Business Ethics – Deontologically Revisited |
| |
Authors: | Edwin R Micewski Carmelita Troy |
| |
Institution: | (1) Institute for Human and Social Sciences, National Defence Academy, Veinna, stiftgasse 2a, A – 1070, Veinna, Austria;(2) Graduate School of Business & Public Policy, Naval Postgraduate School, 555 Dyer Road, Monterey, CA 93943, USA;(3) Department of National Security affairs, Naval Postgraduate School, 1411 Cunningham Road, Monterey, CA 93943, USA |
| |
Abstract: | In this paper we look at business ethics from a deontological perspective. We address the theory of ethical decision-making
and deontological ethics for business executives and explore the concept of “moral duty” as transcending mere gain and profit
maximization. Two real-world cases that focus on accounting fraud as the ethical conception. Through these cases, we show
that while accounting fraud – from a consequentialist perspective – may appear to provide a quick solution to a pressing problem,
longer term effects of fraud and misconduct make ethical implications more apparent. Widely used compensation schemes also
may have the tendency to fuel unethical behavior. We argue that an ethical reinvigoration of the business world can only be
accomplished by encouraging the business realm to impose upon itself some measure of self-regulating along the lines of deontological
ethics. Principles of deontology should guide executive decision-making particularly when executives are tempted to operate
outside of codified legislation or are bound to act under judicial-free conditions.
Carmelita Troy is an Assistant Professor of Accounting in the Graduate School of Business and Public Policy at the Naval Postgraduate
School, Monterey, California.
Micewski, Edwin R., Dr., Brigadier General, is social philosopher and Director of the Institute for Human and Social Science
of the Austrian National Defence Academy, Vienna. Member of the Science Commission of the Austrian Ministry of Defence and
Visiting Professor at the Department of National Security Affairs of the Naval Postgraduate School in Monterey, California.
Research and teaching areas: Social and cultural philosophy, military ethics, (military) professionalism and leadership, postmodernism
and war. Recent publication: (Ethics and international Politics (2001); Civil- Military Aspects of Military Ethics (2003/2005); Terror and Terrorism-
History of Ideas and Philosophical-Ethical Reflections (2005); Asymmetry and Western Society - Culture-critical Reflections(2006). |
| |
Keywords: | Deontological ethics Business ethics Consequentialism Utilitarianism Accounting fraud |
本文献已被 SpringerLink 等数据库收录! |
|