After virtue and accounting ethics

Alasdair MacIntyre’s After Virtue presented a reinterpretation of Aristotelian virtue ethics that is contrasted with the emotivism of modern moral discourse, and provides a moral scheme that can enable a rediscovery and reimagination of a more coherent morality. Since After Virtue’s publication, this scheme has been applied to a variety of activities and occupations, and has been influential in the development of research in accounting ethics. Through a ‘close’ reading of chapters 14 and 15 of After Virtue this paper considers and applies the key concepts of practices, institutions, internal and external goods, the narrative unity of a human life and tradition, and the virtues associated with these concepts. It contributes, firstly, by providing a more accurate and comprehensive application of MacIntyre’s scheme to accounting than available in the existing literature. Secondly, it identifies areas in which MacIntyre’s scheme supports the existing approach to professional accounting ethics as articulated by the various International Federation of Accountants pronouncements as well as areas in which it provides a critique and challenge to this approach. The application ultimately provides an alternative philosophical perspective through which accounting can be examined and further research into accounting ethics pursued.

The Ethics of a Co-regulatory Model for Farm Animal Welfare Research

Standards for farm animal welfare are variously managed at a national level by government-led regulatory control, by consumer-led welfare economics and co-regulated control in a partnership between industry and government. In the latter case the control of research to support animal welfare standards by the relevant industry body may lead to a conflict of interest on the part of researchers, who are dependent on industry for continued research funding. We examine this dilemma by reviewing two case studies of research published under an Australian co-regulated control system. Evidence of unsupported conclusions that are favourable to industry is provided, suggesting that researchers do experience a conflict of interest that may influence the integrity of the research. Alternative models for the management of research are discussed, including the establishment of an independent research management body for animal welfare because of its public good status and the use of public money derived from taxation, with representation from government, industry, consumers, and advocacy groups.

Confronting Confucian Understandings of the Christian Doctrine of Salvation : A systematic theological analysis of the basic problems in the Confucian-Christian dialogue

The aim of the present study is to analyze Confucian understandings of the Christian doctrine of salvation in order to find the basic problems in the Confucian-Christian dialogue. I will approach the task via a systematic theological analysis of four issues in order to limit the thesis to an appropriate size. They are analyzed in three chapters as follows: 1. The Confucian concept concerning the existence of God. Here I discuss mainly the issue of assimilation of the Christian concept of God to the concepts of Sovereign on High (Shangdi) and Heaven (Tian) in Confucianism. 2. The Confucian understanding of the object of salvation and its status in Christianity. 3. The Confucian understanding of the means of salvation in Christianity. Before beginning this analysis it is necessary to clarify the vast variety of controversies, arguments, ideas, opinions and comments expressed in the name of Confucianism; thus, clear distinctions among different schools of Confucianism are given in chapter 2. In the last chapter I will discuss the results of my research in this study by pointing out the basic problems that will appear in the analysis. The results of the present study provide conclusions in three related areas: the tacit differences in the ways of thinking between Confucians and Christians, the basic problems of the Confucian-Christian dialogue, and the affirmative elements in the dialogue. In addition to a summary, a bibliography and an index, there are also eight appendices, where I have introduced important background information for readers to understand the present study.

