With a new foreword by Jonathan Lear 'Remarkably lively and enjoyable…It is a very rich book, containing excellent descriptions of a variety of moral theories, and innumerable and often witty observations on topics encountered on the way.' -_ Times Literary Supplement_ Bernard Williams was one of the greatest philosophers of his generation. Ethics and the Limits of Philosophy is not only widely acknowledged to be his most important book, but also hailed a contemporary classic of moral philosophy. Drawing on the (...) ideas of the Greek philosophers, Williams reorients ethics away from a preoccupation with universal moral theories towards ‘truth, truthfulness and the meaning of an individual life’. He explores and reflects upon the most difficult problems in contemporary philosophy and identifies new ideas about central issues such as relativism, objectivity and the possibility of ethical knowledge. This edition also includes a commentary on the text by A.W.Moore. At the time of his death in 2003, Bernard Williams was hailed by the Times as 'the outstanding moral philosopher of his age.' He taught at the Universities of Cambridge, Berkeley and Oxford and is the author of many influential books, including _Morality; Descartes: The Project of Pure Enquiry_ and _Truth and Truthfulness_. (shrink)

By the time of his death in 2003, Bernard Williams was one of the greatest philosophers of his generation. Ethics and the Limits of Philosophy is not only widely acknowledged to be his most important book, but also hailed a contemporary classic of moral philosophy. Presenting a sustained critique of moral theory from Kant onwards, Williams reorients ethical theory towards ‘truth, truthfulness and the meaning of an individual life’. He explores and reflects upon the most difficult problems in contemporary philosophy (...) and identifies new ideas about central issues such as relativism, objectivity and the possibility of ethical knowledge. (shrink)

With a new foreword by Jonathan Lear 'Remarkably lively and enjoyable…It is a very rich book, containing excellent descriptions of a variety of moral theories, and innumerable and often witty observations on topics encountered on the way.' -_ Times Literary Supplement_ Bernard Williams was one of the greatest philosophers of his generation. Ethics and the Limits of Philosophy is not only widely acknowledged to be his most important book, but also hailed a contemporary classic of moral philosophy. Drawing on the (...) ideas of the Greek philosophers, Williams reorients ethics away from a preoccupation with universal moral theories towards ‘truth, truthfulness and the meaning of an individual life’. He explores and reflects upon the most difficult problems in contemporary philosophy and identifies new ideas about central issues such as relativism, objectivity and the possibility of ethical knowledge. This edition also includes a commentary on the text by A.W.Moore. At the time of his death in 2003, Bernard Williams was hailed by the Times as 'the outstanding moral philosopher of his age.' He taught at the Universities of Cambridge, Berkeley and Oxford and is the author of many influential books, including _Morality; Descartes: The Project of Pure Enquiry_ and _Truth and Truthfulness_. (shrink)

Any system of taxation depends on a substantial degree of compliance from the taxpayer. But do ethical considerations stop at obeying the letter of the tax law, or do they drive one to take a more critical and socially responsible attitude towards tax avoidance as well as evasion? Dr Alan Stainer is Head of Engineering Management at Middlesex University, Bounds Green Road, London N11 2NQ, and Founder Director of the International Society for Productivity & Quality Research; Lorice Stainer is Senior (...) Lecturer in Business Ethics at the University of Hertfordshire Business School and a Business Ethics Consultant; and Alexandra Segal is a Chartered Accountant, Taxation Manager with Keelings Chartered Accountants, London, and a Taxation Consultant. (shrink)

Ethical sensitivity triggers the entire ethical decision-making process (i.e., recognition of ethical content in work situations). In this article, five factors are examined that affect tax practitioners' professional ethical sensitivity. The five factors that were examined include role conflict, role ambiguity, job satisfaction, professional commitment, and ethical orientation. Ethical content in work situations is examined in relation to professional ethics as enumerated by the American Institute of Certified Public Accountant's (AICPA) Statements on Responsibilities in Tax Practice (SRTP). Utilizing Hunt and (...) Vitell's (1986, 1993) General Theory of Ethics, a model of ethical sensitivity was constructed and empirically tested. Role conflict negatively and job satisfaction positively influenced tax practitioners' ethical sensitivity. Also, the covariates of the tax practitioner's professional risk level and type of employer were found to be significant. The significant factors are job specific. The tax firm may have the best opportunity to positively change a tax practitioner's ethical recognition abilities. Professional accounting organizations may need to evaluate if resources should be used to formulate, maintain, and publicize codes of conduct because of the lack of significance of professional commitment. (shrink)

By the time of his death in 2003, Bernard Williams was one of the greatest philosophers of his generation. Ethics and the Limits of Philosophy is not only widely acknowledged to be his most important book, but also hailed a contemporary classic of moral philosophy. Presenting a sustained critique of moral theory from Kant onwards, Williams reorients ethical theory towards ‘truth, truthfulness and the meaning of an individual life’. He explores and reflects upon the most difficult problems in contemporary philosophy (...) and identifies new ideas about central issues such as relativism, objectivity and the possibility of ethical knowledge. This edition also includes a new commentary on the text by A.W.Moore and a foreword by Jonathan Lear. (shrink)

