TQM: Just what the ethicist ordered

Total quality management (TQM) has become a basic business practice in organizations throughout the world. Implementation of TQM in these organizations has been driven by the desire to increase profits in the highly competitive business world. Total quality management techniques are designed to improve performance.Concurrently, organizations are striving to eradicate the concept that the termbusiness ethics is an oxymoron. Corporate codes of conduct have been developed to indicate the outside boundaries of acceptable organizational behavior and companies are espousing and enforcing the ideals contained within these codes.It is our contention that these two business trends are intimately related. TQM encompasses concepts and practices that are in the best organizational interest for all stakeholders. Additionally, TQM promotes activities that encourage high moral behavior. To support this notion, consider the following six important concepts that provide a foundation for TQM:Empowerment of employees Throughput that is prompt and without defects Helpfulness of managers and employees in task accomplishment Integrity of products, services and people Change in process and behavior Stakeholder emphasis (stockholders, customers, and equity)Viewed in the above form, TQM is simply good ethics put into practice. Cecily Raiborn is a Professor of Accounting at Loyola University. Her teaching and research interests include managerial accounting, cost accounting, business ethics, and international business. She has published articles in the Journal of Business Ethics,the Labor Law Journal,the Journal of Corporate Accounting and Financeand Management Accounting.She is the author of two accounting books: Cost Accountingand Managerial Accounting.She is heavily involved in professional and student organizations. Dinah Payne is an Associate Professor of Management at the University of New Orleans. Her teaching and research interests include business ethics, the legal environment of business, international business and international management: She has published articles in the Journal of Business Ethics,the Labor Law Journal,the Journal of Managerial Issuesand Management Accounting.She is the Secretary/Treasurer of the Southern Academy of Legal Studies in Business.     

Recent developments in European business ethics

In the first part of the paper, factual information is given about developments in European business ethics since it started on a more or less institutionalized basis, five or six years ago. In the second part some comments are presented on the meaning of the developments and the possible causes. Attention is given to resemblances and differences between American and European business ethics. In the short last part some suggestions are proposed about tasks business ethics will face in the next decade.Henk J. L. van Luijk is Professor of Ethics at Nijenrode, The Netherlands School of Business, Breukelen, The Netherlands, and at the University of Groningen, The Netherlands. He is chairman of the Executive Committee of EBEN, The European Business Ethics Network. His special field is business ethics. He is the author of three books on various philosophical subjects. In his special field he published several articles, mainly in Dutch philosophical and professional journals.     

Predominant sources and contributors of influential business ethics research: evidence and implications from a threshold citation analysis

Influential or frequently cited business ethics research does not appear in a vacuum; our study reveals its predominant sources and contributors by discipline. By examining citations from articles published in three top business ethics journals (Journal of Business Ethics, Business Ethics Quarterly and Business Ethics: A European Review) over the period 2004–2008, we document that the preponderance of influential business ethics research comes primarily from the management faculty. In addition, management journals and management books are the predominant sources for influential business ethics research. Further, among the management fields, organizational behavior and organizational structure predominate leadership and strategy as the major subject areas for influential business ethics research, suggesting that this influential body of research is focused on a micro rather than on a macro context. These empirical results lend credence to the perception that there is a silo effect in influential business ethics research and suggest that business ethics research in a micro context might have permeated to the teaching of business ethics.     

Toward the development of a multidimensional scale for improving evaluations of Business Ethics

This study represents an improvement in the ethics scales inventory published in a 1988 Journal of Business Ethics article. The article presents the distillation and validation process whereby the original 33 item inventory was reduced to eight items. These eight items comprise the following ethical dimensions: a moral equity dimension, a relativism dimension, and a contractualism dimension. The multidimensional ethics scale demonstrates significant predictive ability.Dr Reidenbach is the Director of the Center for Business Development and Research and Professor of Marketing at the University of Southern Mississippi. He is the co-author of two books on business ethics and has contributed numerous articles on ethics to various academic and applied business journals. Dr Donald P. Robin, Professor of Business Ethics and Professor of Marketing, is co-author with Dr R. Eric Reidenbach of two recent books (1989) on business ethics. Both books, Business Ethics: Where Profits Meet Value Systems and Ethics and Profits: A Convergence of Corporate America's Economic and Social Responsibilities were published by Prentice-Hall. Dr Robin is a frequent lecturer on business ethics and has written several articles on the subject for both ethics and business journals.     

