Brawijaya International Conference on Accounting and Business (BICAB) 2013
Department of Accounting FEB Universitas Brawijaya
Indonesia, 29-30 August 2013
TEST VALIDITY MODEL AT INDONESIA STOCK EXCHANGE
ACCOUNTING THEORY DECONSTRUCTION
(The Empirical Study Dayak Kaharingan Central, and South Kalimantan)
Apollo Daito
Economics Faculty University of Tarumanagara Jakarta
balawa_dayu@yahoo.co.id
Abstract
Crises in Modern Thought of accounting practice and audit function time out of
failure, and more fraud scandal.
statement
without
commitment,
independency, justice,
The problem of accounting theory and financial
transparency,
accountability,
responsibility,
competency, corporate mission, leadership, and staff
collaboration for create reputation of the firms.
The condition accounting practices present phenomena monopoly with : A
Conceptual and Institutional Approach as the power and legitimation: (a) financial
VWDWHPHQW FRQVLVW V\PERO DJHQF\ WKHRU\ ³3ULQFLSDO $JHQW 5HODWLRQVKLS´ ZLWK FRQIOLFW
agent and principles, (b) authority accounting standard with American Accounting
Asosiation (AAA). APB Statement No. 4 Accounting Principle Board, FASB (Financial
Accounting Standard Board), issued (1) Accounting Standard Board, and (2)
Conceptual Framework. On the other side the regulation practice accounting: (1)
Securities and Exchange Commission (SEC), (2) American Institute of Certified Public
Accountant (AICPA), (3) Financial Accounting Standard Board (FASB), (4)
Govermental Accounting Standard Board (GASB), (5) International Financial
Reporting Standard (IFRS), (c) audit authority USA using private sector organizations
in accounting firm: (1) Big 8 (1970-1989), (2) Big 6 (1989 - 1998), (3) Big 5 (19982002), (4) Big 4 (2002-present). On this case accounting practices is Private Irony and
WKH 3XEOLF +RSH RI 5LFKDUG 5RUW\¶V /LEHUDOLVP´ with a political process single or
monopoly truth, and others concept unvalidity logical investigation.
This research philosophy analytical approaches by Apollo Daito (1998, 2003,
2008, 2010, and 2011) the make the finally deconstruction model: accountancy theory
postphones the truth or useful Latin phrases: theoria accountantiae postponet veritatem.
This construction postmodernism and falsification used thinker of : (1) Friedrich
Wilhelm Nietzsche (October 15, 1844 ± August 25, 1900), (2) Model Karl Raimund
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Brawijaya International Conference on Accounting and Business (BICAB) 2013
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Indonesia, 29-30 August 2013
Popper (28 July 1902 ± 17 September 1994), (3) Thomas Samuel Kuhn (1922-1996),
(4) Martin Heidegger (26 September 1889 ± 26 May 1976), (5) Hans Georg Gadamer
(1900-2002), (6) Jacques Derrida (15 July 1930- 8 October 2004), (7) Michel Foucault
(15 October 1926 ± 25 June 1984), (8) Richard McKay Rorty (October 4, 1931 ± June
8, 2007, (9) Jean-Paul Charles Aymard Sartre (June 21, 1905 ± April 15, 1980).
The result validation model at Indonesia Stock Exchange (BEI) for Accounting
Theory Deconstruction, (1) The Elimination of Metaphysics Through Logical Analysis
(mistake of ontologism) in dichotomous subject and object, (2) problem dialectical Kant
Hegel (3) mistake of responsibility, (4) method of corrected mistake.
The method of corrected mistake
organization, (b)
by (a) revert to vision and mission
great women leadership style, (c) moral, knowledge, and social
concern obligation "phenomenological" and "structural" approaches to understanding
individual and collective life, (d) quality of integrity.
Keywords: Falsificationism of Accounting Theory, Deconstruction, Dayak Kaharingan,
validation model at Indonesian Stock Exchange
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1. INTRODUCTION
1.1
Background Research
The term deconstruction in the context of Western philosophy is highly resistant
to formal definition. Martin Heidegger was perhaps the first to use the term (in contrast
to Nietzschean demolition), although the form we recognize in English is an element in
a series of translations (from Heidegger's Abbau and Destruktion to Jacques Derrida's
déconstruction), and it has been explored by others, including Gayatri Chakravorty
Spivak, Paul de Man, Jonathan Culler, Barbara Johnson, J. Hillis Miller, Jean-François
Lyotard, and Geoffrey Bennington. These authors, however, have actively resisted calls
to define the word succinctly. When asked what deconstruction is, Derrida once stated,
"I have no simple and formalizable response to this question. All my essays are attempts
to have it out with this formidable question." (Derrida 1985, at 4.) There is a great deal
of confusion as to what kind of thing deconstruction is - whether it is a school of
thought (it is certainly not so in the singular), a method of reading (it has often been
reduced to this by various attempts to define it formally), or, as some call it, a "textual
event" (a characterization implied by the Derrida quote just given) - and determining
what authority to accord to a particular attempt at delimiting it.
There are hundreds, if not thousands, of pages devoted to attempts to define
deconstruction or demonstrate why various attempts at delimitation are misconceived.
Most of these texts (including at least those whose signatories are considered
deconstructionist) are difficult reading and resistant to summary. On the other hand,
there is a cottage industry of writers of variably explicit sympathy or antipathy to
deconstruction as they understand it who offer what they believe are programmatic
characterizations in an effort to help those reluctant to read deconstructive texts
"understand" it. Surveying a selection of such texts, one is further confronted with
arguments ranging from claims that deconstruction is a sort of philosophical Velvet
Revolution that would sort out the Western tradition in its entirety by systematically
displacing unjustified privileges accorded to white males and other hegemonists at the
expense of others or to claims that it is in fact a dangerous nihilism that wishes the utter
destruction of Western scientific and ethical values. If one already sense political
implications in the air, let it be said immediately that, while deconstruction is, as a rule,
ridiculed by members of the right of just about any stripe, its reception on the left varies
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Indonesia, 29-30 August 2013
from hostility to co-optation. It may be more useful to note that there are a variety of
basic facts that make such assertions infantile. While there is no doubting that principal
figures associated with deconstruction in France have been "leftist" in their political
positions, Heidegger's place in deconstruction complicates matters considerably, as do
the politics of Paul de Man in early adulthood (all of which are rightly matters of
immense importance for concern, even if that importance is a matter of sharp deep and
often profound misunderstanding and misinformation). Similarly, from a religious
perspective, deconstruction has no clear religious identity in a sectarian sense. Derrida's
views on religion, taken as a perhaps privileged example, are anything but sectarian
(Derrida was raised in a Catholicized Jewish milieu, rejected what regarded as the
countersignature of anti-Semitism by Algerian Jewish institutions of the 1940s, is
almost certainly an atheist in terms of dogmatic theology, and wrote about religion in
terms of what was shared among the Mosaic monotheisms). Those writing
sympathetically about deconstruction tend to use an "idiosyncratic" (sometimes in fact
imitative) style building upon a long tradition of difficult Western philosophy, with the
addition of numerous neologisms, a bent toward playfulness and irony, and a massive
amount of allusion across many corners of the Western Canon. This may reasonably
reflect the heterogeneity in which deconstruction is [always, already] composed, which
would therefore be "proper" to it. Others think this discourse to be needlessly
obscurantist, but this is almost certainly tied to a general rejection of what is to be found
in other formalation and formulations of deconstruction.
