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.

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.

The Catholic Internet discussion on cloning : A study in cognitive rhetoric

This work combines the cognitive theory of folk-theoretical thought with the classical Aristotelian theory of artistic proof in rhetoric. The first half of the work discusses the common ground shared by the elements of artistic proof (logos, pathos, ethos) and the elements of folk-theoretical thought (naïve physics, folk biology, folk psychology, naïve sociology). Combining rhetoric with the cognitive theory of folk-theoretical thought creates a new point of view for argumentation analysis. The logos of an argument can be understood as the inferential relations established between the different parts of an argument. Consequently, within this study the analysis of logos is to be viewed as the analysis of the inferential folk-theoretical elements that make the suggested factual states-of-things appear plausible within given argumentative structures. The pathos of an argumentative structure can be understood as determining the quality of the argumentation in question in the sense that emotive elements play a great part in what can be called a distinction between good and deceptive rhetoric. In the context of this study the analysis of pathos is to be viewed as the analysis of the emotive content of argumentative structures and of whether they aim at facilitating surface- or deep cognitive elaboration of the suggested matters. The ethos of an argumentative structure means both the speaker-presentation and audience-construct that can be discerned within a body of argumentation. In the context of this study, the analysis of ethos is to be understood as the analysis of mutually manifest cognitive environments in the context of argumentation. The theory is used to analyse Catholic Internet discussion concerning cloning. The discussion is divided into six themes: Human Dignity, Sacred Family, Exploitation / Dehumanisation, Playing God, Monsters and Horror Scenarios and Ensoulment. Each theme is analysed for both the rhetorical and the cognitive elements that can be seen creating persuasive force within the argumentative structures presented. It is apparent that the Catholic voices on the Internet extensively oppose cloning. The voices utilise rhetoric that is aggressive and pejorative more often than not. Furthermore, deceptive rhetoric (in the sense presented above) plays a great part in argumentative structures of the Catholic voices. The theory of folk-theoretical thought can be seen as a useful tool for analysing the possible reasons why the Catholic speakers think about cloning and choose to present cloning in their argumentation as they do. The logos utilized in the argumentative structures presented can usually be viewed as based on folk-theoretical inference concerning biology and psychology. The structures of pathos utilized generally appear to aim at generating fear appeal in the assumed audiences, often incorporating counter-intuitive elements. The ethos utilised in the arguments generally revolves around Christian mythology and issues of social responsibility. These structures can also be viewed from the point of view of folk psychology and naïve sociological assumptions.

Constructing Ethical Patterns in Times of Globalization : Hans Küng's Global Ethic Project and Beyond

The purpose of this study is to evaluate contemporary philosophical models for global ethics in light of the Catholic theologian Hans Küng s Global Ethic Project (Projekt Weltethos). Küng s project starts with the motto, No survival without world ethos. No global peace without peace between religions. I will use the philosophically multidimensional potential of Projekt Weltethos in terms of its possible philosophical interpretations to evaluate the general discussion of global ethics within political philosophy today. This is important in its own right, but also because through it, opportunities will emerge to articulate Küng s relatively general argument in a way that leaves less room for mutually contradictory concretizations of what global ethics ultimately should be like. The most important question in this study is the problem of religious and ideological exclusivism and its relation to the ethically consistent articulation of global ethics. I will first explore the question of the role of religion as the basis for ethics in general and what Küng may mean by his claim that only the unconditional can oblige unconditionally. I will reconstruct two different overall philosophical interpretations of the relationship between religious faith and human rationality, each having two different sub-divisions: a liberal interpretation amounts to either a Kantian-Scheiermacherian or a Jaspersian view, whereas what I call postliberal interpretation amounts to either an Aristotelian-Thomistic or an Augustinian view. Thereafter, I will further clarify how Küng views the nature of ethics beyond the question of its principal foundation in religious faith: Küng searches for a middle way between consequentialist and non-consequentialist ethics, a way in which the latter dimension has the final stake. I will then set out to concretize further this more or less general notion of the theoretical potential of Projekt Weltethos in terms of certain precise philosophico-political models. I categorize these models according to their liberal or postliberal orientation. The liberal concretization leads me to consider a wide spectrum of post-Kantian and post-Hegelian models from Rawls to Derrida, while the alternative concretization opens up my ultimate argument in favor of a postliberal type of modus vivendi. I will suggest that the only theoretically and practically plausible way to promote global ethics, in itself a major imperative today, is the recognition of a fundamental and necessary contest between mutually exclusive ideologies in the public sphere. On this basis I will proceed to my postliberal proposal, namely, that a constructive and peaceful encountering of exclusive difference as an ethical vantage point for an intercultural and inter-religious peace dialogue is the most acute challenge for global ethics today.

