The economic and non-economic dimensions of social entreprises’ moral discourse: an issue of axiological and philosophical coherence

This paper focuses on the ethical frameworks of social enterprises, out of two basic organizational documents which are unveiling the corporate moral discourse (codes of ethics and values statements). Three types of well-known social entreprises have been chosen : (1) charitable clubs and associations ; (2) cooperatives and mutuals ; (3) conventional private sector foundations. The main contribution of the article is to present the basic connections between social enterprises’moral discourses and some philosophical schools of thought. The paper show how the moral discourse of social entreprises is more or less philosophically coherent. Rational coherence could be applied to values (axiological coherence), or to the philosophical grounds of the discourse (philosophical coherence). The ethical framework of social entreprises is conveying business concerns as well as socially-focused and philosophically-rooted concerns. It is both enhancing economic (business-focused) and non-economic (social) aims. The philosophical challenge of social entreprises is to build up sense of collective identity, without having an ambiguous moral discourse. The moral discourse of social entreprises should have an inner coherence : the various documents (such as the code of ethics and the values statement) should enhance the same set of values. Moreover, if social entrepreneurs are unable to provide a basic philosophical orientation to their corporate moral discourse, then they will not contribute to any social change, since their moral discourse will not be trusted by anyone who is carefully reading the main organizational sources of corporate moral discourse.     

Identifying and addressing fundraising's overarching ethical questions through ethical theory

Purpose

This paper seeks to build on MacQuilllin and Sargeant's (2019) framework for normative fundraising ethics by considering how fundraising professionals might use these theories to support their fundraising practice. In the paper we will seek to identify the higher-level ethical questions that underpin the majority of ethical decisions fundraisers will need to make: decisions around the acceptance and solicitation of donations and we will then seek to address each of these questions through the lens of MacQuilllin and Sargeant's (2019) normative ethical theories.

Approach and methodology

We will abstract from common ethical dilemmas the higher-level or overarching questions that can encompass them. We will then consider each question through the lens of the normative theories developed by MacQuillin and Sargeant (2019), drawing on available evidence to support our arguments.

Findings

Two core questions were identified: 1. Where are the lines in who we approach for/receive resources from for our organisation ? 2. Where are the lines in how we approach people for resources for our organisation?

Originality

To our knowledge, this will be the first academic paper that a) identifies the overarching ethical questions that affect fundraising practice, and b) applies the various normative theories of fundraising ethics directly to them. In practical terms, it may also be particularly useful to fundraising practitioners who want to explore the theories of ethics in relation to the dilemmas they encounter in practice.     

Conflict of Interest in Policing and the Public Sector

Abstract

Conflicts of interest are a key factor in the contemporary decline of trust in government and public institutions, eroding public trust in government and democratic systems. Drawing on two unique empirical studies involving policing and the broader public sector, this paper explores the meaning and dimensions of conflict of interest by examining public complaints about conflict of interest and providing distinctive insights into the nature of conflict of interest as a problem for public sector ethics. The paper analyses and explores appropriate regulatory and management approaches for conflict of interest, focusing on three elements: (1) dealing with private interests that are identifiably problematic in the way they clash with the duties of public officials; (2) managing conflicts as they arise in the course of public sector work (manifested in preferential and adverse treatment, and other problematic areas); and (3) developing ethical and accountable organisational cultures. It is concluded that effective and meaningful public sector ethics in the pursuit of the public interest must be based on an ethos of social accountability and a commitment to prioritise the public interest in both fact and appearance.     

A case study of ethical/green/environmental funds,corporate governance and stakeholder management

This paper investigates how far green, ethical and/or environmental funds are deployed to represent the interests of the individual investors and to what extent the business community is encouraged to adopt ‘greener’ behaviour. Data were collected through a questionnaire and developed in the form of a case study. Twenty green ethical and environmental funds were surveyed in the UK. The main findings are that fund managers claim that their funds are invested on behalf of the investors. They see their fund promoting the ethical/environmental values of the investors. Fund managers further think that they have an influence on companies they invest in and believe in encouraging companies to become better corporate citizens. There is, however, little evidence of funds' action on companies. While green/ethical funds, and more generally the financial community, are potentially powerful instruments of change, they are, however, still very much governed by conventional financial tools and criteria.     