This research of validity reconstruction accounting theories (empirical study
Dayak Kaharingan Central Kalimantan and south Kalimantan) at Indonesia Stock
Exchange. The model Falsificationism of Accounting Theory using way of thinker : (1)
Friedrich Wilhelm Nietzsche, (2)
Karl Raimund Popper, (3) Thomas Samuel Kuhn,
(4) Martin Heidegger, (5) Hans Georg Gadamer, (6) Jacques Derrida, (7) Michel
Foucault, (8) Richard McKay Rorty, (9) Jean-Paul Charles Aymard Sartre. The Three
construction falsification (a) The human being is not to be understood any longer as
being derived from some extra-temporal transcendental source but is to be derived from
the categories of its own facticity as a finite, situated historical being grounded in its life
towards death. In short, concerns how human beings are situated historically in a world
that from the beginning has meaning for them, both making possible and setting limits
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Brawijaya International Conference on Accounting and Business (BICAB) 2013
Department of Accounting FEB Universitas Brawijaya
Indonesia, 29-30 August 2013
to their future, (b) the problem of human being of error model thinker, (c) philosophy
analytical approaches by Apollo Daito (1998, 2003, 2008, 2010, and 2011) the make the
finally deconstruction model: accountancy theory postphones the truth or useful Latin
phrases: theoria accountantiae postponet veritatem.
The construction of accounting knowledge Dayak Kaharingan Central Kalimantan
and south Kalimantan: (a) Accounting Hermeneutic Wadian and Mantir Dayak, (b) the
construction accountancy Dayak Kaharingan with mother land (dara Mula Lapeh),
father dimension (datu Mula Manta), (b) the framework accounting value justice as
fairness, (c) women leadership style, and (d) grand theory: land principles (tane) matter
being.
The construction of dimension mother land (Dara Mula Lapeh): (1) the accounting
theory crate of innovation for sustainable and renewable, (2) the accounting of existence
to crate quality stakeholders, (c ) the accounting useful to organization failure, (d) the
accounting to support organization in vision mission, (e) the existence accounting to
wealth creation of social societies and stakeholders, (f) the existence accounting will
being all commitment of entity, (g) the relevant of accounting information for
responsibility being and time of liquidation.
The construction of father dimension (Datu Mula Munta): (1) the accounting of
exsistence to support assets growth, capital, and impact to learning society for survive,
(2) the naturalism principles for obligation the great happiness for the great number and
expecially option for the poor.
II. Literature Review and Logical Investigation
1.2 The Bacic of Deconstruction Accounting Theory
The Postmodern thought of philosopher Jacques Derrida is most often related to
deconstruction. Linguistic deconstruction is interesting. The idea is that we find some
word that some find politically objectionable, and then we engage in a process of
linguistic deconstruction which reduces the idea in question to the least common
denominator. For example, let us suppose that Derrida wishes to deconstruct the word
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particular context. What does it mean? This is unclear. Perhaps reason simply is a word
which passes for the subjective preferences of the author or thinker. Perhaps reason is
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simply a label which is assigned to word to enforce political hegemony over those who
are simpliste enough to grant it some power over them. Perhaps reason is simply white
male prejudice.
Throughout this whole deconstruction process it is evident that a particular bias or
prejudice is present. The particular bias involved is the philosophy of idealism. Idealism
suggests that all of reality is based upon words or ideas. Everything, including God, can
be reduced to an idea, and then deconstructed. But what if reality is more complex than
Idealism suggests. What if critical realism is the appropriate philosophy. Critical realism
suggests that reality is more complex than just words. Process also counts.
Developmental Psychologist Erik Erikson, suggested in his work, for example, that
reason is based upon an integration of love and logic. Is it possible to deconstruct love. I
doubt it. Only a rationalist idealist of the worst sort would suggest that love is simply an
idea or word. No, love is a feeling tone. Love has depth beyond words. Love is present
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exists independent of language and linguistic analysis, then perhaps too Being, exists as
a metaphysical quiddity independent of language and linguistic analysis. Perhaps Being
is an Existant which can be labeled with a word, but is not reducible to a word. Perhaps
language is full of ideas or concepts which represent ³TXLGGLWLHV´ZKLFKDUHQRWVLPSO\
reducible to a mere word. This is, of course what realism, as a philosophy has always
asserted. Reality, or at least a lot of reality exists independent of language. A grown,
real, oak tree would still be a solid, grown, real, oak tree, even if someone did not come
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SKHQRPHQRORJ\ DVVHUWV 7KURXJK WKH XVH RI WKH HSRFKH RQH FDQ ³LQWXLWLYHO\´ NQRZ
reality in an immediate way while dispensing with language. Do we want to do away
with language or meaning? No. But this does not mean that all of reality is reducible to
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reality of Being, not simply linguistic cultural convention. Referring once again to
reason. If reason is a cognitive capability or a faculty of faculty psychology, then it
simply cannot be linguistically deconstructed and reduced to a culturally relativist or
arbitrary linguistic category. Logic, at leasWLQFOXGHVWKHFDXVDOV\OORJLVP³,I$WKHQ%
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The term deconstruction is often used in a loose way as a synonym of critical
analysis, especially the kind of uncooperative critical analysis that subjects a work or a
text to close scrutiny in order to expose contradictions, poor logic or unwelcome
affinities with other works or cultural objects. The term has a more precise and
restricted sense in the context of academic humanistic disciplines. In Continental
philosophy and literary criticism, deconstruction is a school of criticism developed in
part by the French post-structuralist philosopher Jacques Derrida. Derrida offered what
he called deconstructive readings of Western philosophers. Roughly speaking, a
deconstructive reading is an analysis of a text that uncovers the difference between the
text's structure and its Western metaphysical essence. Deconstructive readings show
how texts cannot simply be read as works by individual authors communicating distinct
messages, but instead must be read as sites of conflict within a given culture or
worldview. A deconstructed text will reveal a multitude of viewpoints simultaneously
existing, often in direct conflict with one another. Comparison of a deconstructive
reading of a text with a more traditional one will also show how many of these
viewpoints are suppressed and ignored.
The central move of a deconstructive analysis is to look at binary oppositions
within a text (for instance, maleness and femaleness, or homosexuality and
heterosexuality) and to show how, instead of describing a rigid set of categories, the two
opposing terms are actually fluid and impossible to separate fully. The conclusion from
this, generally, is that the categories do not actually exist in any rigid or absolute sense.
Deconstruction was highly controversial both in academia, where it was accused of
being nihilistic, parasitic, and silly, and in the popular press, where it was often seized
upon as a sign that academia had become completely out of touch with reality. Despite
this controversy, it remains a major force in contemporary philosophy and literary
criticism and theory
This research at basic of deconstruction of accounting used two approach (a) Karl
Raimund Popper (1902 ±1994), Thomas Samuel Kuhn (1922-1996), Martin Heidegger
(1889-1976), Hans Georg Gadamer (1900-2002), Friedrich Nietzsche (1844-1900),
Jacques Derrida (1930-2004), Michel Foucault (1926-1984), Richard McKay Rorty
(1931-2007), Jean Paul Sartre (1905-1980), (b) the great leader Dayak Wadian, and
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Mantir Hinduism
Kaharingan Central, and South Kalimantan, for validation in
Indonesia Stick Exchange 2011/2012.