Imagination and diversity in the philosophy of Hobbes

This dissertation is a study of some aspects of theoretical philosophy of the early modern thinker Thomas Hobbes (1588-1679). The focal point of the work is Hobbes s conception of imagination, which is discussed from both a systematic and a historical point of view, as well as in the light of contemporary scholarship. I argue that though there are significant similarities between the view of Hobbes and that of his predecessors, he gives a novel theory of imagination, which clarifies not only early modern discussions on human nature, knowledge, science, and literary criticism, but above all his own versatile philosophy. The prologue of the dissertation introduces methodological principles and gives critical remarks on the standard view of Hobbes. In Chapter II, I discuss the prominent theories of imagination before Hobbes and link them to his account. I argue that though Hobbes adopted the Aristotelian framework, his view is not reduced to it, as he borrows from various sources, for instance, from the Stoics and from Renaissance thought. Chapters III and IV form the psychological part of the work. In the Chapter III I argue that imagination, not sense, is central in the basic cognitive operations of the mind and that imagination has a decisive role in Hobbes s theory of motivation. The Chapter IV concentrates on various questions of Hobbes s philosophy of language. The chapter ends with a defence of a less naturalistic reading of Hobbes s theory of human nature. Chapters V and VI form the epistemological part of the work. I suggest, contrary to what has been recently claimed, that though Hobbes s ideas of good literary style do have a point of contact with his philosophy (e.g. the psychology of creative process), his ideas in the field are independent of his project of demonstrative political science. Instead I argue that the novelty of his major political work, Leviathan (1651), is based on a new theory of knowledge which he continued to develop in the post-Leviathan works. Chapter VII seeks to connect the more theoretical conclusions of Chapters V and VI to Hobbes's idea(l) of science as well as to his philosophical practice. On the basis of Hobbes s own writings as well as some historical examinations, I argue that method is not an apt way to conceptualise Hobbes s philosophical practice. Contemporary readings of Hobbes s theory of science are critically discussed and the chapter ends with an analysis of Hobbes s actual argumentation. In addition to the concluding remarks, the epilogue suggest three things: first, imagination is central when trying to understand Hobbes s versatile philosophy; second, that it is misleading to depict Hobbes as a simple materialist, mechanist, and empiricist; and, third, that in terms of imagination his influence on early modern thought has not been fully appreciated.

The Role of Abduction in Self-Similarity

Based on the Aristotelian criterion referred to as 'abductio', Peirce suggests a method of hypothetical inference, which operates in a different way than the deductive and inductive methods. “Abduction is nothing but guessing” (Peirce, 7.219). This principle is of extreme value for the study of our understanding of mathematical self-similarity in both of its typical presentations: relative or absolute. For the first case, abduction incarnates the quantitative/qualitative relationships of a self-similar object or process; for the second case, abduction makes understandable the statistical treatment of self-similarity, 'guessing' the continuity of geometric features to the infinity through the use of a systematic stereotype (for instance, the assumption that the general shape of the Sierpiński triangle continuates identically into its particular shapes). The metaphor coined by Peirce, of an exact map containig itself the same exact map (a map of itself), is not only the most important precedent of Mandelbrot’s problem of measuring the boundaries of a continuous irregular surface with a logarithmic ruler, but also still being a useful abstraction for the conceptualisation of relative and absolute self-similarity, and its mechanisms of implementation. It is useful, also, for explaining some of the most basic geometric ontologies as mental constructions: in the notion of infinite convergence of points in the corners of a triangle, or the intuition for defining two parallel straight lines as two lines in a plane that 'never' intersect.

Towards a Conceptual History of Narrative

The article outlines a conceptual history of narrative, in particular the changes over the movement called “narrative turn” in the social sciences. According to Quentin Skinner, conceptual changes may take place on three separate levels: by changing the criteria of the concept, by changing the range of reference, and by changing the appraisal of the concept. Recent theorizing on narrative epitomizes all of these levels, but unevenly. In spite of the rhetoric of interdisciplinarity, two almost totally separate traditions of narrative theory persist: the narratological and the narrative-turn theories. Paradoxically, the narrative turn literature has radicalized the range of reference of narrative by attaching the concept to life and identity, but has left the criteria of the concept practically intact. This has extended the reign of a simplified Aristotelian concept of narrative as a chain of beginnings, middles, and ends. The narratological tradition of theorizing, instead, has debated extensively on the correct criteria of the concept, but enlarged the range of reference rather in the direction of cognition.