Any system of taxation depends on a substantial degree of compliance from the taxpayer. But do ethical considerations stop at obeying the letter of the tax law, or do they drive one to take a more critical and socially responsible attitude towards tax avoidance as well as evasion? Dr Alan Stainer is Head of Engineering Management at Middlesex University, Bounds Green Road, London N11 2NQ, and Founder Director of the International Society for Productivity & Quality Research; Lorice Stainer is Senior (...) Lecturer in Business Ethics at the University of Hertfordshire Business School and a Business Ethics Consultant; and Alexandra Segal is a Chartered Accountant, Taxation Manager with Keelings Chartered Accountants, London, and a Taxation Consultant. (shrink)

This study examines Australian tax agents' perceptions of the ethical environment in which they practice, within the context of an income tax system based on self-assessment principles. The research identifies and ranks an inventory of ethical issues in terms of perceived frequency of occurrence and importance to Western Australian tax agents. In addition, the extent and influence of ethical concerns in the profession are evaluated.The study has determined that the most frequently cited ethical issue is the failure to make reasonable (...) enquiries where information or documentation provided by a client appears to be inaccurate or incomplete. The most important ethical problem is a failure to ensure confidentiality with regard to privileged client information. When the frequency of occurrence and importance means are compared, inadequate technical competence, failure to make reasonable enquiries/conduct research, continuing to act for a client where there is incorrect information, and conflicts in distinguishing between tax planning and tax avoidance emerge as the high frequency/high importance issues. Although acknowledging the potential for unethical actions in tax practice, Western Australian tax agents consider that they carry out their professional activities within an ethical environment. (shrink)

John Mackie's stimulating book is a complete and clear treatise on moral theory. His writings on normative ethics-the moral principles he recommends-offer a fresh approach on a much neglected subject, and the work as a whole is undoubtedly a major contribution to modern philosophy.The author deals first with the status of ethics, arguing that there are not objective values, that morality cannot be discovered but must be made. He examines next the content of ethics, seeing morality as a functional device, (...) basically the same at all times but changing significantly in response to changes in the human condition. He sketches a practical moral system, criticizing but also borrowing from both utilitarian and absolutist views. Thirdly, the frontiers of ethics, areas of contact with psychology, metaphysics, theology, law and politcs, are explored.Throughout, his aim is to discuss a wide range of questions that are both philosophical and practical, working within a distinctive version of subjectivism-an "error" theory of the apparent objectivity of values. John Mackie has drawn on the contributions of such classic thinkers as Plato, Aristotle, Hobbes, Hume, Kant and Sidgwick, and on more recent discussions, to produce a thought-provoking account that will inspire both the general reader and the student of philosophy. (shrink)

Though the revised edition of A Theory of Justice, published in 1999, is the definitive statement of Rawls's view, so much of the extensive literature on Rawls's theory refers to the first edition. This reissue makes the first edition once again available for scholars and serious students of Rawls's work.

This paper reports on the development of a research instrument designed to explore ethical reasoning in a tax context. This research instrument is a version of the Defining Issues Test (DIT) originally developed by Rest [1979a, Development in Judging Moral Issues (Univer sity of Minnesota Press, Minneapolis, MN); 1979b, Defining Issues Test (University of Minnesota Press, Minneapolis, MN)], but adapted to focus specifically on the environment encountered by tax practitioners. The paper explores reasons for developing a context-(and profession-) specific test, (...) and details the manner in which this was undertaken. The study on which it is based aims to compare the reasoning of tax practitioners in the taxspecific context and in the general social context covered by the original DIT, and to compare this with the reasoning of non-specialists in these two contexts. The paper therefore also considers the issues that arise when using such tests to compare reasoning in different domains or to compare groups. The focus on instrument development to measure ethical reasoning in a specific domain will contribute to the literature on research methods in the area of the DIT and will facilitate cross-study comparisons. (shrink)

This paper reports on the development of a research instrument designed to explore ethical reasoning in a tax context. This research instrument is a version of the Defining Issues Test originally developed by Rest [1979a, Development in Judging Moral Issues ; 1979b, Defining Issues Test ], but adapted to focus specifically on the environment encountered by tax practitioners. The paper explores reasons for developing a context- specific test, and details the manner in which this was undertaken. The study on which (...) it is based aims to compare the reasoning of tax practitioners in the taxspecific context and in the general social context covered by the original DIT, and to compare this with the reasoning of non-specialists in these two contexts. The paper therefore also considers the issues that arise when using such tests to compare reasoning in different domains or to compare groups. The focus on instrument development to measure ethical reasoning in a specific domain will contribute to the literature on research methods in the area of the DIT and will facilitate cross-study comparisons. (shrink)