2.2 Construction and falsification of Accounting Science.
Falsifiability is an important concept in the philosophy of science. For an assertion
to be falsifiable, in principle it must be possible to make an observation or do a physical
experiment that would show the assertion to be false. For example, the assertion "All
crows are black" could be falsified by observing one red crow. The school of thought
that emphasises the importance of falsifiability as a philosophical principle is known as
Falsificationism.
Falsification was first developed by Karl Popper in the 1930s. Popper noticed that
two types of statements are of particular value to scientists. The first are statements of
observations, such as 'this is a white swan'. Logicians call these statements singular
existential statements, since they assert the existence of some particular thing. They can
be parsed in the form: there is an x which is a swan and is white.
The second type of statement of interest to scientists categorizes all instances of
something, for example 'all swans are white'. Logicians call these statements universal.
They are usually parsed in the form for all x, if x is a swan then x is white.
Scientific "laws" (more properly termed theories) are commonly supposed to be of this
form. Perhaps the most difficult question in the methodology of science is: how does
one move from observations to theories? How can one validly infer a universal
statement from any number of existential statements?
Inductivist methodology supposed that one can somehow move from a series of
singular existential statements to a universal statement. That is, that one can move from
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'all swans are white'. This method is clearly logically invalid, since it is always possible
that there may be a non-white swan that has somehow avoided observation. Yet some
philosophers of science claim that science is based on such an inductive method.
Popper held that science could not be grounded on such an invalid inference. He
proposed falsification as a solution to the problem of induction. Popper noticed that
although a singular existential statement such as 'there is a white swan' cannot be used
to affirm a universal statement, it can be used to show that one is false: the singular
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existential observation of a black swan serves to show that the universal statement 'all
swans are white' is false. In logic this is modus tollens. 'There is a black swan' implies
'there is a non-white swan' which in turn implies 'there is something which is a swan and
which is not white'.
Although the logic of naïve falsification is valid, it is rather limited. Popper drew
attention to these limitations in The Logic of Scientific Discovery, in response to
anticipated criticism from Duhem and Carnap. W. V. Quine is also well-known for his
observation in his influential essay, "Two Dogmas of Empiricism" (which is reprinted
in From a Logical Point of View), that nearly any statement can be made to fit with the
data, so long as one makes the requisite "compensatory adjustments." In order to
logically falsify a universal, one must find a true falsifying singular statement.
In place of naïve falsification, Popper envisioned science as evolving by the
successive rejection of falsified theories, rather than falsified statements. Falsified
theories are to be replaced by theories which can account for the phenomena which
falsified the prior theory, that is, with greater explanatory power. Thus, Aristotelian
mechanics explained observations of objects in everyday situations, but was falsified by
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phenomena noted by Galileo (and others). Newtonian mechanics' reach included the
observed motion of the planets and the mechanics of gases. Or at least most of them; the
motion of Mercury wasn't predicted by Newtonian mechanics, but was by Einstein's
General Relativity. The Youngian wave theory of light (ie, waves carried by the
luminferous ether) replaced Newton's (and many of the Classical Greeks') particles of
light but in its turn was falsified by the Michelson-Morley experiment, whose results
were eventually understood as incompatible with an ether and was superceded by
Maxwell's electrodynamics and Einstein's special relativity, which did account for the
new phenomena. At each stage, experimental observation made a theory untenable (ie,
falsified it) and a new theory was found which had greater 'explanatory power' (ie, could
account for the previously unexplained phenomena), and as a result provided greater
opportunity for its own falsification.
Naïve falsificationism is an unsuccessful attempt to prescribe a rationally unavoidable
method for science. Falsificationism proper, on the other hand, is a prescription of a
way in which scientists ought to behave as a matter of choice.
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Pseudo Science. According to Popper, many branches of applied science, especially
social science, are not scientific because they have no potential for falsification.
Anthropology and sociology, for example, often use case studies to observe people in
their natural environment without actually testing any specific hypotheses or theories.
Whilst such studies and ideas are not falsifiable, most would agree that they are
scientific because they significantly advance human knowledge. Even 'pure' or 'true'
science must make compromises and assumptions on occasion. The testing of any
theory must take into account the equipment and resources available. Falsifiability is not
a simple black and white matter because a theory, which is difficult to falsify at the
time, may be falsified in the future. The Raven Paradox shows the inherent danger of
relying on falsifiability, because very few scientific experiments can measure all of the
data, and rely upon generalization.
The reality empirical my research was paradigm accounting, (1) Crises In Modern
Thought of ontologism in dichotomous subject and object, (2) dialectical Hegel_Kant,
(3) mistake of responsibility, (4) mistake of method. The tentative solution is
"paradigm shift" Methodology of Falsificationism.
The equation of construction accounting theory Apollo Daito (2012)
Y (D1_2) = E0 +E1X1_12 + E2X4_30 + E3 X8_58+ Hi
Construction of Falsificationism.
The Construction Model
Item PCA
Item MSS
Construction Prof Apollo Daito
Popper (X11 - X20)
iX2_12
iX2_12
The accounting Falsificationism
Heidegger (X28 -X41)
iX4_30
iX4_30
The investigation of knowledge with
original of subject (knower)
Rorty (X54 -X61 ),
iX8_58
iX8_58
The foundation of way of thinker to
make more crisis and chaos of social
system .
Y (D1_2)
:
The construction of accounting theory
E0
:
Constanta
E1,E2,E3
:
Slope coefisien
Hi
:
Disturbance or error term of population
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Among the many tribes of Dayaks in Borneo, those living in the upper reaches of
the rivers in the province of Central Kalimantan are the Dayak Ngaju, the Lawangan,
WKH 0D¶DQ\DQ DQG WKH 2W Danum, known as the Barito Dayaks, named after the large
Barito river. Among these, the most dominant are the Ngaju, who inhabit the Kahayan
river basin by the present city of Palangkaraya. The Ngaju are involved in agricultural
commerce, planting rice, cloves, coffee, palm oil, pepper and cocoa, whilst, the other
tribes still mostly practice subsistence farming through the slash and burn lifestyle.
Most of Dayaks in Central Kalimantan embrace the Hindu-Kaharingan faith although
many have converted to Christianity or Islam. The term Kaharingan comes from the Old
'D\DN ZRUG ³Haring´ PHDQLQJ ³/LIH´ RU ³$OLYH´ 7KLV FRQFHSW LV H[SUHVVHG LQ Whe
symbol of the faith depicting the Tree of Life. This Tree of Life resembles a spear that
has three branches on eitherside, some facing up and some down. At the bottom of the
symbol are two receptacles, while at the very top are a hornbill and the sun. The hornbill
bird and the sun represent Ranying Mahalala meaning God Almighty, Source of all life
on earth.
