Micro and small business ethics and the employment people with disabilities. Ian Ulyatt. 99 .... Michela Betta. Swinburne University of Technology Melbourne, Australia ...... I've had a look at Liz Spencer and Ray Pahl's research into friendship today, and the same ...... ESADE Business School, Ramon Llull University.
EBEN
UK
2009
Conference
Bristol,
6th8th
April
ABSTRACTS
BOOKLET
Contents
Kantianism
vs.
Utilitarianism:
Time
for
Reconciliation?
Suggestion
to
a
way
of
introducing
Levinas
to
business
ethics
students
Dag
G.
Aasland
6
Managerial
Ethics:
Transparency
of
and
Accessibility
to
Organizational
Information
Avshalom
M.
Adam
and
Ran
Lachman
8
A
business
ethics
dilemma:
Aligning
categorical
imperatives
with
moral
intuition
and
utilitarianism
Jennifer
Adelstein
9
The
Ethical
Dilemma,
Goodness
and
Irreversibility
in
Business
and
Management
Michela
Betta
11
Corporate
social
responsibility
as
a
discursive
regime
of
truth:
a
Foucaultian
contribution
to
business
ethics
David
Bevan
13
The
Parallax
of
Business
Ethics
Armin
Beverungen
15
‘Drink
1,
Give
10’
The
Values
of
Ethical
Capitalism
Vinícius
Brei
17
Microbusiness
Community
Responsibility
(mBCR)
–
giving
it
a
‘thingliness’
Sue
Campin
20
Living
Ethics:
the
Buddhist
Dislocation
of
Business
Ethics
Peter
Case
and
René
Brohm
22
Better
payers?
An
empirical
study
of
the
trade
credit
practices
of
signatories
of
payment
codes
and
members
of
FTSE4Good
Christopher
J.
Cowton
and
Leire
San
Jose
24
Integration
of
people
with
disabilities
to
the
world
of
work.
Is
it
an
act
of
CSR
or
business
reality?
Sara
Csillag,
Roland
Szilas
and
Andras
Szentkiralyi
28
Understanding
the
Making
of
an
Ethical
Decision
Simon
Dawson
30
A
Transactional
Account
of
Business
Ethics:
A
Single
Methodology
for
a
Diverse
Subject
James
Dempsey
32
Business
Ethics:
Finding
the
truth
of
things
in
Unicentral
and
Multicentral
configurations
Kevin
R.
Dixon
34
‐
3
‐
The
World
At
Your
Doorstep.
The
Ethical
Legitimacy
Of
Drug
Testing
In
Sport:
The
Relevance
Of
Organisational
Justice
As
A
Counterveiling
Model,
And
The
Wider
Lessons?
Anthony
Fenley
35
Cartel
whistle
blowers
and
the
weakest/wicked
link
is...?
Sheilla
Ferraz
Luz
37
A
Moral
and
Social
Theory
of
Ethical
Capital
for
Moral
Enterprising
in,
and
through
Organising
and
Organisation
Doug
Foster
38
Friendship
and
Ethics:
The
Implications
For
Organizations
Robert
French
42
Take
Me
to
Your
Leader:
Towards
a
Fractal
View
of
Ethical
Leadership
Tim
Harle
45
‘Regulation
of
Internet
Gambling:
horses
&
shutting
doors
or
whistling
in
the
wind?’
Stephen
Griffiths
and
Caroline
Jawad
47
Financial
versus
social
issues
in
microfinance:
an
empirical
approach
Jorge
Gutierrez
Goiria
and
Beatriz
Goitisolo
Lezama
49
Fractured
Capitalism
and
Ethical
Disengagement:
Iceland
as
a
Case
Study.
Jim
Hine
and
Ian
Ashman
51
Viral
marketing
and
imaginary
ethics,
or
the
joke
that
goes
too
far
Casper
Hoedemaekers
53
The
meaning
and
meaninglessness
of
CSR
–
a
case
study
in
China
Shihwei
Hsu
55
An
analysis
of
ethical
mindsets
in
the
Australian
services
sector
Theodora
Issa
and
David
Pick
57
Equality
And
Diversity
As
Ethical
Business
Practice
Tracie
Jolliff
and
Margaret
Page
59
The
Subject
Supposed
to
Recycle
Campbell
Jones
61
On
the
ethics
of
evilness
Ruud
Kaulingfreks
62
Business
Ethics:
Dumped
or
Recycled?
Tarja
Ketola
63
Promoting
qualitative
research
in
business
ethics:
cognitive
mapping
as
a
tool
for
focussing
on
the
individual’s
moral
behaviour
Chris
Knight
65
The
Failure
of
Regulation
in
Banking?:
Ethical
Reflections
David
Knights
66
The
dangerous
antinomies
of
Corporate
Philanthropy
Anders
Lacour
67
Locating
business
ethics
anywhere:
The
impact
of
workrelated
mobile
technologies
on
ethics
and
work
Diannah
Lowry
68
The
Dilemmas
of
Teaching
Business
Ethics
in
Business
Schools:
Exploring
the
Range
of
Resistances
Diannah
Lowry
‐
4
‐
70
Who’s
Who
in
PRME:
The
Rhetoric
of
Involvement
vs.
the
Reality
of
Commitment
Janette
Martell
and
Ángel
Castiñeira
72
Corporate
Social
Responsibility
(CSR)
Information
Disclosure
by
Annual
Reports
of
Public
Companies
listed
at
Indonesia
Stock
Exchange
(IDX)
Edwin
Mirfazli
73
Sustainability
reporting
and
stock
valuation:
Multivariate
evidence
from
the
FTSE4Good_IBEX
José
M.
Moneva,
Eduardo
Ortas
and
Isabel
Acero
74
Searching
for
an
ethical
approach
to
absenteeism
and
presenteeism
Richard
MorganJones
76
The
Reverse
of
Ethics
Rolland
Munro
78
The
Challenges
Of
Sustainable
Development
And
Climate
Change:
The
(Non)Response
Of
Business
School
Educators
And
The
Potential
Role
Of
The
Un
Prime
Initiative
Alan
Murray
79
Neuromarketing
–
between
creation
of
consumer
insight
and
suppression
of
consumer
autonomy
Sarah
Opitz
80
Business
Ethics
and
CSR
–
the
role
of
Business
Schools
Carole
Parkes
81
Gender
Cultures
Revisited
Di
Parkin
83
Business
ethics:
cheating
the
system
or
using
opportunities?
Katie
Porkess
85
Business
Ethics
Doesn’t
Reside
in
Tax
Havens,
Does
it?
Lutz
Preuss
87
Governance
through
Global
Public
Policy
Networks
–
The
Case
of
the
UN
Global
Compact
Andreas
Rasche
91
The
Effectiveness
of
Malaysian
Ethics
Courses
on
Accounting
Students’
Ethical
Sensitivity:
A
Survey
Based
Investigation
Maisarah
Mohamed
Saat,
Stacey
Porter
and
Gordon
Woodbine
94
Marxist
Perspectives
on
Corporate
Social
Responsibility
Marisol
Sandoval
95
Shareholder
democracy,
responsibility
and
liability:
one
approach
to
business
ethics
Jan
Schapper
and
Robert
Nixey
96
Micro
and
small
business
ethics
and
the
employment
people
with
disabilities
Ian
Ulyatt
99
A
clear
determination
of
space
Naud
van
der
Ven
101
What
is
‘Corporate’
about
Social
Responsibility?
Jeroen
Veldman
103
Being
Disinterested
or
Being
Infinitely
Interested
in
Existing?
–
Kierkegaard
and
Business
Ethics
Ania
Woźniak
105
‐
5
‐
Kantianism
vs.
Utilitarianism:
Time
for
Reconciliation?
Suggestion
to
a
way
of
introducing
Levinas
to
business
ethics
students
Dag
G.
Aasland
University
of
Agder,
Norway
Textbooks
in
business
ethics
usually
start
with
a
general
introduction
to
the
field
of
ethics.
Here,
the
best
known
schools
are
presented,
among
which
we
always
find
Kantianism
and
Utilitarianism.
These
introductions
are
often
concluded
by
leaving
to
the
reader
to
choose
whatever
school
is
the
most
appropriate
in
each
specific
case,
in
other
words,
following
a
kind
of
cafeteria
principle
in
the
choice
of
ethical
theory.
One
consequence
of
this
approach
is
that
teachers
in
business
ethics
have
read
hundreds
of
student
works
trying
to
set
Utilitarianism
up
against
Kantianism.
In
real
cases,
however,
it
is
not
hard
to
observe
that
any
ethical
consideration
made
by
any
business
leader,
or
any
other
person
for
that
matter,
in
order
to
deserve
the
label
“ethical
consideration”,
has
elements
of
both
these
two
traditions,
so
much
as
intentions
as
well
as
consequences
are
taken
into
account.
This
paper
suggests
a
way
to
describe
such
real
life
considerations
as
a
Utilitarian
exercise
in
a
Kantian
spirit,
presented
as
a
pedagogical
presentation
of
the
phenomenology
of
Emmanuel
Levinas.
The
presentation
is
based
on
own
experiences
in
teaching
ethics
to
business
students.
Levinas
modifies
Kantian
ethics
on
one
basic
point:
The
categorical
imperative
of
the
moral
law
is
not
embedded
in
the
subject’s
faculty
of
reason.
On
the
contrary,
the
ethical
demand
comes
to
the
subject
through
a
call
to
respond
in
the
encounter
with
the
other
person,
as
a
disturbance
of
his
or
her
own
reason.
But
both
Kant
and
Levinas
agree
on
the
ethical
imperative
of
the
inviolability
of
the
other
human.
Further,
through
the
introduction
of
the
third,
Levinas
introduces
the
methodology
of
Utilitarianism:
Different
needs
related
to
different
persons
have
to
be
weighed
according
to
their
importance
in
the
specific
case,
an
exercise
that
requires
all
relevant
knowledge
available,
in
order
for
the
subject
to
be
able
to
account
for
his
choice.
Thus,
in
the
terminology
of
Levinas,
Kantian
ethics,
generated
from
the
inviolability
of
the
other
human,
comes
from
infinity,
while
Utilitarianism
makes
efforts
towards
a
totality,
or,
rather,
towards
changing
from
an
existing
totality
to
a
new
and
more
just
one.
Consequently,
and
still
in
a
Levinasian
perspective,
Kantianism
without
Utilitarianism
would
turn
out
to
be
unethical,
as
it
would
favour
the
nearest
person
at
the
cost
of
those
farther
away.
But
Utilitarianism
without
Kantianism
would
also
turn
to
be
unethical,
as
it
would
turn
into
a
cold,
calculating
bureaucracy,
no
longer
deserving
the
label
“ethics”,
favouring
only
the
bureaucrats
in
their
efforts
to
keep
control
over
time.
My
experience
is
that
this
pedagogical
idea
of
presenting
Levinas
as
a
bridge
builder
between
Kantianism
and
Utilitarianism
can
best
be
demonstrated
in
case
discussions.
A
possible
example
is
a
potential
whistle‐blower
who
confronts
the
manager
with
an
issue
that
may
be
blown
up
in
the
media
if
the
management
does
not
take
responsibility.
The
existing
rules
and
routines
of
the
enterprise
are
parts
of
a
totality
that
can
always
be
justified
in
the
terms
of
a
utilitarian
totality.
The
ethical
challenge
presented
by
the
potential
whistle‐blower,
which
disturbs
this
totality,
and
which
is
initiated
by
his
or
her
personal
moral
reaction
to
an
experienced
injustice,
represents
the
Kantian
ethics
in
this
case.
The
manager
will
then
have
‐
6
‐
the
choice
between
either
ignoring
the
warning,
keeping
the
existing
totality
of
rules,
routines
and
practice
unchanged,
but
risking
a
scandal
in
the
media,
or
taking
the
initiative
from
the
employee
as
an
opportunity
to
revise
the
existing
totality
of
rules,
routines
and
practices.
The
latter
choice
would
then
be
in
accordance
with
Levinas’
own
suggestion
of
how
ethics
is
put
into
practice
in
society,
especially
in
the
economy,
as
he
has
elaborated
in,
for
instance,
his
essay
on
“Sociality
and
money”
(Levinas
2007)1.
1
In
Business
Ethics:
A
European
Review,
vol.
16
no
3
(2007),
pp.
203
–
207.
‐
7
‐
Managerial
Ethics:
Transparency
Organizational
Information
of
and
Accessibility
to
Avshalom
M.
Adam
Ran
Lachman
Transparency
of
and
accessibility
to
organizational
information
is
a
debated
issue.
In
the
backdating
of
stock
options
the
foci
of
the
legal
action
was
not
backdating
in
itself
but
rather
the
concealment
of
executives’
decisions
as
well
as
keeping
the
relevant
information
inaccessible
to
the
stockholders.
At
the
time,
backdating
was
legal
but
neither
was
the
concealment
of
the
relevant
information
(the
specific
dates
of
the
backdating
changes
of
the
stock
options)
nor
was
keeping
it
inaccessible
to
the
stockholders.2
To
what
extent
managerial
decisions
and
conducts
ought
be
revealed
and
become
accessible
to
its
stakeholders?
The
law
of
the
land
covers
only
several
aspects
of
transparency
and
accessibility
of
organizational
information
to
some
stakeholders.
In
this
problem
situation,
this
leaves
many
of
the
choices
and
actions
of
executives
in
a
gray
area.
When
ought
executives
to
conceal
information
or
keep
it
inaccessible
to
their
stakeholders?
Ought
organizational
executive
to
differentiae
amongst
levels
of
transparency
and
accessibility
relatively
to
the
interests
of
various
stakeholders,
and
if
so,
how?
Which
stakeholders
need
be
counted
less
and
which
need
be
counted
more?
What
criteria
should
be
used
to
keep
the
choices
made
in
such
cases
ethical?
The
literature
remains
silent
on
these
issues.
Two
aspects
of
organizational
information
transparency
and
accessibility
need
be
studied,
a
quantitative
and
a
qualitative.
The
quantitative
aspect
refers
to
"the
extent
to
which
there
is
access
to
information"
whereas
the
qualitative
aspect
refers
to
"what
kind
of
information"
this
access
is
to.
Transparency,
therefore,
can
be
delineated
as
to
different
'layers'
or
depth
of
information
exposure
to
stakeholders.
We
will
offer
several
thought
experiments
to
explore
these
aspects
with
illustration
from
organizational
development
theory
and
practice.
In
this
context
we
would
like
to
unpack
the
presuppositions
of
transparency
and
accessibility.
Transparency
may
be
looked
at
in
terms
of
executive’s
choices
made
in
ethical
dilemmas.
Ethical
dilemmas
articulate
conflicts
of
values
or
of
interests
in
which
a
choice
to
conceal
information
and
keep
it
inaccessible
may
be
contingent
on
its
relevance
to
a
stakeholder.
By
unpacking
the
presuppositions
of
information
transparency
and
its
accessibility
we
aim
to
offer
critical
review
of
the
extent
which
it
ought
to
be
revealed
to
organizational
stakeholders.
2
A.M.
Adam
and
Mark
Schwartz
(2008)
"Corporate
Governance,
Ethics,
and
the
Backdating
of
Stock
Options",
Journal
of
Business
Ethics.
Forthcoming.
‐
8
‐
A
business
ethics
dilemma:
Aligning
categorical
imperatives3
with
moral
intuition4
and
utilitarianism
Jennifer
Adelstein
International
College
of
Management,
Sydney
Like
other
academic
disciplines,
ethics
does
not
hold
a
single
view
of
rightness
or
wrongness
of
a
theory;
ethical
theories
compete
with
one
another
for
the
so‐called
moral
high
ground.
Even
more
challenging
is
the
practical
application
of
ethics
to
business,
which
needs
to
take
other
factors
into
account.
Rather
than
ethics
in
business
being
a
categorical
imperative
–
Kant’s
unconditional
moral
obligation
to
do
our
duty
at
all
times
–
business
ethics
is
more
likely
to
reflect
Prichard’s
moral
intuition,
taking
action
for
the
benefit
of
our
good.
In
other
words,
does
variability
of
contexts
require
flexibility
of
business
ethics
based
on
what
we
perceive
to
be
our
good?
The
paper
aims
to
clarify
the
above
business
ethics
dilemma
by
examining
how
context
may
be
argued
to
justify
the
means
versus
the
end,
that
is,
intentions
versus
consequences.
Setting
the
scene
for
the
ethical
dilemma
are
two
diametrically‐opposed
theoretical
streams.
Utilitarianism,
developed
from
the
works
of
Bentham,
J.S.
Mill
and
Moore,
focuses
on
making
the
world
a
better
place
by
considering
the
consequences
of
our
actions
to
result
in
pleasure,
happiness
or
ideal
values.
Deontology,
based
on
Emanuel
Kant’s
theories
of
duty
and
respect,
mark
good
intentions
as
our
primary
moral
goal.
Hare
(1997)
suggests
that
the
hoary
question
concerning
polarized
positions
of
utilitarianism
and
deontology
are
almost
as
old
as
the
theories
themselves,
and
the
inconsistencies
of
intuition
(such
as
used
by
Prichard,
Ross,
and
Rawls)
versus
Kant’s
categorical
imperatives
(adopted
by
J.S.
Mill)
suggest
context
is
crucial.
Although
Kant
described
mobile
morality
depending
on
context
as
“fumbling
about
with
the
aid
of
examples”
(Hare,
1997,
citing
Kant
1999:34),
I
argue
that
contextualizing
through
examples
cannot
be
dismissed
so
easily.
As
an
example
of
the
variability
of
context
relating
to
an
ethical
position,
we
can
contrast
business
and
legal
ethics.
In
courts
of
law,
it
is
the
intentions
of
a
defendant
that
play
an
important
part
in
judicial
decisions,
including
the
degree
of
remorse
shown
by
the
defendant
when
the
outcome
of
her
intentions
negatively
affects
others.
The
situation
is
as
applicable
to
institutional
cases
as
it
is
for
individuals
at
a
personal
level.
Where
remorse
is
shown,
sentencing
is
lighter.
However,
in
business,
it
is
the
consequences
of
actions
rather
than
intentions,
by
which
our
business
leaders
are
judged.
It
is
insufficient
for
a
leader
to
apologize
for
poor
outcomes
when
shareholders
lose
share
value,
stakeholders
lose
their
jobs,
and
the
broader
community
suffers
from
unforeseen
consequences.
Even
when
remorse
is
shown
by
the
perpetrators,
the
victims
seek
blood‐letting
in
the
form
of
resignation
and
retribution.
In
these
two
examples
alone,
we
can
see
that
depending
on
context,
which
moral
high
ground
is
taken
may
be
determined
by
intentions
or
by
consequences.
In
many
instances,
legal
cases
are
brought
against
organizational
management
and
directors
for
losing
significant
share
value
or
the
collapse
of
businesses
by
those
who
consider
3 4
Kant
(1785)
Prichard
(1912)
‐
9
‐
decisions
and
behaviours
of
management
have
not
been
utilitarian.
In
other
words,
parties
have
pursued
legal
recourse
where
they
consider
management
has
not
acted
in
the
interest
of
the
greatest
number.
Think
of
Enron,
Arthur
Andersen,
Berings
Bank,
and
the
Australian
Wheat
Board,
whereby
shareholders
and/or
stakeholders
have
been
negatively
financially
affected.
Yes,
in
each
of
these
cases,
it
is
unarguable
that
sections
of
management
acted
unethically;
this
has
been
proved
in
courts
of
law.
However,
would
such
legal
cases
have
even
been
contemplated
had
shareholders
and/or
stakeholders
benefited
and
made
money
rather
than
lost
it?
The
intentions
of
the
actions
might
still
be
unethical
but
the
consequences
are
beneficial;
that
is
the
achievement
of
intuitive
utilitarian
outcomes.
Would
concerns
about
ethics,
or
the
lack
thereof,
have
even
been
raised
if
the
ends
had
been
justified
by
the
means?
Possibly
not.
Consider
a
more
recent
financial
situation
that
has
steamrolled
financial
institutions
worldwide.
For
years,
actions
by
Lehman
Bros,
Fannie
Mae,
Freddie
Mac
and
other
financial
institutions
may
have
been
unethical,
although
legal.
Put
simply,
money
was
lent
to
those
whose
risk
management
capacities
were
negligible
and
would
be
unable
to
repay
such
loans
if
their
personal
economic
situation
changed,
such
as
losing
their
job.
Arguably,
the
intentions
by
all
concerned
may
have
been
“good”
but
clearly
lacked
evidence
of
planning
for
poor
outcomes.
The
dust
has
not
yet
settled
on
whether
legal
actions
will
be
mounted
against
the
“perpetrators”
but
what
is
certain
is
that
governments
have
rewarded
so‐called
good
intentions
by
financial
institutions
–
providing
a
new
car,
DVD,
house,
business
loan
to
the
most
vulnerable,
through
sub‐prime
mortgages
–
by
throwing
buckets
of
money
at
these
very
institutions
that
are
responsible
for
the
downfall
of
global
financial
systems.
Traditionally,
in
business
it
is
the
utilitarian
approach
of
greatest
benefit
for
the
greatest
number
that
holds
sway
but
in
the
present
situation,
this
seems
not
to
be
the
case.
So,
is
there
an
ethical
dilemma?
Can
inconsistency
of
ethical
principles
be
rationalized
according
to
changes
in
economic
times,
even
if
such
ethical
inconsistencies
underlie
changes,
or
is
moral
intuition
according
to
context
more
appropriate?
The
paper
explores
the
ethical
business
problems
reflected
by
the
polarization
of
two
key
ethical
principles
of
deontology
and
utilitarianism
in
their
ad
hoc
application
to
business.
Bibliography
Hare,
R.M.
(2000),
Sorting
Out
Ethics,
Oxford:
Oxford
University
Press
Kant,
E.
(1996),
The
Metaphysics
of
Morals,
Cambridge,
MA.:
Cambridge
University
Press
Prichard,
H.A.
(1912),
Does
moral
philosophy
rest
on
a
mistake?
Mind,
21:
21‐37,
http://www.ditext.com/prichard/mistake.html,
accessed
October
27,
2008
‐
10
‐
The
Ethical
Dilemma,
Goodness
and
Irreversibility
in
Business
and
Management
Michela
Betta
Swinburne
University
of
Technology
Melbourne,
Australia
In
the
20th
century
there
was
clearly
a
revival
of
ethics,
while
morality
suffered
its
major
identity
crisis
since
Kant.
A
problem
that
Habermas
(2002)
laments
but
cannot
solve.
Ethics
is
sexy
‐
this
became
visible
in
the
many
ethics
that
have
emerged
in
the
past
decades:
social
ethics
(secular
and
religious),
bioethics,
business
ethics,
cultural
ethics,
difference
ethics,
sexual
ethics,
medical
ethics
and
so
forth.
Why
is
ethics
attracting
people?
Is
it
possible
that
there
may
be
a
misunderstanding?
According
to
Aristotle
(1973)
it
really
is
not
easy
to
be
good
which
means
that
it
is
difficult
to
be
ethical.
The
proliferation
of
ethics
has
not
provided
great
theoretical
and
practical
relief
from
this
difficulty.
Instead,
the
space
of
ethics
has
become
fragmented
and,
like
a
kaleidoscope,
ethics
is
split
into
a
multitude
of
interpretations
of
phenomenal
experiences.
How
can
we
give
them
meaning
if
a
‘translational’
(Bhabha
1994)
is
unavailable?
But
perhaps
this
is
not
the
role
of
ethics.
What
is
the
role
of
ethics
then?
The
term
ethics
carries
a
positive
connotation.
To
be
ethical
always
means
to
be
on
the
good
side,
although
not
necessarily
on
the
right
one.
But
goodness
is
fragile
(Nussbaum
1986)
and
requires
steady
cultivation
and
protection.
How
do
we
cultivate
and
protect
it?
Perhaps
a
technology
of
the
self
(Foucault
1998)
embedded
in
ethics
can
help
to
differentiate
between
possibilities
of
action.
If
I
steal
food
in
order
to
save
my
children
from
dying
I
intercede
in
the
name
of
goodness
by
giving
priority
to
their
life
and
happiness.
Ant
yet
I
am
legally
wrong.
Ethics
and
the
law
often
collide.
In
the
example
given,
ethics
even
collides
with
morality
as
the
law
emanates
from
a
right/wrong
distinction.
But
I
could
end
up
in
jail
and
then
my
children
would
suffer
or
even
perish.
Here
ethics
collides
with
responsibility
as
well.
I
suggest
that
we
call
these
collisions
‘ethical
dilemmas’.
What
emerges
here
is
the
dilemma
interwoven
with
a
technology
of
the
self.
If
we
translate
the
previous
example
into
a
situation
in
which
a
CEO,
or
a
group
of
senior
managers,
decide
to
steal
from
a
competitor
in
order
to
save
their
collapsing
firm,
how
would
we
judge
them?
But
is
the
discussion
of
clear‐cut
questions
such
as
the
collapse
of
Enron,
the
current
financial
crisis
or
the
edge
funds
helpful?
It
seems
that
it
is
not
difficult
to
reach
a
moral
agreement
on
such
failures.
Instead,
the
ethical
dilemma
emerges
in‐between
conditions
of
life
that
are
not
clear‐cut
and
self‐evident.
The
ethical
dilemma
permeates
ordinary
life
(Myers
and
Miller
1996)
and,
therefore,
where
the
ethical
dilemma
reigns
choice
is
needed
(Buchanan
et
al.
2000).
But
to
choose
is
not
easy
when
the
interests
involved
are
multivalent.
The
peculiar
nature
of
an
ethical
dilemma
is
that
it
is
always
a
sort
of
‘overlap
without
equivalence’
(Derrida
1987):
the
caring
parent/the
stealing
parent
or
individual
good/community
good
–
here
the
slash
does
not
separate
but
overlaps
two
possibilities
and
their
ramifications
into
situated
ethics.
A
dilemma
always
represents
a
suspended
possibility,
a
reversible
condition,
while
a
solved
dilemma
always
represents
irreversibility.
In
this
paper,
I
propose
to
look
at
ethics
as
a
continuous
overlap
between
reversibility
and
irreversibility.
This
exploration
aims
to
identify
the
current
place
of
ethics
in
business
and
the
place
of
‐
11
‐
business
in
ethics.
To
this
purpose,
I
discuss
how
an
approach
guided
by
the
ethical
dilemma
might
influence
the
way
in
which
we
understand
responsibility
in
business
and
management.
Bibliography
Aristotle
(1973)
Nichomachean
Ethics.
Edited
by
J.L.
Ackrill
J.L.
with
a
foreword
by
Mary
Warnock.
Faber
&
Faber:
London.
Bhabha,
H.
(1994)
The
location
of
culture.
London:
Routledge.