Identifying the gaps in ethical perceptions between managers and salespersons: A multidimensional approach

This research examines, in a general manner, the degree and character of perceptual congruity between salespeople and managers on ethical issues. Salespeople and managers from a diversity of organizations were presented with three scenarios having varying degrees of ethical content and were asked to evaluate the action of the individual in each scenario. Findings indicate that, in every instance, the participating managers tended (1) to be more critical of the action displayed in the scenarios, (2) to view the action as violating a sense of contract or promise, and (3) to view the action as less culturally acceptable than did the salespeople.Tony L. Henthorne is Associate Professor of Marketing at the University of Southern Mississippi. Dr. Henthorne has published in such journals asPsychology and Marketing andJournal of Professional Services Marketing.Donald P. Robin is Professor of Business Ethics and Professor of Marketing at the University of Southern Mississippi. Dr. Robin is coauthor with Eric Reidenbach of two recent books on business ethics. Dr. Robin has contributed several articles on business ethics in such journals asJournal of Marketing, Journal of the Academy of Marketing Science, andJournal of Business Ethics. He is also a frequent lecturer on the topic of business ethics.R. Eric Reidenbach is the Director of the Center for Business Development and Research and Professor of Marketing at the University of Southern Mississippi. Dr. Reidenbach has written numerous articles for such journals asJournal of Business Ethics, Journal of Marketing, Journal of Macromarketing, andJournal of the Academy of Marketing Science. Dr. Reidenbach has coauthored two books on business ethics.     

Ethics Problems and Problems with Ethics: Toward a Pro-Management Theory

The move towards having more teaching of business ethics comes in part from a tendency to view managers negatively, drawing on anti-management theories that are presently popular in business schools. This can lead to a misdiagnosis of the causes of contemporary business problems. Teaching business ethics can, however, be ineffectual and counter-productive. Education in ethical philosophy can lead managers to be indecisive, sceptical or to rationalize poor conduct. The ethics of academics become salient and lapses in them undercut their claims to authority. The philosophical viewpoint that stresses free choice runs contrary to the social science mission to reveal the causes that determine human behaviour and provide solutions to problems. Pro-management theory offers a more positive appreciation of managers, with its three components of structural functionalism, strategic functionalism and stewardship. Lex Donaldson is Professor of Management in Organizational Design in the Faculty of Business of the University of New South Wales, Sydney, Australia. He has a PhD from the University of London. He is the author of seven books on organizational theory, organizational structure and management. In addition, he has written numerous articles and chapters. His articles have appeared in journals such as Academy of Management Journal, Academy of Management Learning and Education, Academy of Management Review, Administrative Science Quarterly, Journal of Management Studies, Organizational Dynamics, Organization Science and Organization Studies.     

An Investigation of Ethics Officer Independence

In this paper, we examine whether ethics officers are able to perform their assigned duties independently of organizational management. Specifically, we investigate whether inherent conflicts of interest with company management potentially hinder the ability of ethics officers to serve as an effective monitor and deterrent of unethical activity throughout the organization. As part of our analysis, we conducted 10 detailed phone interviews with current and retired ethics officers in order to determine whether practicing ethics officers feel the need for additional independence protection from management. We propose that the current system in which ethics officers report to management must be changed in order for ethics officers to effectively perform their jobs. Specifically, we maintain that ethics officers should (1) be hired by, (2) be fired by, and (3) report directly to the corporate board of directors rather than company management. Such a change in the reporting environment would greatly enhance the independence of ethics officers. W. Michael Hoffman, Ph.D., is the founding Executive Director of the Center for Business Ethics at Bentley College. He received his Ph.D. in Philosophy at the University of Massachusetts/Amherst, has authored or edited 16 books, and has published over 70 articles. In addition, Dr. Hoffman was the first Executive Director of the Ethics Officer Association and currently is the advisor to its board of directors. John D. Neill, Ph.D., CPA, is a professor of accounting at Abilene Christian University and has previously published articles in numerous journals including the Journal of Business Ethics, Journal of Accounting Literature, Accounting Horizons, Journal of Applied Business Research, the Financial Analysts Journal, and the Journal of Accounting, Ethics, and Public Policy. O. Scott Stovall, Ph.D., is an assistant professor of accounting at Abilene Christian University and has published articles in the Journal of Business Ethics, Journal of Applied Business Research, Management Accounting Quarterly, and The Journal of Accounting Case Research.     