Beatific Enjoyment in Scholastic Philosophy and Theology: 1240-1335

This dissertation examines the concept of beatific enjoyment (fruitio beatifica) in scholastic theology and philosophy in the thirteenth and early fourteenth century. The aim of the study is to explain what is enjoyment and to show why scholastic thinkers were interested in discussing it. The dissertation consists of five chapters. The first chapter deals with Aurelius Augustine's distinction between enjoyment and use and the place of enjoyment in the framework of Augustine's view of the passions and the human will. The first chapter also focuses upon the importance of Peter Lombard's Sentences for the transmission of Augustine's treatment of enjoyment in scholastic thought as well as upon Lombard's understanding of enjoyment. The second chapter treats thirteenth-century conceptions of the object and psychology of enjoyment. Material for this chapter is provided by the writings - mostly Sentences commentaries - of Alexander of Hales, Albert the Great, Bonaventure, Thomas Aquinas, Peter of Tarentaise, Robert Kilwardby, William de la Mare, Giles of Rome, and Richard of Middleton. The third chapter inspects early fourteenth-century views of the object and psychology of enjoyment. The fourth chapter focuses upon discussions of the enjoyment of the Holy Trinity. The fifth chapter discusses the contingency of beatific enjoyment. The main writers studied in the third, fourth and fifth chapters are John Duns Scotus, Peter Aureoli, Durandus of Saint Pourçain, William of Ockham, Walter Chatton, Robert Holcot, and Adam Wodeham. Historians of medieval intellectual history have emphasized the significance of the concept of beatific enjoyment for understanding the character and aims of scholastic theology and philosophy. The concept of beatific enjoyment was developed by Augustine on the basis of the insight that only God can satisfy our heart's desire. The possibility of satisfying this desire requires a right ordering of the human mind and a detachment of the will from the relative goals of earthly existence. Augustine placed this insight at the very foundation of the notion of Christian learning and education in his treatise On Christian Doctrine. Following Augustine, the twelfth-century scholastic theologian Peter Lombard made the concept of enjoyment the first topic in his plan of systematic theology. The official inclusion of Lombard's Sentences in the curriculum of theological studies in the early universities stimulated vigorous discussions of enjoyment. Enjoyment was understood as a volition and was analyzed in relation to cognition and other psychic features such as rest and pleasure. This study shows that early fourteenth-century authors deepened the analysis of enjoyment by concentrating upon the relationship between enjoyment and mental pleasure, the relationship between cognition and volition, and the relationship between the will and the beatific object (i.e., the Holy Trinity). The study also demonstrates the way in which the idea of enjoyment was affected by changes in the method of theological analysis - the application of Aristotelian logic in a Trinitarian context and the shift from virtue ethics to normative ethics.

Ethics in a Technological World : Framing the Questions and Three Approaches

This study addresses the following question: How to think about ethics in a technological world? The question is treated first thematically by framing central issues in the relationship between ethics and technology. This relationship has three distinct facets: i) technological advance poses new challenges for ethics, ii) traditional ethics may become poorly applicable in a technologically transformed world, and iii) the progress in science and technology has altered the concept of rationality in ways that undermine ethical thinking itself. The thematic treatment is followed by the description and analysis of three approaches to the questions framed. First, Hans Jonas s thinking on the ontology of life and the imperative of responsibility is studied. In Jonas s analysis modern culture is found to be nihilistic because it is unable to understand organic life, to find meaning in reality, and to justify morals. At the root of nihilism Jonas finds dualism, the traditional Western way of seeing consciousness as radically separate from the material world. Jonas attempts to create a metaphysical grounding for an ethic that would take the technologically increased human powers into account and make the responsibility for future generations meaningful and justified. The second approach is Albert Borgmann s philosophy of technology that mainly assesses the ways in which technological development has affected everyday life. Borgmann admits that modern technology has liberated humans from toil, disease, danger, and sickness. Furthermore, liberal democracy, possibilities for self-realization, and many of the freedoms we now enjoy would not be possible on a large scale without technology. Borgmann, however, argues that modern technology in itself does not provide a whole and meaningful life. In fact, technological conditions are often detrimental to the good life. Integrity in life, according to him, is to be sought among things and practices that evade technoscientific objectification and commodification. Larry Hickman s Deweyan philosophy of technology is the third approach under scrutiny. Central in Hickman s thinking is a broad definition of technology that is nearly equal to Deweyan inquiry. Inquiry refers to the reflective and experiential way humans adapt to their environment by modifying their habits and beliefs. In Hickman s work, technology consists of all kinds of activities that through experimentation and/or reflection aim at improving human techniques and habits. Thus, in addition to research and development, many arts and political reforms are technological for Hickman. He argues for recasting such distinctions as fact/value, poiesis/praxis/theoria, and individual/society. Finally, Hickman does not admit a categorical difference between ethics and technology: moral values and norms need to be submitted to experiential inquiry as well as all the other notions. This study mainly argues for an interdisciplinary approach to the ethics of technology. This approach should make use of the potentialities of the research traditions in applied ethics, the philosophy of technology, and the social studies on science and technology and attempt to overcome their limitations. This study also advocates an endorsement of mid-level ethics that concentrate on the practices, institutions, and policies of temporal human life. Mid-level describes the realm between the instantaneous and individualistic micro-level and the universal and global macro level.