In the aftermath of crisis: The post-Enron implications for Spanish university accounting educators

Abstract

This paper is a consideration of the role that ethics must play in accounting education followed by a set of implementation proposals. It is based on the lack of response by the profession in Spain, as in some other European countries, to the crisis produced by recent financial scandals, both at a national and international level. Three proposals are made in the paper to reintroduce ethics into accounting education. Firstly, a case is made for a more contextual learning of accounting standards. This would help to avoid teachers and future professionals becoming passive and blind adopters of accounting rules. Secondly, the paper advocates the introduction of ethical reasoning in all accounting courses, as the best way for students to understand that there is more to the preparation of accounts than just following accounting standards. Thirdly, the paper points critically to the lack of accountability by professionals who prepare financial statements in corporations and supports them being made more responsible for their actions. This set of proposals is seen to be consistent with the notion of an accounting profession that is ethical at an individual level and responsible at a social level.     

Subgame perfection and the ethics of competition

This paper integrates economics and business ethics through the use of the subgame perfection/backward induction decision rule. It is shown that textbook examples of subgame perfection differ in their ethical complexity. Specifically, predatory pricing is difficult to justify on both game‐theoretic and ethical grounds, whereas ‘poison pill’ takeover defenses have complex economic and ethical ramifications. Further, I employ backward induction to examine two additional areas of ethics and management decision‐making: product recall (the Ford Explorer and Firestone tires), and price versus advertising competition. Copyright © 2005 John Wiley & Sons, Ltd.     

The International Business Curriculum of the Future

SUMMARY

The purpose of this paper is to forecast how the international business curriculum will appear in the early 21st century using the ten major world trends predicted by Naisbitt and Aburdene (1990). It concludes by prophesizing that the international business curriculum of the future will: (1) have to appeal to more international students in U. S. schools, (2) include more course work in the arts, (3) include more coursework in ethics, (4) attempt to resolve the conflict between global lifestyles and national culturalism, (5) recognize that world-wide privatization will lead to less public support for higher education and hence greater efforts must be made to meet needs and wants of a diverse student body, (6) attend to the cultural needs of Pacific Rim students, (7) have to appeal to more international female students for whom special courses and services will be necessary, (8) address biotechnology problems as ethical and moral dilemmas, (9) provide coursework to prepare students to manage a world-wide religious revival, and (10) provide programs that recognize the individual over the collective.     

Applying a stakeholder management approach to ethics in charitable fundraising

While nonprofit accountability literature recognizes many stakeholders, even theoretically grounded approaches to fundraising ethics tend to focus more narrowly on donors, organizations, and their missions. This paper draws on business ethics scholarship by proposing a stakeholder management approach to ethics in fundraising. This approach foregrounds intentional examination of the multiple stakeholders in the fundraising process: the organization; its donors; current beneficiaries; the broader population within the issue; the fundraisers themselves; and the community. Following stakeholder theory, ethical fundraising activities must align with the charitable mission of the organization, and take into account the legitimate interests of those groups and individuals who can affect, or be affected by, its activities. The process of intentionally identifying, prioritizing, mapping claims, engaging with, and monitoring stakeholders offers fundraisers, nonprofit executives, and members of governing and advisory boards a pragmatic means of aligning fundraising efforts with the mission, values, and long-term strategy of their organizations.     

Is There Any Ethical and Moral Consideration in the Theory and Practice of Global Business Social Darwinism?