The ethical issue of international bribery: A study of attitudes among U.S. business professionals

Restrictions upon international bribery by U.S. business firms, as incorporated in the Foreign Corrupt Practices Act, have been controversial since this legislation was passed in 1977. Despite many attempts to repeal or change the law, it remains as originally enacted.This article reports on a survey of U.S. business professionals concerning international bribery. Response to our survey reveals a divided business community in terms of their opinions on the ethics of international payments prohibited by the present law.In addition to a lack of consensus about the morality of payments, the survey also reveals a diversity in the viewpoints of respondents. Moralism, pragmatism, cultural relativism, and legalism are four distinct underlying assumptions apparent in the attitudes of U.S. business professionals on the issue of questionable international payments. Justin G. Longenecker is an Emeritus Chavanne Professor of Christian Ethics in Business at Baylor University. He has written several articles and he is the co-author of two books: Small Business Management (1987) and Management (1984). Joseph A. McKinney is Professor of Economics and Co-Director of Master of International Management Program at Baylor University. His articles have been published in journals such as Atlantic Economic Journal and Columbia Journal of World Business. Carlos W. Moore is an Edwin W. Streetman Professor of Marketing at Baylor University. He is the co-author of Small Business Management (Cincinnati, South-Western Publishing Company, 1987).     

Economics and ethics

Business theory and management practices are outgrowths of basic economic principles. To evaluate the proper place of ethics in business, the meaning of ethics as defined by economic theory must be assessed. This paper contends that classical economic thought advocates a nonethical decision-making context and is not functional for a modern complex, interdependent environment. Bernard J. Reilly, Professor of Management and Health Policy, came to Widener in September of 1980. Since coming to Widener he has published and presented over 90 professional papers in the fields of management and health administration, in such journals as Academy of Management Review, Inquiry, Journal of Health Politics Policy and Law, Human Relations, Hospital and Health Services Administration, Social Science and Medicine, Personnel, etc., and at several national conferences on organizational behavior and health policy. He is presently working on two books, the first on modern management principles, and the second on corporate business ethics. Recently, Dr. Reilly was awarded the Christian R. and Mary K. Lindback Foundation Award for distinguished teaching. Forthcoming articles will appear in Business and Professional Ethics Journal and Technology Management. Myroslaw J. Kyj, Associate Professor of Marketing at Widener University, has been involved in the research areas of the use of customer service in competition, pre-conditions for marketing channels and the inter-play between marketing, ethics, and social responsibility. Dr. Kyj has recently published several articles in such journals as Industrial Marketing Management, International Journal of Physical Distribution and Marketing, Journal of Services Marketing, Journal of Business and Industrial Marketing, and a forthcoming article in Business Horizons.     

Attitudes towards business ethics of business students in Malaysia

The main objective of this paper is to assess the attitude of a group of Malaysian business students towards business ethics. The survey results indicate that the respondents in general are of the opinion that the businesses in Malaysia consider ethics as secondary. A greater emphasis on ethical values in the business curricular has been strongly supported by the respondents. Moreover, the majority of the respondents believe that moral/ethical education and top management attitudes are the most important factors influencing ethical standards in business practices.Dr Kazi Firoz Alam is a Senior Lecturer at the Department of Accountancy, Massey University, New Zealand. He has been teaching Accounting to MBA students since 1984 and has supervised Masterate students in different areas of accounting, including accounting and tax ethics. He has written three books on Accounting and Taxation and has published articles on Corporate Taxation and Company Financial Policy, The Influence of Tax Incentives on Investment Decisions, Taxation and Company Dividend Policy and Business Ethics. Some of the journals where his publications have appeared includeMetu Studies in Development, Managerial and Decision Economics, Accounting Forum, Investment Analysts Journal andJournal of Business Ethics.     

Linking Linear/Nonlinear Thinking Style Balance and Managerial Ethical Decision-Making

