This article examines an interrogative construction with which recipients in Finnish interactions treat the co-participant's prior action as having exhibited a stance that was overstated. A key element in the interrogative is the intensifier niin which foregrounds the scalar character of its head word and suggests that the place it points to is too high on the scale. We will show that the niin-interrogative can target something the co-participant explicitly mentioned or only implied, and it can have in its scope (...) either the prior turn or a longer stretch of talk. Niin-interrogatives form one means for indicating that the co-participant's claim departed from some normal way of perceiving social life, and they orient to a moral norm of walking the golden mean. As compared to other ways of dealing with exaggeration, a niin-interrogative allows the recipient to express her disagreeing stance in a fashion that avoids an open conflict. (shrink)

Background: Moral Case Deliberation is one form of clinical ethics support described as a facilitator-led collective moral reasoning by healthcare professionals on a concrete moral question connected to their practice. Evaluation research is needed, but, as human interaction is difficult to standardise, there is a need to capture the content beyond moral reasoning. This allows for a better understanding of Moral Case Deliberation, which may contribute to further development of valid outcome criteria and stimulate the normative discussion of what Moral (...) Case Deliberation should contain. Objective: To explore and compare the content beyond moral reasoning in the dialogue in Moral Case Deliberation at Swedish workplaces. Methods: A mixed-methods approach was applied for analysing audio-recordings of 70 periodic Moral Case Deliberation meetings at 10 Swedish workplaces. Moral Case Deliberation facilitators and various healthcare professions participated, with registered nurses comprising the majority. Ethical considerations: No objection to the study was made by an Ethical Review Board. After oral and written information was provided, consent to be recorded was assumed by virtue of participation. Findings: Other than ‘moral reasoning’ (median (md): 45% of the spoken time), the Moral Case Deliberations consisted of ‘reflections on the psychosocial work environment’ to a varying extent (md: 29%). Additional content comprised ‘assumptions about the patient’s psychosocial situation’ (md: 6%), ‘facts about the patient’s situation’ (md: 5%), ‘concrete problem-solving’ (md: 6%) and ‘process’ (md: 3%). Conclusion: The findings suggest that a restorative function of staff’s wellbeing in Moral Case Deliberation is needed, as this might contribute to good patient care. This supports outcome criteria of improved emotional support, which may include relief of moral distress. However, facilitators need a strategy for how to proceed from the participants’ own emotional needs and to develop the use of their emotional knowing to focus on the ethically difficult patient situation. (shrink)

A companion to the issues in the contemporary philosophy of mind.

In this chapter, I sketch the history of mechanistic models of the mental, as related to the technological project of trying to build mechanical minds, and discuss the contemporary debates on psychological and cognitive explanations. In the first section, I introduce the Cartesian notion of mechanism, which has shaped the debate in the centuries to follow. Early mechanistic proposals are also connected with early attempts to formulate the computational account of thinking and reasoning, upheld notably by Hobbes and Leibniz. In (...) the second section, associationist and behaviorist models of the mind are sketched, along with attempts to understand the neural system in terms of connections and associations. Early robotic models, built mostly by behaviorists and other students of animal behavior, are also introduced. In the third section, the focus is on early computational and cybernetic models of the mind. In the fourth section, I deal with computational models of mental mechanisms as proposed by students of artificial intelligence and cognitive science. Then, I sketch the contemporary debate over the question whether computational and psychological models are best understood as offering functional, or maybe mechanistic explanations. (shrink)

A (normalized) interpolant I in Craig's theorem is a kind of explanation why the consequence relation (from F to G) holds. This is because I is a summary of the interaction of the configurations specified by F and G, respectively, that shows how G follows from F. If explaining E means deriving it from a background theory T plus situational information A and if among the concepts of E we can separate those occurring only in T or only in A, (...) then the interpolation theorem applies in two different ways yielding two different explanations and two different covering laws. (shrink)

Political and economic challenges, amplified by social media algorithms, are increasingly polarising how people receive and evaluate information. This study examines how political views and immediate emotional reactions shape the perceived trustworthiness of information. We conducted a preregistered laboratory experiment in which participants evaluated politically charged statements while their emotional responses were assessed in real time. Facial expressions were recorded to identify seven discrete emotions, while galvanic skin response and heart rate were measured to capture physiological arousal and reaction intensity. (...) Consistent with expectations and prior research, we observed a clear political confirmation bias: ideologically congruent statements were rated as more trustworthy, with the strongest effect among the most conservative participants. Increases in anger and sadness were positively associated with trust ratings across the sample, whereas joy was linked to reduced confirmation bias. Among conservatives, multiple emotions predicted overall trust and the extent of confirmation bias. Machine-learning models incorporating physiological data likewise identified anger and joy as the most informative emotional predictors; however, physiological measures did not improve predictive performance beyond the baseline model, contrary to our expectation. By integrating behavioural and real-time physiological measures, the findings highlight how emotional and cognitive processes interact to shape trust in political information. (shrink)

Turingin testi, interrogatiivimalli ja tekoäly.

