Engaging in the Crooked Timbre of Humanity: Value Pluralism and Social work

The field of social work ethics is changing. While more established positions, such as utilitarianism and deontology, continue to influence social work thinking and practice, emergent approaches are taking hold, leading to a radical examination of social work as an ethical discipline. To contribute to this unfolding debate, this article examines Isaiah Berlin's notion of value pluralism and its contribution to social work. The argument proceeds by summarising and categorising some of the traditional and emergent theories shaping social work according to metaphors of the ‘head’ (the justice-oriented, rational approaches) and the ‘heart’ (the grounded, particularistic and care-focused approaches). Berlin's value pluralism is then adopted to contend that social work needs to hold both ‘head’ and ‘heart’ ethics in a vital equilibrium to generate the ethics of the ‘hand’ (i.e. the practical response to contested areas of need) and the ‘feet’ (the commitment to change and well-being). These metaphors are then mapped on to a decision-making process and applied to the fraught area of adoption without parental consent

Taking pluralism seriously:Embedded moralities in management accounting and control systems

Professor Norman Macintosh has long been a leading, and at times a dissonant, voice in critical accounting studies, exhibiting an intellectual dexterity seldom encountered in the accounting academy. His work ranges from the application of traditional organizational theories within work organizations to poststructural renderings of capital market exigencies. Here, we consider and extend Professor Macintosh's work contemplating the morality embedded within, and propagated by, management accounting and control systems (macs). We begin with Macintosh (1995) employing structuration theory in investigating the ethics of profit manipulation within large, decentralized corporations. The work highlights the fundamental dialectical contradictions within these work organizations, demonstrates the indeterminacy of traditional ethical reasoning, and shows the extent to which macs provide legitimating underpinnings for management action. We propose to extend the conversation using the tools provided in Macintosh's subsequent work: a Levinasian ethic (Macintosh et al., 2009), and heteroglossic accounting (Macintosh, 2002)—both emerging from his poststructuralist predilections. A Levinasian perspective provides an ontologically grounded ethic, and heteroglossic accounting calls for multiple accountings representing alternative moral voices. A critical dialogic framework is proposed as a theoretic for imagining heteroglossic accounting that takes pluralism seriously by recognizing the reality of irresolvable differences and asymmetric power relationships associated with assorted moral perspectives.