Thought experiments and conversations with philosophers. Hosted by Dr Jason Werbeloff and Mark Oppenheimer.
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In this podcast series from the Institute of Chartered Accountants in England and Wales (ICAEW), a panel of guests dissect the latest headlines and provide expert analysis on the top stories from across the world of business, finance and accountancy
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Have you ever wondered why the world seems so crazy today? Well, what if I told you, it's only going to get crazier and that no one is looking ahead at what is in store for humanity? Well, almost no one. Join me, James Seed, where we'll discuss the moral, ethical, cultural, practical, and philosophical dilemmas that humans will have to address in both the distant and not-so-distant future. Follow along and subscribe to Ethics of the Future on Apple, Spotify, or anywhere else you get your pod ...
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Love and Limerence | Georgi Gardiner
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What is the difference between love, limerence, crushes and squishes? Can someone be mistaken about whether they’re in love? And is limerence harmful, or can it also have therapeutic value? [00:00] Introduction to Love and Limerence [00:09] Thought Experiment: Terry and Sam Seder [01:38] Philosophical Debates on Love [03:37] The Power of Self-Descr…
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Aliens, Social Groups, and the Golden Record | Jason Werbeloff
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How would we explain our social structures to aliens? Can we define our social groups in a way that is easy to articulate and understand? Jason Werbeloff argues that it’s extremely difficult to answer even the simplest questions about the nature of our social groups. Does this mean we should exclude any talk of groups when describing ourselves on t…
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Behind the Numbers: How to stop accountancy’s brain drain
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In this episode of Behind the Numbers, we discuss ways to improve recruitment and retention in accountancy. While the pipeline of new joiners remains healthy, holding onto qualified staff is proving challenging. New research by ICAEW on mid-tier firms demonstrates just how significant the issue is – with 70% of participants identifying talent as th…
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Ayn Rand and the Ethics of Selfishness | Tara Smith
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Has selfishness been misunderstood? Is there a way of defending Ayn Rand’s egoism? Tara Smith confronts challenging questions about morality, individual rights, and the balance between personal and societal well-being. Read Smith’s book here: https://a.co/d/5r4HfXb [00:00] Introduction to Ayn Rand and Egoism [00:21] Challenging Common Perceptions o…
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Accountancy Insights: Business confidence, local authority finance, probate delays, and tax reform
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In this bumper episode, we discuss the latest findings of ICAEW’s Business Confidence Monitor and why three-quarters of councils in England are at least a year behind in publishing audited accounts. Plus, we hear an update on the probate service and explore ICAEW’s recommendations for the new government’s business tax road map. Philippa Lamb is joi…
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The Fine-Tuning Argument for God’s Existence | Aaron Zimmer (with Nathan Bray)
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Is intelligent design the best theory for how perfectly calibrated our universe is? How does God as an explanation compare with competing theories, like the multiverse? Perhaps we can understand the fine-tuned complexity of the universe in the same way we understand the fine-tuned complexity of AI creations? Tune in for a profound discussion on the…
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Fatphobia | Kate Manne (with Travis Timmerman)
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Kate Manne discusses how fatphobia impacts the lives of fat-bodied people in various domains, including healthcare, education, and employment. Manne explores the relationship between weight and health, and challenges pervasive societal biases. She argues for a deeper understanding of systemic oppression against fat-bodied people, and considers how …
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Behind the Numbers: Why are female-led startups so underfunded?
