Research on moral judgment has been dominated by rationalist models, in which moral judgment is thought to be caused by moral reasoning. The author gives 4 reasons for considering the hypothesis that moral reasoning does not cause moral judgment; rather, moral reasoning is usually a post hoc construction, generated after a judgment has been reached. The social intuitionist model is presented as an alternative to rationalist models. The model is a social model in that it deemphasizes the private reasoning done (...) by individuals and emphasizes instead the importance of social and cultural influences. The model is an intuitionist model in that it states that moral judgment is generally the result of quick, automatic evaluations (intuitions). The model is more consistent than rationalist models with recent findings in social, cultural, evolutionary, and biological psychology, as well as in anthropology and primatology. (shrink)

This 1996 book defends the prospects for a science of society. It argues that behind the diverse methods of the natural sciences lies a common core of scientific rationality that the social sciences can and sometimes do achieve. It also argues that good social science must be in part about large-scale social structures and processes and thus that methodological individualism is misguided. These theses are supported by a detailed discussion of actual social research, including theories of agrarian revolution, organizational ecology, (...) social theories of depression, and supply-demand explanations in economics. Professor Kincaid provides a general picture of explanation and confirmation in the social sciences and discusses the nature of scientific rationality, functional explanation, optimality arguments, meaning and interpretation, the place of microfoundations in social explanation, the status of neo-classical economics, the role of idealizations and non-experimental evidence, and other specific controversies. (shrink)

Ethics in accounting and ethical education have seen an increase in interest in the last decade. However, despite the renewed interest some important shortcomings persist. Generally, rules, principles, values and virtues are presented in a fragmented fashion. In addition, only a few authors consider the role of the accountants character in presenting relevant and truthful information in financial reporting and the importance of practical reasoning in accounting. This article holds that rules, values and virtues are interconnected. This provides a sound (...) approach to ethics in accounting, in which character and practical reasoning are crucial. Consequently, ethical education in accounting has to simultaneously include the knowledge of proper rules and principles and their correct application; values (understood as moral goods) and virtues, whose acquisition, in the view of the author, should be encouraged. (shrink)