While much of the empirical accounting literature suggests that, if differences do exist, Big Four employees are more ethical than non-Big Four employees, this trend has not been evident in the recent media coverage of Big Four tax practitioners acting for multinationals accused of aggressive tax avoidance behaviour. However, there has been little exploration in the literature to date specifically of the relationship between firm size and ethics in tax practice. We aim here to address this gap, initially exploring tax (...) practitioners’ perceptions of the impact of firm size on ethics in tax practice using interview data in order to identify the salient issues involved. We then proceed to assess quantitatively whether employer firm size has an impact on the ethical reasoning of tax practitioners, using a tax context-specific adaptation of a well-known and validated psychometric instrument, the Defining Issues Test. (shrink)

How tax practitioners approach ethical dilemmas remains generally unexplored in academic literature. We use here Rest’s original Defining Issues Test (Development in judging moral issues. Minneapolis: University of Minnesota Press, 1979; Moral development. Advances in research and theory. New York: Praeger Publishers, 1986), combined with a tax context-specific test and in conjunction with a control group of non-tax specialists, to examine tax practitioners’ moral reasoning in a social and tax context. We investigate: (i) the effect of a tax context on (...) issues raised (finding that practitioners generally reason at lower levels than in social scenarios); (ii) whether the profession attracts people who reason at certain levels (finding that it does not); and (iii) whether practitioners are affected by training/socialization in their professional context (finding that that they are). (shrink)

This study investigates professional tax practitioners' ethical judgments and behavioral intentions in cases involving client pressure to adopt aggressive reporting positions, an issue that has been identified as the most difficult ethical/moral problem facing public accounting practitioners. The multidimensional ethics scale (MES) was used to measure the extent to which a hypothetical behavior was consistent with five ethical philosophies (moral equity, contractualism, utilitarianism, relativism, and egoism). Responses from a sample of 67 tax professionals supported the existence of all dimensions of (...) the MES other than egoism. Regressions of ethical judgments and behavioral intentions on the MES dimensions indicate that ethical decision making is most heavily influenced by the moral equity dimension, followed by the contractualism dimension. In contrast, the utilitarianism and relativism dimensions were only related to ethical judgments and behavioral intentions in isolated instances. (shrink)

In der 1785 veröffentlichten Grundlegung zur Metaphysik der Sitten formuliert Kant erstmals die Prinzipien einer universalistischen Ethik der Autonomie, deren Einfluß bis heute ungebrochen ist. Schon beim Übergang von der gemeinen zur philosophischen Vernunfterkenntnis findet man die Hauptgedanken: In der Ethik geht es nicht primär um das gute Leben und das Glück, und es geht auch zunächst nicht darum, welche Handlungserfolge erzielt werden; Gegenstand moralischer Hochschätzung sind vielmehr Intentionen und Maximen. Gut ist, was für alle vernünftigen Wesen gilt, weil es (...) von ihnen als autonomen und vernünftigen Wesen gewollt wird. Die Schrift ist kurz, einfach gegliedert und verständlich geschrieben. Sie eignet sich daher als Einführung in Kants Ethik, enthält aber zugleich als Grundlegung alle wesentlichen Gedanken seiner praktischen Philosophie. Auf der Grundlage der Originalausgabe von 1785/86 wurde der Text völlig neu erstellt. Eines der wichtigsten Bücher der Philosophiegeschichte liegt damit in einer zuverlässigen und preisgünstigen Neuausgabe vor. (shrink)

In this new and enlarged edition of a standard introduction to moral philosophy, Raphael shows in clear and simple language the connections between abstract ethics and practical problems in law, government, medicine, and the social sciences in general. Moral Philosophy deals with six main areas. First, it looks at the two opposed traditions of naturalism and rationalism, and considers more recent discussion in terms of logic and language. Next, it explores the attractions and defects of Utilitarianism, and then turns to (...) its main rival, Kantian ethics, which Raphael favors in a modified form. The third section shows how different moral views are related to different theories about justice and liberty. The fourth examines the problem of free will and determinism in the context of the presuppositions of science, especially in the social sciences. This second edition enlarges the relation of moral philosophy to other concerns, with two new chapters: one on ethics and evolution, the other on medical ethics. (shrink)

Principles of distributive justice are normative principles designed to guide the allocation of the benefits and burdens of economic activity.

What is logic? What were the most significant contributions of Kant, Plato and Descartes? What is the concept of yin and yang? The personalities, terminology, and definitions of philosophers and philosophical schools of thought are presented clearly in this unique A-to-Z reference guide.

What is virtue? How can we lead moral lives? Exploring how contemporary moral philosophy has led to a revival of interest in the concepts of 'virtue', 'character' and 'flourishing', this is an accessible and critical introduction to virtue ethics. The book includes chapter summaries and guides to further reading throughout to help readers explore, understand and develop a critical perspective towards this important school of contemporary ethical thought.