In this paper, we argue for an objectivist pluralist interpretation of Hume’s moral philosophy. We begin by approaching the pluralist/relativist distinction in aesthetics. Then we move to ethics, and present some reasons which justify considering Hume a normative pluralist, and, in particular, an objectivist pluralist. Our argument will make use of Hume’s idea that there are foru sources of value, and of his notion of artificial lives/moralities.

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 (...) Conduct. This conceptual framework calls upon its members to intentionally increase their awareness of significant threats to their compliance with its rules of conduct and to establish safeguards to offset or eliminate those threats. To this end, each member is required to regard every questionable situation, circumstance, transaction or relationship by attempting to view it through the eyes of an imagined reasonable third party. This paper examines this protocol theoretically and practically. First, we frame this analysis within the principles and ethical concepts that inform the professional ethics of accountants. Second, we critique the AICPA’s long-standing rules-based approach to its Code. Third, we examine the new conceptual framework with a view toward its potential for the promotion of a more principles-based approach to the professional ethics of the accounting profession. Fourth, we give attention to the notion of the “reasonable and informed third party,” which has been embedded in the new conceptual framework, and consider how two schools of thought—Adam Smith’s modernist “impartial spectator” concept and Emmanuel Lévinas’ postmodern phenomenology in regard to “the Other”—may offer theoretical support and clarity for this epistemic exercise. Finally, we point out several ways in which the AICPA’s commitment to its new conceptual framework could be strengthened and enhanced. (shrink)

Recently a call has gone up for a revival of the "politics of humanity." But what exactly is the "politics of humanity"? For illumination this paper turns to Hume's analysis of humanity's foundational role in morality and modern politics. Its aims in so doing are twofold. First, it aims to set forth a new understanding of the unity of Hume's practical and epistemological projects in developing his justifications for and the implications of his remarkable and underappreciated claim that humanity is (...) the only sentiment on which a moral system can be founded. Second, by attending to Hume's substantive definition of humanity and its relationship to benevolence and sympathy in particular, it aims to clarify the relationship between the principal elements of the politics of humanity: "humanism" or secularism, "humane" or other-directed values, and mutual recognition of our shared "humanness.". (shrink)