What does it mean to be truthful? What role does truth play in our lives? What do we lose if we reject truthfulness? No philosopher is better suited to answer these questions than Bernard Williams. Writing with his characteristic combination of passion and elegant simplicity, he explores the value of truth and finds it to be both less and more than we might imagine.Modern culture exhibits two attitudes toward truth: suspicion of being deceived and skepticism that objective truth exists at (...) all. This tension between a demand for truthfulness and the doubt that there is any truth to be found is not an abstract paradox. It has political consequences and signals a danger that our intellectual activities, particularly in the humanities, may tear themselves to pieces.Williams's approach, in the tradition of Nietzsche's genealogy, blends philosophy, history, and a fictional account of how the human concern with truth might have arisen. Without denying that we should worry about the contingency of much that we take for granted, he defends truth as an intellectual objective and a cultural value. He identifies two basic virtues of truth, Accuracy and Sincerity, the first of which aims at finding out the truth and the second at telling it. He describes different psychological and social forms that these virtues have taken and asks what ideas can make best sense of them today. Truth and Truthfulness presents a powerful challenge to the fashionable belief that truth has no value, but equally to the traditional faith that its value guarantees itself. Bernard Williams shows us that when we lose a sense of the value of truth, we lose a lot both politically and personally, and may well lose everything. (shrink)

Drawing on a number of recent high-profile cases of corporate corruption, we develop a process model that explains the escalation of deception in corrupt firms. If undetected, an initial lie can begin a process whereby the ease, severity and pervasiveness of deception increases overtime so that it eventually becomes an organization level phenomenon. We propose that organizational complexity has an amplifying effect. A␣feedback loop between organization level deception and each of the escalation stages positively reinforces the process. In addition, moderators (...) are proposed that will halt escalation at various stages. By conceptualizing corporate deception as a social process, the paper contributes to a growing body of research that looks beyond 'bad' individuals for the causes of corporate illegality. (shrink)

In the recent case of Nike v. Kasky both sides argued that their standard for distinguishing commercial speech from political speechwould create the better policy for ensuring accurate and complete disclosure of social information by corporations. Using insights frominformation economics, we argue that neither standard will achieve the policy goal of optimal truthful disclosure. Instead, we argue that the appropriate standard is one of optimal truthful disclosure—balancing the value of speech against the costs of misinformation. Specifically, we argue that an (...) SEC-sanctioned safe harbor available under a closely supervised system for social reporting will bring about optimal truthful disclosure. The scheme is intended to enhance stakeholder confidence in corporate social and political commentary, while at the same time encouraging corporations to provide accurate information in a fair playing field of public debate. (shrink)

This brings together five pieces written by Jacques Derrida as extended lectures. The most important theme is Derrida's redefinition of speech acts and the 'event' as a particular kind of performative. The effects of globalization and mechanization, along with arising issues, provide a second constellation of themes. The first four essays involve a specific act of speech: the lie, the excuse, perjury and profession. The last two essays continue Derrida's powerful series of meditations on professional and institutional questions. The final (...) essay, 'Psychoanalysis Searches the States of Its Soul', confronts the task facing psychoanalysis today: coming to terms in new ways with worldwide cruelty and accommodating itself to the modern juridical concepts of crime against humanity. The phrase 'without alibi' (alibi, of course, being another speech act) is used throughout the essay as a leitmotif indicating that the responsibility psychoanalysis has to respond to globalization cannot be evaded. (shrink)

A thoughtful addition to the growing debate over public and private morality. Looks at lying and deception in law, family, medicine, government.

In this paper I will criticize a common practice I call associative advertising. Briefly, associative advertising induces people to buy (or buy more of) a product by associating that market product with such deep-seated non-market goods as friendship, acceptance and esteem from others, excitement and power even though the market good seldom satisfies or has any connection with the non-market desire. The fault in associative advertising is not that it is deceptive or that it violates the autonomy of its audience (...) — on this point I find Robert Arrington's arguments persuasive (Advertising and Behavior Control, Journal of Business Ethics 1 (1982), 3–12). Instead, I will argue against associative advertising by examining the virtues and vices at stake. In so doing, I will offer an alternative to Arrington's exclusive concern with autonomy and behavior control.My main criticism is two-fold: (a) Advertisers must surely desensitize themselves to the compassion, concern, and sympathy for others that are central emotions in a virtuous person, and (b) associative advertising influences its audience to neglect the nonmarket cultivation of our virtues and to substitute market goods instead, with the result that we become worse and, quite likely, less happy persons. (shrink)