Buchanan,
A.,
Brock
D.W.,
Daniels,
N.,
and
Wikler,
D.
(2000)
From
chance
to
choice.
Cambridge:
Cambridge
University
Press.
Derrida,
J.
(1987)
The
post
card:
from
Socrates
to
Freud
and
beyond.
Chicago:
University
of
Chicago
press.
Foucault,
M.
(1988),
‘Technologies
of
the
self’.
In
Martin,
L.H.,
Gutman,
H.
and
Hutton,
P.H.
(Eds.),
Technologies
of
the
self.
A
seminar
with
Michel
Foucault,
The
University
of
Massachusetts
Press,
Amherst,
pp.
16‐49.
Habermas,
J.
(2003)
The
future
of
human
nature.
London:
Polity
Press
in
association
with
Blackwell.
Meyers,
M.
and
Miller,
L.
(1996)
‘Ethical
dilemmas
in
the
use
of
information
technology:
An
Aristotelian
perspective’,
Ethics
and
Behaviour
6(2):
153‐160.
Nussbaum,
M.
(1986)
The
fragility
of
goodness.
Luck
and
ethics
in
Greek
tragedy
and
philosophy.
Cambridge
University
Press:
New
York.
‐
12
‐
Corporate
social
responsibility
as
a
discursive
regime
of
truth:
a
Foucaultian
contribution
to
business
ethics
David
Bevan
School
of
Management,
Royal
Holloway
University
of
London
Considered
variously
as
a
major
ethical
thinker
(Mills,
2003)
and
an
abstract
polemicist
of
endless
critique
(Feldman,
2002)
Michel
Foucault
continues
to
be
regarded
as
a
difficult
and
challenging
thinker
(Gutting,
1994).
His
work
has
recently
been
the
subject
of
a
paper
(Crane,
Knights,
&
Starkey,
2008)
which
suggests
that
Foucault’s
later,
ethical
work
may
offer
“some
important
though
necessarily
limited
contributions
to
the
business
ethics
literature”
(p.
300).
Indeed,
focussing
on
these
“later
writings”
(p.
299)
the
paper
explicates
novel
linkages
with
“moral
imagination,
virtue
ethics,
values‐based
management,
and
business
ethics
pedagogy”
along
with
some
of
challenges
posed.
In
that
vein,
of
looking
to
what
Foucault
might
contribute
to
an
understanding
of
organization
and
ethics
(ibid),
and
as
an
alternative
to
“traditional
normative
ethical
theory”
(p.
299),
in
this
paper
I
refocus
upon
an
earlier
work.
I
will
consider
a
strand
of
his
essay
“Truth
and
Power”
(Foucault,
1980)
for
insights
into
an
ontology
which
casts
a
variant
light
on
the
understanding
corporate
social
responsibility
as
a
positive
discourse
of
business
ethics.
In
deconstructing
the
dimensions
of
this
ontology
I
reveal
that
in
place
of
the
more
positivist
–
and
morally
palliative
(Derrida,
1997)
‐
metatheory
of
paradigms
(Kuhn,
1996),
Foucault’s
mode
of
expressing
the
metatheoretical
framework
of
reality
and/or
meaning
is
the
critical
notion
of
a
‘régime
of
truth’.
Symmetrical
with
other
metatheories
and
paradigms,
for
Foucault
each
society
has
such
a
régime
made
up
of
the....
types
of
discourse
which
it
accepts
and
makes
function
as
true,
the
mechanisms
and
instances
which
enable
one
to
distinguish
true
and
false
statements,
the
means
by
which
each
is
sanctioned;
the
techniques
and
procedures
accorded
value
in
the
acquisition
of
truth;
the
status
of
those
who
are
charged
with
saying
what
counts
as
true
(1980,
page
131).
The
word
régime
is
inconvenient
to
mainstream
business
ethics
(Bevan,
2008):
it
indicates
a
lack
of
harmony
with
the
overwhelmingly
benign
reassurances
of
the
literature
(Jones,
Parker,
&
ten
Bos,
2005).
By
way
of
example
Roberts
suggests
that
a
“regime
of
ethical
business
is
no
ethics
at
all
(2001;
page
110).
An
empirical
study
will
reflect
on
this
assertion.
This
paper
proceeds
through
four
sections.
Following
on
from
a
fuller
introduction,
it
presents
a
review
of
the
traditional
normative
theories
of
corporate
social
responsibility.
Secondly
it
discloses
Foucault’s
metatheory
of
regimented
truth.
In
a
third
section
it
discursively
re‐ interprets
FTSE
100
CSR
reports
and
considers
(as
an
experiment)
what
kind
of
regimented
truth
they
represent
by
exemplary
reference
to
linguistic
logic.
The
fourth
section
presents
some
Foucaultian
insights
for
business
ethics.
Bibliography
Bevan,
D.
2008.
Continental
philosophy:
a
grounded
theory
approach
and
the
emergence
of
convenient
and
inconvenient
ethics.
In
M.
Painter‐Morland,
&
P.
Werhane
(Eds.),
‐
13
‐
Cuttingedge
issues
in
Business
Ethics:
Continental
Challenges
to
Tradition
and
Practice:
131‐152.
New
York,
NY:
Springer.
Crane,
A.,
Knights,
D.,
&
Starkey,
K.
2008.
The
conditions
of
our
freedom:
Foucault,
organization
and
ethics.
Business
Ethics
Quarterly,
18(iii):
299‐320.
Derrida,
J.
1997.
Politics
and
Friendship:
A
Discussion
with
Jacques
Derrida.
Paper
presented
at
the
Centre
for
Modern
French
Thought,
Brighton,
UK.
Feldman,
S.
2002.
Memory
as
a
moral
decision:
the
role
of
ethics
in
organizational
culture.
New
Brunswick,
NJ:
Transaction
Publishers.
Foucault,
M.
1980.
Truth
and
Power.
In
C.
Gordon
(Ed.),
Power/Knowledge:
Selected
interviews
and
other
writings
19721977:
109‐133.
New
York
NY:
Pantheon.
Gutting,
G.
(Ed.).
1994.
The
Cambridge
Companion
to
Foucault
Cambridge,
UK:
Cambridge
University
Press.
Jones,
C.,
Parker,
M.,
&
ten
Bos,
R.
2005.
For
Business
Ethics.
London:
Routledge.
Kuhn,
T.
S.
1996.
The
Structure
of
Scientific
Revolutions.
Chicago
Il:
University
of
Chicago
Press.
Mills,
S.
2003.
Michel
Foucault.
London,
UK:
Routledge.
Roberts,
J.
2001.
Corporate
Governance
and
the
Ethics
of
Narcissus.
Business
Ethics
Quarterly,
11(1):
109‐127.
‐
14
‐
The
Parallax
of
Business
Ethics
Armin
Beverungen
Bristol
Business
School,
University
of
the
West
of
England
This
paper
will
discuss
the
importance
of
maintaining
a
parallax
view
of
business
and
ethics.
It
suggests
that
a
merely
ethical
analysis
or
critique
of
business,
economy
or
capital
will
necessarily
fail.
In
the
same
way
in
which
one
affirms
the
irreducibility
of
the
ethical
in
the
face
of
economic
determinism,
so
one
must
affirm
the
irreducibility
of
the
economic
vis‐à‐vis
ethics
or
politics
(cf.
Zizek,
2004:
128).
This
argument
will
be
made
with
reference
to
the
movie
The
Parallax
View
(1974).
In
his
book
Transcritique:
On
Kant
and
Marx
(2002),
Karatani
develops
the
term
‘parallax’
that
he
takes
from
Kant
to
suggest
that
only
a
parallax
–
i.e.
the
difference
between
to
visions
–
can
avoid
an
optical
delusion.
He
draws
parallels
between
Kant
and
Marx
and
the
way
they
approach
their
respective
fields.
Karatani
suggests
that
both
Kant
and
Marx
work
in
a
transcritical
space,
in
the
space
created
by
a
parallax
produced
by
a
shift
in
vision.
Kant
is
neither
an
objectivist
nor
a
subjectivist,
but
works
from
a
transcendental
and
transversal
position
between
the
self
and
the
other.
Marx
is
not
simply
a
political
economist,
but
works
from
a
position
of
critique,
even
a
Kantian
critique
of
money.
It
is
only
because
of
this
parallax
view
that
both
Kant
and
Marx
were
able
to
think
so
forcefully.
And
Karatani
develops
his
thought
in
the
parallax
between
Kant
and
Marx,
between
ethics
and
economy.
Similarly,
it
is
argued
here
that
only
through
a
parallax
view
can
one
think
with
similar
force
about
business
ethics.
Business
ethics
might
be
found
in
its
own
parallax.
The
parallax
of
business
and
ethics
will
here
be
elaborated
through
a
discussion
of
The
Parallax
View
(1974).
There
the
hero
of
the
story
(played
by
Warren
Beatty),
seeks
to
uncover
the
workings
of
the
Parallax
Corporation,
a
corporation
whose
main
business
is
assasination.
Since
the
existence
of
the
Parallax
Corporation
itself
is
in
question,
the
main
character
infiltrates
the
corporation
by
pretending
to
be
a
psychopath,
and
is
consequently
offered
a
job
as
an
assassin.
Yet
in
the
end,
rather
than
managing
to
prove
the
existence
and
workings
of
the
Parallax
Corporation,
the
main
character
himself
falls
victim
to
the
Parallax
Corporation
and
is
framed
as
an
assassin
where
he
was
a
witness.
The
movie
attests
to
the
difficulty
of
an
ethical
act
when
one
falls
prey
to
an
optical
delusion
(into
which
the
Beatty
character
is
led
by
the
Parallax
Corporation).
It
also
attests
to
the
necessity
of
acknowledging
the
possibility
that
something
like
the
Parallax
Corporation
might
exist:
that
despite
all
our
ethical
acts
the
economic
machine
may
simply
keep
on
running.
When
Zizek
published
The
Parallax
View
(2006),
a
reference
to
the
movie
The
Parallax
View
was
surprisingly
missing.
Yet
such
lack
of
reference
must
be
understood
as
the
most
affirmative
acknowledgement:
the
movie
is
completely
in
line
with
Zizek’s
argument
of
understanding
capital
as
the
Real.
A
merely
ethical
critique
of
contemporary
capitalism
will
necessarily
fail;
a
merely
economical
critique
will
do
likewise.
Nor
is
it
possible
to
understand
the
social
totality
as
such,
since
this,
as
we
show
through
our
analysis
of
The
Parallax
View
(1974),
only
is
possible
by
turning
‐
15
‐
totality
into
conspiracy
(cf.
Jameson,
1992).
Only
a
critique
that
works
within
the
parallax
of
business
and
ethics,
a
transcritique
–
to
use
Karatani’s
(2002)
term
–
can
do
such
work.
And
this
parallax
view
must
be
maintained,
since
if
one
seeks
to
combine
the
ethical
and
economic
views
into
a
view
of
the
social
totality,
“one
ends
up
seeing
nothing”
(Zizek,
2004:
129).
Literature
Jameson,
F.
(1992)
The
Geopolitical
Aesthetic:
Cinema
and
Space
in
the
World
System.
Bloomington:
Indiana
University
Press.
Karatani,
K.
(2003)
Transcritique:
On
Kant
and
Marx.
Cambridge:
MIT
Press.
The
Parallax
View
(1974),
motion
picture,
dir.
A.
J.
Pakula.
Los
Angeles:
Paramount
Pictures.
Zizek,
S.
(2004)
‘Parallax
view’,
New
Left
Review,
25(1):
121‐134.
Zizek,
S.
(2006)
The
Parallax
View.
Cambridge:
MIT
Press.
‐
16
‐
‘Drink
1,
Give
10’
The
Values
of
Ethical
Capitalism
Vinícius
Brei
Pontifícia
Universidade
Católica
do
Rio
Grande
do
Sul
(PUCRS),
Brazil
Steffen
Böhm
University
of
Essex,
UK
Bottled
water
is
one
of
the
fastest
growing
businesses
in
the
world,
showing
average
growth
rates
of
about
9%
a
year
between
2001
and
2005.
It
is
the
leader
of
the
whole
soft
drinks
industry
(Euromonitor,
2007).
Seven
of
the
ten
biggest
per
capita
consuming
countries
of
bottled
water
are
located
in
Western
Europe.
For
example,
in
1946
the
per
capita
consumption
of
bottled
water
in
France
was
just
6
litres
per
person
(Marty,
2005),
but
it
reached
impressive
171
litres
per
person
in
2005
(INSEE,
2006).
How
should
we
explain
this
enormous
increase
in
bottled
water
consumption
in
France
as
well
as
most
other
so‐called
developed
countries?
First,
we
might
need
to
consider
‘development’.
Perhaps,
bottled
water
consumption
is
a
sign
of
developmental
value
and
progress.
Perhaps,
the
more
we
drink
bottled
water,
the
higher
the
standard
of
living,
the
standard
of
hygiene
and
health.
But
then
we
learn
that
99%
of
the
French
population
is
served
by
good
quality
tap
water,
which
is
trusted
by
84%
of
them
(Tns‐Sofres,
2006);
that
tap
water
costs
about
0.03
Euros
per
litre,
compared
to
0.38
Euros
per
litre
of
bottled
water
sold
in
supermarkets
and
an
average
of
3.11
‐
17
‐
Euros
per
litre
when
sold
in
cafés
and
restaurants
(Eurostaf,
2004).
This
is
an
apparent
irrationality,
which
cannot
be
explained
through
narrow
economic
concepts.
We
suggest
that
the
only
way
to
explain
the
fact
that
most
‘developed’
people
consume
so
much
bottled
water,
despite
usually
having
access
to
safe
drinking
water,
is
through
an
understanding
of
the
value
circuits
of
commodities
and
marketing.
Our
paper
will
start
with
a
straight
forward
commodity
chain
analysis,
outlining
where
bottled
water
comes
from,
how
it
is
packaged,
how
it
is
transported
to
reach
the
furthest
corners
of
the
world,
and
what
happens
to
the
disposed
bottles.
We
give
an
estimation
of
the
resources
involved
in
producing,
distributing
and
marketing
of
bottled
water.
Some
financial
figures
and
data
about
leading
multinational
companies
will
be
provided
to
understand
the
economic
value
that
is
created
by
the
bottled
water
industry.
This
production
of
economic
value
will
then
be
contrasted
in
two
ways:
First,
we
consider
the
environmental
impact
the
bottled
water
industry
is
creating.
This
impact
is
usually
and
conveniently
dealt
with
as
‘externality’,
the
concept
economists
use
to
name
all
of
those
costs
that
a
company
doesn’t
have
to
deal
with,
costs
that
nevertheless
occur
and
that
are
normally
picked
up
by
‘society’.
What
are
the
value
implications
of
such
‘externalities’?
Second,
we
consider
the
values
put
forward
by
the
marketing
strategies
used
by
bottled
water
companies
in
order
to
sell
their
products,
which
in
our
view
stand
in
stark
contrast
to
their
real
(environmental
and
social)
impact.
Faced
with
growing
criticism
of
its
environmental
performance
and
a
(slowing
but
steadily)
saturating
market
in
the
developed
world,
some
bottled
water
companies
have
recently
switched
their
marketing
strategies
to
actively
appeal
to
the
emerging
‘ethical’
and
‘green’
consumers
of
‘the
West’.
We
specially
focus
our
attention
on
one
major
marketing
strategy
by
Volvic,
which
is
Danone’s
(one
of
the
biggest
food‐focused
multinationals
of
the
world)
best
selling
bottled
water
brand.
The
company
has
been
developing
its
campaign
‘Drink
1,
Give
10’
–
also
called
‘1L=10L
for
Africa’
–
in
the
major
bottle
water
consumer
markets,
such
as
France,
UK,
Germany,
Canada,
Japan,
and
the
USA.
In
this
marketing
campaign
Volvic
has
teamed
up
with
inter‐governmental
and
non‐governmental
organizations,
such
as
UNICEF
and
World
Vision,
to
bring
clean
running
water
to
rural
parts
of
Africa.
The
idea
is
that
Volvic
will
donate
funds
to
UNICEF
and
World
Vision
to
provide
people
in
poor
African
countries
with
at
least
ten
litres
of
clean
drinking
water
(usually
from
wells)
for
each
litre
of
bottled
water
sold
to
Western
consumers
(Just‐Drinks.com,
2008).
We
see
Volvic’s
marketing
strategy
as
an
example
of
capital’s
attempts
to
regenerate
itself
along
‘ethical’
and
‘green’
lines.
Ethical
and
green
consumption
are
one
of
the
fastest
growing
sectors,
with
clear
‘value’
implications.
That
is,
large
multinationals,
such
as
Danone,
clearly
invest
in
ethical
marketing
strategies
because
it
makes
financial
sense
for
them
(economic
value)
to
be
doing
‘good’
(ethical
value).
While
we
would
not
want
to
belittle
Danone’s
ethical
considerations
or
reject
them
outright,
what
we
think
is
urgent
is
a
contrasting
of
the
value
positions
involved
in
the
‘Drink
1,
Give
10’
and
other
ethical
marketing
campaigns.
‐
18
‐
Theoretically,
Marx’s
(1967)
labour
theory
of
value
will
help
us
to
understand
the
economic
value
involved
in
the
production
and
consumption
of
bottled
water.
Bourdieu
(1984,
2001)
will
help
us
to
position
Volvic’s
marketing
campaign
as
symbolic
value,
for
which
‘good’
organisations
such
as
UNICEF
and
World
Vision
play
a
crucial
role,
primarily
for
providing
legitimacy.
Finally,
we
utilize
the
arguments
put
forward
by
Boltanski
and
Chiapello
(2005)
to
draw
conclusions
about
the
attempts
of
contemporary
capitalism
to
incorporate
ethical
and
environmental
critiques
to
regenerate
itself
along
ethical
and
green
lines.
References
Boltanski,
L.
and
Chiapello,
E.,
2005,
The
New
Spirit
of
Capitalism,
London:
Verso.
Bourdieu,
Pierre.
Distinction:
a
social
critique
of
the
judgment
of
taste.
London:
Routledge,
1984.
Bourdieu,
Pierre.
Las
estructuras
sociales
de
la
economia.
Buenos
Aires:
Manantial,
2001.
Euromonitor.
Soft
drinks
–
World.
2007.
Available
at:
.
Retrieved
4/11/2007.
Eurostaf.
Le
marché
mondial
des
eaux
préemballées.
Collection
Dynamique
des
Marchés.
Paris:
Group
Les
Echos,
2004.
Insee.
Consommation
moyenne
de
quelques
produits
alimentaires.
2006.
Available
at:
http://www.insee.fr/fr/ffc/figure/NATTEF05111.XLS.
Retrieved
November
27,
2006.
Just‐drinks.com.
US:
Volvic,
UNICEF
launch
initiative
for
clean
water
for
Africa.
Available
at
http://www.just‐drinks.com/article.aspx?id=92700&d=1.
Acessed
on
October
27,
2008.
Marty,
Nicolas.
Perrier,
c'est
nous!
Histoire
de
la
source
Perrier
et
de
son
personnel.
Paris:
Atelier,
2005.
Marx,
Karl,
1976,
Capital:
A
critique
of
political
economy,
Volume
1,
trans.
B.
Fowkes.
London:
Penguin.
Tns‐Sofres.
(2006).
Baromètre
C.I.EAU
/
TNS
SOFRES
2006
–
“Les
Français
et
l'eau”
11
ed.
Available
at:
http://www.tns‐sofres.com/etudes/consumer
/270306_baroeau.pdf.
Retrieved
April
16,
2006.
Volvic.
1L=10L
for
Africa”
UK’s
web
site.
http://www.volvic1for10.co.uk/.
Acessed
on
October
27,
2008.
Xerfi.
Eaux
en
bouteille.
(2006,
October).
Available
at:
http://www.xerfi.fr/.
Retrieved
July
4,
2007.
‐
19
‐
Microbusiness
Community
Responsibility
(mBCR)
–
giving
it
a
‘thingliness’
Sue
Campin
University
of
the
Sunshine
Coast,
Queensland
In
Australia
micro‐businesses,
with
less
than
five
employees,
represent
84%
of
all
businesses.
Business
giving
in
Australia
doubled
between
2000/01
and
2003/04
and
of
the
525,900
business
involved,
456,200
were
small,
with
between
1‐10
employees.
Micro‐businesses
are
located
in
every
metropolitan
suburb
and
in
every
main
street
in
regional
and
rural
areas
throughout
the
country.
The
owner/managers
of
micro‐businesses
already
touch
the
lives
of
many
Australians
everyday
and
there
is
clearly
significant
scope
for
greater
micro‐business‐ community
engagement.
Despite
this,
research
in
Australia
and
indeed
worldwide
on
micro‐ business
decision‐making
in
regard
to
community
engagement
is
scarce.
This
paper
highlights
the
need
for
increased
academic
and
policy
attention
to
be
given
to
micro‐business
community
responsibility
(mBCR).
It
outlines
how
business
ethics
and
morality
theory
have
informed
the
analysis
of
data
collected
from
micro‐businesses
throughout
Brisbane
on
their
perceived
mBCR
motivations.
The
selection
of
all
respondents
was
based
on
their
involvement
in
a
version
of
the
Businesses
Improvement
District
(BID)
model
known
locally
as
the
Suburban
Centre
Improvement
Projects
program
(SCIP).
The
SCIP
program
has
involved
over
$32
million
in
investment
by
Brisbane
City
Council
and
local
business
partners
in
forty‐one
high
streets
throughout
the
City
over
the
last
seventeen
years.
The
fact
that
a
public
sector
program
has
in
fact
lasted
this
period
is
testimony
to
the
perceived
and
actual
benefits
of
the
local
partnerships
involved
as
seen
by
all
stakeholders.
SCIPs,
as
a
BID
model,
provide
a
useful
lens
through
which
to
research
mBCR.
BIDs
offer
a
spectrum
of
perceptions
on
mBCR
which
has
helped
local
businesses
around
the
world
to
become
involved
in
a
diversity
of
community
engagement
approaches.
Through
BIDs,
local
businesses
have
been
able
to
pool
funds
through
partnerships
for
the
betterment
of
their
areas
and
invest
in
diverse
projects
that
reflect
their
priorities.
At
lower
levels
of
intervention,
BIDs
have
funded
projects
such
as
hanging
pot‐plants,
street‐cleaning,
displaying
public
art
and
animation
of
public
places.
At
the
other
end
of
the
scale,
BIDs
have
supported
their
communities
through
greater
levels
of
engagement
in
areas
such
as
youth
employment,
homeless
outreach
programs,
support
of
local
social
enterprises
and
of
other
Not‐for‐Profit
organisations.
Some
BID‐type
partnerships
are
primarily
government
entities,
others
are
social
enterprises
and
many
are
based
on
the
establishment
of
geographically
defined
hybrids
including
‘private
governments’
legitimised
by
elected
governments.
These
hybrids
are
characterised
specifically
by
the
outcomes
of
negotiations
on
the
degree
to
which
BID
management
structures
can
assume
powers
over
the
public
domain.
Little
is
known
however
of
the
business
ethics
that
guide
the
governance
of
BIDs.
In
Brisbane,
although
community
and
business
groups
or
individuals
may
be
initiators,
neighbourhood
level
public‐private
partnerships
including
SCIPs
are
largely
government‐ managed.
Within
this
context,
this
research
has
developed
an
mBCR
typology
of
local
shop‐ keepers
based
on
their
participation
in
SCIPs
through
to
deeper
levels
of
business‐community
engagement.
The
findings
point
to
a
suite
of
factors
that
influence
mBCR
and
that
can
better
inform
new
trans‐sectoral
partnerships,
emerging
in
the
twenty‐first
century.
‐
20
‐
20
In
keeping
with
the
theme
of
this
conference
therefore,
this
paper
aims
to
give
the
ubiquitous,
yet
elusive
area
of
mBCR
a
timely
‘thingliness’
that
may
lead
to
its
greater
inclusion
in
discussions
of
where
business
ethics
is
at
and
is
heading
in
our
local
neighbourhoods
in
the
years
ahead.
‐
21
‐
21
Living
Ethics:
the
Buddhist
Dislocation
of
Business
Ethics
Peter
Case
Bristol
Business
School,
University
of
the
West
of
England
René
Brohm
Vrije
Universiteit
Amsterdam
As
suggested
in
the
call
for
papers
for
the
13th
EBEN
UK
conference,
the
location
of
‘business
ethics’
can
be
problematisted
in
a
number
of
ways.
The
challenge
to
business
ethics
postulated
in
our
proposed
paper
entails
a
questioning
of
received
opinion
regarding
the
temporal,
geographical
and
intellectual
predicates
on
which
it
is
founded
as
an
academic
discpline
and
offered
as
a
putative
mode
of
engagement
with
the
world.
An
examination
of
mainstream
texts
on
business
ethics
suggest
that,
taken
as
a
discpline,
it
emerged
around
the
middle
of
the
last
century
in
the
United
States
of
America
and
draws
on
a
variety
of
moral
and
ethical
philosophical
positions
all
of
which
can
trace
their
origins
to
Enlightenment
and
post‐ Enlightenment
interpretations
of
classical
schools
(Parker
1998,
Jones
et
al.
2005).
Academic
business
ethics
thus
draws,
predominantly,
from
one
or
more
forms
of
deontological,
utilitarian/consequentialist
or
virtue
ethics
(taken
singularly
or
in
combintation).
An
inevitable
corollary
of
this
historical
legacy
and
philosophical
orientation
is
that
non‐western
(and,
arguably,
premodern
understandings
of
classical
philosophy)
have
been
silenced
within
the
discourse
of
business
ethics
as
conventionally
construed.
This
occlusion
of
philosophical
and
ethical
traditions
hailing
from
the
far
east
and
Indian
sub‐continent
should,
we
suggest,
be
of
increasing
concern
(perhaps
even
alarm)
to
western
academics
and
practitioners
in
the
light
of
the
seismic
geopolitical
shifts
currently
in
progress.
In
a
modest
attempt
to
address
the
relative
neglect
of
oriental
philosophical
traditions,
we
seek
in
this
paper
to
introduce
Buddhist
ethics
into
extant
academic
conversations
concerning
business
ethics
with
the
purpose
of
thinking
about
how
the
discipline
might
be
modified
or
reconstituted
in
the
future.
Perhaps
more
importantly,
we
also
consider
what
Buddhist
ethics
has
to
say
about
living
an
ethical
life
and,
more
particularly,
what
implications
this
might
have
for
the
enactment
of
roles
and
interaction
within
contemporary
workplaces.
In
short,
we
set
out
to
enquire
how
Buddhist
ethics
may
or
may
not
articulate
with
contemporary
business
and
organizational
practices
in
the
west.