This study presents the results of an empirical analysis of the relationship between managerial thinking style and ethical decision-making. Data from 200 managers across multiple organizations and industries demonstrated that managers predominantly adopt a utilitarian perspective when forming ethical intent across a series of business ethics vignettes. Consistent with expectations, managers utilizing a balanced linear/nonlinear thinking style demonstrated a greater overall willingness to provide ethical decisions across ethics vignettes compared to managers with a predominantly linear thinking style. However, results comparing the ethical decision-making of balanced thinking managers and nonlinear thinking managers were generally inconsistent across the ethics vignettes. Unexpectedly, managers utilizing a balanced linear/nonlinear thinking style were least likely to adopt an act utilitarian rationale for ethical decision-making across the vignettes, suggesting that balanced thinkers may be more likely to produce ethical decisions by considering a wider range of alternatives and ruling out those that are justified solely on the basis of their outcomes. Implications are discussed for future research and practice related to management education and development, and ethical decision-making theory. Kevin S. Groves is an Assistant Professor of Management and Director of the PepsiCo Leadership Center at California State University, Los Angles. His research interests include managerial thinking styles, ethical decision-making, executive leadership development and succession planning systems, charismatic leadership, and leader emotional intelligence. He teaches undergraduate, MBA, and doctoral-level classes across a range of management and leadership subjects, including management competency development, organizational behavior, business ethics, and organization development and change. Dr. Groves’ recent research has been published in such journals as the Journal of Management, Human Resource Development Quarterly, Journal of Management Development, Leadership and Organization Development Journal, Journal of Management Education, and the Academy of Management Learning & Education. He received a Ph.D. in Organizational Behaviour from Claremont Graduate University. Charles Vance teaches in the area of human resource management at Loyola Marymount University. He recently completed Senior Specialist and regular Fulbright appointments in Austria and China respectively. He is the author with Yongsun Paik of the new text, Managing a Global Workforce, (M.E. Sharpe, 2006). His nonlinear penchant is expressed quarterly in cartoons and other attempts at humor in the ending “Out of Whack” section of the Journal of Management Inquiry. Dr. Yongsun Paik is a professor of international business and management in the College of Business Administration, Loyola Marmount University. He holds a Ph. D. degree in International Business from University Washington. His primary research interests focus on international human resource management, global strategic alliances, and Asia Pacific business studies. He has recently published articles in such journals as Journal of World Business, Management International Review, Journal of International Managemtn, Business Horizons, International Journal of Human Resource Management, Journal of Management Inquiry, Human Resource Management Journal, among others.     

Blind man's bluff: The ethics of quantity surcharges

Empirical evidence, including a recent field study in Northwest Indiana, indicates that supermarkets and other retail merchants frequently incorporate quantity surcharges in their product pricing strategy. Retailers impose surcharges by charging higher unit prices for products packaged in a larger quantity than smaller quantity of the same goods and brand. The purpose of this article is to examine the business ethics of such pricing strategy in light of empirical findings, existing government regulations, factors that motivate quantity surcharges and prevailing consumer perceptions.Omprakash K. Gupta is an Associate Professor of Management in the Division of Business & Economics at Indiana University Northwest. His research interests are in Operations Management, Management Science, Mathematical Modeling of Business Systems and Business Ethics. He has published several articles in national and international journals. He has also reviewed papers for many journals and edited special issues.Anna S. Rominger is an attorney, a mediator, and an Assistant Professor of Business Administration in the Division of Business & Economics at Indiana University Northwest. Her research interests are negotiation, alternative dispute resolutions, labor management relations, business ethics and professional liability. She has published articles in several of these areas.     

Crucial issues in successful European business

Time has come to put business ethics explicitly on the agenda of those who bear responsibility in the business world and of the scholars working in the field of business administration sciences. Reflection should bear on specific issues of concern, but also on processes of decision in business practices and on patterns of thought at work inside issues and processes. What the issues are, which processes and patterns need scrutiny, is to be decided upon in the course of the public normative debate in which ethicists, as experts of conceptual analysis and argumentation, and corporate executives as experts in decision-making each take an equal and fair share, as people who are able and willing to proffer an argued personal standpoint in an open debate.Henk J. L. van Luijk is Professor of Ethics at Nijenrode, The Netherlands School of Business, Breukelen, The Netherlands, and at the University of Groningen, The Netherlands. He is chairman of the Executive Committee of EBEN, The European Business Ethics Network. His special field is business ethics. He is the author of three books on various philosophical subjects. In his special field he published several articles, mainly in Dutch philosophical and professional journals.     