The spear and its branches denote the upper world and the afterlife, while the lower
SDUWZKHUHDUHWKHUHFHSWDFOHVFRQYH\WKHLGHDRIPDQ¶VHDUWKO\life. Although both the
spiritual world and the earthly world are different, but they are closely connected to one
another and are inseparable since they are both interdependent. The branches where
some face up while others face down mean that there is an eternal balance between the
earthly and the afterlife. That life on earth is temporary, and that human life is designed
for the hereafter. Altogether the Tree of Life expresses the core of the Kaharingan faith,
which is that Human Life must be a balance and kept in harmony between man and his
fellow humans, between man and his natural environment, and between man and the
Almighty. This is also the basic concept of the Balinese Hindu religion, where in Bali it
is known as: Tri Hita Karana. Therefore, if at first the Kaharingan traditional faith
developed independently from the Hindu religion, but since Indonesia officially
recognizes only the 5 major religions of the world, namely: Islam, Catholicism,
Protestantism, Hinduism and Buddhism, it was in the year 1980 that the Kaharingan
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faithful of the Dayaks in Central Kalimantan finally agreed to establish themselves
under the Hindu-Kaharingan faith, thus recognized as an official religion of Indonesia.
This movement was led by the Central Kalimantan hero Major Tjilik Riwut, a
parachutist from the Ngaju Dayak, who, together with other Indonesian independence
fighters fought against Dutch colonialism over the archipelago. Tjilik Riwut adhered to
the Kaharingan faith as did most of his followers. In their fight they also demanded
recognition of the tradiitional Kaharingan faith. In practice the Ngaju Dayaks focus on
the supernatural world of spirits, including ancestral spirit. For them, the secondary
funeral is most important, usually held after several months or even years after burial.
During the second funeral rites (known as tiwah) the bones are exhumed and cleansed
then placed in a special mausoleum, called sandung. The spirit of the deceased is then
believed to watch over the village. The mausoleums are often beautifully decorated
showing scenes of the upper world. An ornate ship of the dead made of rubber is usually
placed next to the remains depiciting his entourage that accompany the soul to paradise.
One of the most outstanding features of the Dayak faith is their Local Wisdom and
innate concern to preserve the forest and the natural environment. There are strict rules
and directives on how to treat the rainforests, what may be done or taken from the
IRUHVWV DQG ZKDW DUH WDERR 7KH 'D\DNV¶ ORFDO ZLVGRP GLUHFts that tresspassing these
rules will destroy the balance of the forest and animals living in the forest, and so
directly or indirectly will adversely damage communities living from the forest bounty.
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Construction of Accounting Theory Prof Apollo Daito (2012)
Hinduism Kaharingan Central, and South Kalimantan
(Justice As Fairness)
Great Women Leadership
Grand theory of Construction
The Land Principles
(I). M o t h e r l a n d d i m e n s i o n
(1)
Create
(2)
(3)
(4)
Early
Fit
organizatio
warning
Vision
n quality
system
Mision of and
commitme
failure
Organzatio Stakeholde
nt
of Create
innovation
organisatio n
(5)
on Protective
Societies
(6)
(7)
Consistenc
Responsibility
y
of being and time
of liquidation
rs
n
(II). Father Land Dimension
(1) Equilibrium life in harmony
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(1) Protective Option For the Poor
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III. Research Method
7KH UHVHDUFK H[SODLQ SRVWPRGHUQLVPGHFRQVWUXFWLRQ PRGHO ´$FFounting
Deconstruction Model: Empirical in Dayak Kaharingan Central Kalimantan, South
Kalimantan) and validation model at Indonesian Stock Exchange (BEI) Jakarta. The
sample research are the manufacture in Indonesia Stock Exchange in 160 company.
IV. Result of Research
4.1 The Investion of Construction Accounting Theory Prof Apollo Daito (2012)
This research does two year for modeling construction accounting error framework.
Reconstruction of framework at foundation philosophy of being, philosophy of science
and axiology.
In ontologism being, reality, existence, change, one, many. In his final writings
Michel Foucault surprises in saying that his "critical ontology of ourselves" extends the
tradition of critical philosophy inaugurated by Immanuel Kant. He had previously
described his project as a "critique of the subject," which purports to demolish the
Kantian conception of the human being as capable of autonomous thought and conduct.
Despite the obvious tensions between these descriptions, the scholarship continually
interprets Foucault's later turn to Kant according to his critique of the subject. The three
essays of this dissertation challenge the efficacy of this interpretative strategy on textual
and philosophical grounds. My thesis is that Foucault's turn to Kant is indicative of a
break in the former's philosophical views, and therefore his earlier views must be
proportioned to his more mature, and distinctively Kantian, philosophy. Chapter One
opens with the argument that Foucault's critique of the subject is incompatible his later
self-inscription in the critical tradition, as it cannot accommodate a conception of
autonomy. I then provide significant evidence that Foucault renounces his critique of
the subject in order to accommodate autonomy. Not coincidentally, this renunciation
occurs when Foucault begins to investigate Kant's reflections on enlightenment.
Drawing on Foucault's investigations of Kant and the former's late work on truth-telling,
I defend a moderate account of Foucaultian critique that satisfactorily avoids the
weaknesses and problems often attributed to his critical project by critics.
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Béatrice Han's and Amy Allen's recent interpretations of Foucault's alleged critique
of Kant are fundamentally misguided. After elucidating the Kantian character of
Foucault's analysis of modern philosophy in The Order of Things , I argue that Han and
Allen confuse Foucault's critique of modern philosophical anthropology for a critique of
Kant. They fail to notice his distinction between the formal (transcendental) subject
from the subject conceived as the essential self. This leads to their failure to notice that
Foucault uses Kant's critique of metaphysics, notably the paralogisms of reason, to
isolate the mistake of modern "anthropologism". Finally, I contend that these facts show
that Foucault's critique of the subject is best understood as furthering a Kantian
skepticism about possible knowledge of human nature. Following Colin Koopman I
argue that phenomenological interpretations fail to capture Foucault's mature
articulations of his views. However, I challenge Koopman's interpretation on the
grounds that it fails to account for the transcendental language in which Foucault casts
his methods. I resolve this impasse by showing that Foucault draws significantly on the
conceptual architecture of Kant's transcendental inquiry. Like Kant, Foucault sees a
condition of experience as a rule that both enables and constrains, but uniquely accounts
for these rules as social norms. Insofar as an analytic accounts for the rules that
comprise the conditions of experience, Foucault's methods comprise an historical
analytic of experience or "historical ontology".
Philosophy of science a paradigm is a world view, a general perspective , a way of
breaking down the
complexity of the real world. As such, paradigms are deeply
embedded in the socialization of adherents and practitioners: paradigms tell them what
is important, legitimate, and reasonable. Paradigms are also normative, telling the
practitioner what to do without the necessity of long existential or epistemological
consideration. But it is this aspect of paradigms that constitutes both their strength and
their weakness-their strength in that it makes action possible, their weakness in that the
very reason for action is hidden in the unquestioned assumptions of the paradigm.
Knowledge is constructed by humans. Knowledge is not of set facts, concepts, or law
waiting to be discovered. Its is not something that exists independent of
knower.
Humans create or construct knowledge as they ettempt to bring meaning to their
experience. Everything that we know, we have made.
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,Q .DQW¶VERRN&ULWLTXH RI3XUH5HDVRQKHFODLPHGWKDWLWLV LPSRVVLEOHIRUXVWR
know what the world is really like. We base all our knowledge on what he calls the
phenomenal world. This phenomenal world is both spatial²it has space, distance,
size²and temporal²events occur in it in a time sequence. Both of these features, space
and time, are only how our intuition constructs what we perceive. We are incapable of
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interesting thought.)
Epistemology looks at how one knows reality, the method for knowing the nature
of reality, or how one comes to know reality. It is the relationship between the knower
and the known. For scientists, the way of knowing reality is via the scientific method.