In the book, I argue that the mind can be explained computationally because it is itself computational—whether it engages in mental arithmetic, parses natural language, or processes the auditory signals that allow us to experience music. All these capacities arise from complex information-processing operations of the mind. By analyzing the state of the art in cognitive science, I develop an account of computational explanation used to explain the capacities in question.

In this paper, I argue that even if the Hard Problem of Content, as identified by Hutto and Myin, is important, it was already solved in natu- ralized semantics, and satisfactory solutions to the problem do not rely merely on the notion of information as covariance. I point out that Hutto and Myin have double standards for linguistic and mental representation, which leads to a peculiar inconsistency. Were they to apply the same standards to basic and linguistic minds, they would (...) either have to embrace representationalism or turn to semantic nihilism, which is, as I argue, an unstable and unattractive position. Hence, I conclude, their book does not offer an alternative to representation- alism. At the same time, it reminds us that representational talk in cognitive science cannot be taken for granted and that information is different from men- tal representation. Although this claim is not new, Hutto and Myin defend it forcefully and elegantly. (shrink)

Clinical ethics support, in particular Moral Case Deliberation, aims to support health care providers to manage ethically difficult situations. However, there is a lack of evaluation instruments regarding outcomes of clinical ethics support in general and regarding Moral Case Deliberation (MCD) in particular. There also is a lack of clarity and consensuses regarding which MCD outcomes are beneficial. In addition, MCD outcomes might be context-sensitive. Against this background, there is a need for a standardised but flexible outcome evaluation instrument. The (...) aim of this study was to develop a multi-contextual evaluation instrument measuring health care providers’ experiences and perceived importance of outcomes of Moral Case Deliberation. (shrink)

The purpose of this paper is to present a general mechanistic framework for analyzing causal representational claims, and offer a way to distinguish genuinely representational explanations from those that invoke representations for honorific purposes. It is usually agreed that rats are capable of navigation because they maintain a cognitive map of their environment. Exactly how and why their neural states give rise to mental representations is a matter of an ongoing debate. I will show that anticipatory mechanisms involved in rats’ (...) evaluation of possible routes give rise to satisfaction conditions of contents, and this is why they are representationally relevant for explaining and predicting rats’ behavior. I argue that a naturalistic account of satisfaction conditions of contents answers the most important objections of antirepresentationalists. (shrink)

The claim defended in the paper is that the mechanistic account of explanation can easily embrace idealization in big-scale brain simulations, and that only causally relevant detail should be present in explanatory models. The claim is illustrated with two methodologically different models: Blue Brain, used for particular simulations of the cortical column in hybrid models, and Eliasmith’s SPAUN model that is both biologically realistic and able to explain eight different tasks. By drawing on the mechanistic theory of computational explanation, I (...) argue that large-scale simulations require that the explanandum phenomenon is identified; otherwise, the explanatory value of such explanations is difficult to establish, and testing the model empirically by comparing its behavior with the explanandum remains practically impossible. The completeness of the explanation, and hence of the explanatory value of the explanatory model, is to be assessed vis-à-vis the explanandum phenomenon, which is not to be conflated with raw observational data and may be idealized. I argue that idealizations, which include building models of a single phenomenon displayed by multi-functional mechanisms, lumping together multiple factors in a single causal variable, simplifying the causal structure of the mechanisms, and multi-model integration, are indispensable for complex systems such as brains; otherwise, the model may be as complex as the explanandum phenomenon, which would make it prone to so-called Bonini paradox. I conclude by enumerating dimensions of empirical validation of explanatory models according to new mechanism, which are given in a form of a “checklist” for a modeler. (shrink)

