cultures. This chapter first surveys and critically evaluates different responses to this challenge. It then outlines a version of ‘Real World Contractualism’, which offers the best response to the counter-culture challenge. (shrink)

Este trabajo busca reflexionar en torno al siguiente problema: ¿cuál es la mejor forma de concebir la felicidad en la filosofía contemporánea? Para ello, dividiremos esta interrogante en dos. En primer lugar, indagaremos si acaso la felicidad es algo similar a lo que los griegos entendían por “eudaimonia”, i.e., una vida buena o digna de ser vivida; o si, en cambio, la felicidad es mejor entendida como un estado de la mente, postura que comienza a recibir mayor aceptación desde los (...) inicios de la modernidad. Nuestra opinión es que actualmente la felicidad se debería concebir de la segunda forma: en primer lugar, “eudaimonia” es un término que está revestido de un innegable componente evaluativo. Esto, sumado al “criterio de pertinencia descriptiva” —según el cual, la definición técnica de un concepto no debería alejarse demasiado de la concepción cotidiana del mismo— y al hecho de que en el lenguaje vernáculo “felicidad” es de naturaleza eminentemente descriptiva y no evaluativa, nos lleva a concluir que el uso técnico de este término debe ser también descriptivo, coincidiendo así con un estado mental más que con una vida buena. Una vez resuelta esta dimensión del problema, procedemos a abordar la segunda cara del mismo: si la felicidad es un estado mental, ¿cómo debe describirse ese estado? Las teorías más aceptadas al respecto son el hedonismo con respecto a la felicidad, la satisfacción con la vida como un todo, y la condición emocional positiva. Ninguna de estas propuestas está libre de dificultades; sin embargo, concluimos que la teoría más prometedora es la de la condición emocional positiva, puesto que las incongruencias internas y los inconvenientes que debe resolver son de menor gravedad. De esta manera proponemos que actualmente la mejor manera de concebir la felicidad es como un estado mental que se puede describir como una condición emocional positiva, la cual consistiría, grosso modo, en la posesión de emociones positivas y/o placenteras, así como también en propensiones o disposiciones de ánimo positivos. (shrink)

We can distinguish two kinds of moral universalization tests for practical principles. One requires that the universal practice of the principle, i.e., universal conformity to it by all agents in a given world, satisfies some condition. The other requires that conformity to the principle by any possible agent, in any situation and at any time, satisfies some condition. We can call these universal practice and universal applicability tests respectively. The logical distinction between these tests is rarely appreciated, and many philosophers (...) systematically confuse them with each other. In practice, UP tests are more frequently used to defend deontological norms, while UA tests are used to defend consequentialist norms. Both conceptual argument and practical examples of their applications will show that UA tests are decisively superior to UP tests for grounding moral norms, casting greater doubt upon deontological theories which rely upon the latter unless they can reformulate their arguments using some version of a UA test. (shrink)

This paper develops a “Cliffordian” argument for a common epistemic norm governing belief, action, and assertion. The idea is that beliefs are the sorts of things that lead to actions and assertions. What each of us believes influences what we act on and assert, and in turn influences what those around us believe, act on, and assert. Belief, action, and assertion should be held to a common epistemic norm because, otherwise, this system will become contaminated. The paper finishes by drawing (...) out the relativistic implications of the Cliffordian argument. (shrink)

Ian Maitland defends sweatshop labor on the grounds that “A wage or labor practice is ethically acceptable if it is freely chosen by informed workers” (he calls his view “the Classical Liberal Standard,” CLS). I present several examples of economic exchanges that are mutually beneficial and satisfy the requirements of the CLS, but, nonetheless, are morally wrong. Maitland’s arguments in defense of sweatshops are unsuccessful because they depend on the flawed “CLS.” My paper criticizes Maitland’s arguments in defense of sweatshops, (...) but I do not claim that his conclusions are false—I do not claim to have shown that the labor practices Maitland defends are morally wrong. I argue that some of the disagreements about sweatshops between Maitland and his critics depend on disagreements about the answers controversial questions in ethical theory. In the absence of definitive answers to those questions , there are no decisive arguments for or against Maitland’s view about sweatshops. (shrink)

The students and colleagues of Roderick Chisholm admired and respected Chisholm. Many were filled not only with admiration, but with affection and gratitude for Chisholm throughout the time we knew him. Even now that he is dead, we continue to wish him well. Under the circumstances, many of us probably think that that wish amounts to no more than this: we hope that things went well for him when he lived; we hope that he had a good life.