For social researchers, like those working from the critical race theory, the way of
knowing reality is by asking about it (i.e., via experience stories). The critical race
theory acknowledges an interactive relationship between the researcher and participants
as well as between the participants and their stories. Within this world view, people's
stories of their experiences are counted as empirical evidence, as fact. This paradigm
disagrees with the assumption that narratives from the disenfranchised are biased and
subjective. Stories, experiences, and voices are the mediums through which we know
reality. Critical race theorists argue that only by looking at the stories and having access
to the "experiential knowledge" of those who have been victimized by racial inequities
can we understand the "socially ingrained" and "systemic forces at work in their
oppression"
Axiology (theory of value): the inquiry into the nature, criteria, and metaphysical
status of value. Axiology, in turn, is divided into two main parts: ethics and æsthetics.
Although the term "axiology" is not widely used outside of philosophy, the problems of
axiology include (1) how values are experienced, (2) the kinds of value, (3) the
standards of value, and (4) in what sense values can be said to exist. Axiology, then is
the subject area which tries to answer problems like these: (1) how are values related to
interest, desire, will, experience, and means-to-end, (2) How do different kinds of value
interrelate, (3)
Can the distinction between intrinsic and instrumental values be
maintained, (4) are values ultimately rationally or objectively based, (5) What is the
difference between a matter of fact and a matter of value. There are two main
subdivisions of axiology: ethics and æsthetics. Ethics involves the theoretical study of
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the moral valuation of human action²it's not just concerned with the study of principles
of conduct. Esthetics involves the conceptual problems associated with the describing
the relationships among our feelings and senses with respect to the experience of art and
nature.
But Popper pointed out that it is always possible to change the universal statement
or the existential statement so that falsification does not occur. On hearing that a black
swan has been observed in Australia, one might introduce ad hoc hypothesis, 'all swans
are white except those found in Australia'; or one might adopt another, more skeptical
about some observers, 'Australian ornithologists are incompetent'. As Popper put it, a
decision is required on the part of the scientist to accept or reject the statements that go
to make up a theory or that might falsify it. At some point, the weight of the ad hoc
hypotheses and disregarded falsifying observations will become so great that it becomes
unreasonable to support the base theory any longer, and a decision will be made to
reject it.
"Paradigm Shift" accounting theory of falsificationism.
Leve
Description
l
Construction
I
In
ornithologists
incompetent
are The problem Knower to Known with the process
in Knowing of Knowledge
1. Preassure of stockholders
II
2. Ethical responsibilities problem
Falsification
3. Criminal motivation
4. Environmental condition of change
5. Problem in regulation
6. Auditor failure
7. Macroeconomic and microeconomic condition
III
Responsibility agent
IV
Transformation of
Leadership
human The human back to original of knower
error
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4.1.1
The construction of transformation of human error
For the idea that science is made up of many observation of facts which are then
converted into theories breaks down in the problem of induction, which in its most
succinct form, is the impossibility of leaping from a singular judgement to a universal
one. No amount of logical finessing will get you from a particular to a universal. This
would seem to imply that science is no more objective than religion, and that a theory is
as much a belief as any faith. Moreover, it was also clear that the inductionist picture of
science was not accurate at all, since facts are not just littered through out the world
such that we pick them up and notice common characteristics from which we then
construct some universal law. On the contrary, we already come to facts with a preexisting theory, which determines which fact we take as relevant or not (or even which
fact we can see). As Ladyman explained, Newton did not find the law of gravity in
.HSOHU¶VGDWDKHDOUHDG\KDGWRKDYHLWLn order to interpret the data.
This reversal of the relation between theory and facts, that theory is first and facts
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theory of falsification, and indeed rose out of the insurmountable problems of
inductionism. His argument is that we should give up induction as the basis of science,
but such a rejection would not lead to irrationalism. Rather we substitute for induction,
deduction. But did we not argue already in last lecture that deduction could not be the
basis of science, since deduction is merely tautological? Deductive logic tells us nothing
new about the world, but only analyses what we already know.
Deduction does not work as a basis of science only if we move from the singular to
the universal, but it we go from the universal back to the singular then deduction does
work. Indeed, this move from the universal back to the singular is exactly, Popper
argues, how science works. We do not start with facts and then make laws, rather we
start with laws and then we attempt to test them with facts. The logical point is that we
FDQ¶WJRIURPREVHUYDWLRQVWRWKHRULHVHYHQLIWKHREVHUYDWLRQVWKHPVHOYHVDUHWUXHEXW
it is possible the other way around. We can go from theories then back to observational
statements to show that the theory is false. Thus to use Chalmers example, if some one
was to see a white raven outside the lecture room today, then this would prove
GHGXFWLYHO\WKDWWKHVWDWHPHQWµ$OO5DYHQVDUHEODFN¶LVIDOVe. Such deductive arguments
are know as modus tollensZKLFKWDNHWKHIRUPLI3WKHQ4Ń4WKHUHIRUHŃ3
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When we look at the history of science, this seems exactly what happens. Take for the
H[DPSOH(GGLQJWRQ¶VSURRIRI(LQVWHLQ¶VWKHRU\ WKDWJUDYLW\EHnds light. If the theory
was correct then a star that was beyond the sun should be displaced from the direction
of the observer so that we could see it. Normally the light from the sun would mean that
these starts would not be visible to us, but would be if the light of the sun was blocked.
Eddington managed to measure just such a displacement with the eclipse of the sun in
1919. For Popper, the point of this story is that he could have proved otherwise. In other
ZRUGV (LQVWHLQ¶V WKHRU\ FRXOG KDYH EHHQ IDOsified, if there had not been any
displacement.
The real difference between science and religion or any other discourse is not the
theories or hypotheses that they put forward, but how they test them. Popper is adamant
that science is creative as any other human discourse and that the origin of this
creativity is outside any logical explanation. That some one comes up with such an idea
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Einstein came up with their ideas, and why not someone else, or at different time and
place, but what we do know that what makes these creations scientific, as opposed to
anything else is that they can be falsified (this is the difference between context of
discovery and context of justification). In the opposite case, it does not seem possible to
falsify a religion logically. I can always find a reason to believe something. Think for
example of the classic problem of evil in theology. How do I justify the existence of
God with evil in the world? It is perfectly possible to find such a reason, as Leibniz did
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understanding that prevents us from seeing it so.
This is precisely the difference between a science and a pseudo-science (religion is
only a pseudo-science when it takes itself to be answering scientific questions,
otherwise it is perfectly meaningful for Popper): a pseudo-science has the answer to
everything and can never not be true, whereas a science does not have the answer to
everything and can always be false. It is this that demarcates WR XVH 3RSSHU¶V ZRUG
empirical science, from anything else and it is a question of method, rather than logical
form, by which he means the positivist obsession with the correlation of statements with
aspects of reality. Metaphysics and religion are only pseudo sciences when they pretend
to be sciences. If they do not, then there is nothing intrinsically wrong with them. They
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are certainly not meaningless which is just derogatory word, rather than having any
useful philosophical sense.
If what makes a scientific theory scientific is falsification, what exactly makes a
falsification? Can any falsification be scientific? Such a broad generalisation does not
seem to be correct because just to falsify something would not make it a scientific
theory. I could falsify physics, by quoting Genesis but no one would think that I was
being scientific. The answer here is intersubjective testability. One cannot conceive of
how it would be possible to set up an experiment that would test my falsification of
physics that claimed God had created the universe in the way that it is described in
Genesis. One can imagine, however how it might be possible to test the falsification of
Newtonian science through the prediction made by Einstein, which is entirely what the
example from Eddington proves, and it is perfectly possible that other scientists could
conceive of such an experiment, whether in principal or in practice.