As
Jullien
(2004)
has
noted
with
respect
to
Taoist
and
Confucian
philosophy
when
compared
with
that
of
the
ancient
Greeks,
oriental
philosophy
generally
shies
away
from
the
establishment
of
context‐free,
fixed
or
ideal
forms
of
moral
principle.
In
their
stead,
practitioners
are
invited
to
live
by
‘rules
of
training’
which
act
as
a
set
of
ethical
heuristics
that
have
to
be
applied
intelligently
within
any
given
social
context.
There
are
some
parallels
with
Aristotle’s
notion
of
phronesis,
or
‘practical
wisdom’,
which
he
urges
the
philosophically
trained
to
pursue
in
their
worldly
interactions
(Aristotle
1955),
but
Buddhist
ethics
does
not
have
as
its
ultimate
purpose
the
pursuit
of
virtue
as
an
ideal
or
end
in
itself.
Better
comparisons
might
be
drawn
with
the
‘art
of
living
literature’
Our
point
of
departure
for
this
enquiry
lies
in
ancient,
non‐modern
history;
namely,
the
founding
of
the
Buddhist
monastic
order
and
rules
of
training
which
inform
monastic
and
lay
life.
Gotama
the
Buddha
founded
an
organization
in
northern
India
some
two
and
half
millennia
ago
which
was
quite
revolutionary
in
the
socio‐political
context
of
that
region
and
time.
Individuals
of
any
caste
(‘Untouchable’
to
‘Brahmin’)
was
permitted
to
take
on
the
rules
‐
22
‐
22
of
monastic
training
and,
in
so
doing,
had
to
renounce
the
imperatives
of
social
division
associated
with
caste
(Rhys
Davids
[1903]
1993).
Seniority
was
(and,
within
the
Theravada
tradition,
still
is)
based
purely
on
length
of
time
spent
in
the
order.
Thus
a
former
Brahmin
monk
could
well
be
junior
to
an
Untouchable
and
so
forth.
The
detailed
rules
of
training,
designed
in
large
measure
to
promote
harmonious
community
living,
combined
with
this
simple
hierarchical
principle
resulted
in
the
creation
of
an
organization
that
still
exists
to
this
day
in
much
the
same
form
as
it
did
at
the
time
of
its
founding.
In
other
words,
the
Theravada
tradition
prevalent
in
Sri
Lanka
and
southeast
Asia
traces
its
genealogy
directly
back
to
the
groupings
formed
by
the
Buddha
himself
which,
at
the
very
least,
testifies
to
an
extraordinary
longevity.
For
lay
Buddhists
within
the
Theravada
tradition,
there
are
a
simpler
set
of
ethical
principles
which
guide
daily
life,
interaction
and
the
promotion
of
community
living.
While
there
are
some
parallels,
perhaps,
with
the
systems
of
virtue
ethics
developed
in
Hellenic
Greece
around
about
the
same
time,
there
are
important
differences.
As
Jullien
(2004)
has
noted
with
respect
to
Taoist
and
Confucian
philosophy
when
compared
with
that
of
the
ancient
Greeks,
oriental
philosophy
generally
shies
away
from
the
establishment
of
context‐free,
fixed
or
ideal
forms
of
moral
principle.
In
their
stead,
practitioners
are
invited
to
live
by
‘rules
of
training’
which
act
as
a
set
of
ethical
heuristics
that
have
to
be
applied
intelligently
within
any
given
social
context.
There
are
some
parallels
with
Aristotle’s
notion
of
phronesis,
or
‘practical
wisdom’,
which
he
urges
the
philosophically
trained
to
pursue
in
their
worldly
interactions
(Aristotle
1955),
but
Buddhist
ethics
does
not
have
as
its
ultimate
purpose
the
pursuit
of
virtue
as
an
ideal
or
end
in
itself.
Better
comparisons
might
be
drawn
with
the
‘art
of
living
literature’
(Dohmen
2007;
Foucault,
1988,
2005;
Irigaray
2002a;
Schmid
2004)
and
the
ethical
implications
of
Polanyi’s
notions
of
participation
and
in‐dwelling
(Polanyi
1962;
Polanyi
&
Allen
1997).
The
purpose
of
Buddhist
ethics
is
to
provide
a
pragmatic
basis
from
which
meditation
and
insight
can
be
pursued,
facilitating
the
realization
of
nibbana
(Nirvana
Skt.).
Nibbana
exists
in
the
here‐and‐now
and
is
merely
masked
by
wrong
ideas
about
self‐ existence.
Once
experientially
apprehend
(non)action
is,
to
borrow
from
Nietzsche,
‘beyond
good
and
evil’.
Paradoxically,
the
culmination
of
Buddhist
training
in
ethics
consists
in
liberation
from
ethics.
References
Aristotle
(1955)
The
Nichomachean
Ethics,
trans.
J.A.K.
Tomson,
Harmondsworth:
Penguin.
Dohmen,
J.
(2007)
Tegen
de
Onverschilligheid:
Pleidooi
voor
een
moderne
levenskunst.
Amsterdam:
AMBO.
Foucault,
M.
(1988)
The
Care
of
the
Self,
The
History
of
Sexuality,
Volume
III:
Random
House.
Foucault,
M.
(2005)
The
Hermeneutics
of
the
Subject
(G.
Burchell,
Trans.):
Picador.
Irigaray,
L.
(2002a)
Between
East
and
West
:
from
singularity
to
community.
New
York:
Columbia
University
Press.
Jones,
C.,
Parker,
M.
and
ten
Bos,
R.
(2005)
For
Business
Ethics,
London:
Routledge.
Parker,
M.
(Ed.)(1998)
Ethics
and
Organizations,
London:
Sage.
Polanyi,
M.
(1962)
Personal
Knowledge:
Towards
a
PostCritical
Philosophy
(2nd
ed.).
London:
Routledge
&
Kegan
Paul.
Polanyi,
M.,
and
Allen,
R.
T.
(Eds.)(1997)
Michael
Polanyi:
Selected
Papers
on
Society,
Economics
and
Philosophy,
Rutgers:
Transaction
Publishers.
Rhys
Davids,
T.W.
(1903/1993)
Buddhist
India,
Delhi:
Motilal
Banarsidass
Publishers.
Schmid,
W.
(2004)
Mit
sich
selbst
befreundet
sein:
Von
der
Lebenskunst
im
Umgang
mit
sich
selbst:
Suhrkamp
Verlag.
‐
23
‐
23
Better
payers?
An
empirical
study
of
the
trade
credit
practices
of
signatories
of
payment
codes
and
members
of
FTSE4Good
Christopher
J.
Cowton
University
of
Huddersfield
Business
School
Dr
Leire
San
Jose
University
of
Huddersfield
Business
School
University
of
the
Basque
Country,
Bilbao,
Spain
Background
Trade
credit
can
be
defined
as
a
form
of
interfirm
relationship
in
which
suppliers
lend
money
to
their
clients
(Meltzer,
1960)
or
in
a
similar
simple
way
as
a
part
of
a
joint
commodity
and
financial
transaction
in
which
the
seller
allows
delayed
payment
for
its
good
or
service
to
their
customers
(Mian
&
Smith,
1992,
1994;
Lee
&
Stowe,
1993).
This
means
that
when
goods
or
services
are
delivered
to
a
firm
for
use
in
its
production
they
are
not
paid
for
immediately
(McMenamin,
1999;
Arnold,
2005;
Brealey,
Myers
&
Allen,
2006).
As
finance
textbooks
(e.g.
Van
Horne
&
Wachowicz,
2001;
Ross
et
al.,
2005;
Brealey
et
al.,
2006)
and
conventional
commercial
wisdom
point
out,
it
is
(ceteris
paribus)
to
the
benefit
of
businesses
to
delay
paying
suppliers
as
long
as
possible
in
order
to
take
advantage
of
a
free
source
of
finance.
Such
practices
raise
ethical
issues.
Delay
(or,
even
worse,
default)
by
customers,
especially
major
ones,
can
have
severe,
if
not
financially
fatal,
consequences
for
suppliers,
with
repercussions
in
turn
for
their
own
suppliers
and
other
stakeholders
such
as
employees.
This
has
become
increasingly
widely
recognised
with
the
recent
arrival
of
the
credit
crisis
and
an
economic
downturn.
Public
Payment
Initiatives
Although
brought
into
sharper
focus
by
current
economic
problems,
the
promptness
and
clarity
of
payments
related
to
trade
credit
have
been
subject
to
various
initiatives
in
the
UK
in
recent
years.
Plcs
(and
Plc
subsidiaries
which
qualify
as
‘large’
companies)
were
required
to
disclose
their
policy
on
the
payment
of
trade
creditors
in
the
United
Kingdom5
by
the
Companies
Act
1985.
The
“Policy
on
the
Payment
of
Creditors”
(Part
VI)
established
that
companies
should
settle
the
terms
of
payment
with
suppliers
when
agreeing
the
terms
of
each
transaction,
ensure
that
those
suppliers
are
made
aware
of
the
terms
of
payment,
and
abide
by
those
terms.
Moreover,
the
annual
report
should
disclose
the
company’s
policy
to
follow
any
code
or
standard
on
payment
practice,
and
if
so,
the
name
of
the
code
or
standard
and
the
place
where
information
about,
and
copies
of,
the
code
or
standard
can
be
obtained.
This
aspect
of
the
Companies
Act
has
been
active
since
1997.
Finally,
It
is
now
a
requirement6
that
the
directors’
report
should
make
a
quantitative
statement
relating
the
amount
outstanding
to
suppliers
to
the
total
invoiced
during
the
year.
5 6
SI
(Statutory
Instrument)
1996/189.
Companies
Act
1985
(Directors’
Report)
(Statement
of
Payment
Practice)
Regulations
1997.
‐
24
‐ 24
No.
of
days
=
Trade
creditors
at
the
end
of
the
year
x
365
Aggregate
amount
invoiced
by
suppliers
during
the
year
This
latter
figure
gives
an
insight
into
company
practice,
to
complement
the
policy
statements
they
might
also
make.
The
payment
codes
that
the
companies
in
our
sample7
sign
are
two:
“Prompt
payers:
in
good
company”
and
“Better
Payment
Practice”.
The
first
one,
“Prompt
payers:
in
good
company”,
is
the
voluntary
code
of
practice
that
was
promulgated
by
the
Confederation
of
British
Industry
(CBI)
from
1991.
A
further
development
in
1997
was
the
publication
of
the
Department
of
Trade
and
Industry
(DTI)
document
“Better
Payment
Practice”,
which
contains
guidance
about
giving
and
taking
trade
credit.
This
superseded
the
CBI
code.
More
recently,
in
December
2008
the
ICM
(Institute
of
Credit
Management),
on
behalf
of
BERR
(Department
for
Business,
Enterprise
and
Regulatory
Reform),
has
developed
a
further
version
of
this,
the
“Prompt
Payment
Code”,
which
is
focused
on
three
main
areas:
a
commitment
to
pay
suppliers
on
time;
giving
clear
guidance
to
suppliers;
and
encouraging
good
payment
practice.
The
focus
of
the
payment
codes
and
Companies
Act
1985
about
policy
on
the
payment
of
creditors
is
close.
Both
are
concerned
with
establishing
agreement
about
payment
terms,
with
giving
full
and
accurate
information
to
suppliers,
with
making
a
commitment
to
pay
suppliers
on
time
and
with
describing
conflict
resolution
steps.
Those
initiatives,
at
least
theoretically,
are
designed
to
encourage
“better”
behaviour
by
companies
in
dealing
with
their
suppliers.
The
focus
of
the
paper
There
are
several
technical
and
ethical
questions
that
can
be
asked
about
trade
credit.
Two
particular
aspects
are
focused
upon
in
this
paper.
First,
we
will
analyze
the
differences
between
companies
that
have
signed
a
payment
code
and
those
that
have
not.
In
particular,
do
signatories
pay
suppliers
more
quickly?
Second,
is
there
any
evidence
that
companies
that
might
be
seen
as
relatively
“good”,
in
a
general
sense,
pay
their
suppliers
more
quickly?
We
investigate
this
by
comparing
companies
that
are
members
of
the
FTSE4Good
index
with
those
that
are
not
members
(see
www.ftse.com).
FTSE4Good
contains
many
criteria,
but
none
tackles
payment
policy
towards
suppliers.
So
in
this
paper
we
address
the
following
question:
are
companies
in
the
FTSE4Good
index
better
payers
than
companies
that
are
not
included
in
this
index?
References
Arnold,
G.
2005.
Corporate
Financial
Management,
3th
edition.
Pearson
education
Limited.
England.
Brealey,
R.A.,
S.C.
Myers
&
F.
Allen.
2006.
Principles
of
Corporate
Finance,
8th
Edition.
New
York:
McGraw‐Hill
Irwin.
Lee,
Y.
&
Stowe,
J.
1993.
‘Product
Risk,
Asymmetric
Information
and
Trade
Credit.’
Journal
of
Financial
and
Quantitative
Analysis,
March,
nº.1,
285‐300.
McMenamin,
J.
1999.
Financial
Management.
An
Introduction.
Routledge,
New
York.
Meltzer,
A.
1960.
‘Mercantile
Credit
Monetary
Policy,
and
Size
of
Firms.’
The
Review
of
Economics
and
Statistics,
November,
42,
429/437.
Mian,
S.
&
Smith,
C.,
Jr.
1992.
‘Accounts
Receivable
Management
Policy:
and
Evidence”,
The
Journal
of
Finance,
March,
42
(1),
169‐200.
7
See
Appendix
1
for
information
about
the
sample
and
Appendix
2
for
a
better
understanding
of
the
technical
characteristics
of
the
study.
‐
25
‐ 25
Mian,
S.
&
Smith,
C.,
Jr.
1994.
‘Extending
Trade
Credit
and
Financing
Receivables.’
Continental
Bank,
Journal
of
Applied
Corporate
Finance,7
(1),
75‐84.
Ross,
S.A.,
R.W.
Westerfield
&
J.
Jaffe.
2005.
Corporate
Finance,
7th
Edition.
New
York:
McGraw
Hill.
Van
Horne,
J.C.
&
J.M.
Wachowicz.
2001.
Fundamentals
of
Financial
Management,
11th
Edition.
Upper
Saddle
River,
NJ:
Prentice
Hall.
Appendix
1.
The
sample
Secondary
data
is
a
valuable,
and
arguably
under‐exploited,
source
of
empirical
insights
of
relevance
to
business
ethics
(Cowton,
1998).
In
this
case,
the
requirement
for
companies
to
disclose
in
their
directors’
report
information
about
their
payment
policy
and
practice
has
provided
the
opportunity
to
construct
a
database
relevant
to
a
consideration
of
the
ethics
of
trade
credit.
The
database
contains
several
fields
for
a
sample
of
200
companies
comprising
the
following:
•
100
companies
from
the
FTSE
100;8
•
50
companies
from
the
FTSE
250
(i.e.
20%,
randomly
selected);
and
•
50
smaller
companies
from
outside
the
FTSE
350,9
i.e.
the
FTSE
SmallCap
(14%,
randomly
selected).
Because
FTSE
100
companies
dominate
the
stock
market,
the
sample
of
200
companies
represents
approximately
85%
of
the
market
capitalization
of
UK
companies.
The
database
has
been
populated
using
data
obtained
from
the
FAME
database
or
directly
from
annual
reports
sourced
from
company
websites
or
via
the
Financial
Times
Annual
Report
Service.
Appendix
2.
The
technical
characteristics
of
the
study
UNIVERSE
UK
Companies.
FTSE
All‐Share
Constituents
&
Weightings
(100,
250,
SmallCap)
SAMPLE
200
companies
(around
50%
FTSE4Good)
SAMPLING
Systematic
random
probabilistic
sample
TARGET
GROUP
FTSE
companies
with
payment
policy
in
Annual
Report
(Directors’
Report)
DATA
The
data
of
companies
have
been
taken
of
Annual
Report
of
FTSE
companies
2007
and
FAME
Database
in
2007
TECHNIQUE
Review
of
Annual
Reports
2007
DATE
PERFORMED
Field
work
was
carried
out
on
November
2007
(choose
sample
and
collect
available
2007
Annual
Reports)
and
November
2008
(collect
the
rest
of
2007
Annual
Reports,
review
data
comparing
Annual
8
At
the
time
of
constructing
the
database
there
were
actually
102
companies
in
the
FTSE
100,
but
we
have
omitted
Royal
Dutch
Shell
and
Schroders
N/V
because
of
their
unusual
ownership
structure.
9
FTSE
100
+
FTSE
250
=
FTSE
350
‐
26
‐ 26
Reports
and
FAME,
and
clean
the
sample)
MARGIN
ERROR
OF
Em=
±
3.77%
with
a
confidence
level
of
95%,
p=q=0.5,
for
overall
data
‐
27
‐ 27
Integration
of
people
with
disabilities
to
the
world
of
work.
Is
it
an
act
of
CSR
or
business
reality?
Sara
Csillag,
Roland
Szilas
and
Andras
Szentkiralyi
Corvinus
University
of
Budapest
After
1990,
in
Hungary,
major
economic
and
societal
changes
took
place.
In
line
with
the
changes
of
the
economic
structure
and
the
labour
market,
hundred
thousands
of
people
left
the
‘world
of
work’.
Unemployment
dramatically
increased
just
like
the
number
of
Hungarians
becoming
disability
pensioners
or
receiving
other
kinds
of
social
allowances.
According
to
The
Hungarian
Statistical
Office
(KSH),
in
2002
there
were
656
thousand
people
in
Hungary
(between
18
and
65
years
of
age),
who
had
a
chronic
health
problem,
and
only
14%
of
them
were
present
in
the
labour
market.
The
costs
of
this
mass
inactivity
are
huge
for
both
the
individual
and
the
society:
according
to
the
results
of
the
nation‐wide
Hungarian
Health
Survey
(Hungarostudy
2002)
those
citizens,
who
received
disability
pensions
and
were
not
working
at
all,
reported
significantly
worse
results
concerning
quality
of
life,
depression,
satisfaction,
and
hope.
(Steiner
and
Berghammer,
2006,
in
Kopp
and
Kovács,
2006).
In
this
paper
we
briefly
discuss
an
experimental
vocational
integration
model,
workgroup
integration
model
(at
the
same
time
differentiate
it
from
segregated
employment
models).
We
show
the
findings
of
our
research
from
the
point
of
view
of
employers
and
participants
concerning
the
following
questions.
(1)
What
are
the
most
important
corporate
drivers
of
employing
people
with
disabilities?
(2)
Do
companies
consider
employing
people
with
disabilities
as
act
of
corporate
social
responsibility,
a
kind
of
diversity
management
tool
or
simple
business
transaction?
(3)
What
do
the
participants
of
the
workgroup
integration
process
think
about
those
corporate
drivers?
Our
research
methods
are:
semi‐structured
interviews
with
all
the
stakeholders
of
the
workgroup
integration
program
(people
with
disabilities,
mentors,
top
managers
of
employer
companies,
colleagues
at
employer
companies,
altogether
40
interviews),
non‐participant
observation
of
workplaces,
questionnaires
(Hungarian
Health
Survey
Panel,
Hunt
motivation
test)
and
psychological
tests.
Indicative
references
K.
Basu
–
G.
Palazzo
(2005):
An
inductive
typology
for
Corporate
Social
Responsibility.
Academy
of
Management
Best
Conference
Papers
2005
A.
B.
Carroll
(1999):
Corporate
social
responsibility.
Evolution
of
a
definitional
construct.
Business
and
Society,
38(1)
D.
Dagit,
D.
Lathrop
(2004):
A
Guide
to
Managing
Persons
with
Disabilities.
The
Diversity
Factor
Group
Insights
Volume
12,
Number
3
D.
Hagner,
B.
Cooney
(2003):
Building
employer
capacity
to
support
employees
with
severe
disabilities
in
the
workplace.
Work
21
(2003)
77–82
R.W.
Mackelprang,
Salsgiver
R.O.
(1996):
People
with
disabilities
and
social
work:
historical
and
contemporary
issues.
1996
Jan;
41(1):7‐14. javascript:PopUpMenu2_Set(Menu8560321);
D.Melé
–
E.
Garriga
(2004):
CSR
theories
‐
mapping
the
territory,
Journal
of
Business
Ethics,
53,
51‐71
R.
L.
Morgan,
M.
Alexander
(2005):
The
employer’s
perception:
Employment
of
individuals
with
developmental
disabilities.
Journal
of
Vocational
Rehabilitation
23
39–49
‐
28
‐ 28
A.
Yue:
Acquired
Disability
and
Returning
to
Work
(2008):
Towards
a
Stakeholder
Approach.
Journal
of
Workplace
Rights;
Jan2008,
Vol.
13
Issue
1,
p73‐91
C.
Woodhams,
A.
Daniely
(2000):
Disability
and
diversity:
a
difference
too
far?
Personal
Review,
Vol
29,
No3.
2000
Kopp
M,
Kovács
M
(editors)
(2006):
A
Magyar
népesség
életminősége
az
ezredfordulón,
Semmelweis
Kiadó,
Budapest
‐
29
‐ 29
Understanding
the
Making
of
an
Ethical
Decision
Simon
Dawson
Bristol
Business
School,
University
of
the
West
of
England
I
am
researching
factors
that
drive
management
decision‐making.
Particularly
I
am
examining
the
frequently
observed
bias
towards
quantitative
factors
–
often
related
to
money,
and
away
from
qualitative
factors
–
often
related
to
people
(Watson,
2001).
My
literature
research
has
investigated
the
role
of
values
in
the
generation
of
behaviour
and
I
believe:
H1
there
is
no
direct
link
between
a
person’s
expressed
values
and
the
moral
or
ethical
status
of
their
behaviour;
My
field
research
indicates
that:
H2
the
value
of
personal
‘career
survival’
is
a
dominant
factor
that
affects
management
behaviour;
and,
H3
the
application
of
this
value
may
take
into
account
ethical
or
moral
codes
if
they
affect
‘career
survival’.
Definitions
My
research
is
based
on
the
relationship
between
values,
morals
and
ethics
as
follows.
Values
I
take
this
term
as
applying
to
individuals
and
indicating
what
they
value;
that
is,
what
is
important
to
them.
This
definition
can
incorporate
any
of
the
various
classification
systems
that
have
been
devised
(for
example
Rescher
(1969),
Rokeach
(1973)),
I
also
view
value
as
a
complex
idea
in
the
nature
of
a
‘gestalt’
as
described
by
Frondizi
(1971)
[the
paper
will
include
a
demonstration
of
a
gestalt
using
twigs
placed
by
me
and
twigs
placed
by
an
Ikebana
student].
Morals
When
these
personal
values
are
enacted,
it
is
common
to
apply
a
socially
good
or
bad
assessment
to
indicate
the
morals
or
morality
of
the
action;
it
is
then
possible
to
introduce
judgements
such
as
‘immoral’.
Ethics
When
values
are
enacted
we
can
also
apply
minimum
standards
of
social
acceptability,
so
indicating
the
ethics
or
ethical
position
of
the
action;
it
is
then
possible
to
introduce
judgements
such
as
‘unethical’.
These
minimum
standards,
as
codes
of
ethics
are
particularly
used
in
professions
and
socially
aware
businesses.
My
research
Methodology
There
has
been
little
agreement,
despite
much
research,
on
the
links
between
values
and
behaviour.
Much
research
is
quantitative,
and
much
research
is
built
on
Rest’s
theory
(quoted
by
O'Fallon
&
Butterfield
(2005))
–
both
of
these
I
will
argue
impede
understanding
in
this
area.
My
research
adopts
a
different
perspective,
using
the
concept
of
the
inter‐subjective
field
((MacKewn,
1997),
(Stolorow,
Brandchaft,
&
Atwood,
2000)).
Some
key
features
are
that:
‐
30
‐ 30
• •
people
cannot
easily
be
understood
in
isolation,
they
operate
as
integral
and
interactive
entities
within
a
socio‐cultural
background
–
they
operate
in
a
field;
human
behaviour
cannot
be
attributed
to
any
single
cause
but
arises
from
the
interlocking
forces
of
a
field;
and:
• because
the
field
and
the
forces
operating
within
it
are
in
continual
flux,
individuals
will
constantly
change
their
perspective,
from
moment
to
moment;
• as
all
aspects
of
the
field
are
interconnected,
change
in
any
part
of
the
field
is
likely
to
affect
the
whole
field;
• People
continually
organise
and
reorganise
their
perception
of
their
circumstances,
making
some
aspects
of
the
field
figural
while
others
become
background.
Applying
this
perspective,
the
research
is
collecting
micro
case
studies
(vignettes
of
real
experiences)
to
determine
whether
patterns
may
exist
that
inform
social
awareness.
This
process
has
been
described
by
Flyvberg
(2001)
and
a
major
research
programme
examining
North
American
cultural
views
(Bellah,
Madsen,
Sullivan,
Swidler,
&
Tipton,
1985).
Data
collection
This
research
is
interviewing
managers
[n=40]
of
varying
genders
and
cultural
groups
[details
will
be
available
at
the
conference
together
with
audio
extracts
from
several
case
study
interviews
–
the
subjects
have
already
agreed].
Interviews
are
to
elicit
actual
examples
of
decision‐making
in
two
or
more
different
contexts
–
for
instance
a
small
company
and
a
large
company.
Preliminary
results
The
results
are
being
categorised
by
identifying
the
figural
factors
affecting
the
decisions
made.
Preliminary
results
indicate
that
the
most
figural
value
affecting
a
manager’s
decision
is
career
survival.
This
is
in
accordance
with
Harrison
and
Pelletier
(2000
p462)
who
describe
the
teleological
pull
of
the
successful
management
decision.
Enacting
this
value
is
reported
by
data
subjects
to
take
into
account
moral
and
ethical
codes
if
they
are
thought
to
be
important
to
the
outcome
of
the
decision.
I
believe
that
cases
such
as
Enron
are
a
result
of
errors
in
wrongly
assessing
the
importance
of
ethical
transgression
to
career
survivability
decisions.
References
Bellah,
R.
N.,
Madsen,
R.,
Sullivan,
W.
M.,
Swidler,
A.,
&
Tipton,
S.
M.
(1985).
Habits
of
the
Heart:
Individualism
and
Commitment
in
American
Life.
London:
University
of
California
Press.
Flyvberg,
B.
(2001).
Making
Social
Science
Matter:
Why
Social
Science
Inquiry
Fails
and
How
it
Can
Succeed
Again.
Cambridge:
Cambridge
University
Press.
Frondizi,
R.
(1971).
What
is
Value
?
An
Introduction
to
Axiology.
La
Salle:
Open
Court
Publishing.
Harrison,
E.
F.
&
Pelletier,
M.
A.
(2000).
The
essence
of
management
decision.
Management
Decision,
38(7),
462‐469.
MacKewn,
J.
(1997).
Developing
Gestalt
Counselling.
London:
Sage.
