Business Ethics and Moral Motivation: A Criminological Perspective

The prevalence of white-collar crime casts a long shadow over discussions in business ethics. One of the effects that has been the development of a strong emphasis upon questions of moral motivation within the field. Often in business ethics, there is no real dispute about the content of our moral obligations, the question is rather how to motivate people to respect them. This is a question that has been studied quite extensively by criminologists as well, yet their research has had little impact on the reflections of business ethicists. In this article, I attempt to show how a criminological perspective can help to illuminate some traditional questions in business ethics. I begin by explaining why criminologists reject three of the most popular folk theories of criminal motivation. I go on to discuss a more satisfactory theory, involving the so-called “techniques of neutralization,” and its implications for business ethics.

Ethical Discourse and Canadian CA's, 1912–1997

The current study examines informal, practitioner-directed ethical discourses within the Canadian CA profession for the 1912–1997 period. Starting from the premise that ethical discourse within practitioner journals are less constrained, more flexible and timely than formal ethical codes in communicating "important" ethical information to the lay membership, we examine: (1) is the CA profession's current interest in ethics a recent phenomena?, (2) what was meant by the term ethics in earlier periods?, and (3) are current-day ethical discourses a continuation of – or break with – prior discourses? We expect that the analysis provides a necessary historical context for understanding the state of current-day ethical discussions with public accountancy.     

Marxism and business ethics

I explain how a Marxist would understand and respond to the phenomenon of business ethics. In Section I, I maintain that a Marxist would supplement traditional explanations of the increased interest in business ethics by an emphasis on class needs created by a situation of declining profits. I argue, in Section II, that business ethics might be used to address two needs created by this situation: (1) to legitimate the system of capitalist production: and (2) to discipline individual members of the bourgeoisie so that they will refrain from pursuing their individual interests when these conflict with the interests of their class. In Section III, I argue that there is no guarantee that business ethics will develop to meet these class needs, and that the questions to which an interest in business ethics gives rise may themselves lead to serious and effective criticism of business.An earlier version of this essay was read at a meeting of the Society for Business Ethics, American Philosophical Association (Boston, 28 December 1980), and I am grateful to the participants, especially George Brenkert, for their helpful discussion. The position I present has also benefited from comments on that earlier version by David Bayless, David Schweickart, and Daniel Wikler. I would especially like to thank Thomas Donaldson and Richard W. Miller both for their comments on this paper and for discussions of the topics of Marxism and business ethics.     

Plato on Leadership

The purpose of this paper is to identify the various dimensions of leadership emerging in Plato'ss discussions on ideal political governance and then generalize them to fit in with current discussions. The consideration will also cover some areas of organizational ethics, managerial discourses on rhetoric, management of meaning an charismatic leadership are presented. Also the possibility to evaluate the ethically "dark" sides of leadership (like totalitarian and truth-manipulating aspects) is sketched.     

Making Room for Labor in Business Ethics

Thesis: The exclusion of organized labor/management issues from the principal arenas for business ethics study and discussions needs to be remedied. The paper develops this thesis in three steps: 1) Exclusion: A careful examination of select textbooks, journals, and conferences provides evidence as to the virtual absence of unions and such crucial organized labor/management issues as labor organizing and collective bargaining; 2) Inclusion: A series of brief arguments favoring inclusion of these issues in business ethics based on the notion of privileged institutions, adversarial posturing, the societal benefits, and globalization; 3) Suggestions: Some practical, cooperative initiatives involving the academy, management and labor, such as, labor officials as guest speakers and members of business school committees, internships in labor organizations, training workshops in business ethics for labor leaders, fora for joint management/labor discussions of issues each group faces in the economy and the legislatures.     

Business Ethics in China

First I briefly review the emergence and development of business ethics, following three stages (1978–1984; 1984–1994; 1994 to the present) and driven by four factors: the inheritance of Chinese traditional ethics; the influence of Marxist philosophy and ethics; the reflections on the economic reform; and the influence of business ethics from abroad. Then, from a practical and a theoretical perspective, I discuss the main challenges for business ethics in China: issues of the economic system, of corporate ethics, and of management. After commenting on the role of business ethics for the social development in China, I offer some reflections about what China can contribute to, and learn from, other peoples.     