Cognitive science is an interdisciplinary conglomerate of various research fields and disciplines, which increases the risk of fragmentation of cognitive theories. However, while most previous work has focused on theoretical integration, some kinds of integration may turn out to be monstrous, or result in superficially lumped and unrelated bodies of knowledge. In this paper, I distinguish theoretical integration from theoretical unification, and propose some analyses of theoretical unification dimensions. Moreover, two research strategies that are supposed to lead to unification are (...) analyzed in terms of the mechanistic account of explanation. Finally, I argue that theoretical unification is not an absolute requirement from the mechanistic perspective, and that strategies aiming at unification may be premature in fields where there are multiple conflicting explanatory models. (shrink)

In this paper, an account of theoretical integration in cognitive (neuro)science from the mechanistic perspective is defended. It is argued that mechanistic patterns of integration can be better understood in terms of constraints on representations of mechanisms, not just on the space of possible mechanisms, as previous accounts of integration had it. This way, integration can be analyzed in more detail with the help of constraintsatisfaction account of coherence between scientific representations. In particular, the account has resources to talk of (...) idealizations and research heuristics employed by researchers to combine separate results and theoretical frameworks. The account is subsequently applied to an example of successful integration in the research on hippocampus and memory, and to a failure of integration in the research on mirror neurons as purportedly explanatory of sexual orientation. (shrink)

In this paper, I show how semantic factors constrain the understanding of the computational phenomena to be explained so that they help build better mechanistic models. In particular, understanding what cognitive systems may refer to is important in building better models of cognitive processes. For that purpose, a recent study of some phenomena in rats that are capable of ‘entertaining’ future paths (Pfeiffer and Foster 2013) is analyzed. The case shows that the mechanistic account of physical computation may be complemented (...) with semantic considerations, and in many cases, it actually should. (shrink)

The first, critical part of the paper summarizes J. R. Brown’s Platonic view of thought experiments (TEs) and raises several questions. One of them concerns the initial, particular judgments in a TE. Since they seem to precede the general insight, Brown’s Platonic intuition, and not to derive from it, the question arises as to the nature of the initial particular judgment. The other question concerns the explanatory status of Brown’s epistemic Platonism. The second, constructive descriptive-explanatory part argues for an alternative, (...) i.e. the view of TE as reasoning in, or with help of, mental models which can accommodate all the relevant data within a non-aprioristic framework (or, at worst, within a minimally “aprioristic”, nativist one). The last part turns to issues of justification and argues that the mental model proposal can account for justification of intuitional judgments and can also support the view of properly functioning intuition as an epistemic virtue, all within a more naturalist framework than the one endorsed by Brown. (shrink)

In this article, after presenting the basic idea of causal accounts of implementation and the problems they are supposed to solve, I sketch the model of computation preferred by Chalmers and argue that it is too limited to do full justice to computational theories in cognitive science. I also argue that it does not suffice to replace Chalmers’ favorite model with a better abstract model of computation; it is necessary to acknowledge the causal structure of physical computers that is not (...) accommodated by the models used in computability theory. Additionally, an alternative mechanistic proposal is outlined. (shrink)

In this paper, I focus on a problem related to teleological theories of content namely, which notion of function makes content causally relevant? It has been claimed that some functional accounts of content make it causally irrelevant, or epiphenomenal; in which case, such notions of function could no longer act as the pillar of naturalized semantics. By looking closer at biological questions about behavior, I argue that past discussion has been oriented towards an ill-posed question. What I defend is a (...) Very Boring Hypothesis: depending on the representational phenomenon and the explanatory question, different aspects might be important, and it is difficult to say a priori which ones these might be. There are multiple facets to biological functionality and causality relevant for explaining representational phenomena, and ignoring them will lead to unmotivated simplifications. In addition, accounting for different facets of functionality helps dispense with intuition-based specifications of cognitive phenomena. (shrink)

In most accounts of realization of computational processes by physical mechanisms, it is presupposed that there is one-to-one correspondence between the causally active states of the physical process and the states of the computation. Yet such proposals either stipulate that only one model of computation is implemented, or they do not reflect upon the variety of models that could be implemented physically. In this paper, I claim that mechanistic accounts of computation should allow for a broad variation of models of (...) computation. In particular, some non-standard models should not be excluded a priori. The relationship between mathematical models of computation and mechanistically adequate models is studied in more detail. (shrink)