O'Fallon,
M.
J.
&
Butterfield,
K.
D.
(2005).
A
Review
of
the
Ethical
Decision‐Making
Literature
1996‐2003.
Journal
of
Business
Ethics,
59,
375‐413.
Rescher,
N.
(1969).
Introduction
to
Value
Theory.
Englewood
Cliffs:
Prentice‐Hall.
Rokeach,
M.
(1973).
The
Nature
of
Human
Values.
New
York:
The
Free
Press.
Stolorow,
R.
D.,
Brandchaft,
B.,
&
Atwood,
G.
E.
(2000).
Psychoanalytic
Treatment:
An
Intersubjective
Approach.
Hillsdale
NJ:
The
Analytic
Press.
Watson,
J.
C.
(2001).
Qualitative
vs.
Quantitative:
Myths
of
the
Culture
and
Practical
Experience.
Paper
presented
at
the
34th
Hawaii
International
Conference
on
Systems
Sciences.
‐
31
‐ 31
A
Transactional
Account
of
Business
Ethics:
A
Single
Methodology
for
a
Diverse
Subject
James
Dempsey
University
of
Stirling
/
University
of
St
Andrews
The
questions
that
are
typically
grouped
under
the
heading
of
‘business
ethics’
are
many
and
diverse:
for
example,
questions
about
the
ethical
duties
that
fall
on
individuals
while
working
in
corporations,
about
how
these
duties
relate
to
a
broader
picture
of
moral
responsibility,
and
about
how
the
two
can
be
reconciled
while
still
retaining
relevance
to
individuals
facing
dilemmas
in
their
daily
lives.
Furthermore,
questions
are
asked
about
the
nature
of
corporations
themselves,
what
place
they
fill
amongst
the
objects
and
agents
that
populate
both
the
moral
and
legal
landscapes,
and
how
the
relations
between
all
such
entities
affect
the
duties
to
which
each
is
subject.
The
answers
we
give
to
these
questions
will,
in
turn,
colour
our
approach
to
another
set
of
questions
that
ask
about
the
nature
and
ethics
of
business
that
is
not
predicated
on
the
existence
of
corporations.
Often
these
questions
are
tackled
in
isolation
without
considering
the
implications
for
the
broader
pictures
of
business
ethics,
and
morality
in
general.
This
is
unfortunate,
as
a
result
that
appears
satisfactorily
to
address
problems
within
a
particular
narrow
scope
often
has
extremely
counterintuitive
implications
elsewhere.
In
this
paper
I
will
argue
for
a
common
methodological
framework
for
addressing
all
the
issues
that
fall
within
the
broad
scope
of
business
ethics.
I
will
start
with
some
examples
of
how
narrow
approaches
to
certain
questions
have
led
to
problems
in
constructing
generally
coherent
accounts
of
business
ethics:
for
example,
theories
that
have
asked
in
whose
interest
corporations
should
be
governed,
with
the
claims
of
shareholders
and
other
‘stakeholders’
compared
and
contrasted,
have
often
assumed
we
can
provide
a
coherent
answer
to
questions
about
what
corporations
are
independent
of
our
answers
to
these
questions.
I
will
suggest
that
the
concept
upon
which
a
common
methodology
should
be
constructed
is
one
familiar
both
to
philosophical
and
commercial
dialogues
–
that
of
a
‘transaction’.
The
definition
of
a
transaction
that
I
give
will
be
broader
than
traditional
accounts,
in
which
the
free
use
of
a
certain
kind
of
authority
to
acquire
new
obligations
and
rights
by
all
parties
is
a
necessary
condition
for
a
transaction
to
occur.
My
account
will
incorporate,
amongst
other
features,
both
purely
causal
aspects
and
an
interpretation
of
intention
that
does
not
presuppose
freedom.
I
will
argue
that,
understood
in
this
way,
transactions
provide
both
the
normative
and
descriptive
tools
necessary
to
form
the
basis
of
solutions
to
the
diverse
questions
encompassed
within
the
sphere
of
business
ethics.
Having
done
this,
I
will
offer
some
reasons
for
thinking
that
a
transactional
account
is
normatively
justified,
beyond
an
appeal
to
its
broad
explanatory
power.
Indeed,
while
I
will
not
press
the
point,
I
will
suggest
that
more
than
just
linking
an
account
of
business
ethics
to
broader
ethical
theory,
a
transactional
analysis
is
the
most
satisfactory
account
we
can
form
of
ethics
per
se.
In
this
sense,
transactions
not
only
provide
the
tools
for
locating
the
questions
of
business
ethics
with
respect
to
each
other,
but
also
for
locating
business
ethics
itself
in
the
broader
descriptive
and
normative
landscape
of
human
interaction.
Returning
to
my
earlier
examples,
I
will
show
how
some
common
questions
in
business
ethics
may
be
approached
through
a
transactional
analysis,
and
how
they
then
come
to
be
integrally
and
coherently
related
to
each
other.
For
example,
transactional
analysis
shows
that
the
basic
question
we
need
to
ask
relates
to
the
duties
acquired
by
individuals
as
a
result
of
the
‐
32
‐ 32
transactions
in
which
they
are
engaged;
in
this
way,
a
continuum
is
established
between
duties
acquired
in
a
business
context,
and
those
acquired
through
other
aspects
of
an
individual’s
life.
Questions
about
corporations
and
their
nature
are
now
secondary:
corporations,
and
institutions
more
generally,
exist
only
as
a
result
of
transactions
between
individuals,
each
being
identified
with
a
set
of
transactions
of
a
particular
kind
that
form
a
nexus.
The
nature
of
the
transactions
and
the
nexus
they
form
define
the
nature
of
the
corporation.
In
fact,
all
aspects
of
a
corporation,
moral,
legal
and
ontological,
now
supervene
on
the
relevant
aspects
of
the
transactions
of
which
they
are
formed.
Finally,
if
a
transactional
model
is
to
answer
first
order
questions
that
are
relevant
to
the
decisions
made
by
individuals
in
the
course
of
their
business
lives,
further
specification
will
be
required.
I
will
conclude
by
suggesting
what
further
work
will
need
to
be
done
in
order
to
achieve
this.
‐
33
‐ 33
Business
Ethics:
Finding
the
truth
of
things
in
Unicentral
and
Multi central
configurations
Kevin
R.
Dixon
This
paper
explores
the
ethical
challenges
and
dilemmas
encountered
and
experienced
in
making
choices
based
upon
morality
and
the
interpretation
of
ethical
theory
in
uni‐central
and
multi‐central
organisations.
Drawing
upon
case
studies,
over
a
period
of
ten
years,
from
the
perspective
of
policy
maker,
professional
accountant
in
government,
internal
consultant,
and
as
an
independent
consultant
and
educator,
the
author
uses
his
personal
experience
of
changed
roles
and
shifting
identities
to
find
the
truth
of
power,
politics,
social
conflict
and
energies
involved
in
two
perspectives,
the
micro
and
macro
business
environment
in
each
of
the
cases.
The
author
links
these
‘energies’
to
ethical
challenges
and
debates
about
globalisation,
corporate
governance
and
leadership,
to
family
and
culture.
Using
cameos
of
uni‐central
and
multi‐central
organisation
across
sectors;
in
voluntary
and
community
settings,
a
Local
Authority,
and
a
Department
of
Health
Agency;
the
author
questions
to
what
extent
family,
education,
community,
business
and
government
shape
and
determine
ethical
theories
in
use.
The
author’s
findings
are
that
the
‘ethical
stance’
of
the
individual
and
organisation
is
both
shaped,
and
shaped
by,
the
context
in
which
he/she
inhabits,
the
complexity
of
modern
life,
increasing
technologies,
has
created
illusions
and
delusions
that
are
both
‘harnessing’
and
‘harrowing’.
The
illusions
and
delusions
have
led
to
increased
dependency,
ambivalence
and
ambiguity
about
choice
and
difference,
conflated
by
conformity
and
denial.
The
splitting
off
of
the
good
and
bad
character
is
now
projected
on
to
the
money
markets
as
if
governments
have
had
no
responsibility
for
setting
the
right
tone,
in
regulation
and
enforcement,
and
are
powerless
to
engage
with
the
dark
forces
that
lie
within...
In
this
‘phantasmagoria’
the
withholding
of
money
as
‘the
energy
of
things
in
transit’
by
the
consumer
is
an
unconscious
wilful
withdrawal
of
allegiance
from
leadership;
a
rebellion
against
leaders
it
does
not
trust,
that
has
lied
and
deceived.
In
this
phantasmagoria,
the
paper
implies
the
need
for
individuals,
to
learn
from
the
history
of
events,
to
reflect
and
re‐engage
with
understanding
their
own
sense
of
morality
and
ethics,
to
find
the
truth
of
things
from
within
themselves.
‐
34
‐ 34
The
World
At
Your
Doorstep.
The
Ethical
Legitimacy
Of
Drug
Testing
In
Sport:
The
Relevance
Of
Organisational
Justice
As
A
Counterveiling
Model,
And
The
Wider
Lessons?
Anthony
Fenley
Centre
For
Employment
Studies
Research,
University
Of
The
West
Of
England,
Bristol
The
growth
in
drug
testing
and
the
issues
surrounding
it
have
elevated
the
activity
into
a
key
consideration
when
examining
modern
working
and
employment
relationships.
This
is
especially
true
in
the
context
of
sport
where
glaring
publicity
has
attached
itself
to
the
testing
phenomena
in
the
wake
of
sporting
authorities
goals
of
maintaining
the
integrity
of
their
respective
sports.
This
high
profile
appears
to
apply
not
only
to
drugs
as
a
mode
of
performance
enhancement,
but
also
to
the
recreational
use
of
drugs
where
laws
are
transgressed,
and
the
reputation
of
sports
personalities
as
role
models
breached.
However
testing
also
raises
questions
in
respect
of
human
rights
and
the
encroachment
of
what
might
be
regarded
as
the
sportsman
or
woman’s
‘private
space’,
this
is
related
to
issues
of
work‐life
balance.
In
addition
there
are
more
general
concerns
concerning
the
reliability
of
testing,
in
respect
of
the
chain
of
custody
question,
and
the
validity
of
the
tests
themselves,
and
the
overall
impact
of
these
matters
on
the
livelihood
and
reputation
of
sports
people
in
the
context
of
highly
pressurised
work
environments.
The
first
part
of
this
paper
seeks
to
build
on
a
previous
more
general
study
undertaken
by
the
author,
who
sought
to
identify
the
concerns
of
employees
towards
drug
testing,
and
where
appropriate
review
the
policy
positions
taken
by
trade
unions
and
representative
organisations.
In
addition
it
will
review
other
evidence
from
the
literature
in
order
to
place
the
issues
in
sport
within
a
wider
context
of
employment
and
performance
relationships.
The
above
will
form
the
basis
for
the
second
part
of
the
paper,
which
is
to
examine
the
content
and
application
of
the
World
Sport
Anti
Doping
Agency’s
regulations
on
drug
testing,
including
the
requirement
to
be
available
for
testing.
It
will
consider
to
what
extent
this
protocol
is
unique
in
seeking
to
globalise
and
universalise
a
regulatory
framework,
and
give
some
preliminary
considerations
to
the
strengths
and
weaknesses
of
such
an
approach.
It
appears
to
be
an
example
of
‘think
global,
act
local’
where
the
latter
allows
very
little
by
way
of
discretion
on
the
ground
in
how
the
regulations
operate
in
practice
across
both
sporting
and
geographical
boundaries.
This
provides
the
basis
for
the
title
of
this
paper,
and
fits
into
the
ethos
of
the
conference
with
regard
to
the
metaphorical
role
of
place.
This
part
of
the
paper
will
examine
to
what
extent
a
universal
ethical
underpinning
provides
both
a
theoretical
and
practical
legitimisation
to
the
Agency’s
regulatory
regime
as
it
operates,
and
is
applied
in
different
countries
and
different
sport
contexts.
The
third
part
of
the
paper
will
draw
on
academic
literature
and
evidence
from
representative
bodies
of
employees
and
people
in
sports,
which
questions
the
universal
‘one
size
fits
all’
approach.
This
section
will
consider
not
only
the
principles
raised
by
testing
regimes,
but
also
the
empirical
evidence,
which
supports
a
counter
view.
We
will
seek
to
relate
these
to
the
‐
35
‐ 35
wider
debate
on
drug
testing,
and
consider
to
what
extent
there
is
a
commonality
between
workers
in
sports
and
workers
elsewhere.
Finally
the
paper
will
determine
the
relevance
of
the
Organisational
Justice
model
as
an
ethical
means
of
examining
the
operation
of
drugs
testing
regimes
from
the
perspective
of
employees
in
sports,
and
consider
to
what
extent
the
application
of
the
OJ
model
refutes
claims
made
for
the
ethical
legitimacy
of
the
World
Anti‐Doping
(WAD)
Code.
The
paper
will
relate
to
the
conference
themes
by
examining
to
what
extent
the
WAD
Code
is
based
on
a
business
model
Code
of
ethics
at
a
time
when
sports
leadership
is
based
on
a
business
model
of
sports
management
and
arguably
the
promotion
of
organisational
elites
as
the
‘key
players’
in
the
global
phenomena
of
sports.
This
is
a
matter
of
interest
not
just
to
academics,
but
also
to
those
who
earn
their
living
from
sports,
and
those
who
manage
sporting
activities
at
various
levels,
as
well
as
the
wider
public.
‐
36
‐ 36
Cartel
whistle
blowers
and
the
weakest/wicked
link
is...?
Sheilla
Ferraz
Luz
University
of
Hertfordshire
Business
School
Antitrust
Business
ethics
and
the
weakest/wicked
link
is...?
From
2000
to
March
2008
there
have
been
52
decisions
of
price
fixing
arrangements
involving
more
than
150
firms
fined
by
the
European
Commission,
compared
with
21
decisions
throughout
the
nineties.10
The
rapidly
growing
number
of
cartels
that
has
been
uncovered
reveals
undoubtedly,
the
progress
of
antitrust
investigations
many
of
which
have
origin
with
a
cartel
member
coming
forward
to
the
Commission.
The
european
leniency
programme
designed
to
break
the
trust
within
cartel
members
by
inviting
them
to
come
forward
and
denounce
the
agreement
to
the
competition
authorities
has
been
around
for
over
a
decade.
As
a
result,
for
each
leniency
application,
there
were
a
set
of
firms
that
also
belong
to
the
cartel
that
were
betrayed
in
their
agreement
of
confidentiality.
This
papers
aims
to
explore
the
internal
and
external
relationships
of
trust/distrust
developed
within
a
cartel
setting.
Focusing
greatly
on
the
instrumentality
of
the
individual
we
investigate
common
patterns
in
these
cartels
that
had
whistle
blowers,
in
order
to
understand
what
exactly
motivated
the
whistle
blower11
to
act,
and
what
was
the
role
of
the
invidual
in
the
cartel
arrangement.
We
create
a
typology
of
individuals
who
are
likely
to
develop
the
feeblest
trust
relationships
within
the
cartel.
We
argue
that
organisations
ought
to
have
internal
channels
of
support
for
whistle
blowers
unwillingly
involved
in
cartel
activities.
This
internal
structure
will
not
only
serve
as
a
deterrent
to
further
cartel
involvement
but
also,
provide
the
emotional
and
technical
support
for
the
employee
in
order
to
assist
him/her
in
the
due
process
of
leniency
application.
Our
empirical
study
is
based
on
a
set
of
cartels
which
have
been
fined
by
the
European
Commission.
Therefore
we
have
used
their
reports
of
the
antitrust
cases,
as
well
as
condensed
press
releases
from
the
EC
pressroom.
Moreover,
in
order
to
enrich
the
picture
of
the
cartels,
and
given
the
nature
of
cartel
prosecution
in
US
(which
places
its
emphasis
on
the
role
played
by
the
companies’
employees),
we
have
also
made
an
extensive
use
of
the
reports
of
proceedings
of
the
same
cartels
those
challenged
by
the
EC
and
the
US
Antitrust
Department
of
Justice
(hereafter
DJ).
10
Source:
DG
Competition
Cartel
statistics
http://ec.europa.eu/comm/competition/cartels/statistics/statistics.pdf
11
The
term
whistle
blower
has
been
defined
as
the
act
of
disclosing
a
perceived
act
of
wrong
doing
within
the
organization,
by
a
former
or
current
employee
to
someone
or
some
institution
that
may
be
able
to
take
effective
action.
(Near,
and
Miceli,
1996).
‐
37
‐ 37
A
Moral
and
Social
Theory
of
Ethical
Capital
for
Moral
Enterprising
in,
and
through
Organising
and
Organisation
Doug
Foster
University
of
Surrey
Building
on
more
established
research
programmes
on
social
capital
(Adler
and
Kwon,
2002;
Fukuyama,
1995;
2001;
Putnam,
2001)
and
moral
economy
(Sayer,
2005;
Thompson,
1971),
there
is
now
a
growing
interest
in
the
possibility
of
ethical
capital
(Bull
et
al,
2008;
Keller,
2007;
Tsukamoto,
2007).
The
understanding
theorised
here
suggests
that
ethical
capital
is
produced,
reproduced,
reinvented,
and
reduced
(sometimes
altogether)
through
the
interactions
and
actions
of
sentient
beings
with
moral
consciences
in
the
contexts
of
institutions
and
other
environments
which
of
themselves
have
inherited
ethical
capital
produced
by
previous
actors.
The
ethical
capital
inherited
and
subsequently
engaged
with
will
include
precipitations
of
both
the
intended
and
unintended
consequences
of
actions,
and
are
best
conceived
as
emergent
properties;
the
analytical
framework
adopted
here
owes
much
to
the
previous
developments
in
the
morphogenetic
approach
(Archer,
1988,
p.
xxii‐xxv).
In
a
research
area
where
there
would
appear
to
be
special
inclination
to
meta‐ethical
disbelief
(similarly
to
but
co‐terminus
with
theology
‐
e.g.
there
are
those
who
might
otherwise
be
realists
and
cognitivists
but
claim
the
non‐reality
of
the
ethical),
clarity
of
philosophical
trajectory
may
have
particular
pertinence.
The
trajectory
underway
here
is
a
form
of
moral
realism
and
moral
cognitivism,
and
thus
would
seem
to
reject
non‐realist,
non‐cognitivist
positions
which
simply
reduce
the
ethical
to
other
logical
and
empirical
debates,
or
at
best,
subjective
feelings
and
the
appeal
to
others
based
on
these
(Ayer,
1971).
However,
a
potential
confusion
here
is
that
ethical
naturalism
(an
approach
that
social
scientists
undertaking
moral
study
may
find
particularly
attractive)
pertains
to
be
realist
and
cognitivist
and
yet
would
oft
claim
the
reducibility
of
moral
facts
to
other
types,
perhaps
to
biological,
anthropological,
psychological,
sociological,
or
even
theological
ones
(Pigden,
1993).
The
answer
to
this
might
be
that
there
needs
to
be
a
clarified
and
refined
version
of
ethical
naturalism
which,
just
as
it
accepts
the
legitimacy
of
the
distinction
between
biological
and
sociological
facts,
even
if
there
is
at
least
assumed
to
be
overlap
and
inter‐dependency,
accepts
some
level
of
distinction
for
moral
facts
too.
This
should
be
so
even
if
the
separation
is
based
on
what
Archer
(1988,
p.
xiv‐xvii)
calls
analytical
dualism
rather
than
its
philosophical
cousin,
meaning
that
distinctions
of
fact
are
done
for
theoretical
and
methodological
purposes,
rather
than
to
lay
philosophical
claim
to
distinct
entities.
Such
a
qualified
naturalism
also
needs
to
take
account
of
another
feature,
that
whilst
we
might
indeed
be
able
to
describe
‘the
good’,
we
also
need
to
prescribe
it,
so
claim
what
ought
to
be
done,
and
to
be
sufficiently
underdetermined
in
order
to
take
on
this
role.
Thus,
at
least
one
of
the
problems
of
contemporary
emotivism
in
contrast
to
the
sort
of
ethical
naturalism
outlined
above
is
that
it
ignores
such
significant
tasks
as
taking
into
account
a
morality’s
sociology,
an
important
basis
for
establishing
precipitated
ethical
capital.
MacIntyre
strongly
endorses
the
claim
to
the
importance
of
sociological
considerations
to
moral
philosophy
(MacIntyre,
1985,
p.
23),
but
given
that
he
suggests
most
contemporary
moral
philosophy
is
itself
reducible
to
emotivism,
offers
a
rather
pessimistic
view
of
modern
morality
–
What
we
possess,
if
this
view
is
true,
are
the
fragments
of
a
conceptual
scheme,
parts
which
now
lack
those
contexts
from
which
their
significance
derived.
We
possess
‐
38
‐ 38
indeed
simulacra
of
morality
we
continue
to
use
many
of
the
key
expressions.
But
we
have
–
very
largely,
if
not
entirely
–
lost
our
comprehension,
both
theoretical
and
practical,
of
morality.
(MacIntyre,
1985,
p.
2)
Macintyre’s
theme
of
fragmentation
can
be
argued
to
follow
through
into
his
claims
to
the
distinctions
between
practices
or
entire
roles,
and
those
who
undertake
them
who
may
not
give
these
practices
their
former
or
any
other
congruent
and
substantive
moral
content.
He
gives
as
examples
a
Catholic
priest
who
performs
mass
and
other
rites
and
duties
whilst
having
lost
their
faith
or
even
having
views
contrary
to
those
fitting
such
practice,
and
a
trade
union
official
who
partakes
in
such
practices
as
negotiation,
and
campaigning
for
higher
wages
and
better
working
conditions
within
the
contemporary
Capitalist
system,
but
whose
own
beliefs
may
be
revolutionary
(MacIntyre,
1985,
p.
29).
However,
these
very
‘fragments’
and
‘distinction’
of
practices
and
roles
can
be
argued
to
represent,
if
broken,
structures,
which
at
least
set
part
of
the
context
in
which
actors
engage.
Indeed,
Kojeve
(1969)
describes
numerous
post‐Second
World
War
Japanese
practices
such
as
the
Noh
theatre,
and
tea
ceremonies
as
expressions
of
formalized
values
emptied
of
their
human
and
historical
content
–
and
yet
potentially,
as
he
goes
on
to
say
the
source
of
the
most
snobbish
suicides.
We
might
suppose
that
if
people
are
prepared
to
commit
suicide
over
formalized
values
then
MacIntyre
would
seem
to
have
profoundly
underestimated
the
significance
of
various,
fragments,
virtues,
practices
and
roles,
however
far
removed
they
might
be
from
the
contexts
that
may
seemed
to
have
given
them
greater
and
more
convincing
substance.
Indeed,
such
particular
forms
of
‘ethical
capital’
would
seem
to
have
an
affinity
with
Burkeian
tradition
(Burke,
1968,
1st
pub.
1790),
which
in
turn
is
a
major
source
for
contemporary
Conservative
political
ideology.
By
this
understanding,
reason
is
not
required
as
a
basis
for
sustaining
tradition,
but
just
our
own
prejudice
towards
sustaining
any
such
practices,
though
there
is
still
a
‘thin’
rationale
provided
in
terms
of
the
claimed
stability
this
brings
to
society.
For
MacIntyre,
the
very
problem
is
the
rejection
of
rationality
as
the
substantive,
‘thick’
basis
for
tradition,
and
the
emphasis
on
stability
rather
than
a
constructed
(and
arguably
constructive)
arena
of
conflict
(MacIntyre,
1985,
p.
222).
On
his
account
a
living
tradition
is
one
which
is
‘a
historically
extended,
socially
embedded
argument’
an
argument
which
includes
debate
about
what
constitutes
the
goods
of
that
tradition;
if
a
tradition
is
Burkeian,
he
suggests,
it
is
dead
or
dying
(MacIntyre,
1985,
p.
222).
We
might
view
certain
sorts
of
emergent
ethical
capital
similarly.
But
can
‘tradition’
really
capture
the
capacity
or
even
the
need
for
any
such
fragments
to
be
re‐engaged
and
changed
to
produce
new
continuities
of
moral
thinking
and
practice?
Can
the
‘profit‐motive’
and
‘business
efficiency’
really
be
seen
as
dying
traditions
or
weakening
sources
of
ethical
capital?
Alternatively,
could
either
an
old
or
new
rationality
enable
ethical
capital
to
be
re‐appropriated
and
placed
within
new
organisational
forms
such
as
social
enterprises,
so
that
such
profit
can
be
put
to
use
in
an
expanding
circle
(Singer,
1981)
of
moral
commitment
to
society
and
the
environment?
In
answering
the
above
questions
we
shall
build
on
the
previous
sources
and
develop
a
theory
of
moral
agency
through
appropriation
of
Becker
(1963)
and
Hart
(1963),
echoing
previous
work
in
this
area
(Bull
et
al,
2008).
Becker
(1963)
suggests
that
there
are
two
sorts
of
moral
entrepreneur
within
social
groups,
‘ruleenforcers’
and
‘rulecreators’,
with
the
label
of
‘entrepreneur’
being
adopted,
because
he
viewed
both
as
enterprising
acts.
Given
the
substantive
work
done
since
on
defining
the
entrepreneur,
it
might
be
best
to
re‐state
Becker’s
conceptualisation
as
‘enterpriser’
so
as
to
not
do
violence
to
that
latter
body
of
work
or
the
spirit
of
Becker’s.
What
then
does
Hart
have
to
offer
here?
From
a
utilitarian
perspective,
which
in
a
particular
form
has
sometimes
been
argued
to
be
the
moral
framework
for
contemporary
business
and
society,
Hart
nevertheless
suggests
there
is
‐
39
‐ 39
conventional
morality,
which
constitutes
that
shared
by
society
generally
and
its
organisations,
but
also
critical
morality,
which
stands
back
and
asks
whether
such
conventional
morality
is
harmful.
Let
us
put
Becker
and
Hart
together
with
the
little
variation
of
our
own
for
good
measure.
The
conventional
and
enforcing
moral
enterpriser
attempts
to
reproduce
and
even
grow
ethical
capital,
but
on
the
basis
of
MacIntyre’s
thesis,
they
really
have
their
work
cut
out.
Potentially
in
western
society
then,
traditional
deference,
bits
of
religious
morality,
a
democratic
ethos,
and
profit‐driven
economics
all
have
to
somehow
be
made
to
hang
together
or
otherwise
be
reformed
to
cohere.
One
option,
like
the
Lipsky
(1980)
bureaucrat,
is
that
they
are
selective
with
which
rules
and
practices
they
try
and
reproduce.
Perhaps
an
obvious
tactic
is
to
try
stick
with
the
profit‐motive
and
business
efficiency,
and
lose
the
ethical
fragments
that
are
out
of
sympathy
with
this.