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In this episode of Behind the Numbers, we discuss gender inequality in investment. Women continue to be underrepresented in venture capital, particularly at senior levels. The scales are even less balanced for female founders, who received just 2% of venture capital funding in recent years. As the new government puts productivity and growth at the …
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Money, Institutions, and Social Groups | J. P. Smit
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What is the nature of social institutions? Is Searle correct that collective agreement is the key to understanding social phenomena, or should we pursue a different theoretical framework? Smit argues for a different understanding of institutions, which relies on the notion of a coordination game. Read Smit's publications here: https://philpeople.or…
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Left vs Right, Polarization, and Political Legitimacy | Oliver Traldi
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Oliver Traldi explores the polarization of modern politics, mechanisms of belief political formation, the influence of social costs on public reasoning, and the complexities of political reasoning and norms. What is the relationship between political and moral reasoning? And what makes political decision making legitimate? Read Traldi's book here: …
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The Ethics of Swearing | Rebecca Roache [with Travis Timmerman]
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Why do we find swearing offensive, and should we? Is it wrong to use swear words despite causing offense? This episode is an eye-opener into the often overlooked depth and implications of everyday profanity. Listen to Rebecca’s podcast here: https://www.academicimperfectionist.com/podcast [00:00] Introduction and Guest Introduction [00:19] Rebecca'…
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Accountancy Insights: How to get Britain growing
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One week on from the general election, this special episode of Accountancy Insights discusses the policies of the new UK government. The Labour Party has taken power with a sweeping victory not seen since 1997. Now, it faces the same challenge that successive governments have struggled to tackle: kickstarting the UK economy. With little room for ma…
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Patriotism Unpacked | Spencer Case
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What does it mean to be patriotic, or to love your country? Some argue that patriotism is virtuous because it allows us to transcend our selfish needs and act for the good of our community. But others argue that patriotism is overly narrow-minded, arbitrary and sometimes immoral. Microdigressions Podcast: https://www.youtube.com/@Micro-Digressions …
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The Ethics of Dark Humor | David Shoemaker
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David Shoemaker explores the intricate relationship between humor and morality. What makes a faux insult funny? Can wisecracks be both humorous and hurtful? The conversation delves into academic theories of humor, the significance of context and intentions, and the controversial topics of offensive jokes and the boundaries of humorous expression. […
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Behind the Numbers: Groupthink – the boardroom’s most pervasive problem?
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In this episode of Behind the Numbers, we discuss strategies to prevent and tackle groupthink at board level. By suppressing debate and disrupting effective decision-making, groupthink poses a significant governance challenge for firms. Notably, the recent scandal over fee transparency at wealth manager St James’s Place – which has set aside £426m …
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Is Israel’s War Unjust? | Mark Oppenheimer vs Raja Halwani
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Join us for an intense debate featuring Mark Oppenheimer, who defends Israel’s war as just, and Raja Halwani, who argues Israel’s war is unjust. The debate covers historical contexts, moral principles, and the roles of both Israel and Hamas, aiming to provide nuanced insights into one of the most challenging global issues of our time. [00:00] Intro…
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Gaming and Friendship | Nicholas Baima
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How do digital interactions, specifically through gaming, form genuine friendships? Nicholas Baima challenges the traditional notion that physical presence is essential for true friendship. By examining ancient ethical theories, especially Aristotle's various forms of friendship, the episode debates whether online friendships can reach the purest f…
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Gaming: Dangerous or Beneficial? | Sarah Malanowski
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Should we consider gaming as potentially addictive? Sarah Malanowski argues gaming is much like any other beneficial hobby: it provides a sense of community, challenge, and personal growth. She argues gaming is unfairly stigmatized, and should instead be seen as a valuable tool for growing character. Link to Sarah’s book: https://www.amazon.com/Why…
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Accountancy Insights: Corporate reporting update and VAT on private hire vehicles
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In this episode, we discuss important developments in corporate reporting, including amendments to UK GAAP, new standards IFRS18 and IFRS19, and the timeline for implementing IFRS S1 and IFRS S2. We also discuss the evolving VAT treatment of private hire vehicles as a result of recent court cases and how the Treasury may seek to respond. Philippa L…
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The Edges of Philosophy: Good, Bad, and the Controversial | Travis Timmerman
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What makes for good philosophy? How has philosophy impacted popular culture? Can sci-fi be good philosophy? And can we inspire philosophical inquiry despite not strictly adhering to rigorous philosophical methods? [00:00] Introduction to Bad Philosophy [00:51] The Repugnant Conclusion [03:09] Criteria for Good Philosophy [06:05] Examples of Good Ph…
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ICAEW Insights In Focus: AI in audit - the good, the bad and the ugly
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In this ICAEW Insights In Focus episode, we discuss the use of artificial intelligence in audit. Depending on who you talk to, generative AI is either going to revolutionise the way auditors work or replace certain roles in the sector entirely. The truth probably lies somewhere in between. So, how are auditors beginning to use AI? And how can pract…