Business Groups and Corporate Social Responsibility

We present an analysis of over 400 comments about complying with tax obligations extracted from online discussion forums for freelancers. While the topics investigated by much of the literature on taxpayer behaviour are theory driven, we aimed to explore the universe of online discussions about tax in order to extract those topics that are most relevant to taxpayers. The forum discussions were subjected to a qualitative thematic analysis, and we present a model of the ‘universe’ of tax as reflected in taxpayer discussions. The model comprises several main actors (tax laws, tax authority, tax practitioners, and the taxpayer’s social network) and describes the multiple ways in which they relate to taxpayers’ behaviour. We also conduct a more focused analysis to show that the majority of taxpayers seem unconcerned with many of the variables that have been the focus of tax behaviour research (e.g. audits, penalties, etc.), and that most people are motivated to be compliant and are more concerned with how to comply than whether to comply. Moreover, we discuss how these ‘real-world’ tax discussions question common assumptions in the study of tax behaviour and how they inform our understanding of business ethics more generally.     

Drucker as Business Moralist

In his 1981 article "What is 'business ethics'"? Peter Drucker maintains that the then current business ethics literature is a form of casuistry, and it provides an illegitimate argument for business apologists, while it also unjustly bashes business. I agree with W. Michael Hoffman's and Jennifer Mills Moore's criticisms of Drucker's article. However, by limiting themselves to this article, rather than considering Drucker's management works, they have missed an opportunity to benefit from his acknowledged practical wisdom. In this paper, I seize the opportunity to show that Drucker takes business ethics seriously, and I develop his position on business morality. His view of business management responsibility and the related notion of a just organization is seen to be essentially Platonic.     

Varieties of Transformational Solutions to Institutional Ethics Logic Conflicts

It is well established within the ethics and institutional theory literatures that institutions can have conflicting logics with ethical dimensions and that there are solutions to the conflicts. Within institutional, ethics, and change leadership theory, quantitative, mixture solutions such as distributive solutions have been frequently considered. The ethics, institutional, and change leadership theory literatures have recognized that there are qualitative transformational solutions that are different than quantitative mixture solutions. However and for the most part, with the notable exception of the Thornton et al. (Am J Sociol, 105(3):801–843, 2012) typology of solutions, the institutional, change leadership, and ethics literatures have not considered typologies of transformational solutions. And more specifically with respect to this article, the institutional, change leadership, and ethics literatures have not considered different types of transformational solutions to institutional logic conflicts with ethical dimensions. This article: (1) develops a typology of transformational solutions; (2) applies the typology with historical examples of conflicting institutional ethics logics within factory, cultural, and institutional social change leadership cases; and, (3) considers practical and theoretical implications for institutional ethics change leadership for achieving and/or resisting different types of transformational solutions.     

Fictitious persons and real responsibilities

I believe that corporations should be held responsible for their actions. Traditional discussions about the moral responsibility of an organization have relied on a model of criminal intent. Demonstrating intent demands that we find a moral agent capable of intending, and this has led to problems. Here I replace the analysis based on criminal law by one based on tort law. Under this framework I suggest that corporations can be held responsible for the harms caused by their activities even if no person or persons in their decision making structure had formed malicious intent, since the sheer fact that the corporate environment encouraged or allowed negligence will be sufficient.Kevin Gibson is an Assistant Professor and associate of the Center for Ethics at Marquette University, Milwaukee. Dr. Gibson's research interests are in applied ethics, including business ethics and the ethics of negotiation. He is presently working on a major study examining unintended moral lapses.     