In this paper, the role of the environment and physical embodiment of computational systems for explanatory purposes will be analyzed. In particular, the focus will be on cognitive computational systems, understood in terms of mechanisms that manipulate semantic information. It will be argued that the role of the environment has long been appreciated, in particular in the work of Herbert A. Simon, which has inspired the mechanistic view on explanation. From Simon’s perspective, the embodied view on cognition seems natural but (...) it is nowhere near as critical as its proponents suggest. The only point of difference between Simon and embodied cognition is the significance of body-based off-line cognition; however, it will be argued that it is notoriously over-appreciated in the current debate. The new mechanistic view on explanation suggests that even if it is critical to situate a mechanism in its environment and study its physical composition, or realization, it is also stressed that not all detail counts, and that some bodily features of cognitive systems should be left out from explanations. (shrink)

The paper argues that there is such a thing as luck in acquisition of candidate a priori beliefs and knowledge, and that the possibility of luck in this “armchair” domain shows that definitions of believing by luck that p offered in literature are inadequate, since they mostly rely on the possibility of it being the case that not- p. When p is necessary, such a definition should be supplemented by one pointing to variation in belief, not in the fact believed. (...) Thus the paper suggests a focus upon the agent and her epistemic virtue in the account of epistemic luck in general. (shrink)

In Devitt’s view, linguistic intuitions are opinions about linguistic production of products, most often one’s own. They result frorn ordinary empirical investigation, so “they are immediate and fairly unreflectiveernpirical central-processor responses to linguistic phenomena”, which reactions are, moreover, theory-laden, where the ‘theory’ encompasses all sorts of speaker’s beliefs. The paper reconstructs his arguments, places his view on a map of alternative approaches to intuitions, and offers a defense of a minimalistic “voice-of-competence” view. First, intuitions are to be identified with the (...) data, the minimal “products” of tentative linguistic production of naïve speaker-listeners, and not with their opinions about the data. Second, the data involve no theory and very little prototheory. Third, although there might be admixtures of guesswork in the conscious production of data, these are routinely weaned out by linguists. Finally, mere acceptance of the “voice of competence” does not land us in any objectionable Cartesianism: it is cornpatible with naturalism and with distrust of a priori philosophy. (shrink)

Multiple realizability (MR) is traditionally conceived of as the feature of computational systems, and has been used to argue for irreducibility of higher-level theories. I will show that there are several ways a computational system may be seen to display MR. These ways correspond to (at least) five ways one can conceive of the function of the physical computational system. However, they do not match common intuitions about MR. I show that MR is deeply interest-related, and for this reason, difficult (...) to pin down exactly. I claim that MR is of little importance for defending computationalism, and argue that it should rather appeal to organizational invariance or substrate neutrality of computation, which are much more intuitive but cannot support strong antireductionist arguments. (shrink)

This paper presents an experience in developing professional ethics by an approach that integrates knowledge, teaching methodologies and assessment coherently. It has been implemented for students in both the Software Engineering and Computer Engineering degree programs of the Technical University of Madrid, in which professional ethics is studied as a part of a required course. Our contribution of this paper is a model for formative assessment that clarifies the learning goals, enhances the results, simplifies the scoring and can be replicated (...) in other contexts. A quasi-experimental study that involves many of the students of the required course has been developed. To test the effectiveness of the teaching process, the analysis of ethical dilemmas and the use of deontological codes have been integrated, and a scoring rubric has been designed. Currently, this model is also being used to develop skills related to social responsibility and sustainability for undergraduate and postgraduate students of diverse academic context. (shrink)

Mark Richard in his book offers a new and challenging expressivist theory of the use and semantics of slurs (pejoratives). The paper argues that in contrast, the central and standard uses of slurs are cognitive. It does so from the role of stereotypes in slurring, from fi gurative slurs and from the need for cognitive effort (or simple of knowledge of relevant presumed properties of the target). Since cognition has to do with truth and falsity, and since the cognitive task (...) is a good indicator of semantic structure, it seems that the ascription of negative properties etc. indicates that they belong to the meaning of the slur, and that this meaning therefore confers truth-aptness. The (nasty) richness of meaning might vary with pejoratives: all of them involve “contemptible because G” at the very least. The most typical once carry more information. Some of it is given in the form of conceptual links roughly delineating the core stereotype associated with the pejorative, some in the form of fi gurative transfer of properties from some vehicle to the target member of G. So, slurs are not purely performative and expressive, but semantic in thetraditional, truth-directed sense. The truth-gap that might characterize the resulting sentences does not point to pejoratives not having ambition to say true and nasty things, but only to their failure in the attempt. The ambition defi nes the true-directed meanings of the assumptions, the failure just records that these assumptions are false about their targets. The paper leaves it open how central the truth-directed meanings are. The argument suggests that they are pretty central, either part of the core meaning, or of conventional implicature. (shrink)