Yet
economists
themselves
(Layard,
2005)
are
returning
to
moral
philosophy,
precisely
because
the
profit‐motive
and
purchaser
power
became
ends
in
themselves,
detached
from
what
utilitarianism
was
originally
about
(like
other
philosophies
before
it
in
somewhat
different
ways)
–
happiness,
well‐being,
the
good
life.
While
wealth
creation
makes
positive
difference
in
peoples
lives
up
to
a
point,
other
things
become
important
beyond
this.
The
critical
and
creative
moral
enterpriser
has
an
opportunity
to
re‐engage
elements
of
ethical
capital
in
new
organisational
contexts
like
social
enterprises.
It
is
a
project
they
could
undertake
through
a
more
elaborated
form
of
naturalistic
ethics,
incorporating
the
best
of
virtue,
utilitarian
and
other
normative
ethical
theory
into
an
understanding
of
ethical
capital
that
takes
into
account
continuity
and
contingency
(with
due
acknowledgement
to
Hegel
and
Marx)
in
a
process
and
praxis
of
moral
development
and
change,
and
which
could
justify
and
bring
about
more
commitment
to
greater
flourishing
for
an
ever
expanding
circle
of
life.
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P
and
Kwon,
S.
2002
‘Social
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a
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Archer,
M.S.
1988
Culture
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in
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Cambridge
University
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Ayer,
A.J.
1971
Language,
Truth
and
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Harmondsworth,
Penguin
Becker,
H.
1963
Outsiders,
New
York,The
Free
Press
Bull,
M.,
Ridley‐Duff,
R.,
Foster,
D.
and
Seanor,
P.
2008
‘Ethical
Capital:
The
Neglected
Aspect
in
the
Conceptualisation
of
Social
Enterprise’,
paper
given
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the
Social
Enterprise
Research
Conference,
London
South
Bank
University,
26th‐27th
June.
Burke,
E.
1968
(1st
pub.
1790)
Reflections
on
the
Revolution
in
France,
Harmondsworth,
Penguin
Fukuyama,
F.
1995
Trust.
The
Social
Virtues
and
the
Creation
of
Prosperity,
New
York,
Simon
Schuster
Fukuyama,
F.
2001
‘Social
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civil
society
and
development’,
Third
World
Quarterly,
22
(1):
7‐20
Hart,
H.L.A.
1963
Law,
Liberty,
and
Morality,
Oxford,
Oxford
University
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Keller,
A.C.
2007
‘Smith
versus
Friedman:
Markets
and
ethics’,
Critical
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on
Accountancy,
(18)
159‐188
Kojeve,
A.
1969
Introduction
to
the
Reading
of
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Lectures
on
the
Phenomenology
of
Spirit,
Ithaca
and
London,
Cornell
University
Press
Layard,
R.
2005
Happiness.
Lessons
From
A
New
Science,
London,
Allen
Lane
Lipsky,
1980
StreetLevel
Bureaucracy,
New
York,
Russell
Sage
Foundation
MacIntyre,
A.
1985
After
Virtue.
A
Study
in
Moral
Theory,
London,
Duckworth
‐
40
‐ 40
Pigden,
C.
1993
‘Naturalism’
in
Singer,
P.
(Ed)
A
Companion
to
Ethics,
Oxford
and
Cambridge
MA,
Blackwell
Putnam,
R.
2001
Bowling
Alone:
the
Collapse
and
Revival
of
American
Community,
New
York,
Simon
and
Schuster
Sayer,
A.
2005
‘Approaching
Moral
Economy’
in
Stehr,
N.,
Henning,
C.
and
Weiler,
B.
(Eds)
The
Moralisation
of
Markets,
New
York,
Transaction
Books
Singer,
P.
1981
The
Expanding
Circle:
Ethics
and
Sociobiology,
New
York,
Farrar,
Strauss
and
Giroux
Thompson,
E.P.
1971
‘The
Moral
Economy
of
the
English
Crowd’
Past
and
Present,
50,
76‐136
Tsukamoto,
S.
2007
‘Moral
Agency,
Profits
and
the
Firm:
Economic
Revisions
to
the
Friedman
Theorem’,
Journal
of
Business
Ethics,
Vol.
70,
Issue
2,
pp.
209‐220
‐
41
‐ 41
Friendship
and
Ethics:
The
Implications
For
Organizations
Robert
French
Bristol
Business
School,
University
of
the
West
of
England,
Bristol
From:
David
King
To:
Jonathan
Love
Subject:
Friendship
and
ethics
Hi,
Jon.
I’m
sure
you’re
right
about
the
friendship‐ethics
thing.
It’s
been
around,
I
think,
since
before
Plato’s
Lysis,
where
they
try
to
sort
out
whether
those
who
are
not
‘good’
can
ever
really
be
friends.
Aristotle
was
pretty
sure
only
the
good
could
really
be
friends,
because
otherwise
they’d
always
be
in
it
for
themselves
and
so
only
keep
up
the
friendship
as
long
as
it
suited
them
and
they
stood
to
gain
from
it.
(Friendship
as
utility
–
which
Aristotle
thought
of
as
the
‘lowest’
form…)
I’ve
had
a
look
at
Liz
Spencer
and
Ray
Pahl’s
research
into
friendship
today,
and
the
same
theme
seems
to
be
there
–
despite
the
huge
differences
in
how
we
see
friendship
now
compared
to
in
the
ancient
friendship
tradition.
Pahl
calls
friendship
‘social
glue’,
and
a
big
bit
of
that
is
to
do
with
trust
and
identity
and
so
on.
Any
thoughts?
Dave.
From:
Jonathan
Love
To:
David
King
Subject:
Friendship
and
ethics
Thanks
for
the
message,
Dave.
What
strikes
me
is
that
the
real
power
–
or
impact
or
whatever
–
of
friendship
comes
from
the
fact
that
it’s
one
of
these
relationships
that
exists
‘between’
worlds,
as
it
were.
It’s
obviously
intensely
personal
(or
can
be).
In
fact,
I’m
sure
that’s
one
of
the
reasons
that
organizations
have
never
really
liked
it
–
especially
as
the
intimacy
can
so
easily
lead
to
sexual
intimacy
too,
which
can
really
shatter
the
apparent
bureaucratic
certainties
and
securities…!
But
that’s
the
thing.
It’s
between
personal
and
organizational.
Hence
ethics.
I’m
sure
that’s
the
thought
behind
Aristotle’s
idea
that
friendship
is
more
important
than
justice
and
so
should
be
a
major
concern
of
legislators.
He
said
that
if
you’ve
got
justice
you
still
need
friendship,
whereas
if
you’ve
got
friendship
then
you’ve
automatically
got
justice
too.
‐
42
‐ 42
But
I
didn’t
get
it
the
other
day
when
you
talked
about
‘dislocation’
and
friendship.
What
was
that
about?
Jon.
From:
David
King
To:
Jonathan
Love
Subject:
Friendship
and
ethics
Dear
Jon,
I
think
you
said
it
yourself.
The
‘dislocation’
is
about
the
in‐between‐ness
of
friendship.
I
think
there
are
two
sides.
First
of
all,
friendship
kind
of
slips
through
the
cracks.
It
tends
to
by‐pass
organizational
structures
and
hierarchies.
What
Csikszentmihalyi
writes
about
the
‘flow’,
I’m
sure
applies
to
friendship
at
work.
When
friends
work
together
something
else
happens.
There’s
a
different
kind
of
energy,
because
there’s
a
different
kind
of
understanding
–
and
generosity
too,
I
think.
We’ve
often
realised
that
we
don’t
know
where
ideas
have
come
from.
Each
of
us
thinks
it
was
the
other
one
who
thought
of
it
first!
Then
the
trouble
is
–
well
not
‘trouble’
really,
of
course
–
in
the
‘space’
created
by
friendship,
you
get
a
different
quality
of
idea.
And
if
the
space
is
in
the
foundations,
the
whole
edifice
can
come
tumbling
down!
Not
exactly
what
leaders
and
managers
want…!
Do
you
remember
reading
about
how
the
Nazis
used
to
break
up
their
SS
groups
and
separate
them
off
every
few
weeks,
sending
them
to
join
new
groupings?
I’m
sure
they
recognised
that
if
friendships
did
develop,
people
would
begin
to
think
‘unguarded
thoughts’.
Remember
Blake’s
‘Opposition
is
true
friendship!’?
So
that’s
what
I
meant
by
dislocation.
Hierarchical,
age
and
gender‐based
–
‘official’
–
relationships
can
be
undermined
in
a
way
which
I’m
sure
those
in
power
find
unsettling
and
unwelcome.
Especially,
of
course,
if
they
have
something
to
lose.
But
then
ways
of
thinking
and
acting
can
also
be
dislocated.
That’s
the
greatest
fear.
And
that’s
where
the
ethical
element
is
at
its
strongest,
because
the
heightened
awareness
between
friends
–
and
the
kind
of
contained
space
for
thinking
these
‘unguarded
thoughts’
–
is
just
the
place
(a
dislocated
location)
where
friends
can
see
through
what
is
going
on
–
to
the
‘truth’.
So
many
really
radical
locations
of
fresh
thinking
have
been
based
on
friendship
–
from
the
Greek
‘schools’
of
philosophy
to
Paris
cafés
to
the
Impressionists
to
the
Frankfurt
School…
Sorry!
I’ve
gone
on
a
bit…
But
you
did
ask!
Your
friend,
Dave.
From:
Jonathan
Love
To:
David
King
Subject:
Friendship
and
ethics
‐
43
‐ 43
I
think
we’re
onto
something
here,
Dave!
We
should
write
about
it…
Friendship
and
ethics
–
the
implications
for
organizations.
Something
like
that.
Alles
Gute!
Jon
‐
44
‐ 44
Take
Me
to
Your
Leader:
Towards
a
Fractal
View
of
Ethical
Leadership
Tim
Harle
Bristol
Business
School,
University
of
the
West
of
England,
Bristol
Values,
according
to
a
former
senior
executive,
‘were
central
at
Southwest
Airlines,
but
they
just
happened.’
This
business
leader’s
preference
was
clear:
‘I
think
it's
better
to
decide
upfront
what
they'll
be’
(quoted
in
Gittell,
2003:
226).
For
those
deciding
on
a
set
of
values
upfront,
the
quartet
of
Communication,
Respect,
Integrity
and
Excellence
might
appear
a
good
starting
point.
According
to
its
2000
Annual
Report,
they
were
Enron’s
espoused
values.
As
with
values,
so
with
business
ethics.
Do
they
‘just
happen’,
or
should
we
decide
upfront
what
they
will
be?
And
who
should
decide?
The
perspective
of
this
paper
is
that
ethics,
and
values,
do
not
‘just
happen’.
Western
organisations
cling
to
an
outmoded
view
that
may
be
characterised
as
Newtonian.
If
those
at
the
top
of
organisations
mandate
sound
ethical
values,
then
ethical
behaviour
will
result.
Such
cause
and
effect
thinking
is
exemplified
in
any
number
of
organizational
codes
of
ethics
and
regulatory
regimes.
Insights
from
complexity
theory,
from
evolutionary
biology
and
psychology,
offer
new
perspectives
on
the
business
ethics
discourse.
We
are
encouraged
to
look
at
organizations
as
complex
adaptive
systems.
This
radically
different
approach
offers
both
an
alternative
explanation
to
the
values
which
are
so
demonstrable
at
Southwest
Airlines,
and
the
nature
of
ethical
leadership.
Far
from
‘just
happening’,
values
and
ethical
behaviour
can
be
seen
as
emergent
properties,
evolving
from
the
relentless
consistency
of
leaders
at
all
levels.
While
both
complexity
theory
(Griffin,
2002)
and
evolutionary
theory
have
been
applied
to
ethics
(Clayton
and
Schloss,
2004),
this
paper
seeks
to
move
the
subject
forward
by
applying
another
feature
associated
with
complexity
theory:
that
of
fractals.
The
concept
of
fractal
leadership
has
been
pioneered
by
Wineberg,
who
highlights
the
importance
of
consistency
throughout
an
organization
(2005:
29).
In
this
paper,
we
argue
that
ethical
behaviour
is
encouraged
by
consistency
of
approach.
How
can
front
line
employees
expect
to
behave
in
one
way
if
they
see
the
supervising
board,
or
individual
managers,
behaving
in
another?
How
can
managers
promote
teamwork
if
performance
management
systems
encourage
individual
reward?
In
other
words,
we
should
expect
to
see
repeating
patterns
at
different
levels
in
an
organization.
This
is
where
the
concept
of
fractals
might
help
us:
repeating
patterns
observed
at
different
levels
in
nature
(Mandelbrot
1982).
Popular
examples
range
from
ferns
to
coastlines.
This
alternative
approach
raises
a
series
of
questions
about
organizational
ethics.
We
will
examine
two.
First,
where
is
ethical
leadership
situated?
A
fractal
view
accords
with
advocates
of
distributed,
or
dispersed,
leadership
(Raelin,
2003).
As
the
contrasting
examples
of
Southwest
Airlines
and
Enron
illustrate,
ethics
and
leadership
are
interwoven.
The
CEO
and
first
line
supervisor
should
demonstrate
consistency:
the
subject
matter
of
their
work
might
vary,
but
a
repeating
pattern
in
their
approach
should
be
observable.
Moral
authority
and
responsibility
is
shared.
Secondly,
how
is
ethical
leadership
promoted?
The
pioneering
biologists
Maturana
and
Varela
observed
how
‘We
can
never
direct
a
living
system.
We
can
only
disturb
it.’
(Wheatley
and
Kellner‐Rogers,
1996:
49).
Self‐organization
and
emergence
challenge
direction
and
control.
‐
45
‐ 45
Ciulla
(2008:
58)
highlights
the
difficulties
for
leaders,
whose
work
is
not
as
well
defined
as
professionals
such
as
medics
and
lawyers.
The
best
guard
against
unethical
behaviour
is
not
subscription
to
a
code
of
ethics,
nor
externally
mandated
frameworks,
but
relentless
consistency
of
approach.
Yet
this
cannot
be
controlled
(Streatfield,
2001).
An
emergent
view
emphasises
the
importance
of
consistency
in
small
interactions,
rather
than
‘set
piece’
pronouncements.
However,
criticisms
of
this
approach
can
be
made
from
an
ethical
standpoint.
We
will
address
a
fundamental
challenge:
that
an
emergent
approach
may
result
in
a
consistency
which
does
not
constitute
a
moral
good.
Confronting
a
view
which
states
that
‘Corporations,
of
course,
are
not
biological’
(Brown,
2005:
4),
we
will
suggest
that
the
need
for
disturbance
in
healthy
ecosystems
offers
key
insights.
In
addition,
we
will
highlight
the
importance
of
feedback
loops
in
both
closed
and
open
systems.
In
reaching
tentative
conclusions,
we
will
suggest
areas
where
the
implications
of
a
fractal
approach
to
leadership
may
prove
fruitful,
as
well
as
critical
questions
that
still
need
to
be
addressed.
References
Brown,
Marvin
T
(2005)
Corporate
Integrity:
Rethinking
Organizational
Ethics
and
Leadership.
Cambridge:
Cambridge
University
Press.
Ciulla,
Joanna
B
(2008)
‘Ethics’
in
Antonia
Marturano
&
Jonathan
Gosling
(eds)
Leadership:
The
Key
Concepts.
Abingdon
&
New
York
NY:
Routledge,
pp58‐62.
Clayton,
Philip
and
Schloss,
Jeffrey
(2004)
Evolution
and
Ethics:
Human
Morality
in
Biological
and
Religious
Perspective.
Grand
Rapids
MI:
Eerdmans.
Gittell,
Jody
Hoffer
(2003)
The
Southwest
Airlines
Way:
Using
the
Power
of
Relationships
to
Achieve
High
Performance.
New
York
NY:
McGraw‐Hill.
Griffin,
Douglas
(2002)
The
Emergence
of
Leadership:
Linking
SelfOrganization
and
Ethics.
London
&
New
York
NY:
Routledge.
Mandelbrot,
Benoit
B
(1982)
The
Fractal
Geometry
of
Nature.
New
York
NY:
WH
Freeman.
Raelin,
Joseph
A.
(2003)
Creating
Leaderful
Organizations:
How
to
Bring
Out
Leadership
in
Everyone.
San
Francisco
CA:
Berret‐Koehler.
Streatfield,
Philip
J
(2001)
The
Paradox
of
Control
in
Organizations.
Abingdon
&
New
York
NY:
Routledge.
Wheatley,
Margaret
J
and
Kellner‐Rogers,
Myron
(1996)
A
Simpler
Way.
San
Francisco
CA:
Berrett‐Koehler.
Wineberg,
Richard
(2005)
Fractal
Leadership:
What
if
the
Way
You
Think
about
Your
Organisation
is
Wrong?
Newstead
Qld:
Smart
Leadership.
‐
46
‐ 46
‘Regulation
of
Internet
Gambling:
horses
&
shutting
doors
or
whistling
in
the
wind?’
Stephen
Griffiths
and
Caroline
Jawad
Swansea
Business
School,
Swansea
Metropolitan
University
The
Internet
has
facilitated
easy
access
gambling.
24/7
anyone
with
a
simple
connection
to
the
Internet
can
log
on
and
gamble.
As
is
the
case
with
many
of
the
so‐called
‘sin
industries,’
e.g.
pornography,
gambling,
tobacco,
alcohol,
prostitution
(McDonald,
2004),
gambling
may
appear
harmless,
when
enjoyed
in
moderation.
Since
the
mid‐nineties,
the
Internet
gambling
industry
has
grown
rapidly
due
to
a
number
of
favourable
economic,
social,
political
and
technical
drivers
(Bull
and
Mclean,
2007).
However,
the
gambling
industry
has
a
sullied
reputation.
Casinos
were
used
for
money
laundering
purposes
from
the
early
20th
century
(Dewar,
2001;
McDonald,
2007)
creating
the
earliest
rationale
for
regulation.
Laterly
the
multitude
of
social
problems
attributed
to
problem
gambling
(Carey
and
Carey,
1984;
McDonald,
2007)
stimulated
other
forms
of
regulation
and
governmental
responses.
There
appears
to
be
a
consensus
that
all
gambling
should
be
regulated
in
order
to
minimise
its
negative
social
consequences
(Collins,
2007).
The
issues
of
the
ethics
of
gambling
and
responsible
gambling
are
long‐standing
and
have
been
dealt
with
through
legislation,
self‐ regulation
and
social
pressure.
However,
problem
gambling
continues
to
affect
a
small
minority,
with
profound
consequences
(Bull
and
Mclean,
2007).
Figures
released
by
the
Gambling
Commission
in
October
2008
stated
that
in
the
UK,
8.8%
of
the
8,000
adults
surveyed
indicated
that
they
had
participated
in
at
least
one
form
of
remote
gambling
(through
a
computer,
mobile
phone
or
interactive/digital
TV)
in
the
previous
month.
This
replicates
the
2007
calendar
year
figure
of
8.8%.
This
is
an
increase
compared
with
the
2006
figure
of
7.2%.
The
real
figure
may
be
greater,
if
the
diversity
of
forms
of
Internet
gambling
and
the
reluctance
to
admit
the
extent
of
their
gambling
participation
by
survey
respondents
is
considered.
The
availability
of
reliable
regulatory
structures
that
ensure
age
and
identity
verification,
the
integrity/fairness
of
the
games,
or
other
responsible
gaming
features,
has
developed
selectively,
slowly
and
retrospectively.
The
Gambling
Review
Report
2001
and
the
Gambling
Act
2005
do
attempt
to
offer
UK
registered
gambling
sites
guidance
and
leadership
to
encourage
social
responsibility.
However,
the
112
Internet
sites
regulated
by
the
eCommerce
and
Online
Gaming
Regulation
and
Assurance
(e‐COGRA)
independent
standards
authority,
are
a
tiny
fraction
of
the
sites
available
to
UK
punters,
let
alone
the
total
population
of
Internet
gamblers.
Nottingham
Trent
University’s
2007
survey
for
e‐COGRA,
confirmed
that
registered
sites
had
achieved
“Play
It
Safe”
assurance
targets
with
an
unprecedented
number
of
respondents
10,865
worldwide,
supported
through
qualitative
focus
groups
and
held
within
six
of
the
industry’s
major
markets
giving
feedback
to
the
Internet
gambling
industry.
In
addition,
they
verify
that
gamblers
have
reported
disputes
with
the
sites
(often
of
technical
problems
rather
than
the
honesty
of
transactions
or
fairness
of
the
games),
but
these
were
largely
resolved.
Gamblers
found
Responsible
Gambling
Features
(RGFs)
useful
e.g.
limits
on
time
and
spending,
self‐exclusion,
financial
statements
and
responsible
gambling
information.
They
also
appear
distrustful,
desiring
sites
to
give
information
and
guarantees
on
monetary
deposits
made
and
evidence
of
honest
reputation.
Most
reported
that
they
were
unaware
that
Internet
gambling
was
regulated.
Only
50%
of
gamblers
believed
Internet
gambling
software
to
be
fair
and
random.
Yet
Internet
gambling
‐
47
‐ 47
continues
to
grow.
Currently
Internet
gamblers
put
great
emphasis
on
protecting
themselves,
enquiring
about
encryption
and
personal
details
security.
They
also
value
third
party
reports
and
logon
to
review
and
blog
sites
in
order
to
screen
possible
Internet
gambling
providers.
For
security,
many
gamble
on
the
‘biggest
named’
sites,
most
of
which
are
not
covered
by
e‐ COGRA.
Hence
it
might
be
argued
that
the
regulatory
responses
of
governments,
including
that
of
the
UK,
are
too
late
to
impact
on
the
majority
of
gamblers.
Further,
as
argued
by
Ligthelm
(2004)
when
considering
problem,
compulsive
or
pathological
gamblers,
the
form
of
regulation
offered
by
external
authorities
or
self
regulation
by
the
sites,
is
unlikely
to
deter
the
most
extreme
behaviours,
which
often
result
in
significant
damage
to
individuals
and
others.
The
nature
of
Internet
gambling,
without
the
physical
checks
of
conventional
forms,
creates
the
possibility
of
unlimited
damage
for
the
most
vulnerable.
While
it
might
be
argued
that
the
percentage
of
such
gamblers
at
risk
is
small,
perhaps
2%,
increased
participation,
reduced
social
stigma
associated
with
gambling
and
increased
familiarity
with
Internet
technology,
will
significantly
increase
the
numbers
of
casualties.
It
remains
unresolved
whether
there
is
a
need
for
more
draconian
control
to
protect
the
vulnerable
minority,
at
the
expense
of
restricting
the
“freedom”
of
the
majority
“harmless”
recreational
gamblers,
even
if
this
were
technically
possible.
The
authors
recommend
some
features
which
might
be
adopted
by
regulators
or
sites
to
reduce
the
negative
impacts,
but
fear
the
strength
of
the
gambling
wind
is
likely
to
silence
the
regulatory
whistle.
‐
48
‐ 48
Financial
versus
social
issues
in
microfinance:
an
empirical
approach
Jorge
Gutierrez
Goiria
and
Beatriz
Goitisolo
Lezama
University
of
the
Basque
Country
The
microfinance
institutions,
the
services
they
offer,
and
the
goals
they
pursue
have
evolved
with
their
rapid
growth
from
90s.
An
overly
optimistic
vision
of
microfinance
as
a
new
key
for
development,
considered
that
these
programs
had
an
important
social
value
by
their
very
nature.
Now,
this
point
of
view
has
given
way
to
a
more
critical
stance.
According
to
this,
the
way
these
programs
take
place
begins
to
gain
importance.
Microfinance
is
often
considered
a
"double
bottom
line"
sector,
which
incorporates
the
idea
of
entities
that
take
care
of
their
financial
side
and
their
social
responsibility,
trying
to
cover
both
of
them
at
least
with
a
minimum.
The
main
reason
to
explain
a
decline
in
profitability
because
of
caring
for
the
poorest
populations
is
the
need
to
address
a
larger
number
of
accounts
and
customers
to
achieve
the
same
total
amount
to
intermediate,
thus
losing
economies
of
scale.
These
poorer
customers
could
require
some
extra
work
too,
due
to
their
lack
of
literacy,
their
problems
to
access
to
documentation
and,
generally,
their
lack
of
experience
with
this
kind
of
activities
that
would
suppose
a
higher
support.
Although
it
is
debatable,
it
has
also
been
thought
that
late
payments
could
be
higher
in
cases
of
extreme
necessity.
Daley‐Harris
(2007)
in
the
status
report
of
the
Microcredit
Summit,
defends
the
chance
to
be
sustainable
working
with
the
poorest
properly.
This
important
initiative
is
positioning
itself
clearly
in
favour
of
this
kind
of
work,
and
requests
the
World
Bank
to
reconsider
its
current
line
of
support
for
microfinance
programs.
More
specifically
they
recommend
the
World
Bank
to
allocate
at
least
50%
of
the
funds
for
these
programs
to
people
with
incomes
below
US$
1
a
day.
Cortés
Garcia
(2007)
reflects
the
difficulty
to
reconcile
the
debate
between
sustainability
and
scope.
Nevertheless,
he
explains
that
consensus
is
widespread
among
professionals
about
the
need
for
self‐sufficiency
of
the
institution,
understanding
that
this
will
involve
the
absence
of
subsidies,
a
level
of
professionalization,
the
development
of
a
specific
methodology,
an
adequate
scale
and
several
other
conditions.
Armendariz
and
Morduch
(2005)
argue
that
there
are
good
examples
of
profitability
reaching
the
poorest,
but
it
is
not
the
most
usual
case.
These
authors
also
found
large
differences
in
profitability
between
large
institutions
from
South
America
and
most
of
those
of
Southeast
Asia,
less
profitable,
which
may
reflect
differences
in
the
approach
and
objectives.
Cull,
Demirgüç‐Kunt
and
Morduch
(2007)
conducted
an
in‐depth
study
using
data
from
124
institutions
in
49
different
countries.
Among
its
findings
they
remark
the
possibility
of
being
profitable
working
with
poor
clients,
but
they
find
a
conflict
between
profitability
and
work
with
the
poorest
people.
This
could
lead
to
the
institutions
to
focus,
as
they
grow
and
mature,
in
customers
that
can
receive
larger
loans.
In
this
context,
it
is
necessary
to
collect
data
and
contrast
the
reality
of
this
conflict.
To
get
the
data,
the
Mix‐market
portal
provides
information
on
more
that
a
thousand
of
microfinance
institutions.
Started
as
a
project
of
the
United
Nations,
Mix‐market
is
a
global,
web‐based,
microfinance
information
platform.
‐
49
‐
49
The
empirical
work
follows
these
lines:
‐Study
of
variables
of
financial
performance:
Total
assets,
ROA,
ROE,
profit,
self‐sufficiency.
‐Study
of
social
performance
variables:
These
variables
are
more
difficult
to
obtain.