The Limits of Generosity: Lessons on Ethics,Economy, and Reciprocity in Kafka’s The Metamorphosis

This paper interrogates the relation between reciprocity and ethics as it concerns participation in the world of work and organizations. Tracing discussions of business and organizational ethics that concern themselves, respectively, with the ethics of self-interest, the ethics of reciprocity, and the ethics of generosity, we explore the possibility of ethical relations with those who are seen as radically different, and who are divested of anything worth exchanging. To address this we provide a reading of Franz Kafka’s famous novella The Metamorphosis and relate to it as a means to extend our understanding of business and organizational ethics. This story, we demonstrate, yields insight into the unbearable demands of ethics as they relate to reciprocity and generosity. On this basis, we draw conclusions concerning the mutually constitutive ethical limitations of reciprocity and generosity as ethical touchstones for organizational life while simultaneously accepting the seemingly insurmountable difficulties of exceeding those limits. In such a condition, we argue, ethics is not best served by adopting idealistic or moralizing positions regarding generosity but rather by working in the indissoluble tensions between self and other.     

From Rational to Wise Action: Recasting Our Theories of Entrepreneurship

In this article, I argue that if we challenge some tacit assumptions of narrow rationality that endure in much of entrepreneurial studies, we can elevate entrepreneurial ethics beyond mere external constraints on rational action, and move toward fuller integration of ethics as an intrinsic part of the process of value creation itself. To this end, I propose the concept of practical wisdom as a framework for exploring entrepreneurial decision making and action that can broaden the scope of our research to recognize entrepreneurship as an inherently normative enterprise. Specifically, I suggest that a framework built upon a concept of practical wisdom enables us to adopt a richer and more complex view of entrepreneurial decision making that is well suited to the dynamic and uncertain context of entrepreneurship. Further, this framework enriches our view of entrepreneurial ethics to include consideration of the personal character, values, and purpose of the entrepreneur. By examining entrepreneurship through a lens of practical wisdom, we can open up new avenues of fruitful inquiry for scholars of entrepreneurship.     

Social Responsibility and Ethics: Clarifying the Concepts

Students coming into a third-year business ethics course I teach are often confused about the use and meaning of the terms social responsibility and ethics. This motivated me to take a closer look at a sample of the management and business ethics literature for an explanation of their confusion. I found that there are inconsistencies in the way the two terms are employed and the way the concepts are defined. This paper identifies the different ways the relationship between social responsibility and ethics has been represented, the various uses of these two terms, and the contrasting views regarding the connection between morality and ethics. While this analysis does not resolve any difficult substantive questions, it does provide conceptual clarity as a necessary first step towards facilitating students critical engagement with the substantive issues.     

Approaches to Ethics for Corporate Crisis Management

The ethics of corporate crisis management is a seriously underdeveloped field. Among recent proposals in the area, two contributions stand out: Seeger and Ulmer’s (2001) virtue ethics approach to crisis management ethics and Simola’s (2003) ethics of care. In the first part of the paper, I argue that both contributions are problematic: Seeger and Ulmer focus on top management and propose virtues that lack substance and are in need of further development. Simola’s proposal is also fraught with difficulty, since it seems to conceive of ethics of care as a course of action that can be chosen in a crisis, something which runs contrary to the idea of caring. In the second part of the paper, I argue that Simola and Seeger and Ulmer are nevertheless on the right track, and I propose some directions for further development of the ethics of corporate crisis management. I argue that the value of codes of conduct is limited. Furthermore, I propose a way of identifying relevant virtues for corporate crisis management and discuss a problem that is prevalent in crisis management ethics (the temptation of ad hoc utilitarianism).     

Business Ethics on the Internet

The Internet is becoming increasingly indispensable as a valuable and vast resource of information, and not least of information about Business Ethics, with endless email lists providing the possibility of informed global discussions and a multitude of websites offering the latest available knowledge in the field. This article, intended to be the first in a regular series, aims to provide a practical introduction to accessing business ethics sites on the Internet, and reviews four major websites offering information on business ethics. The authors are members of the Centre for Computing and Social Responsibility, De Montfort University, The Gateway, Leicester LE1 9BH, England
(email: ccs.ccsr@dmu.ac.uk) (website: http://www.ccsr.cms.dmu.ac.uk)     

Integrating the Ethical Dimension into the Analytical Framework for the Reform of State-Owned Enterprises in China's Socialist Market Economy: A Proposal

The discussions about the reform of state-owned enterprises are so far dominated by economic and legal considerations while the ethical dimension of this highly complex problem is being barely addressed explicitly, much less developed systematically and integrated into a broader analytical framework for companies in China. This paper is a proposal to introduce this kind of ethical considerations. First, the main features of the reform of state-owned enterprises are briefly summarized and a number of critical issues are identified. Second, the "balanced concept of the firm" is presented and compared with other approaches to corporate ethics in chiefly Western literature (discussions on "corporate social responsibility", the stakeholder approach, and social contract theories). Finally, the relevance of this "balanced concept of the firm" for the reform of state-owned enterprises is briefly discussed.     