Corporate Ethical Codes: Effective Instruments For Influencing Behavior

This paper reviews studies of corporate ethical codes published since 2000 and concludes that codes be can effective instruments for shaping ethical behavior and guiding employee decision-making. Culture and effective communication are key components to a code’s success. If codes are embedded in the culture and embraced by the leaders, they are likely to be successful. Communicating the code’s precepts in an effective way is crucial to its success. Discussion between employees and management is a key component of successful ethical codes. Betsy Stevens as associate professor of Business Administration at Elon University. Her academic interests are business and management communication, business ethics, international communication, and hospitality management. An active researcher, she has published more than 20 articles in refereed journals such as The Journal of Business Communication, Business Communication Quarterly, The Journal of Business and Technical Communication, Journal of Business Ethics, Bquest and the Journal of Employment Counseling. She has an M.A. from the University of Cincinnati and a Ph.D. from Wayne State University. As a Fulbright Scholar, she taught university classes in Tomsk, Russia and has also been on the faculty of the Australian International Hotel School in Canberra, Australia     

Towards a code of conduct for the tourism industry: An ethics model

There are four areas of concern in the ethical pursuit of tourism. Too often, tourism development is planned without consideration of the local environment's or community's needs and characteristics. An ethical treatment of the environment and community should involve consideration and participation in the planning and decision-making process, as well as implementing effective guidelines to assure fairness in employing both traditional and non-traditional employees. Finally, the industry must pay special attention to the target market: tourists. Dinah Payne is an Associate Professor of Management at the University of New Orleans. Her teaching and research interests include business ethics, the legal environment of business, international business and international management. She has published articles in the Journal of Business Ethics,the Labor Law Journal,the Journal of Managerial Issuesand Management Accounting.She is the current Vice President/Program Chair of the Southern Academy of Legal Studies in Business. Frédéric Dimanche is an Assistant Professor of the School of Hotel, Restaurant and Tourism at the University of New Orleans. His teaching and research interests include tourist behavior and tourism marketing. He has published articles in the Journal of Travel and Tourism Marketing,the Journal of Leisure Research,and Leisure Sciences.He is the President of the Travel and Tourism Research Association, South Central Chapter.     

Ethics and Religion: An Empirical Test of a Multidimensional Model

Although it seems that ethics and religion should be related, past research suggests mixed conclusions on the relationship. We argue that such mixed results are mostly due to methodological and conceptual limitations. We develop hypotheses linking Cornwall et al.’s (1986, Review of Religious Research, 27(3): 266–244) religious components to individuals’ willingness to justify ethically suspect behaviors. Using data on 63,087 individuals from 44 countries, we find support for three hypotheses: the cognitive, one affective, and the behavioral component of religion are negatively related to ethics. Surprisingly, one aspect of the cognitive component (i.e., belief in religion) shows no relationship. Implications for research and practice are discussed. K. Praveen Parboteeah (Ph.D. Washington State University) is an Associate Professor of International Management in the Department of Management, University of Wisconsin - Whitewater. Parboteeah’s research interests include international management, ethics, religion and technology and innovation management. He has published articles in numerous academic journals including Academy of Management Journal, Organization Science, Decision Sciences, Small Group Research, Journal of Business Ethics, Journal of World Business, Management International Review, International Journal of Human Resource Management, R&D Management and Journal of Engineering and Technology Management Martin Hoegl (Ph.D. University of Karlsruhe, Germany) is Professor at WHU – Otto Beisheim School of Management, where he holds the Chair of Leadership and Human Resource Management. Before joining WHU, he served on the faculties of Washington State University and Bocconi University (Milan, Italy). His research interests include leadership and collaboration in organizations, management of R&D personnel, knowledge creation in innovation processes, and the management of geographically dispersed collaboration. He has published in leading international journals, including the Academy of Management Journal, Organization Science, the Journal of Management, Decision Sciences, and others. John B. Cullen is Professor of Management at Washington State University. He has also served on the faculties of the University of Nebraska, the University of Rhode Island, Waseda and Keio Universities in Japan (as a Fulbright lecturer), and the Catholic University of Lille in France. Professor Cullen is the past president of the Western Academy of Management. Professor Cullen is the author or co-author of four books and over 60 journal articles. His publications have appeared in journals such as Administrative Science Quarterly, Academy of Management Journal, Journal of International Business Studies, Journal of Management, Organizational Studies, Management International Review, Journal of Vocational Behavior, American Journal of Sociology, Organizational Dynamics, and the Journal of World Business. He currently serves on the editorial board of the Journal of Leadership and Organizational Studies and has served on the editorial boards of the Academy of Management Journal and Advances in International Comparative Management Journal.     

