Beyond the Manager’s Moral Dilemma: Rethinking the ‘Ideal-Type’ Business Ethics Case |
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Authors: | Todd Bridgman |
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Institution: | 1.Finance, Accounting & Law Group, Aston Business School,Aston University,Birmingham ,U.K.;2.Kenneth G. Dixon School of Accounting, College of Business Administration,University of Central Florida,Orlando,U.S.A. |
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Abstract: | Recent calls in the corporate social reporting (CSRep) literature have emphasized the importance of giving voice to non-managerial
stakeholder groups in the social reporting process. The research, presented in this paper, employs recent work in stakeholder
theory and CSRep to examine the perceptions of a diverse set of non-managerial stakeholders in the context of a developing
country, Bangladesh. A series of semi-structured interviews were conducted with individuals who identify with various non-managerial
stakeholder groups. Interviewees generally believed that the motivation and practice of CSRep in Bangladesh is developing
in response to pressures from international markets and is producing largely cosmetic responses. Also, they expressed concerns
that, given the economic, political, and social conditions in Bangladesh, premature adoption of strict CSRep standards may
lead to increased corruption and other unintended consequences. Whilst some of the interviewees sharply criticized the current
process of imposing social accounting codes/standards on developing countries which fail to consider the important local socio-economic
context, the findings suggest that there is overwhelming support for mandatory externally verified CSRep based on the principles
of peoples’ right to know, full disclosure/completeness, and relevance, which are anchored in the broader principles of transparency
and stakeholder accountability. |
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