The Innocent Pleasure : A Study on Luther's theology of music

The aim of the study is to examine Luther s theology of music from the standpoint of pleasure. The theological assessment of musical pleasure is related to two further questions: the role of emotions in Christianity and the apprehension of beauty. The medieval discussion of these themes is portrayed in the background chapter. Significant traits were: the suspicion felt towards sensuous gratification in music, music as a mathematical discipline, the medieval theory of emotions informed by Stoic apatheia and Platonic-Aristotelian metriopatheia, the notion of beauty as an attribute of God, medieval aesthetics as the aesthetic of proportion and the aesthetic of light and the emergence of the Aristotelian view of science that is based on experience rather than speculation. The treatment of Luther s theology of music is initiated with the notion of gift. Luther says that music is the excellent (or even the best) gift of God. This has sometimes been understood as a mere music-lover s enthusiasm. Luther is, however, not likely to use the word gift loosely. His theology can be depicted as a theology of gift. The Triune God is categorically giving. The notion of gift also includes reciprocity. When we receive the gifts of God, it evokes praise in us. Praising God is predominantly a musical phenomenon. The particular benefit of music in Luther s thought is that it can move human emotions. This emphasis is connected to the overall affectivity of Luther s theology. In contrast to the medieval discussion, Luther ascribes to saints not just emotions but particularly warm and tender affections. The power of music is related to the auditory and vocal character of the Word. Faith comes through hearing the Word that is at once musical and affective perception. Faith is not a mere opinion but the affective trust of the heart. Music can touch the human heart and persuade with its sweetness, like the good news of the Gospel. Music allows us to perceive Luther s theology as a theology of joy and pleasure. Joy is for Luther a gift of the Holy Spirit that fills the heart and bursts out in voice and gestures. Pleasure appears to be a central aspect to Luther s theology. The problem of the Bondage of the Will is precisely the human inability to feel pleasure in God s will. To be pleased in the visible and tangible creation is not something a Christian should avoid. On the contrary, if one is not pleased with the world that God has created, it is a sign of unbelief and ingratitude. The pleasure of music is aesthetic perception. This in turn necessitates the investigation of Luther s aesthetics. Aesthetic evaluation is not just a part of Luther s thought. Eventually his theology as a whole could be portrayed in aesthetic terms. Luther s extremely positive appreciation of music illutrates his theology as an affective acknowledgement of the goodness of the Creation and faith as an aesthetic contentment.

Hyveiden harjoittaminen : edellytykset ja esteet

In the first half of the 20th century, most moral philosophers took the concept of virtue to be secondary to moral principles or emotions, though in various and mutually conflicting ways. In the early 1960s interest in the virtues was restored by the analytic philosophers Elizabeth Anscombe and Georg Henrik von Wright, the younger colleagues and friends of the late Wittgenstein. Later, Alasdair MacIntyre became a leading virtue ethicist. In 1981, MacIntyre introduced in After Virtue the concept of practices, which he based on the Aristotelian distinction between praxis and poiesis. This dissertation examines MacIntyre s characterization of the interconnectedness between practices and virtues, especially in relation to skills, education, and certain emotions. The primary position of the virtues is defended against the tendency in modern moral philosophy to overemphasize the role either of principles and rules or of emotions. The view according to which rational action and acting according to the virtues is best conceptualized as following rules or principles is criticized by arguments that are grounded by some Wittgensteinian observations, and that can be characterized as transcendental. Even if the virtues cannot be defined by, and are not based entirely on, emotions, the role of certain emotions on the learning and education of skills and virtues are studied more carefully than by MacIntyre. In the cases of resentment, indignation, and shame, the analysis of Peter Strawson is utilized, and in the case of regret, the analysis of Bernard Williams. Williams analysis of regret and moral conflict concludes in a kind of antirealism, which this study criticizes. Where education of practices and skills and the related reactive emotions are examined as conditions of learning and practicing the virtues, institutions and ideologies are examined as obstacles and threats to the virtues. This theme is studied through Karl Marx s conception of alienation and Karl Polanyi s historical and sociological research concerning the great transformation . The study includes six Finnish-published articles carrying the titles Our negative attitudes towards other persons , Authority and upbringing , Moral conflicts, regret and ethical realism , Practices and institutions , Doing justice as condition to communal action: a transcendental argument for justice as virtue , and Alienation from practices in capitalist society: Alasdair MacIntyre s Marxist Aristotelianism . The introductory essay sums up the themes of the articles and presents some central issues of virtue ethics by relating the classical Socratic questions to Aristotelian practical philosophy, as well as to current controversies in metaethics and moral psychology.

