Graduation Year


Date of Submission


Document Type

Campus Only Senior Thesis

Degree Name

Bachelor of Arts



Second Department


Reader 1

Amy Kind

Reader 2

Joshua Rosett

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Terms of Use for work posted in Scholarship@Claremont.

Rights Information

© 2021 Abigail R Gilliland

OCLC Record Number



We seem to have an innate sense that imagination is a fundamental part of humanity. We may think that imagination allows us to create art and culture, innovate new technologies, and connect with one another. This paper explores the relationship between imagination and morality by considering whether morality necessitates imagination, the moral requirement to imagine the first-person perspective of others, and the limits of our ability to imagine. This paper also discusses the nexus of imagination and accounting through a philosophical analysis of defined benefit pension accounting.

In Chapter 1, I evaluate why imagination is important for making an informed moral assessment and examine the inherent egocentric bias that arises when an imagining agent engages in perspective-shifting. In Chapter 2, I elaborate what the duty for imagination entails and the limitations of imagination. Finally in Chapter 3, I analyze opportunities for manipulation and the requirement for moral imagination in defined benefit pension accounting.

This thesis is restricted to the Claremont Colleges current faculty, students, and staff.