Could a theory always secure itself by simple adding an ad hoc modification every
WLPHDIDOVLILFDWLRQZDVSURGXFHG"7KXVWRXVH&KDOPHUV¶VH[DPSOHZHFRXOGWDNHWKH
generalisation that all bread was nutritious to be falsified by the death all the members
of French village who ate bread. We could then qualify our theory by saying that all
bread is nutritious except when it is eaten by these members of the French village and
we could do this every time any falsification was discovered. Such ad hoc modification
would completely destroy any progress in scientific discovery. How then can we
distinguish between an authentic and inauthentic ad hoc modification (Chalmers 1999,
p.75). In this example, the modification cannot be falsified, so it does not tell us
anything new about the world. It in fact tells us less than the original theory that all
bread nourishes. So an authentic modification must be one that is also falsifiable. If we
had said instead that all bread nourishes except one that is contaminated by certain
fungus called Claviceps purpurea, then this would be an authentic ad hoc modification,
since it could be tested and falsified, and thus does tell us something new about the
world.
This distinction between authentic and inauthentic ad hoc modifications of
scientific theories, however, tells us that we should not over-estimate falsifications of
theories. When we look at the history of science we can see that ad hoc modifications
can confirm rather than deny a theory. Take the case of the discovery of Neptune.
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Irregularities in the orbit of Uranus predicted that there must be another planet that had
QRWEHREVHUYHG5DWKHUWKDQUHMHFW1HZWRQ¶VWKHRU\VFLHQWLVWVDUJXHGWKDWDSODQHWPXVW
exist that would explain it. Thus, the fact that Neptune was found in 1846 confirmed
1HZWRQ¶V WKHRU\ rather than falsified it. Rather than seeing science as just a series of
falsifications which lead from theory to the next, Aristotelianism to Newtonism to
Einstein, we should see it as the confirmation of bold conjecture and the falsification of
cautious ones. For what difference does it make to science if one falsifies conjectures
such as the universe is made of porridge or confirms a cautious one? But how then do
we determine what make a bold conjecture? The only answer to this must be
background theories themselves, for only in relation to them could we know what would
be bold or timid. The background knowledge is therefore the cautious conjecture (what
we take to be correct) and the bold conjecture flies in the face of what everyone thinks
is the case. We can see, then, what the real fundamental difference between the
falsificationist and inductionist is. The first takes the history of science seriously, and
the second has no conception of the history of science at all. There is no background
knowledge. Rather facts are accumulated as though there were no context at all and
science existed in the eternal present.
4.1.1 The final econstruction of accounting theory validation at Indonesia Stock
Exchange
Level I: The Fit on Vision Mision of Organzation
Level II: The Role of Leadership
Deconstruction
of Accounting
theory
Level III: The Enlightenment Mind
Level IV: Integrity and Business Ethics
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Level I: The Fit on Vision Mision of Organzation
Vision statements reflect the ideal image of the organization in the future. They
create a focal point for strategic planning and are time bound, with most vision
statements projected for a period of 5 to 10 years. The vision statement communicates
both the purpose and values of the organization. For employees, it gives direction about
how they are expected to behave and inspires them to give their best. Shared with
FXVWRPHUV LW VKDSHV FXVWRPHUV¶ XQGHUVWDQGLQJ RI ZK\ WKH\ VKRXOG ZRUN ZLth the
organization.
Developing a Vision Statement
1. The vision statement includes vivid description of the organization as it
effectively carries out its operations.
2. Developing a vision statement can be quick culture-specific, i.e., participants
may use methods ranging from highly analytical and rational to highly creative
and divergent, e.g., focused discussions, divergent experiences around
daydreams, sharing stories, etc. Therefore, visit with the participants how they
might like to arrive at description of their organizational vision.
3. Developing the vision can be the most enjoyable part of planning, but the part
where time easily gets away from you.
4. Note that originally, the vision was a compelling description of the state and
function of the organization once it had implemented the strategic plan, i.e., a
very attractive image toward which the organization was attracted and guided by
the strategic plan. Recently, the vision has become more of a motivational tool,
too often including highly idealistic phrasing and activities which the
organization cannot realistically aspire.
Value Staments
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7KH\DOVRVHWWKHHWKLFDOWRQHIRUWKHLQVWLWXWLRQ$QRUJDQLVDWLRQ¶VYDOXHVDUHHvident in
the statements that define the organization and the processes used to achieve its mission
and vision.
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Developing a Values Statement
1. 9DOXHVUHSUHVHQWWKHFRUHSULRULWLHVLQWKHRUJDQL]DWLRQ¶VFXOWXUHLQFOXGLQJZKDW
GULYHVPHPEHUV¶SULRULWLHVDnd how they truly act in the organization, etc. Values
are increasingly important in strategic planning. They often drive the intent and
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2. Developing a values statement can be quick culture-specific, i.e., participants
may use methods ranging from highly analytical and rational to highly creative
and divergent, e.g., focused discussions, divergent experiences around
daydreams, sharing stories, etc. Therefore, visit with the participants how they
might like to arrive at description of their organizational values.
3. Establish four to six core values from which the organization would like to
operate. Consider values of customers, shareholders, employees and the
community.
4. 1RWLFHDQ\GLIIHUHQFHVEHWZHHQWKHRUJDQL]DWLRQ¶VSUHIHUUHG values and its true
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5. Incorporate into the strategic plan, actions to align actual behavior with preferred
behaviors.
Mission
An organizational mission is an organization's reason for existence. It often reflects
the values and beliefs of top managers in an organization. A mission statement is the
broad definition of the organizational mission. It is sometimes referred to as a creed,
purpose, or statement of corporate philosophy and values. A good mission statement
inspires employees and provides a focus and direction for setting lower level objectives.
It should guide employees in making decisions and establish what the organization
does. Mission statements are crucial for organizations to prosper and grow. While
studies suggest that they have a positive impact on profitability and can increase
shareholder equity, they also support that almost 40 percent of employees do not know
or understand their company's mission.
Not only large corporations benefit from creating mission statements but small
businesses as well. Entrepreneurial businesses are driven by vision and high aspirations.
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Developing a mission statement will help the small business realize their vision. Its
primary purpose is to guide the entrepreneur and assist in refining the planning process.
By developing a strategic plan that incorporates the mission statement, entrepreneurs are
more likely to be successful and stay focused on what is important. The mission
statement encourages managers and small business owners alike to consider the nature
and scope of the business. Business Week attributes 30 percent higher return on several
key financial measure for companies with well-crafted mission statements.
Common elements
While mission statements vary from organization to organization and represent the
distinctness of each one, they all share similar components. Most statements include
descriptions of the organization's target market, the geographic domain, their concern
for survival, growth and profitability, the company philosophy, and the organization's
desired public image. For example:
Our mission is to become the favorite family dining restaurant in every neighborhood in
which we operate. This will be accomplished by serving a variety of delicious tasting
and generously portioned foods at moderate prices. Our restaurants will be clean, fun,
and casual. Our guests will be served by friendly, knowledgeable people that are
dedicated to providing excellent customer service.