La independencia política, de la segunda escolástica a “Maastricht” (y vuelta)

Resumen: El artículo trata la cuestión del poder político como superiorem non recognoscens en Vitoria y Suárez, y vincula los principios de la escolástica aristotélica del siglo de oro con un fallo contemporáneo clave, con el fin de destacar el sentido y valor del principio de independencia política, un eje de los fundamentos del derecho internacional público moderno afirmado por la escuela española.

La caridad como amor de amistad

Resumen: En este artículo queremos explicar un aspecto de la concepción tomista de la caridad. Verla como amor de amistad. Para ello, primero vamos a investigar la teoría aristotélica de la amistad, como la expone en la Ética a Eudemo y la Ética a Nicómaco. Recurrimos a Aristóteles, ya que es la culminación griega acerca de la reflexión sobre la amistad. Santo Tomás se servirá de la noción aristotélica de la amistad, para explicar la caridad como amor de amistad. Explica que la caridad permite vivir una amistad intensa con Dios y con el prójimo. El acto propio de la caridad, así como sus efectos interiores y exteriores, se entienden más plenamente al captarlos como otros tantos actos de amistad

El principio energía

Resumen: El autor declara que la concepción de la energía, tal como ha arribado a nuestro tiempo, tiene sus orígenes en la Antigua Grecia , pero la noción contemporánea de energía incluye muchas dificultades como para ser aceptada sin crítica . De hecho, los físicos y filósofos discrepan con sus alcances en el mundo natural, y, además, con su naturaleza entitativa. En este artículo se discuten las opiniones de varios fisicomatemáticos y filósofos. No obstante, e n la conclusión final se expresa la necesidad de retornar a la teoría aristotélico-tomista que identifica la energía con el acto de ser, ya de cada cosa mundana, ya de las substancias separadas, porque el acto propio de Dios, que es su misma esencia, no es nada diferente de la energía concebida como el acto puro de la metafísica de Aristóteles y de Santo Tomás de Aquino.

La estructura del orden moral : una introducción a la ética de cuño aristotélico-tomista

Resumen: El texto realiza un análisis sobre el orden moral en su objeto material (la conducta humana) y el objeto formal (el bien o la perfección). Se detiene en la experiencia moral planteando los problemas, las dudas y las dificultades tales como la naturaleza humana, el fin natural, la libertad, las pasiones, la necesidad de indigencia y la deóntica, entre otros. Luego estudia el esquema de la estructura del orden moral en el orden moral vivido, disposicional, subjetivo, normativo y de fines. Estas dimensiones se integran a través de la causalidad final.

Espacio y desplazamiento en el viaje de Santa Oria

Resumen: Nos proponemos describir y analizar la peregrinación como modelo del viaje ficcional medieval, según lo adopta Gonzalo de Berceo en su Vida de Santa Oria, a partir de la distinción aristotélica entre locus (estático) y spatium (dinámico), y a la luz del contraste arquetípico formal y funcional de trayecto vs. meta.

Teología y ciencia en la obra de Santo Tomás de Aquino

El propósito de este artículo es indagar en el diálogo entre la teología y la ciencia, que encuentra a la Iglesia Católica entre sus protagonistas más destacados. Luego de algunas aclaraciones contextualizadoras, el autor introduce la cuestión de “lo científico” en la Edad Media y de cómo Santo Tomás se relaciona con ello, sobre todo en su consideración de la filosofía aristotélica. En un segundo momento, se realiza un recorrido por los testimonios más interesantes de la obra tomasiana sobre la conexión entre teología y ciencia, que evidencian una actitud “razonablemente equilibrada” con respecto al aporte de la ciencia para el conocimiento teológico: la fe no puede renunciar a la razón.