Abstract

This article has revisited the interchangeable meanings of morality and ethics in today's global business practices. This article argues that in the theory and practice of the global business Social Darwinism, there is no room for ethics and morality because the competitive international business ideology promotes the “survival of the fittest.” Furthermore, the purpose of this article is to first define the distinction between morality and ethics and their application in the real world of today's business; second, to analyze the ideological foundation of the international business practices of Social Darwinism in relation to global production, consumption, profitability, and efficacy.     

Business ethics: A model to position a relative business ethics decision and a model to strengthen its application

The maxims of normative ethics are often in conflict. Thus business practitioners facing ethical questions often find themselves operating in the area of relative ethics. There are arguably two dimensions to this area. One lies on a spectrum from weak companies in highly competitive industries to strong companies in protected industries. The second dimension places the would-be ethical manager in awkward situations imposed from either the hierarchy or from corrupt markets. This article develops an analysis model to portray this relative ethics dilemma. Then, an argument is made that the more the individual manager practices good ethics, the higher the level of ethics the individual is able to maintain. This article proposes an adaptation of the 1950s feedback model of group dynamics known as the “Johari Window” to show this improvement in ethical behavior.     

Ethics,morality and the subject: the contribution of Zygmunt Bauman and Michel Foucault to `postmodern’ business ethics

This paper discusses a `postmodern’ alternative to business ethics in the light of two authors: Zygmunt Bauman and Michel Foucault. Despite their different usage of the concepts `ethics’ and `morality', both offer an approach to ethics that avoids the problems of a self-enclosed subject inherent in liberal as well as in communal theories. Bauman and Foucault demonstrate how the continuation of social dialogue suffers from the postulation of fixed individual and organizational identities. Managers and other participants cannot formulate ethical rules on their own, but neither can they come together as a community without tensions and difference. Instead, embodied engagement in the reciprocal play of interpretations and influences keeps us ethically attuned to the limits of reason.     

提升商业人员伦理决策能力的理论与实践:中美比较

美国社会对商业伦理始终保持高度的关注,伦理决策研究在最近几十年里取得了长足进展,企业积极实施伦理计划,商学院也反思并调整商业伦理教育。在中国,快速致富的狂热心理使得社会放松了对企业活动的伦理考察,研究者很少对商业伦理做实证探讨,企业普遍性的败德行为已经严重危害经济的健康发展与市场的有序运行,高校的商业伦理教育存在普及程度低,教学资源欠缺两大困境。     

The Academic Coverage of Business Ethics: Does Economics Measure Up?

A bstract Economics and business classes are closely related and, in most colleges and universities , included in the business core curriculum . Courses in ethics and the social responsibility of business, if not required, are increasingly recommended to business students. The authors argue that: (1) a discussion of ethical issues is lacking in economics core courses while core courses in management and marketing contain extensive coverage of the topic and (2) this topic should be integrated into the core courses of all business-related disciplines. In economics texts, problems of efficiency are seen as manageable and uncontroversial while problems of ethics and equity are seen as controversial and theoretically intractable. Using survey data from the top selling texts in the principles of economics , intermediate microeconomics , the principles of marketing, and the principles of management , the authors show the disparity in the presentation of ethical issues between the disciplines of business and economics.     

The constancy of ethics amidst the changing world of work

The dramatic changes of the past 25 years in the nature and conditions of work, including the globalization of organizations and the introduction of a strategic as opposed to employee-centered conception of HR have impacted the ways in which moral problems are manifested. But the paradigmatic forms taken by those problems, the character traits and motives needed to recognize them as such, the ethical reasoning used to address them, as well as the substance of the ethical principles on which such reasoning is based are all essentially unaffected and still pertain. Also discussed are distinctions among the variety of behaviors constituting the moral domain (incivility, intentional anti-organizational acts, and ethical failings); micro-versus macro-conceptualizations of “business ethics”; and formalistic versus principled mechanisms for promoting ethical organizational behavior. Viewed as critical is moral leadership from senior executives in creating salient ethical organizational cultures and climates.     