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Helpful Abortion Restrictions? | Perry Hendricks
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Perry Hendricks argues that abortion restrictions are beneficial, especially to black women, by preventing them from engaging in what he presupposes is the wrongful act of abortion. The conversation critically examines the ethics of abortion, the impact of restrictions on black women, and the broader societal implications. We discuss paternalism, s…
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Nathan Cofnas argues that distinct populations have developed specific cognitive abilities due to varying environmental challenges. The conversation explores the definition and validity of racial categorization from a biological perspective, addressing whether certain physical and cognitive differences among races have a genetic basis. Nathan argue…
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Lionel Shriver on the Dangers of Manic Equality
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We welcome back Lionel Shriver to discuss her latest novel, 'Mania'. Shriver explores how egalitarian principles push us to ignore obvious truths about the world, particularly in discussions on transgender rights. She critiques the Left’s inclination to measure art and literature through the lens of political virtue. Read Shriver’s book, ‘Mania’, h…
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ICAEW Insights: Company size thresholds and CGT on residences
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In this episode of the ICAEW Insights podcast, we discuss upcoming changes to company size thresholds and what they mean for reporting requirements. Plus, with capital gains tax in the headlines, we explore the rules and restrictions when it comes to selling residential property. Philippa Lamb is joined by Sally Baker, Head of Corporate Reporting S…
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Gun Control | Eric Sampson (Rebroadcast)
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A discussion on gun control, exploring philosophical, legal,and ethical aspects of the issue. Eric Samson offers a range of arguments andcounterarguments on the necessity and consequences of gun laws. Theconversation includes the right to self-defence, the impact of gun ownership onviolence and society, victims of violent crimes, and proposals for …
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ICAEW Insights In Focus: Lessons in leadership from ICAEW's CEO
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In this special bonus episode of Insights In Focus, we meet new ICAEW CEO Alan Vallance to discuss the leadership lessons of his career. Alan is an ICAEW Chartered Accountant and joined the Institute as CEO in April 2024. His career has spanned various sectors and countries, as well as detailed experience in leading membership bodies RIBA and the C…
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Ethical Quandaries of Autonomous Weapon Systems | Afonso Seixas-Nunes
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We speak with Father Afonso about the use of weapon systemsin warfare. The discussion explores a thought experiment involving two statesat war and the deployment of autonomous drones capable of targeting terrorists withouthuman intervention. Key topics include the legality and morality of suchsystems, the potential for reducing civilian casualties,…
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Paediatric Gender Medicine | Moti Gorin and Holly Lawford-Smith
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We begin by imagining a world where children are separated by sex at birth and raised without exposure to traditional gender norms. We debate whether gender incongruence is a result of nature or social conditioning. We discuss gender affirming care for children, highlighting the complexity of diagnosing gender dysphoria amidst co-occurring psychiat…
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ICAEW Insights In Focus: So you want to be a leader?
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In this Insights In Focus episode, we discuss how accountants can build the skills needed to take on leadership and executive roles during their careers. In a recent report by the Financial Times, one anonymous headhunter was quoted as saying: “If America is run by lawyers, then the UK is run by accountants.” It’s backed up by the data, too: around…
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Peter Singer on Animal Liberation Now
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Peter Singer delves into difficult ethicalquestions regarding animal rights, the morality of factory farming, anddifficult human-related ethical dilemmas. Singer discusses his views as aconsequentialist, examining the impact of our choices on animal suffering, theethical considerations around organ donation from anencephalic children, andthe broade…
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We Should Want Immortality | John Martin Fischer
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John Martin Fischer argues that lifeconstantly offers new experiences and perspectives that prevent it frombecoming monotonous. He delves into the idea of living asignificantly extended life without aging and the implications it has onpersonal identity and society at large. Fischer distinguishes between trueimmortality and radical life extension, f…
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ICAEW Insights: A busy new tax year, plus progress on the Economic Crime Act
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In this episode, we discuss why the arrival of the 2024/25 tax year is particularly busy for accountants, and the main changes to be aware of from 6 April. Plus, six months on from the passing of the Economic Crime and Corporate Transparency Act, we learn what progress has been made to enact its various provisions. To shed light on those two topics…
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Stephen Cave unpacks the ethical and practical problems of living forever. He highlights ongoing research in anti-aging and the potential societal and ecological catastrophes that could follow if humans were to achieve immortality. Stephen weighs the individual’s desire for immortality against social implications, and the potential exacerbation of …
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Immigration and Borders | Stephen Kershnar
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Featuring Stephen Kershnar, we discuss the complexities of immigration ethics, the rights to immigrate, and the morality of borders, keeping in mind debates around wealth, exclusion, and property rights. Stephen considers consequentialist and deontological perspectives in immigration policies, the notion of collective versus individual rights, and …
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ICAEW Insights In Focus: Does Britain have a farming problem?