Business Dilemmas and Religious Belief: An Explorative Study among Dutch Executives

This paper explores the relationship between religious belief and the dilemmas Dutch executives confront in daily business practice. We find that the frequency with which dilemmas arise is directly related to various aspects of religious belief, such as the belief in a transcendental being and the intensity of religious practice. Despite this relationship, only 17% of the dilemmas examined involve a religious standard. Most dilemmas originate from a conflict between moral and practical standards. We also find that 79% of the identified dilemmas stem from a conflict between two or more internalized standards of the executive.Johan Graafland is a Professor of Economics, Business and Ethics at Tilburg University and Director of the Centre for Corporate Social Responsibility at the Department of Philosophy of Tilburg University. He has published articles in The Journal of Business Ethics, Business Ethics: A European Review, Philosophia Reformatica, Journal of Corporate Citizenship, Applied Economics, Economics Letters, Oxford Bulletin of Economics and Statistics, Empirical Economics, Journal of Policy Modelling, Public Finances/Finances Publique, Economic Modeling, Journal of Public Economics and others. His current research interests are corporate social responsibility and philosophy of economics.Muel Kaptein is a Professor of Business Ethics and Integrity Management at the RSM Erasmus University, where he chairs the Department of Business-Society Management. Muel is also a Director at KPMG Integrity and Investigation Services. He has published articles in a number of journals, including The Journal of Business Ethics, Business & Society Review, Organization Studies, Academy of Management Review and European Management Journal. His most recent books are The Six Principles of Managing with Integrity (Spiro Press) and The Balanced Company (Oxford University Press). His research interests include the management of ethics, the measurement of ethics and the ethics of management. Muel is a Section Editor of the Journal of Business Ethics.Corrie Mazereeuw-van der Duijn Schouten is a senior researcher at the Centre for Corporate Social Responsibility at Tilburg University, the Netherlands. She has several years of experience as business consultant in the field of organizational change and group processes within organizations. Her research interests include leadership, religion and corporate social responsibility. She is currently working on a PhD thesis on religion and leadership.     

Can business ethics be theological? What Athens can learn from Jerusalem

The work of philosophers in business ethics has been important in providing a systematic framework to analyze moral obligations of corporations and their many stakeholders. Yet the field of ethics as defined by the philosophers of the past two centuries is too narrow to do justice to what is at stake in the business world. Ethics in the theological perspective is not primarily concerned with analyzing situations so that one can make right decisions, but rather with reflecting on what is constitutive of the good life. Theological business ethics can apply a crucial corrective to the business ethics of philosophers by broadening the endeavor to include a vision of what constitutes a good life — of the kind of persons we want to be and the kind of communities we want to form. Oliver F. Williams, C.S.C., is on the faculty of the Department of Management at the University of Notre Dame where he teaches and researches in the field of business, society and ethics. He holds a Ph.D. in theology from Vanderbilt University and has had the experience of a research year at the Graduate School of Business Administration of Stanford University. His publications include five books, the most recent of which is The Apartheid Crisis: How We Can Do Justice in a Land of Violence (Harper & Row). He has published articles on business ethics in journals including Theology Today, California Management Review, Harvard Business Review and Business Horizons.     

Authorship trends and collaboration patterns in business ethics literature

The primary aim of this study is to clarify the authorship trends, collaboration patterns, and impact factors in business ethics literature by looking at articles published between 1960 and 2015 in four leading business ethics journals: Business and Society, Business Ethics: A European Review, Business Ethics Quarterly, and the Journal of Business Ethics. This study showed the growth type of business ethics literature, authorship trends, collaboration patterns, authors' productivity evolved by subperiods and journals, and authors' dominance factor by subperiods and journals. After providing an evaluation of the results of the study, the authors discuss the study's limitations and suggestions for future research.     

Christ and business: A typology for Christian business ethics

H. Richard Niebuhr's typology of the relation between Christ and culture can function as a heuristic device to identify different approaches to Christian business ethics. Five types are outlined: Christ Against Business, The Christ of Business, Christ Above Business, Christ and Business in Paradox, and Christ the Transformer of Business. This typology may facilitate discussion on the relative adequacy of various theological assumptions about ethical change in business. Louke Siker received her Ph.D. in Religion and Society from Princeton Theological Seminary in 1987 (dissertation: Interpreting Corporate Cultures: Philosophical and Theological Reasons for Doing Business Ethics in a Hermeneutical Mode). She has taught Christian ethics and business ethics at Wake Forest University and Loyola Marymount University. Her research interests include methodology in business ethics. She is the author of An Unlikely Dialogue: Barth and Business Ethicists on Human Work, Annual of the Society of Christian Ethics, 1989.