In this thesis I am going to explore the relationship between happiness and imprisonment. I will discuss three theories of happiness - hedonism, life satisfaction theories and emotional states theories. I will argue that the main problem of these theories is that they take happiness to consist only of psychological states. Because of this, I will turn my attention towards those theories that evaluate happiness in terms of how well life is going for the person who is living it. I (...) will argue that my Aristotelian account is the most plausible way to understand the relationship between happiness and imprisonment. This is because it takes into account both the external circumstances and the psychological and emotional life of pnsoners. Through this thesis, I will show that my account of happiness in prison accomplishes three tasks: i) it solves the problems encountered by the other theories of happiness in the evaluation of prisoners' happiness, ii) it does not suffer from two of the main objections to the other objectivist theories of happiness, and iii) it can help us to investigate the happiness of prisoners empirically more accurately. (shrink)

Screening for unsuspected disease has both possible benefits and harms for those who participate. Historically the benefits of participation have been emphasized to maximize uptake reflecting a public health approach to policy; currently policy is moving towards an informed choice approach involving giving information about both benefits and harms of participation. However, no research has been conducted to evaluate the impact on health of an informed choice policy. Using psychological models, the first aim of this study was to describe an (...) explanatory framework for variation in screening uptake and to apply this framework to assess the impact of informed choices in screening. The second aim was to evaluate ethically that impact. Data from a general population survey of beliefs and attitudes towards participation in diabetes screening indicated that greater orientation to the present is associated with greater social deprivation and lower expectation of participation in screening. The results inform an explanatory framework of social patterning of screening in which greater orientation to the present focuses attention on the disadvantages of screening, which tend to be immediate, thereby reducing participation. This framework suggests that an informed choice policy, by increasing the salience of possible harms of screening, might reduce uptake of screening more in those who are more deprived and orientated to the present. This possibility gives rise to an apparent dilemma where an ethical decision must be made between greater choice and avoiding health inequality. Philosophical perspectives on choice and inequality are used to point to some of the complexities in assessing whether there really is such a dilemma and if so how it should be resolved. The paper concludes with a discussion of the ethics of paternalism. (shrink)

I defend a methodology for theorizing about happiness. I reject three methods: conceptual analysis; scientific naturalism; and the “pure normative adequacy” approach, where the best conception of happiness is the one that best fills a role in moral theory. The concept of happiness is a folk notion employed by laypersons who have various practical interests in the matter, and theories of happiness should respect this fact. I identify four such interests in broad terms and then argue for a set of (...) desiderata that theories of happiness ought to satisfy. The theory of happiness falls within the province of ethics. It should, however, be viewed as autonomous and not merely secondary to moral theory. (shrink)

The concept of well-being is central to the subject matter of moral philosophy as well as economics. According to some moral theorists morality is about the maximization of social well-being. According to others, notably John Rawls we ought to give particular priority to the worst off members in society. Both these and other moral positions, whatever the priority they attach to different members of society in arriving at moral judgements, require an account of well-being or advantage. The concern with well-being (...) is thus of foundational importance in moral philosophy, even if well-being is not thought of as all that matters. Furthermore, those who want to distinguish ‘morality’ from ‘self-interest’ must furnish us with an account of human interests, so that we can distinguish the moral realm from that of self-interest or prudence. The concerns of moral philosophers, here, clearly overlap with those of economists. Economists are much concerned with questions of how well people are doing, with their ‘standard of living’ or ‘quality of life’. However, there are very different ways of thinking about each of these ideas. Indeed, we need to discriminate between different views of the quality of life and to decide which is the most appropriate for the purposes of moral theory and the normative parts of economics. (shrink)

ABSTRACT This paper takes issue with the idea that there is a variety of moral theories available which can in some way usefully be applied to problems in ethics. The idea is reflected in the common view that those favouring a systematic approach would do well to abandon consequentialist thinking and turn to some alternative theory. It is argued here that this is not an option, since each of the usual supposed alternatives lacks the independent resources to meet the minimal (...) requirements of being a moral theory at all. The aim is to demonstrate that virtue ethics, rights theory and deontology lack the different forms of explanation that would make them genuinely alternative theories. The conclusion is that this part of ethics is much more of a unity than is standardly assumed and that, far from our being able to move on from consequentialism, certain problems that arise from its very nature are bound to remain central to any attempt at moral theory. (shrink)

A diagnosis of schizophrenia is often taken to denote a state of global irrationality within the psychiatric paradigm, wherein psychotic phenomena are seen to equate with a lack of mental capacity. However, the little research that has been undertaken on mental capacity in psychiatric patients shows that people with schizophrenia are more likely to experience isolated, rather than constitutive, irrationality and are therefore not necessarily globally incapacitated. Rational suicide has not been accepted as a valid choice for people with schizophrenia (...) due in part to a belief that characteristic irrationality prevents autonomous decision-making. Since people with schizophrenia are often seen to lack insight into the nature of their disorder, both psychiatric and ethical perspectives generally presume that suicidal acts result directly from mental illness itself and not from second-order desires. In this article, I challenge notions of global irrationality conferred by a diagnosis of schizophrenia and argue that, where delusional beliefs are unifocal, schizophrenia does not necessarily lead to a state of mental incapacity. I then attempt to show that people with schizophrenia can sometimes be rational with regard to suicide, where this decision stems from a realistic appraisal of psychological suffering. (shrink)

