This article encourages accountants to consider their role in the debates concerning social and environmental accounting. It outlines a placement ethic which provides a framework to explore various schools of thought on social and environmental accounting. A placement ethic uses ideas central to Habermas and Rawls to provide a continuum model to explore whether an arbitrated political consensus...

The intensified nurse migration leads to severe problems for the health care systems in many developing countries. Using the Philippines as an example, this paper will address the question of global nurse migration from a philosophical perspective. John Rawls' liberal and Michael Walzer's communitarian theory of justice will be examined in view of the ethical problem of nurse migration. In line...

0147-5967/$ see front matter 2013 Association for Comparative Economic Studies Published by Elsevier Inc. All rights reserved. http://dx.doi.org/10.1016/j.jce.2013.08.001 ⇑ Corresponding author. E-mail addresses: [email protected] (N.D. Johnson), [email protected] (M. Koyama). 1 See for instance Finke (1991) and Nussbaum (2008) on the First Amendment and Kamen (1967), Head (1998), Laursen (1999),...

A constraint on political cognitivism is that it give some basis for responding to certain worries. These worries prompt political liberals such as Rawls to deny that the search for truth can provide a shared basis for a conception of justice in a pluralistic democratic society.2 On this view, a pluralistic democratic state that avoids the authoritarian use of state power should be neutral abou...

This thesis first critically analyzes John Rawls’s second principle of justice as a democratic conception of equality and the challenge posed to that conception by Ronald Dworkin’s ‘Equality of Resources.’ Democratic equality is defended over luck egalitarianism as an articulation of liberal egalitarianism. However, where Rawls deems social primary goods to be unconditionally regulated by insti...

In this paper, I examine the claim that Rawls’s overlapping consensus is too narrow to allow most mainstream religions’ participation in political discourse. I do so by asking whether religious exclusion is a consequence of belief or action, using conversion as a paradigm case. After concluding that this objection to Rawls is, in fact, defensible, and that the overlapping consensus excludes bot...