Managing Ethics in the European Commission Services

Abstract

This article adds to research on the regulation of standards of conduct in public administration. Specifically, it analyses attempts made during Siim Kallas’ mandate (2004–2009), to change the European Commission's approach to managing ethics, from a focus on control (inherited from the Kinnock reforms) to a ‘modern’ style based on guidance and shared values. Findings suggest that administrative practice fell short of delivering the change suggested by official discourse. The case of the Commission illustrates the practical challenges of operating shifts in organizational ethics management, and draws attention to the influence of the historical and political context of the reforms. The article uses a qualitative methodology, combining document analysis and in-depth interviews with ethics experts in the European Commission.     

Resolving ethical dilemmas through international human resource management: a transaction cost economics perspective

This paper examines the interaction between cross-cultural variation in ethics and international human resource management. Literature is reviewed that suggests the ethical orientation of a culture can vary based upon whether the culture values collective outcomes or adherence to generally accepted rules, processes, and rights. Drawing on transaction cost economics and social contracts theory, it is suggested that differences in ethics between a multinational organization and its host culture(s) can damage the multinational's reputation, reduce its ethical decision-making capacity, raise its transaction costs, and reduce performance. Theory is developed suggesting the appropriate approach to international human resource management can attenuate these problems.     

Using identity structure analysis (ISA) to investigate female entrepreneurship

The process of founding a business is for most people a period of transition entailing taking on a new role. Such a transition will often result in a change of values and beliefs. For some women, values ascribed to the entrepreneur will conflict with conventional feminine values. Previous researchers have classified women in accordance with their degree of attachment to entrepreneurial values and conventionally defined masculine-feminine values (Goffee and Scase 1985, Cromie and Hayes 1987), but to date there has been little attempt to examine the process of change in women's values and beliefs as a result of business start-up.

This paper reports on the first attempt to use Identity Structure Analysis (Weinreich 1980/1986/1988) to investigate entrepreneurship: in this case, specifically female entrepreneurship.     

Globalization of Multicultural Management

Abstract

Based on a literature review of intellectual contributions by philosophers, scientists, researchers and scholars, this article illuminates the evolutionary perspectives of multicultural management systems. It bears in mind that international management practices reflect the societies within which business organizations exist. It is suggested that multiculturalism, which focuses on meritorious values of organizational incumbents, is an appropriate framework for international organizations. Many studies found evidence that multinational corporations in demographically diverse environments are more likely to emphasize over assimilation of cultural, ethical and legal value systems and that values proposed for international corporations to emphasize on similarities rather than differences.     

Business ethics: the materiel/manufacturing perspective

The discussion of purchasing practices and product integrity, which have ethical implications for materiel/manufacturing management, serves to illustrate how routine decisions can have larger implications for the firm as a whole. Management needs to take a proactive role in confronting ethical issues by (1) demonstrating a corporate commitment to sound ethics in business practices, (2) providing written policies where appropriate to provide a basis for sound ethical conducts, (3) educating various functional areas to understand their responsibility in seeming unrelated ethical problems, (4) delegating authority in ethical issues where such issues are considered in decision making, and (5) fostering interfunctional communication as a means in establishing corporatewide responsibility. The basic philosophical principles of JIT serve as a blueprint for recognizing and managing ethical responsibility. The unexpected by-products of a JIT implementation may be vendor/customer good will and an excellent reputation for the firm.     

An Exploratory Investigation of Organizational Values in the United States and India

Abstract

This exploratory study examined similarities and differences between organizational values in the United States and India (n = 188). Results indicate (a) that the national culture impacts organizational values in USA and India and (b) support for the crossvergence perspective particularly for Indian organizational values wherein the values indicate a combination of indigenous and Western values. Given the increased US investment and business presence in India, a discussion of management procedures and techniques compatible with the Indian business values is offered for US managers dealing with an Indian work force.