W artykule przedstawiono argumenty, że konfirmacja tezy, iż istnieją moduły umysłowe wyjaśniające cechy umysłu, jest z kilku powodów kłopotliwa. Po pierwsze, istnieje kilka konkurencyjnych teorii modularności, które zresztą nie zawsze się wykluczają, przez co nie można między nimi rozstrzygać eksperymentalnie. Po drugie, tezy na temat modularności często oparte są na bezzasadnym założeniu, iż wyróżnianie specyficznych dziedzin (semantycznych lub składniowych) działania modułów nie jest problematyczne. Po trzecie, analizując znany z literatury moduł wykrywania oszustów, postulowany przez Cosmides w celu wyjaśnienia rzekomej irracjonalności (...) objawiającej się w tzw. zadaniu Wasona, pokazuję, że wyjaśniane zjawisko nie zostało zdefiniowane dostatecznie dokładnie, a przez to nieostra jest funkcjonalna charakterystyka modułów je wyjaśniających. Co więcej, nie ma powodów sądzić, że zjawisko, które ten moduł miał wyjaśniać, w ogóle istnieje. Wskazuję też kilka problemów metodologicznych związanych ze zbieraniem eksperymentalnych świadectw na rzecz modularności, takich jak zaburzanie wyników eksperymentów przez uśrednianie i brak kontroli nad kluczowymi czynnikami wpływającymi na rezultaty uzyskiwane przez uczestników badania. (shrink)

Monsieur Henri‐L. Miéville qui, retenu à Lausanne par des devoirs professionals, n'a pu assister aux Entretiens, nous a envoyé la communication suivante. Nous la reproduisons avec plaisir.Auch wenn ‐wir sagen, Gott, Geist, so sind das unbestimmte Worte, Vorstellungen. Es kommt darauf an, was in das Bewusstsein getreten ist.

Nenad Miščević; IX*—Computationalism and the Kripke-Wittgenstein Paradox, Proceedings of the Aristotelian Society, Volume 96, Issue 1, 1 June 1996, Pages 215–23.

In this paper, I review the objections against the claim that brains are computers, or, to be precise, information-processing mechanisms. By showing that practically all the popular objections are either based on uncharitable interpretation of the claim, or simply wrong, I argue that the claim is likely to be true, relevant to contemporary cognitive (neuro)science, and non-trivial.

I discuss whether there are some lessons for philosophical inquiry over the nature of simulation to be learnt from the practical methodology of reengineering. I will argue that reengineering serves a similar purpose as simulations in theoretical science such as computational neuroscience or neurorobotics, and that the procedures and heuristics of reengineering help to develop solutions to outstanding problems of simulation.

Explanations in cognitive science and computational neuroscience rely predominantly on computational modeling. Although the scientific practice is systematic, and there is little doubt about the empirical value of numerous models, the methodological account of computational explanation is not up-to-date. The current chapter offers a systematic account of computational explanation in cognitive science and computational neuroscience within a mechanistic framework. The account is illustrated with a short case study of modeling of the mirror neuron system in terms of predictive coding.

En el presente artículo me ocupo de la discusión acerca de cuán exigentes son nuestras obligaciones de contribuir con dinero y tiempo a las agencias humanitarias que asisten a personas en situación de pobreza extrema en el mundo. Defiendo una posición intermedia, moderada, frente a la posición extrema formulada por Peter Singer y frente a la posición según la cual nuestras obligaciones son mínimas. La objeción principal contra esas dos posiciones es que, cuando analizan la situación en que los potenciales (...) donantes se encuentran frente a las personas en situación de pobreza extrema, omiten el carácter iterativo que es propio de esa situación. La posición moderada, en cambio, tiene en cuenta ese carácter, gracias a que entiende a nuestras obligaciones hacia los pobres globales como obligaciones imperfectas. In this article I engage in the debate about the demandingness of our duties to contribute with money and time to humanitarian agencies that assist people who live in extreme poverty around the world. I defend an intermediate, moderate, view against Peter Singer's extreme view, and also against the view according to which our duties are minimal. The main objection regarding those two views is that, when they analyze the situation in which potential donors are vis-à-vis people who live in extreme poverty, they miss its distinctive iterative character. The moderate view, on the contrary, pays heed to that character, thanks to its account of our duties towards the global poor as imperfect duties. (shrink)