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In this Insights In Focus episode, we discuss how changes to the funding of British farms could affect the UK’s broader economic resilience. As a result of Brexit, British farms will stop benefiting from the EU Common Agricultural Policy by the end of 2027. The policy paid subsidies largely regardless of land use. Now, farmers need to transition to…
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Cascading Catastrophic Risks | Trond Undheim
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Trond Undheim delves into catastrophic risks facing humanity, including climate change, governance breakdown, and technological threats. Through discussions of risk perception, effective planning versus worry, and the complexities of managing existential threats, Trond emphasizes the importance of preparing and adapting for uncertain futures. How s…
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The Ethics of Political Commemoration | Hans Gutbrod
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In this episode of 'Brain In A Vat', Hans Gutbrod addresses the gap in philosophy in understanding the ethics around statues, street names, and museums. By drawing parallels to just war theory, Gutbrod proposes a framework to navigate the complexities of commemorating historical figures and events. The discussion also touches upon the potential for…
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ICAEW Insights In Focus: Budget 2024 – does it change anything?
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In this Insights In Focus episode, we discuss the contents of the 2024 Spring Budget and their likely impacts on the UK economy. The Spring Budget was delivered against the backdrop of recession and persistent inflation. While the Chancellor had better-than-expected headroom for delivering tax cuts, the UK economy and its public finances are still …
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Facial Distortions and Prosopometamorphopsia | Brad Duchaine
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In this special episode of Brain in a Vat, Brad Duchaine from the Psychological and Brain Sciences Department at Dartmouth discusses prosopometamorphopsia (PMO) – a condition where individuals see distorted faces. The episode explores various manifestations of PMO, including seeing demonic features, dragons, or entirely different faces, and disting…
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ICAEW Insights In Focus: Will accountants save the world? With ICAEW CEO Michael Izza
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In this Insights In Focus episode, we catch up with ICAEW Chief Executive Michael Izza ahead of his stepping down from his role later this month. Izza has been with ICAEW since 2002 and Chief Executive since 2006. In that time, he’s steered the Institute through the global financial crisis, the pandemic and the early stages of a global technologica…
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Pornography and Free Speech | Nadine Strossen and Holly Lawford-Smith
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We welcome back Nadine Strossen for a comprehensive discussion about pornography and free speech. She highlights points from her re-released book 'Defending Pornography', explaining why she supports the freedom of sexual expression. Her thought experiment is about a respected academic who makes adult videos, raising questions about personal freedom…
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Unravelling “White Privilege” | Spencer Case
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Can the definition of privilege be nuanced enough to address the broad range of individual experiences and historical contexts? Does recognizing and discussing privilege lead to meaningful social change? Or does talk of privilege oversimplify complex issues?
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The Privacy Paradox | David Boonin
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Is observing people in a public space from the privacy of your home an infringement of their rights? Can the widespread use of CCTV cameras be justified, or does it violate their privacy? And how do technological developments affect the delicate balance between safety and privacy?
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ICAEW Insights: ISQM, preparing and filing accounts, and public practice
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In this episode, we discuss how firms can maintain momentum on the International Standard of Quality Management, as well as changes in preparation and filing as a result of the Economic Crime and Corporate Transparency Act. We also hear about ICAEW’s new podcast, The Tax Track, and changes to the Engaging in Public Practice certificate. Philippa La…
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Dissecting Morality: Error Theory | Matt Lutz
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What if our understanding of morality is fundamentally flawed? Should the absence of objective moral facts alter the way we live and interact? Is the structure of our society dependent on moral beliefs, or are these just a result of individual desires and social evolution?
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ICAEW Insights In Focus: Where next for audit and governance reform?
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In this Insights In Focus episode, we discuss the future of audit and corporate governance reform. Back in May 2022, after years of reviews and consultations, the government announced its plans for reform. The key proposals included the area of a new audit regulator, a wider definition of public interest entities, and ensuring that FTSE 350 firms w…
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Is morality real, a social construct, or non-existent? Can we rely on our moral intuitions? And are moral truths inaccessible to us?
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Why Israel's Response to Hamas Was Justified | Natasha Hausdorff
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What is a proportional response to a terrorist attack? What does genocide involve? And is South Africa's case at the International Court of Justice justified?Presenters: Mark Oppenheimer and Jason WerbeloffEditor and Producer: Jimmy Mullen and Porter KaufmanBrain in a Vat bookshop (Shopify): https://smarturl.it/BrainShopBrain in a Vat bookshop (Ama…
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Does the biology you were born with trump self-identity when determining your sex or gender? Is gender innate, or can it change? And what can real-life cases of children being reassigned their sex at birth teach us? Alex's Book: https://www.amazon.com/Trouble-Gender-Sex-Facts-Fictions/dp/1509560017/
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