This mission statement describes the target market, which are families and the
geographic domain of neighborhoods. It clearly states how it expects to be profitable by
offering excellent customer service by friendly, knowledgeable people. When defining
the mission statement it is important to take into account external influences such as the
competition, labor conditions, economic conditions, and possible government
regulation. It is important to remember however, that mission statements that try to be
everything to everybody end up being nothing to anybody.
Companies should have mission statements that clearly define expected shareholder
returns and they should regularly measure performance in terms of those expected
returns. If the major reason for a business's existence is to make a profit then it stands to
reason that expectations of profit should be included in the organization's mission. This
means that management should reach a consensus about which aspects of the company's
profit performance should be measured. These might include margin growth, product
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quality, market share changes, competitive cost position, and capital structure
efficiency.
A mission statement sets the boundaries for how resources should be allocated and
what strategic and operational goals should be set. The mission statement should
acknowledge the company's strengths and then inform employees where to direct their
efforts in order to take advantage of those strengths. Before writing a mission statement
organizations should take a look at how they are different from the competition, whether
it is in technology, image and name brand, or employees. It can often be thought of as a
recipe for success because it not only defines the organization's accomplishments but it
also provides employees with directions to help them develop plans and look for
opportunities for improvement.
The organization defines what is acceptable behavior through the mission statement.
Values and beliefs are the core of a strong mission statement. For example:
Quality and values will secure our success. We will live by our values, have fun,
and take pride in what we do. Our values are to maintain a work environment where
people enjoy coming to work, to serve our guests and exceed their expectations, and to
be profitable and result oriented.
This mission statement is simple and straightforward. It does not, however, specify
the products or target market. The mission statement also provides meaning to the
organization by stating not only what goals the company wants to achieve but also why
it wants to achieve these goals. It is not effective unless it is challenging and forces
workers to establish goals and means to measure the achievement of those goals. A
mission statement should inspire employees and get them involved in the organization.
It has been called the glue that holds the organization together through shared values
and standards of behavior. A mission statement should be relevant to the history,
culture, and values of the company.
Level II: The Role of Leadership in Organizational
Components of Ethical Leadership. Ethical leadership begins with the way
leaders perceive and conceptualize the world around them. Ethical leadership,
organizational ethics, and social responsibility are inseparable concepts. They are
developing concepts, to be sure, but inseparable. How ethical leaders relate to and come
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to understand the world around them involves judgment and action. These can be
developed. In sum, the leader's role is to guide the human potential of the organization's
stakeholders to achieve organizational aspirations in ways that liberate rather constrain
their imaginations and judgment.
Ethical leadership must, then, be effective, efficient, and excellent if it is not to
waste human potential. It is not enough to be ethical in one's individual actions to be an
ethical leader. To be effective, efficient, and excellent, four components of ethical
leadership must be understood and developed: purpose, knowledge, authority, and trust.
The relationship between these four components can be visualized as interrelated
components, as described in the figure opposite. Attention to any one component alone
is incomplete and misleading.
x
Purpose ² The ethical leader reasons and acts with organizational purposes
firmly in mind. This provides focus and consistency.
x
Knowledge ² The ethical leader has the knowledge to judge and act prudently.
This knowledge is found throughout the organization and its environment, but
must be shared by those who hold it.
x
Authority ² The ethical leader has the power to make decisions and act, but also
recognizes that all those involved and affected must have the authority to
contribute what they have toward shared purposes.
x
Trust ² The ethical leader inspires ² and is the beneficiary of ² trust
throughout the organization and its environment. Without trust and knowledge,
people are afraid to exercise their authority. *
Modes of Ethical Leadership. It is often thought that ethical leadership must be
"soft" leadership. Nothing could be further from the truth. Being an ethical leader means
applying the right amount of authority in each situation. Sometimes the situation
requires leadership that is anything but gentle. Gratuitously tough leadership, however,
cannot be maintained for long without developing resentment and cynicism.
It is helpful to think of the ethical leader as exercising authority within five modes or
levels of intervention into the judgments and actions of followers:
x
Inspiration ² Setting the example so that other committed members will
contribute their fullest capabilities to achieve organizational purposes. (the
lowest degree of intervention)
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x
Facilitation ² Supporting other committed members, and guiding them where
necessary, so that they are able to contribute their capabilities as fully as
possible.
x
Persuasion ² Appealing to reason to convince other members to contribute
toward achieving organizational purposes.
x
Manipulation ² Offering incentives other than the intrinsic value of
contributing to the achievement of organizational purposes, where commitment
is lacking.
x
Coercion ² Forcing other members to contribute some degree of their
capability where they have little or no commitment to do so on their own. (The
highest degree of intervention).
It is also helpful to consider the components of ethical leadership together with the
modes of intervention.
Integrating Components and Modes. The leader must employ the authority
granted him or her by the organization to achieve the purposes of the organization, all
the while recognizing that the knowledge needed to exercise this authority resides
throughout the organization and its environment.
He or she must ensure that the purposes of the organization are known and shared,
that it has the capacity to support its members' exercising their capabilities, and that
communication between mangers and other employees is open and honest.
The mode of intervention selected will depend upon the health of the organization and
the pressures in its environment.
x
The ideal is to inspire others as a steward of the vision, values, and excellence of
the organization, as reflected in its culture.
x
Often persuasion and facilitation are required of otherwise capable and
committed members, where they are unsure of their own capability.
x
Sometimes even manipulation and coercion are appropriate, where the
organization is not healthy and the pressures are intense.
The modes of ethical leadership intervention depend in large part on the
organizational culture. If the culture allows the organization to learn and grow within its
environment, leadership may be largely inspirational.
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If the culture does not support organizational learning and growth within that
environment, then manipulative, even coercive, leadership would be necessary.
Somewhere in between is leadership that is facilitative or persuasive. In any event,
leaders must make their roles as integrity champions larger than life. Otherwise they and
their examples will be lost in the pressures of day-to-day life. They must speak in terms
of vision, values, and integrity. And, when the leader is not involved in a part of the
organization's business, he or she must know who speaks for values and integrity.
Moreover, the style of ethical leadership will vary with the degree to which it
reflects the Organizational Culture and the urgency of its situation in the environment.
x
In its least demanding sense, ethical leadership is a stewardship that preserves
the aspirations and culture of the organization.
x
In its most demanding sense, it scans the community and develops and
communicates organizational aspirations: the organization's core purpose, core
values, and vision of a desired future and persuades, manipulates, and coerces its
stakeholders to comply until the culture has adapted.
x
In between these extremes, ethical leadership balances (1) achieving the
organizational aspirations that are realistically attainable at this time with (2)
developing the organizational culture over time.
Styles of Ethical Leadership suggests that different styles of leadership are
necessary to maintain or implement change in the organizational culture that is optimal
for it to survive and thrive within the organization's context. The specific culture
required, and the challenges it must face, will be suggested by the nature of its essential
social responsibility and dynamics of its larger community.
Level III: The Enlightenment Mind
Enlightenment refers to the "full comprehension of a situation.. It is commonly
used to denote the Age of Enlightenment but is also used in Western cultures in a
religious context. It translates several Buddhist terms and concepts, most notably bodhi,
kensho and satori. Related terms from Asian religions are moksha (liberation) in
Hinduism and Kevala Jnana in Jainism.