Towards Authenticity: A Sartrean Perspective on Business Ethics

Taking a Sartrean existentialist viewpoint towards business ethics, in particular, concerning the question of the nature of businesspersons’ moral character, provides for a dramatically distinct set of reflections from those afforded by the received view on character, namely that of Aristotelian-based virtue ethics. Insofar as Sartre’s philosophy places human freedom at center stage, I argue that the authenticity with which a businessperson approaches moral situations depends on the degree of consciousness he or she has of the various choices at stake. Finally, I consider some practical changes in business ethics education, managerial decision-making, and business organizations that Sartrean reflections might prompt.     

An assessment of ethics instruction in accounting education

Business school faculty have begun to increase ethics instruction, but very little has been done to assess the effectiveness of this instruction. Curricula-wide studies present conflicting results of the effect of ethics integration into the business curricula. Several studies suggest that courses like business ethics and business and society might have an effect on the ethical awareness or ethical reasoning of business students. A belief of many individuals interested in business ethics is that students must be exposed to ethical awareness and ethical reasoning in business ethics and business and society-type courses and this should be supplemented by discussions of these topics in various business courses such as Accounting, Finance, Marketing, and others.This study reports the results of integrating a unit of business ethics into eleven accounting classes at two universities. An approach for measuring the effect of ethics integration into accounting and other business courses is suggested, and an assessment is made of the impact of ethics integration on students in accounting classes. Results indicate that the principles on which students rely when making moral decisions were affected by ethics integration. After ethics integration, students relied more heavily on the disclosure rule, the golden rule, and the professional ethic.Kenneth M. Hiltebeitel, Ph.D., CPA is an Associate Professor of Accountancy at Villanova University. He has included a unit on business ethics in his Auditing and Advanced Accounting classes for the past two years.Scott K. Jones, Ph.D. is an Assistant Professor of Accounting at the University of Delaware. He has included a unit on business ethics in his Cost Accounting classes for the past two years.     

Teaching ethics without ethics to teach

Changes in American society have brought both increased concern for solving practical problems and decreased concern for whether foundational ethical theory can be, or needs to be, understood when solving them. A systematic study of newly established institutes of applied ethics reveals that the directors of all of them claim that ethical theory, or knowledge of the ultimate bases for moral appeals inherent in human nature, is not necessary for proposing solutions. Quotations from claims of directors of five prominent institutes are cited as evidence for the thesis that teaching applied ethics without teaching theoretical foundations of ethics is the main line policy today.     

Pop-Ups, Cookies, and Spam: Toward a Deeper Analysis of the Ethical Significance of Internet Marketing Practices

While e-commerce has grown rapidly in recent years, some of the practices associated with certain aspects of marketing on the Internet, such as pop-ups, cookies, and spam, have raised concerns on the part of Internet users. In this paper I examine the nature of these practices and what I take to be the underlying source of this concern. I argue that the ethical issues surrounding these Internet marketing techniques move us beyond the traditional treatment of the ethics of marketing and advertising found in discussions of business ethics previously. Rather, I show that the questions they raise ultimately turn upon questions of technique and the ways in which technologies can transform the fundamental means by which relationships are established and maintained within a social environment. I then argue that the techniques of e-commerce are indeed transforming the means by which businesses relate to consumers, and that this transformation is affecting the applicability of our previous ways of demarcating the imperatives determining the limits of accessibility between consumers and businesses. Properly addressing the ethical status of the techniques of e-marketing as such necessarily moves us to consider the changes that Internet commerce are having upon the norms that govern individuals in their relations with others.