Avioliiton teologia Englannin kirkossa ja Suomen evankelis-luterilaisessa kirkossa vuosina 1963-2006

The theology of marriage in the Church of England(CofE) and in the Evangelical Lutheran Church of Finland(ELCF)1963–2006 The method of the study is a systematic analysis of the sources. In the CofE marriage stems from creation, but it is also sacramental, grounded in the theology of love and redemption. Man and woman have a connection between them that is a mystical union in character because of the one between Christ and the Church; therefore every marriage is sacramental. The purposes of marriage have been expressed in a different order than earlier. A caring relationship and sexuality are set before childbirth as the causes of marriage. The remedial cause of marriage is also moved to the background and it cannot be found in the recent wedding formulas. A personal relationship and marriage as a school of faith and love have a central place in the theology of marriage. The theology of love unites the love of God and marriage. In the CofE the understanding of divorce and co-habiting has changed, too. Co-habiting can now be understood as a stage towards marriage. Divorce has been understood as a phenomenon that must be taken as a fact after an irretrievable breakdown of marriage. Thus the church must concentrate on pastoral care after divorce. Similarly, the ELCF also maintains that the order of creation is the origin of marriage as a lifelong institution. This is also an argument for the solemnization of marriage in the church. Faith and grace are not needed for real marriage because marriage is the culmination of reason and natural law. The society defines marriage and the church gives its blessing to the married couples if so requested. Luther’s view of marriage is different from this because he saw marriage as a school of love and faith, similar to CofE. He saw faith as essential to enable the fullfillment of natural law. Marriage in the ELCF is mostly a matter of natural ethics. An ideal form of life is sought through the Golden Rule. This interpretation of marriage means that it does not presuppose Christian education for children to follow. The doctrine of the two kingdoms is definitely essential as background. It has been impugned by scholars, however, as a permanent foundation of marriage. There is a difference between the marriage formulas and the other sources concerning the purposes of marriage in the ELCF. The formulas do not include sexuality, childbirth or children and their education as purposes of marriage. The formulas include less theological vocabulary than in the CofE. The liturgy indicates the doctrine in CofE. In the Lutheran churches there is not any need to express the doctrine in the wedding formulas. This has resulted in less theology of marriage in the formulas. The theology of Luther is no longer any ruling principle in the theology of marriage. The process of continuing change in society refines the terms for marriage more than the theological arguments do.

Christianity and Christian Identity in the Gospel of Philip (NHC II,3)

Previous scholarship has often maintained that the Gospel of Philip is a collection of Valentinian teachings. In the present study, however, the text is read as a whole and placed into a broader context by searching for parallels from other early Christian texts. Although the Valentinian Christian identity of the Gospel of Philip is not questioned, it is read alongside those texts traditionally labelled as "mainstream Christian". It is obvious from the account of Irenaeus that the boundaries between the Valentinians and other Christians were not as clear or fixed as he probably would have hoped. This study analyzes the Valentinian Christian Gospel of Philip from two points of view: how the text constructs the Christian identity and what kind of Christianity it exemplifies. Firstly, it is observed how the author of the Gospel of Philip places himself and his Christian readers among the early Christianities of the period by emphasizing the common history and Christian features but building especially on particular texts and traditions. Secondly, it is noted how the Christian nature of an individual develops according to the Gospel of Philip. The identity of an individual is built and strengthened through rituals, experiences and teaching. Thirdly, the categorizations, attributes, beliefs and behaviour associated on the one hand with the "insiders", the true Christians, and, on the other, with outsiders in the Gospel of Philip, are analyzed using social identity theory the insiders and outsiders are described through stereotyping in the text. Overall, the study implies that the Gospel of Philip strongly emphasizes spiritual progress and transformation. Rather than depicting the Valentinians as the perfect Christians, it underlines their need for constant change and improvement. Although the author seeks to clearly distinguish the insiders from the outsiders, the boundaries of the categories are in fact fluid in the Gospel of Philip. Outsiders can become insiders and the insiders are also in danger of falling out again.

Ethics of Justification : A Defence of Contractualism

In What We Owe to Each Other, T.M. Scanlon formulated a new version of the ethical theory called contractualism. This theory took reasons considerations that count in favour of judgment-sensitive attitudes to be the fundamental normative notion. It then used normative reasons to first account for evaluative properties. For an object to be valuable, on this view, is for it to have properties that provide reasons to have favourable attitudes towards the bearer of value. Scanlon also used reasons to account for moral wrongness. His contractualism claims that an act is morally wrong if it is forbidden by any set of moral principles that no one could reasonably reject. My thesis consists of five previously published articles which attempt to clarify Scanlon s theory and to defend it against its critics. The first article defends the idea that normative reason-relations are fundamental against Joshua Gert. Gert argues that rationality is a more basic notion than reasons and that reasons can be analysed in terms of their rationally requiring and justifying dimensions. The second article explores the relationship between value and reasons. It defends Scanlon s view according to which reasons are the more basic than value against those who think that reasons are based on the evaluative realm. The last three articles defend Scanlon s views about moral wrongness. The first one of them discusses a classic objection to contractualist theories. This objection is that principles which no one could reasonably reject are redundant in accounting for wrongness. This is because we need a prior notion of wrongness to select those principles and because such principles are not required to make actions wrong or to provide reasons against wrong actions. The fourth article explores the distinctive reasons which contractualists claim there are for avoiding the wrong actions. The last article argues against the critics of contractualism who claim that contractualism has implausible normative consequences for situations related to the treatment of different-sized groups of people.