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My idea is that we can come together here, as well as link to other similar places where
progressive ideas can be exchanged, mediated and perhaps implemented to bring about
a more peaceful and intelligent world. Be it religion, politics, or other outmoded forms
of suppression and oppression, we as a world must find a way to save not only
ourselves, but the planet on which we reside. I ask only that constructive and open
minded conversations take place here. If you do not like what is discussed here, or
cannot manage to perceive the need for intelligent change, then it would be better if you
went elsewhere. However, if you have intelligent question or contributions, please, join
the conversation and participate. I do not imagine that all will be on the same "page" as
others, but if we can come somewhat close, that is a start.
My hope is that there can be a melding of minds, spirits, and souls that can come
together and stand as a united front against the ever growing tyranny that is being
waged against the people of our world today. Whether it be by corporations, religions,
or governments, it is time we break the cycle of the few to control the many. It is time
to flush the poisons of an organized movement of corruption to brainwash the upcoming
youth of our world. It is time to break the chains of long held false beliefs and
teachings that have left the adult generations stymied in a dead end rut that has for far
too long led them to nowhere. It is time to rebuild anew, changing all that has been into
something more amicable for all mankind, not just the powerful few.
Life has been frightening and cataclysmic lately, so I needed some reading material
that would reconnect me with a sense of the spiriWXDO,DOVRKDYHQ¶WKDGDORWRIWLPHWR
reaG ,¶YH EHHQ ZULWing so much. So the book I just finished was unlike my usual
favorites: nonfiction books about history or colorful, literary adventure novels. I decided
WR SLFN XS D ERRN ,¶G KDG RQ P\ VKHOI IRU D ORQJ WLPH The Enlightened Heart: An
Anthology of Sacred Poetry, edited by Stephen Mitchell.
This remarkable volume serves as a history of world religion, as well as a collection
of beautiful poetry. In fact, we might not even have considered many of these works
³SRHWU\´WKH way we norPDOO\WKLQNRILW0DQ\RIWKHZRUOG¶VJUHDWUHOLgious classics,
(and indeed most highbrow literature before a few hundred years ago) were written in
verse rather than prose, as the divinity they were meant to express can only be captured,
even in part, by the beauty of a poetic treatment.
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In order, The Enlightened Heart contains selections from: the Upanishads, the Book
of Psalms, the Tao Te Ching, the Bhagavad Gita, the Odes of Solomon, Chinese nature
poets, early Christian theologians, Japanese haiku practitioners, Sufi poet Rumi, Dante,
Kabir, Shakespeare, and so on all the way down to the cosmically aware mid-20thcentury poetry of Wallace Stevens and D.H. Lawrence.
This chronological organization balances the globe-trotting geographical universality of the collection, giving it a certain unity and fascination to see what spiritual truths
different world cultures were expressing at roughly the same time.
German philosopher Karl Jaspers once theorized about something called the Axial
Age, dating roughly to 600 BCZKHQPDQ\RIWKHZRUOG¶VUHOLgions sprang up. It is fascinating to consider that Zarathustra and Lao Tse, a world apart at that time, were contemporaries. So, a couple generations later were the Buddha and Mahavira, founder of
Jainism. Meanwhile, in Israel, the Torah was taking shape.
The power of these early transcendent truths is echoed in the more personalized literature of the medieval era, when worshipping God in the form of Christ or Krishna, or
in the ecstatic paeans of Rumi, becomes a form of love poetry. Again, interesting correspondences between vastly different civilizations.
But the best part of reading this book was that I could access it in short bursts,
whenever I needed a mystical or meditative pick-me-XS /LNH , VDLG ,¶YH EHHQ EXV\
lately, so it was nice to not feel daunted by the project of finishing a book, the way I do
when making my way through epic (life-changing, but also life-swallowing) stories like
Don Quixote or Moby-Dick. Instead, I could read for an hour or two if I felt like it, or
just take a nugget here, a nugget there. It kept me in a good mood for a solid week,
which is no small achievement. I highly recommend this book to anyone wanting to
inject their lives with a little sacred beauty.
Level IV : Integrity and Business Ethics
The connection between Integrity and business ethics is simple. The concept of
integrity involves honesty, character and truthfulness. It also involves a strict moral or
ethical code and this is where the term ethics and integrity connect. Many segments of
society have generated a code of principles for their members to follow. These codes
involve principles of integrity and in some cases moral or ethical principles for
members to follow. This is an example that brings integrity and ethics together.
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Another example of the connection between business ethics and integrity involve
the enforcement of policies for company principles that meet ethical and integrity
standards.
Today business ethics and integrity involve companies making sure the rules they
have in place are the right ones and that they are strictly enforced. Without enforcement
of the rules or policies in a company/organization they become meaningless. This can
and does result in a loss of prestige through public perception if what a company says
they are doing is actually not being done. However a portion of business ethics also
involves using information that is generated to arrive at an honest conclusion. This
means that people in business sometimes use data to see the perspective they want even
when the facts do not support their conclusion. Business ethics involves drawing a
conclusion based on the information not what we want the data to say.
The importance of the information in the previous paragraph cannot be taken
lightly. While integrity does involve ethics it is important to note that the definition of
ethics is limited to a strict set of principles of right conduct and is a theory or system of
moral values. Ethics by definition also involves the rule or standards governing the
conduct of a person or members of an organization. This again is how integrity and
business ethics are connected. Examples of the corporate scandals such as ENRON,
Tyco and Worldcom show how the lack of honesty, truthfulness, and character impacted
not only the employees of the company but also the stockholders and the economy, as
the facts became known. The examples referenced above show that the conditions
involved were both dishonest and were an effort to misrepresent the health of the
individual companies noted.
Running a business must be accomplished with an atmosphere of honesty, integrity
and character. It is important for a company to project and show proof that the policies
and methods they put in place to operate the company have integrity and are ethical.
Ethical policies are such that people in a company must know that the policy is to
provide the best product and/or service possible within the realm of integrity and ethics.
Actions taken by individuals at all levels must know through their management that
integrity and ethics in their work habits is a requirement. Management must project and
exhibit this quality not only in their words but also their actions. Ethics involves being
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honest and providing leadership to the people and exhibiting the qualities that project a
person or company to have integrity.
Below are qualities of integrity that management should have and the public should
expect of any company or organization. Also involved is the concept of respect for a
position rather than the person who fills it. This concept is something that all people
should recognize not just management.
5. 1 Conclusion and Recommendation
Western thought has long been predicated on either an ontological materialism
(matter determines mind) or an ontological idealism (eidetic realism: mind determines
matter). Normally, the materialist view is also monist (reality is fundamentally unitary),
whereas the idealist view is generally presented as dualist (reality is fundamentally
binary). This ontological choice between monist materialism or dualist eidetic realism
habitually entails either an atomistic epistemology (one can only comprehend reality by
decomposing it into discrete real elements) or an epistemological wholism (to
understand reality we must examine it as a whole). The epistemological and ontological
choices also habitually entail either an axiology of moral scepticism and thus relativism
(morals as intellectual constructs have no material existence) or of cognitivism (morals
as expressions of the intellect are real entities).
This research for Verification and falsification Indonesia Stock Exchange with
deconstruction accounting theory in Dayak Hindusm Kaharingin. The Finally research
(1) fit vision and mission in organization, (2) The
Role of Leadership, (3) The
Enlightenment Mind, (4) Integrity and Business Ethics.
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