Among
them
we
can
find
the
percentage
of
women
over
the
total
number
of
customers,
the
percentage
of
small
loans
(under
$
300
U.S.),
the
average
loan
and
deposit…
‐The
relationships
between
the
variables
of
financial
and
social
performance.
‐The
relations
with
geographical
factors
and
the
type
of
institution.
The
paper
will
try
to
answer
questions
such
as:
‐Are
there
really
conflicts
between
the
social
and
financial
performance
of
these
entities?
‐Are
there
other
relevant
relations
between
the
variables
in
the
study?
‐Are
there
differences
in
the
social
and
financial
performance
depending
on
the
type
of
microfinance
institution?
‐Are
there
differences
in
the
financial
and
social
performance
in
terms
of
the
geographic
area?
Some
of
the
references
that
will
be
used:
Armendáriz
de
Aghion,
B.and
Morduch,
J.
(2005)
The
economics
of
microfinance,
MIT
Press,
Massachusetts.
Cortés
García,
F.
(2007),
Breve
tratado
de
microfinanzas,
La
hidra
de
Lerna,
Almería.
Cull,
R.,
Demirgüç‐Kunt,
A.
and
Morduch,
J.
(2007):
“Financial
performance
and
outreach:
a
global
analysis
of
leading
microbanks”,
The
Economic
Journal,
Vol.
117
(February),
F107–F133.
Royal
Economic
Society.
DALEY‐HARRIS,
S.
(2007),
State
of
the
microcredit
summit
campaign.
Report
2007,
Microcredit
Summit
Campaign,
Washington.
Gutiérrez
Nieto,
B.
and
Serrano
Cinca,
C.
(2007),
Factors
explaining
the
rating
of
microfinance
institutions,
Nonprofit
and
Voluntary
Sector
Quarterly,
Nº
3,
Vol.
36,
439‐464.
VAN
MAANEN,
G.
(2004),
Microcredit.
Sound
Business
or
development
instrument,
A‐D
Druk
‐
Zeist,
the
Netherlands
World
Bank
(2008):
Finance
for
All?
Policies
and
pitfalls
in
expanding
access,
World
Bank,
Washington
D.C.
‐
50
‐
50
Fractured
Capitalism
and
Ethical
Disengagement:
Iceland
as
a
Case
Study.
Jim
Hine
The
University
of
Edinburgh
Ian
Ashman
University
of
Central
Lancashire
The
Call
for
Papers
for
the
EBEN‐UK
2009
conference
asks
the
question:
are
business
ethics
locatable
and,
if
so,
where?
This
paper
seeks
to
address
this
question
by
reflecting
on
events
in
Iceland
over
the
last
four
years.
The
title
of
this
paper?
The
term
´´fractured
capitalism‘‘
refers
to
the
general
collapse
of
the
Western
banking
system
and
the
enforced
subjection
of
governments
to
a
form
of
Keynsian
response
that
lacks
foresight
and
long‐term
planning.
“Ethical
disenagement“,
for
the
specific
purposes
of
this
analysis,
is
employed
as
the
term
to
represent
the
phenomenological
experience
of
senior
managers
involved
in
the
expansion
and
subsequent
collapse
of
the
Icelandic
banking
system
.
Most
are
familiar
with
the
background
to
this
paper;
being
a
generalised
global
process
involving
the
financialisation
of
de‐regulated
capitalist
economies
resulting
from
the
1980s
resurgence
of
neo‐liberalism.
Thereafter,
it
may
be
argued,
free
market
economics
developed
a
normative
dimension.
Within
Europe,
at
least,
locally
dissonant
voices
have
been
ignored
as
governments
abdicated
responsibility
for
regulating
capital
in
the
belief
that
the
growth
of
the
knowledge
economy
generally,
and
the
financial
services
sector
specifically,
would
provide
a
durable
substitute
for
declining
manufacturing
bases.
In
Iceland,
the
critical
factor
has
been
economic
diversification
away
from
a
primary
sector
which
supplied,
until
2004,
approximately
70%
of
GNP.
For
the
most
part,
it
has
been
the
banking
sector
which
has
led
this
diversification.
For
the
purposes
of
this
paper,
because
of
the
distinctiness
of
Iceland
as
a
social
formation,
the
approach
to
analysis
is
one
of
‘case‘rather
than
of
microcosm,
despite
Iceland‘s
integration
within
the
framework
of
globalised
capital.
The
specificities
of
Iceland,
for
the
purpose
of
this
paper,
are
twofold.
First,
while
it
can
be
argued
that
the
collapse
of
the
principal
Icelandic
banks
was
the
result
of
their
inability
to
secure
inter‐bank
borrowing
as
a
consequence
of
the
impact
of
the
US
sub‐prime
market,
there
is
firm
evidence
that
the
Icelandic
model
of
financial
services
led
economic
growth
was
always
unsustainable.
Second,
for
those
accustomed
to
the
experience
of
life
in
large,
complex
societies,
in
which
a
Durkheimian
anomie
is
never
less
than
immanent,
Iceland
as
a
nation
state
represents
a
community
within
which
a
moral
collective
conscience
is
a
palpable
fact
of
everyday
life.
The
title
of
this
paper
reflects
the
configuration
of
micro
and
macro
dimensions
of
a
process
in
which
the
corporatization
of
social
existence
in
Iceland
has
led
to
a
generalised
myopia
;
being
the
refusal
to
accept
burgeoning
national
economic
growth
as
a
‘bubble‘,
despite
all
evidence
to
the
contrary.
One
effect
of
this
has
been
the
subordination
of
the
subject
to
the
hegemony
of
financialisation
as
personal
savings
were
invested
in
corporations
(banking
and
‐
51
‐
others,
such
as
Baugur)
whose
senior
agents
and
principals
were
cognisant
of
the
precarious
quality
of
their
borrowings.
The
then
strength
of
the
national
currency,
the
Kronur,
combined
with
high
interest
rates
attracted
overseas
hedge‐fund
speculation,
with
foreign
currency
flushing
into
the
national
economy.
This
created
substantial
wealth
for
a
minority
of
Icelanders
(those
principals
and
senior
agents
of
local
corporate
enterprises)
and
resulted
in
a
degree
of
social
differentiation
that
hitherto
had
been
uncharacteristic
of
a
society
in
which
even
elites
subscribed
to
a
social
equality
forged
in
historical
kinship
and
fictive
kinship
relations.
For
the
rest,
the
illusion
of
continued
economic
growth,
house
price
inflation
and
access
to
cheap
credit
led
and
to
higher
personal/household
indebtedness
than
even
the
UK.
The
core
focus
of
the
paper
relates
to
the
question
of
ethical
disengagement.Ethical
disengagement
frees
an
individual
from
experiencing
psychological
discomfort
and
the
resulting
self‐
censorship
associated
with
involvement
in
ethically
dubious
decision‐making
processes.
Perhaps
individuals
manoeuvre
in
such
a
way
as
to
morally
disengage
from
a
situation
and
thereby
rationalize
an
immoral
decision
and/or
practice.
At
one
level
this
disengagement
refers
to
the
phenomenological
experience
of
a
sense
of
moral
powerlessness
to
alter
the
trajectory
of
banking
expansion
amongst
the
most
senior
agents
within
Bauman‘s
´´self‐sustaining
rationality‘‘
of
corporate
existence.
At
a
second
level,
analysis
of
this
disengagement
must
account
for
a
web
of
causality
that
extends
across
a
range
of
actors
and
institutions;
involving
government,
rating
agencies,
shareholders,
the
media,
the
impact
of
markets
and
widespread
social
complicity.
The
expansion
of
Icelandic
corporations
overseas
into
European,
and
especially
UK
markets,
was
lauded
at
home
in
Iceland
as
the
emergence
of
a
dynamic,
risk‐bearing
Viking
capitalism.
The
protagonists
of
Viking
capitalism
became
exemplars
of
achievement.
MBA
and
business‐related
undergraduate
and
part‐time
post‐graduate
courses
became
highly
subscribed.
National
myopia
re‐inforced
by
personal
and
collective
aspirations
for
enhanced
national
identity?
So,
where
are
business
ethics
in
Iceland?
Morality
is
related
to
personal
responsibility,
to
individual
conscience
and
volition,
to
avoid
doing
harm.
Icelandic
society
has
a
secure
moral
foundation.
Responsibility
of
one
for
the
other
has
been
the
foundation
stone
of
community
survival
for
over
a
millenium
in
the
inhospitable
climate
of
the
World‘s
oldest
democracy.
So
how
do
the
ethics
of
business
fit
into
the
Icelandic
experience?
Can
either
seperatist
or
integrationist
perspectives
concerning
the
relationship
between
business
and
society
shed
light
on
our
understanding
of
the
state
of
business
ethics
in
Iceland?
Where
does
responsibility
lie?
Drawing
on
qualitative
data
this
paper
addresses
these
questions,
and
considers
the
efficacy
of
any
appeal
to
a
moral
‘ought‘
in
business
ethics
delivered
under
conditions
of
heteronomy.
‐
52
‐
Viral
marketing
and
imaginary
ethics,
or
the
joke
that
goes
too
far
Casper
Hoedemaekers
Cardiff
Business
School
In
a
recent
advertisement
for
Ford,
we
see
a
shiny
new
car
standing
on
the
driveway.
The
car
is
empty.
Out
of
the
nowhere,
the
car’s
electronic
sunroof
opens
itself.
We
observe
a
cat
cautiously
approaching
the
car,
jumping
on
the
bonnet
and
walking
towards
the
sunroof.
It
sticks
its
head
through
the
roof
to
peek
inside
the
car.
Suddenly,
the
car’s
sunroof
closes
again,
choking
the
cat
which
struggles
until
we
see
its
head
dropping
onto
the
driver’s
seat.
As
the
cat’s
lifeless
body
slides
down
the
windshield,
a
slogan
appears
on
the
screen:
“Ford
SportKA,
the
KA’s
evil
twin”12.
Perhaps
unsurprisingly,
this
commercial
was
banned
from
appearing
on
TV
but
has
nonetheless
clocked
thousands
of
views
on
YouTube.
Welcome
to
the
world
of
viral
marketing,
where
savvy
advertising
agencies
create
advertisements
that
will
almost
certainly
meet
with
such
controversy
that
they
will
be
withdrawn
or
banned
from
TV
appearance,
but
where
the
media
storm
they
have
generated
ensures
that
they
go
on
to
lead
a
rich
life
on
the
internet.
How
does
such
viral
marketing
influence
the
consumer?
How
does
it
utilise
its
shock
effect,
and
what
effect
does
this
have
on
the
consumer’s
perception
of
a
product?
As
it
runs
into
the
written
and
unwritten
rules
for
propriety,
good
taste
or
social
acceptability,
does
it
fundamentally
question
them?
In
other
words,
does
it
have
an
ethical
status
of
its
own?
We
can
perhaps
view
these
adverts
as
a
joke
that
goes
too
far,
a
joke
that
goes
beyond
merely
playfully
flaunting
symbolic
conventions,
into
openly
transgressing
them
at
the
risk
of
exclusion
from
the
public
realm.
In
this
paper,
I
explore
the
phenomenon
of
viral
marketing
in
relation
to
psychoanalytic
theory
on
humour,
the
comical
and
the
joke
in
order
to
speculate
on
its
effects
on
consumer
subjectivity.
I
will
draw
on
Freud’s
(1905)
treatise
of
the
joke
and
its
relation
to
the
unconscious
as
a
way
of
conceptualising
the
possibility
and
the
effects
of
jokes
as
they
are
used
in
attempts
at
viral
marketing,
and
complement
it
with
Lacan’s
(1977)
insights
on
the
role
of
transgression
in
perpetuating
the
metonymic
movement
of
desire
and
his
(1992)
conceptualisation
of
ethics
as
situated
“between
the
two
deaths”.
Here
I
will
attempt
to
show
how
these
practices
of
viral
marketing
attempt
to
tie
the
imperatives
of
capitalist
relations
of
production
to
the
libidinal
economy,
by
locating
themselves
in
an
excluded,
seemingly
ethical
dimension.
The
joke
represents
itself
as
gratuitous,
and
simultaneously
as
too
much
of
good
thing,
while
setting
the
scene
for
its
own
removal
from
the
sanctioned
domain
of
the
Other
(the
institutionalised
media,
good
taste,
political
correctness).
It
gets
itself
banned
in
order
to
elicit
the
jouissance
associated
with
the
guilt
of
breaking
the
Other’s
commandments:
we
shouldn’t
laugh
at
this,
but
we
cannot
help
ourselves.
In
Freud’s
conceptualisation,
the
joke
operates
by
allowing
the
subject
to
remove
itself
temporarily
from
the
weight
of
critical
reason.
I
will
argue
that
in
its
“tendentiousness”,
the
12
http://uk.youtube.com/watch?v=g5KgZPNVKAg&feature=related
‐
53
‐
joke
in
banned
adverts
purposively
and
ostentatiously
transgresses
the
Symbolic
Law
by
going
against
its
prescriptions.
In
doing
so,
it
attempts
to
appropriate
an
impression
of
ethicality:
it
paints
itself
as
‘too
frank’,
‘too
daring’,
‘too
rebellious’,
or
‘too
progressive’.
It
is
precisely
by
virtue
of
its
banned
status
that
it
gains
this
excessive
dimension.
The
implicit
strategy
of
the
jokes
in
these
adverts
is
therefore
to
acquire
an
extra‐symbolic
quality,
by
having
itself
forcibly
removed
from
the
sanctioned
domain
of
the
Other.
And
it
is
in
this
consumption
that
we
can
find
a
specific
mechanism
at
work,
one
which
is
not
commonly
found
in
other
forms
of
advertising.
The
deliberately
banned
advertisement,
as
all
forms
of
marketing
and
advertising,
attempts
to
link
this
jouissance
to
the
image
of
the
product
in
question
(Stavrakakis,
2007;
Barthes,
1993).
But
it
sets
itself
apart
by
means
of
a
very
specific
stitching
together
of
the
Good
and
the
Bad,
in
order
to
evoke
an
excessive
form
of
jouissance.
The
jouissance
that
is
evoked
by
this
joke
that
goes
‘too
far’
can
be
considered
part
of
the
Good
insofar
as
it
exposes
the
command
of
the
Other
and
finds
itself
excluded
from
its
domain.
It
is
“too
much
of
a
good
thing”,
too
uncompromising
in
its
stance
to
abide
by
the
codes
of
the
Symbolic
and
therefore
cannot
be
condoned.
However,
it
only
takes
a
moment
to
see
that
this
evocation
of
the
Good
is
a
false
one
in
the
case
of
the
viral
marketing
joke,
since
its
aim
lies
not
in
resisting
or
subverting
the
commandments
of
the
symbolic
Law.
It
follows
the
logic
of
instrumental
capitalism
precisely
because
it
will
still
be
consumed,
namely
on
the
internet.
As
such,
the
joke
in
the
ad
takes
on
the
status
of
a
transgression
that
inspires
the
jouissance
of
questioning
the
prohibitions
of
the
symbolic
Law,
without
fundamentally
interrupting
their
functioning.
As
has
previously
been
pointed
out,
such
“codified
transgressions”
(Zizek,
1999:
264)
can
facilitate
a
cynical
distance
that
allows
the
subject
to
persevere
in
its
exploitation
(Fleming
and
Spicer,
2003).
Moreover,
the
jouissance
received
from
this
indiscretion
is
amplified
by
the
very
idea
that
it
is
forbidden,
that
the
joke
goes
too
far.
References
Barthes,
R.
(1993),
Mythologies,
London:
Vintage.
Fleming,
P.
and
A.
Spicer
(2003),
Working
at
a
cynical
distance:
implications
for
subjectivity,
power
and
resistance,
Organization,
10,
p.
157‐179.
Freud,
S.
(1905),
Der
Witz
und
seine
Beziehung
zum
Unbewussten,
Frankfurt
am
Main:
Fischer
Verlag.
Lacan,
J.
(1992),
Seminar
VII:
the
ethics
of
psychoanalysis,
translated
by
D.
Porter,
New
York:
Norton.
Lacan,
J.
(1977),
Seminar
XI:
the
four
fundamental
concepts
of
psychoanalysis,
translated
by
A.
Sheridan,
New
York:
Norton.
Stavrakakis,
Y.
(2007),
The
Lacanian
Left,
Edinburgh:
Edinburgh
University
Press.
Zizek,
S.
(1999),
The
ticklish
subject,
London:
Verso.
‐
54
‐
The
meaning
and
meaninglessness
of
CSR
–
a
case
study
in
China
Shihwei
Hsu
University
of
Nottingham,
Ningbo
China
Recent
years,
there
has
seen
an
increasing
concern
over,
or
dissatisfaction
with,
the
current
state
of
business
practice.
Amongst
others,
corporate
misdeeds
in
China
are
one
of
the
most
important
targets
of
escalating
criticism,
ranging
from
contaminated
milk
power
to
different
kinds
of
pollution
and
shabby
products.
Some
may
argue,
at
this
point,
that
companies
in
China
are
urgently
in
need
of
competent
management
(in
the
sense
of
managerial
techniques
and
management
knowledge),
or
that
they
require
curricula
of
business
ethics.
Nevertheless,
such
an
assertion
is
somewhat
untenable.
Following
China’s
economic
reform
at
the
end
of
the
1970s,
the
marketization
of
the
economic
system
has
been
represented
as
an
inevitable
trend,
and
the
process
has
been
further
accelerated
after
China’s
entrance
into
the
World
Trade
Organisation
(WTO)
in
2000.
What
happened
in
China
is
the
popularity
of
business
education,
together
with
the
strong
belief
that
management
is
the
solution
to
business
‘inefficiency’
and
the
managerialization
of
state‐owned
companies
(Zhou,
2006).
In
the
realm
of
management
studies,
research
on
business
ethics
in
China
has
soared
since
the
first
half
of
the
1990s,
usually
under
the
umbrella
term
of
Corporate
Social
Responsibility
(CSR)
(e.g.
Lu,
2006:
12).
However,
it
seems
that
the
relationship
between
CSR
and
business
practice
in
China
still
belongs
to
the
realm
of
hyper‐reality,
to
borrow
Baudrillard’s
(1988)
word:
the
symbolic
and
the
real
are
happily
irrelevant.
In
the
organisational
context,
some
companies
have
seen
CSR
as
a
sort
of
investment,
if
not
a
staple
of
managerial
jargon,
to
improve
the
corporate
image,
or
as
a
tool
to
gain
customers’
loyalty
(e.g.
(Lichtenstein
et
al,
2004).
At
a
political
level,
some
companies
have
attempted
to
use
CSR
in
order
to
gain
the
benefit
of
tax
reduction
(Tang,
2007).
The
discourse
of
CSR
in
China
seems
to
be
largely
informed
by
the
managerial
interest
of
efficiency,
and
ultimately
mired
in
the
context
of
the
corporate
good.
If
this
is
the
case,
we
argue
that
the
current
problematic
state
of
business
ethics
in
China
cannot
be
resolved
by
adopting
new
management
techniques,
because
management
may
be
part
of
the
problem
of
which
it
is
purported
to
be
the
cure.
While
many
would
agree
that
it
is
an
urgent
task
to
develop
business
ethics
in
contemporary
China,
it
is
not
easy
ground
to
articulate
an
alternative
approach
which
avoids
the
predominant,
managerial
understanding
of
(business)
ethics.
There
are
many
reasons
for
this.
On
the
one
hand,
after
China’s
economic
reform
in
1979
there
seems
to
appear
a
‘mentra’
in
public:
China
is
an
emerging
market
which
provides
huge
business
opportunities,
and
therefore
companies
have
to
develop
effective
managerial
capability
to
gain
competitive
advantage.
On
the
other,
while
many
MNCs
have
undertaken
business
activities
in
China,
local
Chinese
companies
are
under
the
pressure
of
tightening
competition
and
pursuing
better
managerial
performance.
An
additional
element
is
the
proliferation
of
business
education,
which
strengthens
the
popular
cliché
that
management
is
a
necessary
social
process
because
it
improves
the
efficient
production
of
goods
and
services,
within
the
context
of
the
common
social
good.
It
is
in
this
regard
that
the
concept
of
CSR
in
China
is
often
mired
in
an
economic
framework
in
which
it
is
measured
in
terms
of
economical
value,
and
governed
by
the
managerial
interest
of
efficiency.
‐
55
‐
The
focus
of
this
paper
is
on
the
current
state
of
CSR
in
the
Chinese
context.
We
employ
findings
from
an
ethnographic
study
in
a
Chinese
company.
We
conduct
interviews
with
organisational
members,
particularly
with
mangers
and
employees
who
have
management
knowledge.
Our
intention
here
is
to
gain
insight
into
the
current
understanding
of
CSR,
including
the
(potential)
conflicts
between
business
practice
and
business
ethics
in
China,
and
also
the
ambivalence
between
modern
managerial
techniques
and
traditional
Chinese
ethics.
We
shall
argue
that
the
mainstream
understanding
of
CSR
offers
a
weak
response
to
the
current
state
of
corporate
misdeeds
in
China.
Nevertheless,
the
ultimate
purpose
of
this
paper
is
to
show
some
different,
though
tentative,
possibilities
of
CSR,
as
well
as
the
possible
contribution
of
Critical
Management
Studies
in
the
Chinese
context.
References
Baudrillard,
J.
(1988)
Selected
Writings,
CA:
Stanford
University
Presss.
Lichtenstein,
R,
Drumwright,
E.
and
Braig,
B.
M.
(2004)
The
Effects
of
Corporate
Social
Responsibility
on
Customer
Donations
to
Corporate‐Supported
Nonprofits,
Journal
of
Marketing,
68:
16‐32.
Lu,
X.
(2006)
Good
beginnings:
a
review
of
the
International
Conference
on
Developing
business
ethics
in
China.
In
X.
Lu
and
G.
Enderle
(eds)
Developing
business
ethics
in
China.
Hampshire:
Palgrave
Macmillan,
12‐23.
Tang,
D.
(2007)
Talk
about
CSR,
Journal
of
Wuhan
Electric
Power
Technical
College,
5
(2):
63‐ 66
Zhou,
Z.
(2006)
Ethical
concepts
of
consumption
in
China
and
the
West
in
the
context
of
globalization.
In
X.
Lu
and
G.
Enderly
(eds.)
Developing
business
ethics
in
China.
Hampshire:
Palgrave
Macmillan,
123‐133.
‐
56
‐
An
analysis
of
ethical
mindsets
in
the
Australian
services
sector
Theodora
Issa
and
David
Pick
School
of
Management,
Curtin
University
of
Technology,
Western
Australia,
Australia
The
services
sector
is
of
critical
importance
to
the
Australian
economy,
but
is
experiencing
significant
difficulties
originating
from
the
looming
global
recession.
The
problems
were
triggered
by
a
credit
crisis
that
resulted
in
market
meltdown,
dwindling
superannuation
funds,
and
increased
unemployment.
While
a
mix
of
factors
and
participants
precipitated
this
crisis,
responsibility
for
these
events
has
been
laid
squarely
at
the
feet
of
highly
paid
executives
and
traders
employed
by
large,
global
financial
institutions.
This
has
resulted
in
an
increasing
chorus
of
calls
for
the
re‐examination
of
the
ethics
that
guides
individuals
not
just
in
the
financial
services
sector
but
also
in
the
wider
corporate
world.
These
calls
are
not
just
from
scholars,
but
also
from
heads
of
states
and
international
organizations.
In
the
light
of
the
events
alluded
to
above,
the
aim
of
this
paper
is
to
provide
insights
into
the
ethical
orientations
and
preferences
of
people
working
in
the
services
sector.
Drawing
mainly
on
two
separate
but
related
business
ethics
literatures
relating
to
spirituality
and
aesthetics,
these
issues
are
examined
using
the
theoretical
lens
of
‘mindsets’.
A
number
of
different
managerial
mindsets
applying
to
the
business
context
have
been
proposed
in
the
literature
(e.g.
the
reflective
mindset;
the
analytic
mindset;
the
worldly
mindset;
the
collaborative
mindset;
the
action
mindset).
The
concept
of
mindsets
has
also
been
widely
employed
in
the
analysis
of
strategic
orientations,
talent,
the
use
of
information
and
international
management.
However,
there
has
been
very
little
published
research
relating
to
ethics.
This
paper
reports
on
research
that
deploys
an
interpretive
mixed
method
approach
to
the
analysis
of
data
collected
through
online
survey
and
focus
groups.
Data
collection
started
with
an
online
survey
developed
from
a
range
of
existing
tools
in
the
literature.
The
survey
consisted
of
five
sections
with
a
total
of
66
items
and
demographic
questions.
Respondents
were
given
opportunities
to
add
comments
that
amplified
their
responses.
Focus
group
interviews
were
held
following
the
quantitative
data
analysis
to
triangulate
and
further
develop
the
research
findings.
The
223
respondents
to
the
online
survey
were
from
various
service
organisations
located
in
Australia.
An
exploratory
factor
analysis
revealed
eight
major
components:
aesthetic
spirituality,
religious
spirituality,
optimism,
harmony
and
balance,
truth
seeking,
pursuit
of
joy,
peace
and
beauty,
making
a
difference,
and
professionalism.
These
components
accounted
for
63%
of
the
total
variance
in
the
data.
The
results
formed
the
basis
for
interviews
with
20
participants
in
four
focus
groups.
The
focus
group
interviews
were
audio
taped
and
the
researcher
took
additional
notes.
The
raw
data
collected
was
first
transcribed
providing
a
complete
record
of
the
discussions.
The
data
was
then
analysed
using
the
components
generated
from
the
quantitative
data
as
a
starting
point.
From
there
patterns,
trends
and
themes
were
developed
that
refined,
dimensionalised
and
gave
greater
depth
to
the
findings
from
the
quantitative
analysis.
For
example,
participants
generally
regarded
the
use
of
the
term
‘professionalism’
to
describe
one
of
the
components
as
inappropriate
because
it
was
too
general.
An
alternative
term,
‘interconnectedness’
was
suggested
that
better
reflects
the
‘connecting
relationships’
implied
by
the
features
identified
in
the
quantitative
analysis.
The
qualitative
analysis
also
produced
themes
relating
to
a
‘delusion
of
morals’
and
‐
57
‐
‘moral
blindness’
in
the
workplace.
These
extended
the
analysis
to
a
consideration
of
the
motivations
of
individuals
in
that
there
was
a
perception
amongst
participants
that
individuals
were
more
motivated
by
their
personal
goals
than
arising
from
the
aims
of
organizations
they
worked
for
or
the
interests
of
their
clients.
While
the
findings
of
this
research
are
limited
to
the
Australian
context,
the
results
indicate
the
existence
of
an
ethical
mindset
and
provide
pointers
to
its
dimensions.