This paper addresses the theoretical framework on corporate social reporting. Although that corporate social reporting has been analysed from different perspectives, legitmacy theory currently is the dominating perspective. Authors employing this framework suggest that social and environmental disclosures are responses to both public pressure and increased media attention resulting from major social incidents such as the Exxon Valdez oil spill and the chemical leak in Bhopal (India). More specifically, those authors argue that the increase in social disclosures represent a strategy (...) to alter the public''s perception about the legitimacy of the organisation. Therefore, we suggest using corporate communication as an overarching framework to study corporate social reporting in which corporate image and corporate identity are central. (shrink)

Creative accounting involves accountants in making accounting policy choices or manipulating transactions in such a way as to convey a preferred and deliberately chosen impression in the accounts. Although it is regarded as unethical by most observers, a defense of creative accounting can be based on the assumption that users of accounts can identify bias in accounting policy choices and make appropriate adjustments. In this paper we take the example of the Barcelona Football Club where the club management made three (...) key accounting policy choices that resulted in the presentation of a favourable position, and a supporters club presented an alternative report choosing three alternative accounting policies that presented an unfavourable position. We presented each of these financial reports to one of two groups of Spanish bank loan officers: we found that the more favourable set of accounts was significantly more likely to attract a positive response to a loan request. This result undermines the validity of defending creative accounting based on the argument that accounts users can identify manipulation. (shrink)

Survey of different definitions of lying and deceiving, with an emphasis on the contemporary debate between Thomas Carson, Roy Sorensen, Don Fallis, Jennifer Saul, Paul Faulkner, Jennifer Lackey, David Simpson, Andreas Stokke, Jorg Meibauer, Seana Shiffrin, and James Mahon, among others, over whether lies always aim to deceive. Related questions include whether lies must be assertions, whether lies always breach trust, whether it is possible to lie without using spoken or written language, whether lies must always be false, whether lies (...) that are unsuccessful are still lies, and whether deception must aim at creating false beliefs as opposed to preventing people from acquiring true beliefs. (shrink)

This paper argues that social reporting can be an important form of New Governance regulation to achieve stakeholder accountability.Current social reporting practices, however, fall short of achieving stakeholder accountability and actually may work against it. By examining the success and failures of other transparency programs in the United States, we can identify key factors for ensuring the success of social reporting over the long term. These factors include increasing the benefits-to-costs ratios of both the users of the information and the (...) disclosers, and recognizing the importance of the involvement of third-party intermediaries. (shrink)

This study examines the impact of impression management and overclaiming on self-reported ethical conduct of 174 managers (67 male, 107 female) who worked for a large not-for-profit organization. As anticipated, impression management and overclaiming positively influenced perceived unethical conduct of managers. Female managers were more prone to impression management than male managers. There was no significant difference in perceived unethical conduct or level of overclaiming of male and female managers.

In an increasingly complex world with increasingly powerful organisations it seems inevitable that society – or groups in society – would become anxious about whether these organisations could be encouraged to match that power with an appropriate responsibility. This is the function of accountability – to require individuals and organisations to present an account of those actions for which society holds them – or would wish to hold them – responsible. And the history of social accounting, at its most fundamental, (...) is a history of attempts to develop this accountability. It seems to me that the widespread and systematic practice of social and environmental accounting is a deeply essential element in any well‐functioning, complex democracy. The corollary is that the absence of such mechanisms raises fundamental questions about the nature of modern democracies. This article briefly outlines what I believe to be the three strands of social accounting. It then identifies a few of the lessons that we may be able to learn from current experience and, in particular, how social accounting is related to accountability, democracy and sustainability. The central issue of the tension between accountability and control is touched upon: I then illustrate how the stakeholder model can be used to help define the social account, and conclude with a few words on attestation. (shrink)

Religious believers understand the meaning of their lives and of the world in terms of the way these are related to God. How, Vincent BrU;mmer asks, does the model of love apply to this relationship? He shows that most views on love take it to be an attitude rather than a relationship: exclusive attention (Ortega y Gasset), ecstatic union (nuptial mysticism), passionate suffering (courtly love), need-love (Plato, Augustine) and gift-love (Nygren). In discussing the issues, BrU;mmer inquires what role these attitudes (...) play within the love-relationship and examines the implications of using the model of love as a key paradigm in theology. (shrink)

Creative accounting involves accountants in making accounting policy choices or manipulating transactions in such a way as to convey a preferred and deliberately chosen impression in the accounts. Although it is regarded as unethical by most observers, a defense of creative accounting can be based on the assumption that users of accounts can identify bias in accounting policy choices and make appropriate adjustments. In this paper we take the example of the Barcelona Football Club where the club management made three (...) key accounting policy choices that resulted in the presentation of a favourable position, and a supporters club presented an alternative report choosing three alternative accounting policies that presented an unfavourable position. We presented each of these financial reports to one of two groups of Spanish bank loan officers: we found that the more favourable set of accounts was significantly more likely to attract a positive response to a loan request. This result undermines the validity of defending creative accounting based on the argument that accounts users can identify manipulation. (shrink)