Ethics and Aesthetics : Intersections in Iris Murdoch's Philosophy

The study addresses the question concerning the relationship between ethics and aesthetics in the philosophy of Iris Murdoch. The main argument is that Murdoch s philosophy cannot be accurately understood without an understanding of the relationship she sees between the aesthetic experience and morality. Reading Murdoch s philosophy with this relationship in mind shows that it must be considered as a relevant alternative to the main forms of aesthetic-ethical theories. The study consists of seven previously published articles and a summary. It shows that Murdoch belongs to a tradition of philosophers who seek to broaden the scope of ethics by reference to aesthetic value and aesthetic experience. She sees an attitude responsible for aesthetic experiences as relevant for morality. However, she does not collapse morality into aesthetic experience. The two meet on the level of the subject s attitude towards its object, but there is a distinction between the experiences that accompany the attitudes. Aesthetic experiences can function as a clue to morals in that they present in a pleasing manner moral truths which otherwise might be psychologically too difficult to face. Murdoch equates the aesthetic attitude with virtuous love characterized by unselfish attention to its object. The primary object of such love is in Murdoch s account another human individual in her particularity. She compares the recognition of the other person as a particular existence to the experience of the Kantian sublime and offers her own version of the true sublime which is the experience of awe in the face of the infinity of the task of understanding others. One of the most central claims in Murdoch s philosophy is that human consciousness is evaluatively structured. This claim challenges the distinction between facts and values which has had an immense influence on modern moral philosophy. One argument with which Murdoch supports her claim is the nature of great literature. According to her, the standard of greatness in literature is the authors awareness of the independent existence of individuals in the particularity of their evaluative consciousnesses. The analysis of the standard of greatness in literature is also Murdoch s only argument for the claim that the primary object of the loving unselfish attention is the other particular individual. She is convinced that great literature reveals a deep truth about the human condition with its capacity to capture the particular. Abstract philo¬sophical discourse cannot compete with this capacity but it should take truths revealed by literature seriously in its theorising. Recognising this as Murdoch s stand on the question of the relation between philosophy and literature as forms of human discourse settles whether she is part of what has been called philosophy s turn to literature. The answer is yes.

Temporality of the Face-to-Face in Levinas' Ethics

This thesis focuses on a connection between temporality and ethics in the philosophy of Emmanuel Levinas. I argue that Levinas understanding of temporality is rooted in the function of pra-impression which in its turn does not belong to the intentional consciousness but reveals a subject as being open to the Other. In the face-to-face situation with the Other the pra-impression is an essential and constitutive force: it fractures the moment of the present, questions subjectivity and generates a new meaning of temporality. As a result a responsible subject is revealed; responsibility for the Other marks a latent birth of the subject which is prior to any origin of subjectivity, it discloses a meaning of time that does not belong to the subject but is found in the Other. In this study I suggest that pra-impression finds its productive force in language, the function of the feminine, and what Levinas calls the other in the same .

Literacy leadership and accountability practices: Holding onto ethics in ways that count

Despite the rhetoric of schools serving the needs of specific communities, it is evident that the work of teachers and principals is shaped by government imperatives to demonstrate success according to a set of standard ‘benchmarks’. In this chapter, we draw from our current study of new forms of educational leadership emerging in South Australian public primary schools to explore the ways in which test-based accountability requirements are being mediated by principals in schools that serve high poverty communities. Taking an institutional ethnography approach we focus on the everyday work of a principal and a literacy leader in one suburban primary school to show the complexity of the impact of national testing on practices of literacy leadership. We elaborate on the inescapable textual framings and tasks faced by the principal and literacy leader, and those that they create and modify – such as a common literacy agreement and ‘literacy chats’ between a literacy leader and classroom teacher – in order to ‘hold on to ethics’. We argue that while leaders’ and teachers’ everyday work is regulated by ‘ruling relations’ (Smith, 1999), it is also organic and responsive to the local context. We conclude with a reflection on the important situated work that school leaders do in mediating trans-local policies that might otherwise close down possibilities for engaging ethically with students and their learning in a particular school.