This
research
also
clearly
demonstrates
the
context
dependency
of
mindsets.
Furthermore,
a
number
of
issues
and
questions
are
raised
that
are
worthy
of
further
examination,
particularly
in
relation
to
the
influence
and
importance
of
ethical
mindsets
and
to
varying
and
sometimes
conflicting
understandings
of
the
term
spirituality.
‐
58
‐
Equality
And
Diversity
As
Ethical
Business
Practice
Tracie
Jolliff
and
Margaret
Page
Bristol
Business
School,
University
of
the
West
of
England
Current
legislation
in
the
UK
requires
the
‘mainstreaming’
of
equality
within
all
organisations
delivering
public
services.
Within
this
context
the
adoption
of
the
business
case
for
‘promoting
diversity’
has
become
a
strong
motivating
force
for
both
the
creation
and
delivery
of
equality.
This
business
emphasis
in
relation
to
equality
is
best
appreciated
when
considered
within
the
wider
context
of
a
market
driven
organisational
philosophy,
which
in
turn,
ushers
in
an
emphasis
upon
performance
management
and
audit.
Such
regulatory
frameworks
as
a
vehicle
for
the
promotion
of
diversity
and
the
production
of
equality
can
often
produce
results
that
are
increasingly
unpredictable
while
offering
a
façade
of
change.
This
paper
aims
to
raise
some
questions
about
how
equality
is
both
understood
and
made
within
public
sector
organizations.
It
highlights
some
of
the
often
ignored
contradictions
which
are
inherent
within
the
realms
of
equality
ideas
and
equality
implementation.
The
authors
draw
upon
three
key
elements;
Firstly,
the
authors’
own
research
concerning
women
and
black
managers’
experiences
of
organisational
equality
creation
in
public
services
and
the
impact
this
has
had
upon
them.
This
is
part
of
a
small
but
growing
body
of
research
which
introduces
‘under
the
surface’
dynamics
as
a
means
by
which
to
understand
black
and
gendered
organizational
realities.
Secondly,
they
call
upon
their
own
experiences
of
being
part
of
the
social
movements
that
have
contributed
to
some
of
the
broad
equality
conversations,
primarily
about
race
and
gender,
which
have
subsequently
steered
some
of
the
key
recent
legislative
changes.
Thirdly
they
bring
insights
derived
from
current
organisational
practice
as
they
engage
with
the
legislation
and
the
multifarious
actions
of
equality
production.
The
authors’
consider
whether
current
discourses
of
equality
which
inform
equality
practices
construct
significant
obstacles
to
the
accomplishment
of
a
cooperative
and
ethical
understanding
of
equality
within
a
business
case
context.
In
doing,
so
they
engage
with
dimensions
of
experience
that
are
often
omitted
from
dominant
organisational
discourses
about
equality
and
diversity,
such
as
the
complex
emotional
work
involved
in
equality
creation.
Our
aim
is
to
offer
a
working
paper
that
surfaces
some
of
these
invisible
and
yet
influential
dimensions
of
experience,
both
explicit
and
‘under
the
surface’.
We
will
explore
these
through
the
stories
that
organizational
actors
themselves
bring
about
their
personal
experiences
of
equality
creation
and
dialogue.
The
intention
is
to
elicit
some
of
the
ways
in
which
such
complex
engagement
with
multifaceted
dimensions
of
experience
may
bring
new
insight
to
the
complexity
of
equality
creating
work.
In
doing
so
the
authors
encourage
and
invite
exploration
of
what
it
might
mean
to
lead
business
based
equality
and
diversity
initiatives
ethically,
and
how
such
a
stance
might
contribute
to
alternative
approaches
to
equality
creating
actions,
which
deliver
meaningful
equality
on
the
ground.
‐
59
‐
References
Cassin,
M.
(2006)
Routine
Regimes:
Systematic
Discrimination,
Inequality
and
Privilege
[online]
Available
from:
http://www.qub.ac.uk/sites/EqualitySocailInclusionInIreland‐ HomePage/FileStore/Filetoupload,23783,en.doc
[Accessed
30
May
2007]
Dalal,
F.
(2002)
Race,
Colour
and
the
Processes
of
Racialization:
New
Perspectives
From
Group
Analysis,
Psychoanalysis
and
Sociology.
Brunner‐Routledge
Hove
and
New
York
Hinshelwood,
R.D.
(2007)
Intolerance
and
the
intolerable:
the
case
of
racism,
Psychoanalysis,
Culture
&
Society
12,
1–20.
Hothschild,
A.
(1983).
The
managed
heart:
Commercialization
of
human
feeling.
Berkeley
University
of
California
Press
Holvino,
E.
(2001)
‘Complicating
gender:
The
simultaneity
of
race,
gender,
and
class
in
organization
change(ing)’.
Working
paper
no.
14,
Center
for
Gender
in
Organizations
Jolliff,
T.
(2008)
Truths,
lies
and
imaginations
of
racial
equality:
Do
Black
Managers’
Stories
Have
Worth
In
Helping
Public
Sector
Organisations
To
Move
Forward
The
Racial
Equality
Agenda?
MSc
Dissertation,
UWE.
Macalpine,
M.
and
Marsh,
S.,
(2005)
‘On
Being
White:
There’s
Nothing
I
Can
Say’
Exploring
Whiteness
and
Power
in
Organizations,
Management
Learning,
Vol.
36(4):
429–450
Meyerson,
D.
E.
and
Kolb,
D.M.
(2000)
'Moving
out
of
the
Armchair:
Developing
a
Framework
to
Bridge
the
Gap
between
Feminist
Theory
and
Practice'
pp.
553‐572
in
Organization,
vol.
7
no.
4
2000
Page,
M.L.
(2005)
‘From
Tempered
Radicalism
to
Collaborative
Leadership:
Action
Research
as
Change
Practice’.
Gender
Work
and
Organisation
International
Conference,
Keele,
June
2005.
Page,
M.L.,
Jarvis,
C.
Grisoni,
L.
(2007)
‘The
gender
duty‐
opportunity
or
threat?’
Gender
Work
and
Organisation
International
Conference,
Keele,
June
2007.
Sinclair,
A.
(1998)
Doing
Leadership
Differently:
Gender,
Power
and
Sexuality
in
a
Changing
Business
Culture.
Victoria,
Australia:
Melbourne
University
Press.
Squires,
J.
(2005)
‘Is
Mainstreaming
Transformative?
Theorizing
Mainstreaming
in
the
Context
of
Diversity
and
Deliberation’.
Project
Muse,
Oxford:
OUP
Wrench,
J.
(2005)
Diversity
management
can
be
bad
for
you,
Race
&
Class,
Vol.
46(3):
73–84.
60/76
The
Business
Commission
on
Race
Equality
in
the
Workplace
(2007)
A
report
by
the
national
employment
panel
[online]
National
Employment
Panel.
Available
from:
http://66.102.9.104/search?q=cache:XnCzCcmGkqkJ:www.nationalemploymentpanel.gov.uk /publications/nep/2007/BusCommissionReport.pdf+BuscommissionReport,+october+2007 &hl=en&ct=clnk&cd=1&gl=uk
[Accessed
2
January
2008]
‐
60
‐
The
Subject
Supposed
to
Recycle
Campbell
Jones
Copenhagen
Business
School
In
this
paper
I
ask
‘Where
is
the
active
agent
of
ethical
business?’.
I
consider
the
assumed
grounds
of
the
increasingly
frequent
incitements
that
call
on
individual
responsibility
for
recycling
and
other
voluntary
acts
that
exhibit
‘social
responsibility’.
In
a
way
such
acts
are
the
flipside
of
corporate
social
responsibility,
in
which
responsibility
falls
on
the
shoulders
not
of
the
corporation
but
of,
for
example,
the
consumer.
They
reflect
an
situation
of
soft
or
pastoral
power,
in
which
corporations
seem
to
not
instruct
or
moralise
but
instead
act
so
as
to
enable
social
resonsibility
on
behalf
of
others.
I
will
identify
one
paradigm
of
such
corporate
care
in
the
manufacture
of
goods
which
are
‘recyclable’.
In
certain
respects
recycability
is
mere
pretence,
making
a
play
at
environmental
concern
and
lightening
the
ethical
burden
by
promising
a
future
stage
in
the
product
cycle
in
which
the
product
is
able,
at
least
potentially,
to
be
recycled.
In
this
way
recyclability
echoes
the
talk
of
possibility
and
potentiality
that
we
find
in
business
and
contemporary
philosophy.
But
beyond
this
sense
of
forever
posponed
possibility
is
a
more
important
displacement
of
action,
which
I
propose
to
focus
on
here.
I
draw
attention
to
the
subjective
enablements
standing
in
the
place
of
the
objective
shortcomings
of
the
promise
of
recyling
and
recyclability.
My
concern
will
be
to
comprehend
something
of
what
is
assumed
of
the
subject
who
is
ethically
incited
to
recycle,
to
make
every
act
of
consumption
an
existential
ethical
act
on
which
the
future
of
the
planet
depends.
In
this
we
find
something
of
the
unbearable
heaviness
of
the
freedom
of
choice
offered
by
the
market.
In
such
a
situation
of
anxiety‐ producing
liberty,
it
is
perhaps
not
surprising
that
many
today
turn
to
the
more
reassuring
and
no
doubt
more
certain
prospect
of
the
immanent
end
of
all
human
life.
In
the
absence
of
other
certainties,
such
is
perhaps
not
obscenely
irrational.
Unless,
of
course,
the
economic
subject
might
be
able
to
be
liberated
otherwise,
by
ceding
certain
apparent
freedoms.
It
is
to
these
other
freedoms
that
can
be
found
in
relinquishing
existing
freedoms,
that
we
must
therefore
turn.
Literature
Agamben,
Giorgio(1999)
Potentialities,
trans.
Daniel
Heller‐Roazen.
Stanford:
Stanford
University
Press.
Kant,
Immanuel
(1996)
‘Critique
of
practical
reason’
in
Practical
Philosophy
(Cambridge
Edition
of
the
Works
of
Immanuel
Kant),
trans.
Mary
Gregor.
Cambridge:
Cambridge
University
Press.
Lacan,
Jacques
(1979)
Seminar
Eleven:
The
Four
Fundamental
Concepts
of
Psychoanalysis,
trans.
Alan
Sheridan.
New
York:
Norton.
Levinas,
Emmanuel
(1981)
Otherwise
than
Being
or
Beyond
Essence,
trans.
Alphonso
Lingis.
Pittsburgh,
PA:
Duquesne
University
Press.
Salecl,
Renata
(2004)
On
Anxiety.
London:
Routledge.
Weber,
Samuel
(2008)
Benjamin’s
–abilities.
Harvard,
MA:
Harvard
University
Press.
Žižek,
Slavoj
(1997)
‘The
supposed
subjects
of
ideology’
Critical
Inquiry,
39(2):
39‐59.
‐
61
‐
On
the
ethics
of
evilness
Ruud
Kaulingfreks
University
of
Humanistics,
Utrecht
University
of
Leicester
One
of
the
most
interesting
questions
concerning
business
ethics
is
the
fundamental
question
about
the
object
of
the
discipline.
Strangely
enough
this
question
is
normally
not
the
object
of
a
debate
but
is
taken
for
granted.
Ethics
as
the
discipline
about
the
judgement
on
the
distinction
between
good
and
evil
(Lalande
vocabulaire
technique
et
critique
de
la
Philosophie)
deals
with
the
conditions
and
arguments
sustaining
moral
judgements.
Or
is
the
formalisation
of
common
sense
arguments
about
morality
(see
Jones
et
al
2005:
14).
This
means
that
ethics
is
not
about
good
and
evil
but
the
meta‐reflection
on
morality.
In
other
words
the
judgement
about
good
en
evil
is
something
outside
ethics.
Or
it
should
be.
Ethics
only
reflects
on
the
conditions
of
such
moral
judgements.
The
judgement
itself
is
something
of
society,
the
free
will
of
actors,
or
whatever
one
may
think
appropriately.
(that
is
a
an
ethical
discussion…).
If
ethics
would
enunciate
moral
judgements
it
becomes
moral
education
or
a
party
in
a
moral
discussion
and
loses
its
disciplinary
authority.
In
this
sense
ethics
should
be
very
careful
not
to
make
moral
judgements
but
only
reflect
on
the
given
judgements.
Business
ethics
on
the
other
hand
and
especially
the
practice
of
business
ethics
consultancy
has
developed
into
moral
consultancy,
that
is
into,
well‐argued,
moral
judgements
about
ethical
desirability
in
business
practices.
By
so
doing
business
ethics
places
itself
as
a
moral
authority
judging
about
goodness
in
business
practices
and
neglects
its
ethical
task.
It
becomes
a
moral
high
ground
to
justify
practices.
It
therefore
can
only
speak
about
what
is
desirable
and
is
not
able
to
think
about
the
ethics
of
business,
or,
for
that
mater,
about
ethics
in
general.
One
of
the
consequences
of
this
moral
position
of
business
ethics
is
its
incapacity
of
thinking
about
evil.
Since
it
is
only
interested
in
moral
justification
it
only
thinks
about
what
is
acceptable
and
therefore
good
and
neglects
evilness.
It
only
thinks
of
evilness
as
something
that
is
not
goodness.
By
so
doing
it
is
unable
to
reflect
on
those
aspects
of
human
nature
and
of
business
that
are
not
morally
high
but
essential
daily
practice
as
for
instance
misanthropy,
contempt,
egoism,
greed,
etc.
If
business
ethics
is
to
be
real
business
ethics
it
should
reflect
on
these
topics
and
their
impact
on
the
practices
of
business.
‐
62
‐
Business
Ethics:
Dumped
or
Recycled?
Tarja
Ketola
University
of
Vaasa
The
2008
Olympics
in
Beijing
illustrated
how
easy
it
is
for
companies
to
dump
their
ethics
for
profits.
The
Beijing
Olympics
were
officially
sponsored
by
multinationals
–
Adidas,
Atos
Origin,
Budweiser,
GE,
Coca
Cola,
Haier,
Johnson
&
Johnson,
Kodak,
Lenovo,
Manulife,
McDonald’s,
Omega,
Panasonic,
Samsung,
UPS,
Visa
and
Volkswagen
–
all
which
have
committed
themselves
to
human
rights
in
their
corporate
responsibility
policies,
but
none
of
which
boycotted
this
sports
event
for
China’s
gross
human
rights
violations.
Instead
these
companies
prioritized
financial
gains
over
business
ethics.
Year
2008
ran
from
boom
to
recession.
During
the
boom
many
companies
dumped
their
social
responsibility
for
their
employees
and
laid
off
their
staff
on
the
pretext
of
their
financial
responsibility
towards
shareholders,
i.e.
maximization
of
profits
leading
to
maximum
dividends
(and,
of
course,
maximum
management
options).
During
the
boom
in
summer
2008
the
Finnish
mobile
phone
company
Nokia
closed
down
its
factory
in
Bochum,
Germany,
leaving
3,300
people
unemployed.
Most
of
Bochum
factory’s
production
was
transferred
to
Romania.
The
German
employees
protested
vigorously,
German
consumers
boycotted
Nokia’s
products,
Nordrhein‐Westfalen
state
threatened
to
reclaim
the
subsidies
it
had
given
to
Nokia,
and
Federal
Chancellor
Angela
Merkel
lectured
Nokia’s
management
on
their
irresponsibility
–
but
Finnish
politicians
followed
the
rules
of
neoclassical
economics
and
defended
Nokia’s
right
to
boost
its
competitiveness
by
any
means
(Ketola
2008a).
During
the
recession
many
companies
use
the
global
financial
crisis
as
an
excuse
to
cut
costs
and
boost
profits
by
laying
off
employees.
Hence
in
November
2008,
Nokia
announced
that
it
would
lay
off
600
people
in
Finland
and
close
down
its
site
in
Turku,
Finland,
by
1
January
2009
because
of
its
poor
third‐ quarter
financial
report.
On
the
other
hand,
Göthberg
(2007)
shows
how
a
company
may
recycle
for
decades
an
ethical
practice
originally
started
as
a
risk
management
exercise:
from
department
to
department
with
various
labels,
such
as
pro
bono,
knowledge
management,
sustainable
development
and
corporate
social
responsibility,
attached
to
it.
Skandia,
the
Swedish
insurance
company
in
question,
could
not
discontinue
this
ethical
programme
of
preventive
crime
and
violence
reduction
in
society
even
during
recession
for
the
fear
of
negative
publicity.
Göthberg
points
out
the
way
in
which
something
of
the
ethical
content
is
lost
every
time
the
old
ethical
practice
is
translated
into
a
new
mode.
She
calls
the
outcome
of
this
process
'lost
in
translation'.
Multinational
companies
transfer
their
production
to
developing
countries
because
of
cheaper
labour
and
increasing
markets
there.
They
claim
to
transfer
their
business
ethics
with
their
operations.
Even
when
global
corporate
responsibility
policies
are
implemented
to
the
operations
of
their
subsidiaries
in
developing
countries,
something
seems
to
be
'lost
in
translation'.
Stora
Enso,
the
largest
pulp
and
paper
corporation
in
Europe
with
an
extensive
corporate
responsibility
policy,
has
been
establishing
huge
tree
plantations
in
Brazil,
Uruguay
and
China
during
the
last
few
years.
These
monocultural
eucalyptus
tree
fields
have
destroyed
rainforests
with
their
native
species
and
magnificent
biodiversity.
Furthermore,
they
have
destroyed
the
livelihoods
and
cultures
of
indigenous
peoples
(Ketola
2008b).
‐
63
‐
Dumping
or
recycling
business
ethics
is
a
drama
played
by
many
actors
affecting
business
decisions.
The
different
actors
influence
each
other
on
global,
country,
regional,
company
and
individual
levels,
and
the
outcome
depends
on
their
interactions,
tensions
and
power
relations.
The
ethics
of
economic,
social,
cultural
and
environmental
issues
may
not
always
coincide
or
they
may
be
played
against
each
other
even
when
they
could
be
reconciled.
The
purpose
of
this
paper
is
to
analyze
systematically
the
interactions,
tensions
and
power
relations
between
different
areas
and
levels
of
business
ethics,
as
figure
1
demonstrates,
in
order
to
find
other
solutions
to
business
ethics
than
dumping
or
recycling.
AREAS
OF
ETHICS
Economic
Social
Cultural
Environmental
L EVELS
OF
ETHICS
Global
Country
&
region
Fig Company
ure
Individual
1.
Interactions,
tensions
and
power
relations
between
different
areas
and
levels
of
business
ethics.
‐
64
‐
Promoting
qualitative
research
in
business
ethics:
cognitive
mapping
as
a
tool
for
focussing
on
the
individual’s
moral
behaviour
Chris
Knight
University
of
Wolverhampton
Published
work
on
empirical
research
within
business
ethics
continues
in
the
main
to
embrace
the
quantitative
approach
taken
from
the
discipline
of
psychology,
despite
the
existence
of
an
increasingly
rich
body
of
literature
encompassing
a
qualitative
approach
to
the
empirical
research
within
the
psychological
paradigm.
This
is
particularly
the
case
when
considering
how
an
individual
makes
ethical
decisions
in
the
workplace.
Research
in
business
ethics
concentrates
on
specific
elements
within
the
whole
process
involved
in
an
individual
employee
making
a
moral
decision
in
the
workplace.
It
depends
on
vignettes
and
fictitious
scenarios
to
which
research
participants
are
required
to
react
and
are
scored
accordingly.
At
the
same
time,
a
number
of
models
have
been
developed
which
seek
to
capture
the
process
of
what
is
involved
in
coming
to
any
form
of
conclusion
within
a
decision
with
a
moral
element
within
it.
All
these
studies,
while
contributing
towards
our
global
understanding
of
aspects
of
ethical
procedures,
it
is
suggested,
fail
to
promote
our
understanding
of
the
phenomenon
as
a
whole
or
provide
an
overview
of
how
an
individual,
faced
with
a
moral
dilemma
at
work,
deals
with
the
multifarious
influences
and
pieces
of
information
with
which
she
is
faced
in
seeking
an
ethical
solution
to
a
problem.
In
addition,
little
account
is
taken
of
the
recognised
“gap”
between
intention
and
action.
In
order
that
we
might
better
understand
how
individuals
process
such
decisions
(if,
indeed,
they
do
use
any
such
structured
process),
there
needs
to
be
a
means
of
capturing
historical
decisions
while
retaining
them
within
their
historical
and
societal
context,
in
such
a
way
that
they
can
be
examined
and
analysed,
but
ultimately
retaining
their
wholeness.
This
paper
promotes
the
use
of
cognitive
mapping
as
a
research
data
collection
method
which
fulfils
these
criteria.
Having
outlined
the
theory
behind
the
development
of
cognitive
mapping
which
has
its
foundation
on
two
different
bases,
that
of
Kelly’s
theory
of
personal
constructs
and,
secondly,
schema
theory,
it
considers
the
different
types
of
cognitive
maps
that
are
available,
together
with
their
uses.
Consideration
is
given
to
the
potential
for
“fit”
with
a
range
of
qualitative
methodologies
and
a
detailed
description
is
provided
of
a
social
constructionist
empirical
project
which
utilized
the
technique
to
explore
actual
historical
moral
decisions
through
interviewing
employees
who
had
faced
such
dilemmas
in
the
workplace
and
who
were
prepared
to
share
them.
The
elements
of
the
procedure
used
within
a
semi‐structured
interview
setting
are
described
and
the
potential
flexibility
of
the
method
is
demonstrated.
The
appropriateness
of
the
quantification
of
elements
within
cognitive
maps
is
discussed
and
consideration
given
to
potential
issues
of
reliability
and
validity.
The
limitations
of
the
data
collection
method
are
highlighted,
together
with
issues
relating
to
analysis
and
presentation.
It
is
argued
that
the
use
of
cognitive
maps
as
a
tool
to
collect
data
concerning
the
nature
of
moral
decisions
in
the
workplace
enables
others
to
understand
better
the
nature
of
the
decisions,
their
relative
spontaneity,
the
influences
upon
them
and
the
way
the
individual
involved
reached
the
eventual
decision
while
maintaining
the
latter’s
societal
and
historical
context.
‐
65
‐
The
Failure
of
Regulation
in
Banking?:
Ethical
Reflections
David
Knights
Bristol
Business
School,
University
of
the
West
of
England
At
this
conference,
the
organizers
have
asked
business
ethics
researchers
to
consider
practices,
issues
and
problems
that
are
not
normally
considered
as
business
ethics,
but
are
nevertheless
concerned
with
ethics
in
business.
As
the
call
argues:
‘If
we
can
find
ethics
in
shareholder
and
consumer
activism,
then
how
far
should
we
go
in
considering
other
activisms
as
ethics’?
In
this
paper,
I
shall
examine
the
current
global
banking
crisis
and
the
extent
to
which
taxpayers
who
have
been
asked
to
fund
the
cost
of
banking
failures,
might
become
active
in
demanding
that
bankers
reflect
more
deeply
on
the
ethics
of
their
recent
behaviour.
Taxpayer
activism
is
not
a
common
phenomenon
largely
because
there
is
no
obvious
base
for
organizing
their
disparate
interests.
At
present,
the
media,
regulators,
politicians
and
government
claim
to
act
on
behalf
of
the
taxpayer
but
there
is
considerable
dissatisfaction
and
limited
evidence
that
many
citizens
particularly
in
the
UK
and
the
US
are
extremely
angry
about
the
reckless
risks
and
perhaps
negligence
that
the
bankers
have
committed
leading
to
government
bale
outs
to
prevent
further
destructive
damage
to
the
global
economy.
In
particular,
people
find
it
difficult
to
accept
that
failed
and
excessively
rewarded
senior
bankers
can
continue
to
receive
high
rewards
including
bonuses
or
to
walk
away
with
large
severance
payments
or
pensions.
What
is
interesting
is
that
while
apologizing,
the
CEOs
and
Chairmen
of
the
UK
and
US
banks
do
not
accept
the
full
blame.
Instead
they
make
the
claim
that
no
one
could
have
predicted
the
collapse
of
the
wholesale
market
for
credit.
Yet
many
were
anxious
about
the
number
of
defaults
on
subprime
mortgages
in
the
US
as
early
as
2006
and
how
these
mortgages
had
already
been
packaged
into
secondary
assets
that
were
being
traded
in
the
wholesale
market.
What
is
clearly
the
case
is
that
these
bankers
failed
to
take
due
care
and
adequate
risk
assessments
because
they
were
fueled
by
a
growth
mentality
from
which
they
personally
benefited
in
the
form
of
large
bonuses
as
banks
over‐expanded
their
loan
books
through
participating
in
the
trading
of
securitized
products.
The
response,
however,
is
to
refinance
these
failed
markets
and
to
depend
on
stronger
regulatory
constraints
and
the
regulators
taking
on
more
of
the
authority
vested
in
them
to
intervene.
There
is
no
mention
of
transforming
the
culture
in
an
ethical
direction
or
that
there
should
be
a
concern
about
the
consequences
of
action
and
not
just
about
complying
with
rules
and
regulations.
The
paper
examines
a
range
of
ethical
philosophies,
arguing
that
the
problem
with
regulatory
controls
is
that
they
rely
exclusively
on
Kantian
ethics
in
which
there
is
a
mere
compliance
with
rules
rather
than
a
moral
responsibility,
and
a
commitment
to
avoiding
consequences
that
are
damaging,
to
others.
The
paper
will
suggest
that
the
repair
to
the
markets
and
reform
of
the
system
is
simply
to
reproduce
the
problems
that
have
led
to
this
damaging
financial
crisis
and
that
an
entirely
different
approach
is
required
in
order
for
the
financial
system
to
regain
the
support
of
the
taxpaying
public.
It
will
also
reflect
on
previous
failures
to
recognize
unsustainable
booms
in
equity
markets,
loans
to
developing
economies,
information
technology
and
the
dot.com
bubble
burst.
‐
66
‐
The
dangerous
antinomies
of
Corporate
Philanthropy
Anders
Lacour
Copenhagen
Business
School
Over
the
past
two
decades,
a
growing
number
of
multi‐national
companies
have
come
to
view
philanthropy
as
a
key
business
imperative.
This
phenomenon
has
stimulated
research
on
the
various
strategies
pursued
by
companies
in
‘going
philanthropic’.
Some
distinguish
between
corporations
that
are
philanthropic
only
to
secure
fiscal
benefits
and
companies
that
are
doing
philanthropy
for
purely
altruistic
reasons.
These
discussions
are
today
being
left
behind
by
researchers
that
argue
that
such
a
distinction
is
not
very
useful
because
it
overlooks
the
fact
that
corporations
are
often
doing
both
simultaneously.
This
paper,
however,
will
argue
that
this
in
principle
seamless
integration
of
aims
is
disintegrating
in
practice.