The scarcity of resources required to produce justice is manifested in the relation between the accuracy, depth, and scope of materially possible forms of justice. Ceteris paribus , increases in the accuracy of justice must come at the expense of its depth and scope, and vice versa, though they are not linearly proportioned. The accuracy of justice is the degree of agreement between the possible results of attempts to implement a theory or principles of justice and the desired result according (...) to that theory or those principles of justice. The scope of justice measures how broadly the principle or theory of justice is intended to apply. The depth of justice measures the gap between existing social norms and the theory or principles of justice we examine within the specified scope. This three-dimensional model explains public policies, laws, and regulations that increase the scope or depth of justice at the cost of a decrease in its accuracy – rough forms of justice such as measures of transitional justice, affirmative action, mandatory sentencing, simplified tax codes, collective guilt and victimhood, and general amnesties. The scarcity of resources necessary for justice can contract or expand. The normative choice between principles of justice that prefer accuracy and those that favor scope or depth usually corresponds, respectively, with rights-based deontological theories and consequentialist ethics. (shrink)

Abstract Two features of human?rights discourse are often targeted for criticism: its universalism and its individualism. Both features, it is usually claimed, illegitimately overlook the significance of cultural diversity. In this essay I argue that individualism is incompatible with universalism and compatible with cultural diversity. Thus I defend the view that human rights are individualistically justified, and I argue that it follows from this that human rights are in an important sense non?universal. I go on to show how my non?universalist (...) conclusion can provide the basis for a retort to those who appeal to facts about cultural diversity in order to criticise human rights discourse. (shrink)

To consequentialise a moral theory means to account for moral phenomena usually described in nonconsequentialist terms, such as rights, duties, and virtues, in a consequentialist framework. This paper seeks to show that all moral theories can be consequentialised. The paper distinguishes between different interpretations of the consequentialiser’s thesis, and emphasises the need for a cardinal ranking of acts. The paper also offers a new answer as to why consequentialising moral theories is important: This yields crucial methodological insights about how to (...) pursue ethical inquires. (shrink)

Imagine a citizen (call her Ellen) engages in conduct the state says is a crime, for example, money laundering. Imagine too that the state of which Ellen is a citizen has decided to make money laundering a crime. Does the state wrong Ellen when it punishes her for money laundering? It depends on what you think about the authority of the criminal law. Most criminal law scholars would probably say that the criminal law as such has no authority. Whatever authority (...) is has depends on how well it adheres to the demands of morality inasmuch as morality is the only authority we have. Thus if morality says that money laundering should not be a crime then the state wrongs Ellen when it punishes her. But if the criminal law as such does have authority, and if in the exercise of its authority the state has decided to make money laundering a crime, then the state does Ellen no wrong when it punishes her. (shrink)

This paper argues that many leading ethical theories are incomplete, in that they fail to account for both right and wrong. It also argues that some leading ethical theories are inconsistent, in that they allow that an act can be both right and wrong. The paper also considers responses on behalf of the target theories.

Unequal treatment of human research subjects is a significant ethical concern, because justice in research involving human subjects requires equal protection of rights and equal protection from harm and exploitation. Disputes sometimes arise concerning the issue of unequal treatment of research subjects. Allegedly unequal treatment occurs when subjects are treated differently and there is a genuine dispute concerning the appropriateness of equal treatment. Patently unequal treatment occurs when subjects are treated differently and there is not a genuine dispute about the (...) appropriateness of equal treatment. Allegedly unequal treatment will probably always occur in research with human subjects due to disagreements about fundamental questions of justice. The best way to deal with allegedly unequal treatment is to promote honest and open discussions of the issues at stake. Research regulations can help to minimize patently unequal treatment by providing rules for investigators, ethical review boards, institutions, and sponsors to follow. However, patently unequal treatment may still occur because the regulations are subject to interpretation. Federal agencies have provided interpretive guidance that can help promote consistent review and oversight of human subjects research. Additional direction may be needed on topics that are not adequately covered by current guidance or regulations. International guidelines can help promote equal treatment of human subjects around the globe. While minor variations in the treatment of research subjects should be tolerated and even welcomed, major ones (i.e. those that significantly impact human rights or welfare) should be avoided or minimized. (shrink)

Although much has been published on virtues in recent years, there is still considerable uncertainty in philosophy (and even more among philosophical laymen) about the concept of a virtue and especially about moral virtues. In this article, I will try to clarify these notions. In particular, I want to answer the question: When are virtues moral virtues? Clearly, not every practical virtue is a moral virtue. Why was the courage of the Nazi soldiers in the second world war not a (...) moral virtue, but yet is presumably one if included among the cardinal virtues? To clarify this question, this article will deal with the concept of a virtue but I will also investigate the notion of virtues being of a moral nature. To this end, I propose and explain (I) a definition of moral virtues and clarify this definition further in section (II), by explaining why I did not include qualities, which others have considered as essential. (shrink)