In this paper we prove some results about the complexity of proofs. We consider proofs in Hilbert-style formal systems such as in [17]. Thus a proof is a sequence offormulas satisfying certain conditions. We can view the formulas as being strings of symbols; hence the whole proof is a string too. We consider the following measures of complexity of proofs: length , depth and number of steps For a particular formal system and a given formula A we consider the shortest (...) length of a proof of A , the minimal depth of a proof of A and the minimal number of steps in a proof of A . The main results are the following: a bound on the depth in terms of the number of steps: Theorem 2.2, a bound on the depth in terms of the length: Theorem 2.3, a bound on the length in terms of the number of steps for restricted systems: Theorem 3.1. These results are applied to obtain several corollaries. In particular we show: a bound on the number of steps in a cut-free proof, some speed-up results, bounds on the number of steps in proofs of Paris-Harrington sentences. Some papers related to our research are listed in the references. We were especially influenced by Parikh's paper [17] on the famous conjecture of Kreisel . Many important problems in this field remain open. We hope that our paper will contribute to progress in this area. It should be noted that some results of this paper can be equally well obtained using unification theory , by translating a complexity-of-proof problem into a unification problem. A unification algorithm solving the unification problem can then be constructed and the complexity of the unification algorithm analyzed. As pointed out by the referee this method can be used to solve the problem stated in Section 3 for some non-simple schematic systems. (shrink)

Explaining intuitions in terms of "facts of our natural history" is compatible with rationally trusting them. This compatibilist view is defended in the present paper, focusing upon nomic and essentialist modal intuitions. The opposite, incompatibilist view alleges the following: If basic modal intuitions are due to our cognitive make-up or "imaginative habits" then the epistemologists are left with a mere non-rational feeling of compulsion on the side of the thinker. Intuitions then cannot inform us about modal reality. In contrast, the (...) paper argues that there are several independent sources of justification which make the feeling of compulsion rational: the prima-facie and a priori ones come from the obviousness of our basic modal intuitions and our not being able to imagine things otherwise, others, a posteriori, from the epistemic success of these intuitions. Further, the general scheme of evolutionary learning is reliable, reliability is preserved in the resulting individual's cognitive make-up, and we can come to know this a posteriori. The a posteriori appeal to evolution thus plays a subsidiary role in justification, filling the remaining gap and removing the residual doubt. Explaining modal intuitions is compatible with moderate realism about modality itself. (shrink)

The paper investigates some mechanisms of thought-experimenting, and explores the role of perspective taking, in particular of mental simulation, in political thought-experiments, focusing for the most part on contractualist ones. It thus brings together two blossoming traditions: the study of perspective taking and methodology of thought-experiments. How do contractualist thought-experiments work? Our moderately inflationist mental modelling proposal is that they mobilize our imaginative capacity for perspective taking, most probably perspective taking through simulation. The framework suggests the answers to questions that (...) are often raised for other kinds of thought-experiments as well, concerning their source of data, heuristic superiority to deduction, experiential, qualitative character and ease in eliminating alternatives. In the case of contractualist political thought-experiments, the data come from perspective taking and the capacity to simulate. Mental simulation is way more accessible to subjects than abstract political reasoning from principles and facts. There is a new experience for the subject, the one of simulating. Simulation normally is quick and effortless; the simulator does not go through alternatives, but is constrained in an unconscious way. We distinguish two kinds of political thought-experiments and two manners of imagining political arrangements, building third-person mental models, and fi rst-person perspective taking. The two mechanisms, the fi rst of inductive model building, the second for simulation, and their combination(s), exhaust the range of cognitive mechanism underlying political thought-experimenting. (shrink)

Based on a case study of a large multinational group, this paper addresses the way in which social and environmental reporting systems were changed and the consequences and controversies associated with this change. Drawing on Power’s work on the processes by which things are made auditable via underlying systems, we focus on how and why a specific programme with auditability as its ultimate aim changed the basis on which the external social and environmental report was prepared. Our analysis demonstrates that (...) the perceived alignment with the financial report preparation and the explicit pursuit of auditability legitimized SER and paved the way for data systems to be changed. The programme borrowed authority from financial accounting technologies not only to make a system change but also to push SER internally, as we suggest that an intraorganizational group used the programme to ensure the existence and organizational status of SER. However, we also illustrate some of the practical challenges associated with this change, which include issues related to internal control and the establishment of organizational boundaries. (shrink)