By
investigating
the
annual
reports
of
selected
multi‐national
corporations,
the
article
will
show
how
the
corporations
deal
with
the
challenge
of
‘going
philanthropic’
by
using
two
different
languages
at
the
same
time:
the
language
of
economics
and
the
language
of
philanthropy.
While
the
two
languages
produce
very
different
understandings
of
why
companies
are
engaged
in
philanthropy,
the
corporations
run
the
risk
of
formulating
contradictory
stakeholder
strategies,
and
thereby
being
trapped
in
the
dangerous
antinomies
of
corporate
philanthropy.
The
paper
takes
its
theoretical
point
of
departure
in
the
French
sociologist
Pierre
Bourdieu’s
work
on
strategic
euphemism,
to
show,
how
the
different
corporations
try
to
come
in
terms
with
the
challenges
of
corporate
philanthropy.
‐
67
‐
Locating
business
ethics
anywhere:
The
impact
of
workrelated
mobile
technologies
on
ethics
and
work
Diannah
Lowry
Bristol
Business
School,
University
of
the
West
of
England
The
advent
of
increasingly
portable
technological
devices
and
their
dissemination
throughout
the
economic
and
social
sphere
has
come
to
invoke
investigation
and
new
theorizing
about
the
role
of
mobile
technologies
and
associations
with
employment
in
the
contemporary
period.
While
mobile
working
has
been
investigated
in
various
ways
(see
for
example
Felstead,
Jewson
and
Walters.
2005;
Hislop
2008),
a
consideration
of
the
location
of
ethics
in
the
context
of
the
technology
that
facilitates
mobile
work
appears
sorely
missing.
An
exploration
of
the
ethical
implications
of
work‐related
mobile
technologies
thus
forms
the
basis
of
this
paper.
While
the
paper
explores
potential
ethical
impacts
of
work‐related
mobile
technologies,
the
underlying
assumption
is
not
one
of
technological
determinism.
The
guiding
view
here
is
that
while
technology
may
have
various
effects
or
impacts;
technology
itself
is
shaped
by
social
and
economic
forces
(Mackenzie
and
Wajcman,
1985).
In
this
paper
I
posit
the
view
that
since
much
contemporary
business
activity
eliminates
spatial
and
temporal
barriers
through
the
use
of
work‐related
mobile
technologies,
then
issues
associated
with
business
ethics,
if
at
all
locatable,
may
also
transcend
spatial
and
temporal
barriers.
Issues
related
to
business
ethics
then,
may
be
potentially
locatable
anywhere.
Extending
the
notion
of
Katz
and
Aakhus’s
(2002)
neologism
of
the
mobile
phone
as
an
‘apparatgeist’
this
paper
seeks
to
explore
ethical
issues
associated
with
the
perpetual
contact
afforded
by
work‐related
mobile
technologies.
A
feature
of
perpetual
contact
related
to
the
adoption
of
work‐related
technologies
is
the
market
driven
thirst
for
knowledge
(and
associated
powers)
coupled
with
the
promotional
discourse
of
the
mobile
technology
industry
advocating
a
type
of
communication
utopia.
When
this
utopia
and
its
supposed
benefits
for
organizations
and
employees
are
put
under
scrutiny,
there
are
potential
and
subtle
‘ethical
cracks’
which
start
to
emerge.
These
ethical
cracks
can
be
detected
in
the
contemporary
discourse
about
‘good
jobs’
and
‘bad
jobs’
and
the
characterisation
of
the
former
as
high‐skilled,
flexible,
and
mobile
jobs
(through
the
use
of
work‐related
mobile
technologies),
hence
almost
bespoke
to
suit
the
individual,
and
characterised
by
a
new
type
of
economic
actor,
the
“digerati”
(Fisher,
2008).
On
the
one
hand,
work‐related
mobile
technologies
may
afford
some
desirable
and
perceived
power
vantages
to
its
varied
users,
but
on
the
other
hand
they
may,
as
Meyerson
(2001)
articulates,
function
to
“systemise
the
life
world
replacing
meanings
with
messages,
consensus
with
instructions
and
insight
with
information”
(p.
65).
In
this
paper
it
proposed
that
the
type
of
perpetual
contact
facilitated
by
work‐related
mobile
technologies
is
ethically
problematic
on
a
number
of
accounts.
First,
‘just‐in‐time’
networked
communications
may
lead
to
increased
intercept
and
surveillance
facilitating
a
violation
of
the
protective
space
of
the
private.
Thus,
while
mobile
technologies
may
bind
workers
through
the
continuity
of
spatial
networks,
they
are
also
likely
to
facilitate
unwarranted
‐
68
‐ 68
identity
anxiety
by
invasion
into
the
private
domain.
It
is
not
only
privacy
that
may
be
violated,
but
worker
discretion
also,
since
another
feature
of
surveillance
is
its
use
as
a
form
of
performance
monitoring
outside
the
realm
of
workplace
related
observation
and
traditional
modes
of
performance
management.
Second,
an
accepted
ethos
of
perpetual
contact
may
serve
to
preserve
traditional
patriarchal
leadership
roles
and
power
structures
by
managers
themselves
remaining
“on
duty”
(instead
of
delegating
responsibilities)
thus
inhibiting
processes
of
organizational
differentiation.
Perpetual
contact
thus
potentially
serves
to
substitute
for
traditional
training
and
development
efforts
and
the
associated
opportunities
and
skills
gains
for
aspiring
individual
workers.
Third,
work‐related
mobile
technologies
have
led
to
refashioning
spaces
of
work
to
become
ever
shifting,
detached,
unpredictable
and
placeless.
The
placelessness
of
work
de‐personalises
work
processes
and
social
interactions
thus
potentially
depriving
workers
of
a
means
to
flourish
socially.
The
paradox
of
perpetual
contact
in
the
context
of
the
world
of
work
and
its
associated
mobile
technologies
is
that
meaningful
social
interactions,
either
as
embedded
in
the
work
undertaken
or
as
a
welcome
by‐product,
become
unlikely.
The
ethical
implications
of
these
issues
of
surveillance,
substitution
and
alienation
associated
with
work‐related
mobile
technologies
are
discussed
in
the
paper
from
the
vantage
of
both
traditional
and
contemporary
ethical
frameworks.
References
Felstead,
A.
Jewson,
N.
&
Walters,
S.
2005.
Changing
Places
of
Work,
Palgrave
Macmillan,
Basingstoke.
Fisher,
E.
2008.
‘The
Classless
Workplace:
The
Digerati
and
the
New
Spirit
of
Technocapitalism’
WorkingUSA,
11
(2),
181‐198
Hislop,
D.
(ed).
2008.
Mobility
and
Technology
in
the
Workplace,
Routledge,
London.
Katz,
J.
&
Aakhus,
M.
(eds).
2002.
Perpetual
Contact:
Mobile
Communication,
Private
Talk,
Public
Performance,
Cambridge,
UK
&
New
York:
Cambridge
University
Press.
Myerson,
G.
2001.
Heiddeger,
Habermas
and
the
Mobile
Phone.
Cambridge,
UK:
Icon
Books.
Mackenzie,
D.
&
Wajcman,
J.
(eds)
1985.
The
Social
Shaping
of
Technology,
Open
University
Press,
Milton
Keynes.
‐
69
‐ 69
The
Dilemmas
of
Teaching
Business
Ethics
in
Business
Schools:
Exploring
the
Range
of
Resistances
Diannah
Lowry
Bristol
Business
School,
University
of
the
West
of
England
“Business
Schools
do
not
need
to
do
a
great
deal
more
to
help
prevent
future
Enrons:
they
need
only
to
stop
doing
a
lot
they
currently
do.
They
do
not
need
to
create
new
courses:
they
need
simply
stop
teaching
some
old
ones”
Sumantra
Ghoshal,
2005:75
It
is
difficult
not
to
observe
that
there
is
a
crisis
of
management
education
and
that
the
role
that
business
schools
should
play
in
the
process
of
management
education
and
research
is
in
need
of
much
reflection.
Of
course,
much
of
the
focus
of
the
crisis
is
due
to
the
large
corporate
scandals
that
have
characterised
the
last
decade,
as
well
as
the
more
recent
collapse
of
financial
institutions
and
markets
in
the
current
global
recession.
This
paper
locates
the
role
of
business
ethics
in
business
schools
and
outlines
some
of
the
problems
and
resistances
that
may
be
faced
when
trying
to
inject
business
ethics
education
into
management
education.
While
the
paper
rests
heavily
on
Goshal’s
(2005)
inspirational,
watershed
critique
of
management
theories
and
their
impact
on
management
practices,
there
is
in
this
paper
an
element
of
self
narrative
of
my
own
account
of
working
in
various
business
schools
both
in
the
UK
and
in
Australia.
In
each
business
school
setting
I
encountered
a
variety
and
range
of
resistances
to
the
teaching
of
business
ethics,
even
in
those
business
schools
that
had
formal,
dedicated
business
ethics
modules.
The
published
debates
surrounding
business
ethics
education
are
not
excluded
in
this
paper,
since
in
my
experience
they
were,
in
the
four
business
schools
in
which
I
have
been
employed,
enacted
as
an
active,
open
dialogue.
This
paper
then
seeks
to
bring
together
some
of
the
main
resistances
associated
with
business
ethics
education,
on
the
premise
that
without
an
understanding
of
the
resistances,
the
project
of
activating,
furthering
and
improving
business
ethics
education
may
well
turn
out
to
be
a
glib
and
protracted
process.
The
debates
and
resistances
associated
with
the
teaching
of
business
ethics
can
be
summarised
as
being
either
pedagogical,
or
ideological/political,
although
the
distinction
is
arguably
an
artefact
since
in
real
terms
there
is
a
crossover
between
the
two.
At
some
point
the
pedagogy
becomes
a
resource
that
is
‘owned’
hence
political
considerations
are
induced.
Pedagogical
debates
are
those
concerned
with
business
ethics
curriculum
placement,
content
and
aims
(see
for
example
Lowry,
2003;
Sims
and
Felton,
2006;
Birnik
and
Billsberry,
2008).
Ideological
and
political
resistance
are
related
to
ownership
of
business
ethics
teaching
(both
personal
and
bureaucratic)
to
personal
resistance
based
on
a
perceived
futility
of
business
ethics
education
given
the
assumption
of
Homo
Economicus,
and
to
other
perceived
market
forces
that
may
sway
those
in
authority
away
from
offering
any
business
ethics
education
(“the
students
won’t
want
it”
type
argument)
(see
Pfeffer
and
Fong,
2004,
also
Curry
&
Thach,
2007).
The
forms
of
resistance
outlined
in
this
paper
are
unlikely
to
be
exhaustive,
but
it
is
hoped
that
by
identifying
and
unpacking
some
of
the
obstacles
to
business
ethics
education
we
may
expedite
the
infusion
of
the
teaching
of
business
ethics
into
more
Business
School
settings.
‐
70
‐
References
Birnik,
A.
&
Billsbery,
J.
2008.
‘Reorienting
the
Business
School
Agenda:
The
case
for
Relevance,
Rigor
and
Righteousness’
Journal
of
Business
Ethics,
82,
985‐999.
Curry,
T.
&
Thach,
S.
2007.
‘Teaching
Business
Ethics:
The
Attitudes
of
Business
Deans
around
the
World’
Project
Muse,
41,
(1),
237‐244
Ghoshal,
S.
2005.
‘Bad
Management
Theories
are
Destroying
Good
Management
Practices’
Academy
of
Management
Learning
&
Education,
4,
(1),
75‐91
Lowry,
D.
(2003)
‘An
Investigation
of
Student
Moral
Awareness
and
Associated
Factors
in
Two
Cohorts
of
an
Undergraduate
Business
Degree
in
a
British
University:
Implications
for
Business
Ethics
Curriculum
Design’
Journal
of
Business
Ethics,
48,
(1),
7
–
19.
Pfeffer,
J.
&
Fong,
C.
2002.
‘The
end
of
business
schools?
Less
success
than
meets
the
eye’
Academy
of
Management
Learning
&
Education,
1,
(1),
78‐95
Sims,
R.
&
Felton,
E.
2006.
‘Designing
and
Delivering
Business
Ethics
Teaching
and
Learning’
Journal
of
Business
Ethics,
63,
297
–
312.
‐
71
‐
Who’s
Who
in
PRME:
The
Rhetoric
of
Involvement
vs.
the
Reality
of
Commitment
Janette
Martell
and
Ángel
Castiñeira
ESADE
Business
School,
Ramon
Llull
University
We
believe
in
the
Principles
for
Responsible
Management
Education
(PRME).
We
believe
they
afford
a
unique
opportunity
for
academic
institutions
around
the
world
to
join
in
a
common
purpose,
and
to
instil
in
their
graduates
a
high
standard
of
business
ethics
and
an
honest
conviction
in
terms
of
social
responsibility
by
adopting
the
Principles.
Our
purpose
is
to
evaluate
whether
leaders
of
academic
institutions
have
become
convinced
of
the
transcendental
value
of
the
PRME
initiative
and,
consequently,
how
they
are
responding
to
the
need
for
change
in
management
education
through
their
adherence
to
PRME.
In
other
words,
who
has
become
rhetorically
involved
with
PRME
vs.
who
has
committed
themselves
to
implementing
the
Principles.
This
paper
studies
PRME’s
evolution
since
their
launching
in
July
2007,
up
to
the
First
Global
Forum
for
Responsible
Management
Education
that
took
place
at
the
United
Nations
Headquarters
on
December
4‐5,
2008.
We
review
the
182
academic
institutions
that
have
signed
up
to
PRME
and
the
great
number
that
have
not
done
so,
in
spite
of
the
fact
that
many
of
them
are
active
members
of
international
organizations
that
advocate
objectives
in
business
ethics,
social
responsibility
and
sustainability.
Based
on
our
findings,
we
conclude
that
the
number
of
signatories
should
have
reached
a
higher
level
during
the
17
months
of
PRME’s
activity
and
are
surprised
to
find
that
many
leading
academic
institutions
have
not
committed
themselves
to
the
Principles.
We
believe
that
for
PRME
to
be
successful,
which
it
deserves
to
be,
the
conviction
and
leadership
of
presidents
and
deans
of
academic
institutions
will
be
absolutely
essential.
Eventually,
it
would
be
necessary
to
hold
the
signatories
accountable
for
their
implementation
and
results;
otherwise,
there
will
be
a
light
involvement,
but
not
an
effective
commitment,
which
will
overthrow
this
very
promising
initiative.
The
implications
of
our
findings
and
the
avenues
for
future
research
are
discussed.
Keywords:
Accountability,
Business
Ethics,
Business
School,
Change,
Commitment,
Principles
for
Responsible
Management
Education
(PRME),
Social
Responsibility,
University
‐
72
‐
Corporate
Social
Responsibility
(CSR)
Information
Disclosure
by
Annual
Reports
of
Public
Companies
listed
at
Indonesia
Stock
Exchange
(IDX)
Edwin
Mirfazli
University
of
Lampung,
Indonesia
Purpose
–
The
purpose
of
this
paper
is
to
provide
empirical
proof
concerning
the
social
focus
of
responsibility
information
disclosure
–
dominant
in
annual
reports
of
basic
and
chemical
industries
groups
–
and
how
the
company's
group
type
affects
the
amount
and
focus
of
social
disclosure
in
a
company's
annual
report.
Design/methodology/approach
–
This
paper
explains
and
describes
data
characteristics
employed
in
the
research.
Annual
reports
are
analyzed
by
content
analysis
method.
Findings
–
The
results
show
that
the
main
foci
of
social
disclosure
from
companies
registered
at
the
Indonesia
Stock
Exchange
are
labor
theme
(51.60
percent),
followed
by
customer
theme
(19.40
percent),
society
theme
(14.70
percent)
and
environmental
theme
(14.30
percent),
respectively.
Hypothesis
test
proved
that
there
is
no
significant
difference
in
the
presentation
of
social
disclosure
amount
in
all
themes
between
companies
in
the
basic
and
chemical
industries
group
or
in
the
variety
industries
group.
Research
limitations/implications
–
The
composing
of
a
social
disclosure
list
tends
to
be
subjective
and
it
is
possible
to
omit
certain
items
that
are
supposed
to
be
disclosed
by
the
company.
Practical
implications
–
The
paper
shows
that
it
is
necessary
to
pay
increased
attention
to
the
social
environment,
considering
that
companies
and
society
are
equally
important.
Originality/value
–
This
paper
describes
the
importance
of
amount,
manner,
and
the
reason
behind
a
company's
social
responsibility
disclosure.
Article
URL:
http://www.emeraldinsight.com/10.1108/17538390810919592
‐
73
‐
Sustainability
reporting
and
stock
valuation:
Multivariate
evidence
from
the
FTSE4Good_IBEX
José
M.
Moneva,
Eduardo
Ortas
and
Isabel
Acero
University
of
Zaragoza
The
disclosure
of
information
about
organizations’
impacts
on
their
stakeholders
has
reached
a
high
level
of
compliance
during
the
last
decade.
Particularly,
the
emergence
of
GRI
2002
Guidelines
(and
more
recently
G3),
as
a
global
sustainability
reporting
framework,
promoted
a
better
transparency
management
approach.
Thus,
sustainability
reports
can
be
considered
as
a
mechanism
to
disclose
information
to
stakeholders
about
firm
contribution
to
sustainable
development
(Moneva,
2007).
These
reports
are
structured
in
three
dimensions
(economics,
social
&
environmental
issues)
according
to
“triple
bottom
line”
approach
(Elkington,
1997).
In
fact,
the
number
of
organizations
that
report
on
environmental
and
social
issues
(according
to
GRI
guidelines,
2002
&
G3)
has
risen
for
the
past
thirty
years
(ACCA
and
Corporate
Register,
2004).
Traditionally,
these
reporting
practices
are
linked
to
legitimating
companies’
unsustainability
activities
in
high‐risk
considered
industries
as
chemicals,
oil
&
gas,
transport,
etc.
(Bebbington
et
al.,
2008).
However,
academic
research
shows
that
sustainability
reporting,
as
a
mechanism
to
manage
transparency
to
stakeholders
is
frequently
integrated
in
large
(with
more
arrangement
than
in
SMEs)
firms
worldwide.
This
process
have
been
specially
relevant
in
Spain,
since
Spanish
firms
have
been
ranked
in
eighth
level
of
most
reporting
organizations
(world
data)
about
sustainability
issues
(Global
Reporting
Initiative,
Corporate
Reporting,
http://www.corporateregister.com).
The
aim
of
this
research
is
to
explore
the
relationship
between
sustainability
reporting
practices
and
financial
performance
of
FTSE4Good‐Ibex
constituents.
This
index
comprises
companies
in
the
IBEX
35
Index
and
the
FTSE
Spain
All
Cap
Index
that
meet
good
standards
of
practice
in
corporate
social
responsibility
(FTSE4Good
Series).
A
wide
range
of
previous
research
proposes
a
significant
and
positive
link
between
transparency
practices
(measured
by
sustainability
reporting)
and
firm
financial
performance
(Moneva
&
Ortas,
2008).
This
conclusion
supports
Instrumental
Stakeholder
Theory
(Jones,
1995),
in
terms
that
satisfying
information
needs
of
the
stakeholders,
the
firm
could
be
able
to
obtain
better
levels
of
financial
performance
(Donaldson
&
Preston,
1995;
Mitchell
et
al.,
1997).
Previous
empirical
research
in
the
area
can
be
mainly
categorized
in
two
types
of
studies:
event‐studies
and
content
analysis.
There
is
also
another
approach
that
builds
specific
indexes
in
order
to
capture
transparency
performance
of
sustainability
reports
(Moneva
et
al.,
2007).
In
this
study,
a
multivariate
model
is
proposed
to
measure
transparency
of
sustainability
reports
and
its
links
with
the
financial
performance
obtained
by
FTSE4Good‐Ibex
constituents
(measured
by
stock‐market
valuation).
Some
measurement
indexes
have
been
constructed
and
multivariate
modelled
in
order
to
capture
more
efficiently
transparency
construct
(about
social,
economic
and
environmental
parameters).
Additionally,
sensitive
analysis
is
applied
in
order
to
capture
possible
elements
that
could
disturb
study
results.
Special
interest
is
focused
on
industry
effect.
This
paper
contributes
to
the
area
introducing
a
multivariate
model
to
measure
sustainability
reporting
practices
and
testing
empirically
Instrumental
Stakeholder
Theory
in
Spanish
Stock
Market.
‐
74
‐
‐
75
‐
Searching
for
an
ethical
approach
to
absenteeism
and
presenteeism
Richard
MorganJones
Director
Work
Force
Health
Absence
and
presence
at
work
pose
challenges
to
the
management
of
organisations
as
well
as
to
the
work
force,
unions
and
other
stakeholders.
There
is
a
need
for
a
new
approach
to
the
ethics
of
individual
and
collective
responsibility
in
this
field.
Absenteeism
can
be
distinguished
from
legitimate
absence
by
describing
the
aggressive
use
of
the
sick
role
involving
malingering
and
illness
deception.
Presenteeism
is
a
sign
of
a
new
work
ethic
where
illness
deception
also
plays
a
part
involving
job
insecurity
and
work
addiction.
Both
involve
perversion
of
the
truth
and
the
risk
of
an
habitual
and
shameless
culture
of
lying
to
others
and/or
self‐deception.
Absent
presences
describes
the
phenomenon
of
people
present
at
work,
but
unproductively
disengaged
and
disaffected.
This
challenge
includes
the
task
of
retaining
the
vitality
and
commitment
of
staff
to
the
work
task.
These
organisational
“ailments”
have
both
short
and
long
term
health
consequences
for
the
individual
and
the
organisation.
Psychosocial
opensystems
model
The
presentation
will
draw
on
research
exploring
a
psycho‐social
open‐systems
model
to
describe
the
internal
consultation
that
accompanies
decisions
about
taking
up
or
refusing
the
sick
role
and
its
relationship
to
external
consultations.
This
will
involve
exploring
different
stakeholders
in
the
decision,
including
family,
friends,
manager,
team,
doctor
and
specialist.
These
processes
are
illustrated
by
cartoons.
Attempted
solutions
through
absence
management
policies
are
well
developed.
Absenteeism
is
an
arena
where
the
Human
Resources
Development
profession,
through
the
Chartered
Institute
of
Personnel
and
Development
(Evans
and
Walters
2003),
has
made
clear
guidelines
available
for
managing
its
abuse
echoed
by
the
Department
of
Trade
and
Industry
and
the
Health
and
Safety
Executive.
However
these
approaches
do
not
take
into
account
the
underlying
psycho‐social
system
dynamics
that
shape
ethical
responses
about
what
is
right
and
wrong
in
both
individual
decisions
and
their
management.
In
particular
they
do
not
attempt
to
describe
what
research
has
suggested
is
the
key
resource
that
shapes
absence
behaviour:
this
is
not
individualised
decision,
but
collective
team
culture
and
leadership.
Key
features
of
a
healthy
team
functioning
will
be
described
as
a
resource
for
promoting
the
ethics
of
responsibility.
These
include
leadership
promoting
a
culture
of
responsiveness
as
well
as
responsibility
that
is
fair
and
firm
with
colleagues
and
the
organisational
tasks.
In
response
to
these
managerial
and
health
issues
and
as
a
result
of
a
number
of
coaching
and
consultancy
contracts
that
have
featured
these
issues,
I
have
been
part
of
an
initiative
that
has
formed
'Work
Force
Health:
Research
and
Consultation"
(www.workforcehealth.co.uk).
This
service
aims
to
offer
an
action
research
project
in
the
field
exploring
issues
of
the
relationship
between
the
emotional
health
of
the
organisation
and
the
health
of
its
workforce.
‐
76
‐
These
issues
are
illustrated
from
consultancy
work
with
organisations
relating
absence
from
the
work
task
to
the
health
of
the
organisation
and
its
capacity
to
manage
the
risks
of
regression.
This
work
has
been
done
under
the
auspices
of
the
Work
Force
Health:
Research
and
Consultation
and
its
project
"Sourcing
authority
and
leadership
in
promoting
healthy
ways
of
going
sick".
‐
77
‐
The
Reverse
of
Ethics
Rolland
Munro
Keele
University
Gordon
Brown’s
sudden
abandonment
of
financial
prudence
comes
in
the
wake
of
Mrs
Thatcher’s
infamous
assertion
that
she
‘was
not
for
turning’
and
the
hubris
of
Tony
Blair’s
proclaiming
he
had
no
reverse
gear.
This
paper
picks
up
on
utopian
discourses
that
landscape
futures
from
which
there
is
no
turning
back
and
asks
what
the
timing
of
such
reverses
in
values
can
tell
us
about
the
cul‐de‐sac
in
current
thinking
about
ethics.
The
paper
then
goes
on
to
question
whether
the
adoption
of
the
notion
of
reversibility
as
an
ethical
aim
goes
far
enough?
Although
prominent
in
some
professional
bodies,
including
those
concerned
with
conservation
and
information,
debates
about
reversibility
tend
to
overlook
issues
of
class
and
stratification
and
be
aimed
more
at
the
pragmatics
of
construction
and
reconstruction.
Arguing
that
there
is
a
growing
division
in
ethics
that
feeds
on
matters
such
the
partition
between
policy
and
practice,
the
papers
discusses
how
the
organisational
split
of
values
for
those
in
control
and
standards
for
those
charged
with
delivery
reflects
the
valorisation
of
market
signals
over
institutional
ethos.
‐
78
‐
The
Challenges
Of
Sustainable
Development
And
Climate
Change:
The
(Non)Response
Of
Business
School
Educators
And
The
Potential
Role
Of
The
Un
Prime
Initiative
Alan
Murray
Sheffield
University
Management
School
The
consensus
among
scientists,
confirmed
by
the
findings
of
the
Inter‐governmental
Panel
on
Climate
Change
in
February
2007,
that
global
warming
is
connected
to
human
commercial
activity,
creates
a
new
agenda
for
business,
reinforcing
the
imperative
of
sustainable
development.
The
‘credit
crunch’
followed
by
the
collapse
of
global
financial
markets
in
the
Autumn
of
2008
brought
new
calls
for
a
‘responsible
approach’
to
be
adopted
by
business.
This
presents
challenges
not
only
for
business,
but
for
business
schools.
Business
must
convince
concerned
stakeholders
that
they
are
aware
of,
and
reacting
to,
the
risks
(and
opportunities)
connected
to
the
phenomena.
Business
schools
must
reflect
on
the
priorities
of
business
education
to
include,
across
the
curriculum,
an
acknowledgement
of
a
shifting
paradigm.
Whilst
companies
have
reacted
swiftly
to
reassure
stakeholders
of
their
ability
to
deal
with
the
issues
arising,
business
schools
seem
slow
to
develop
new
approaches
or
courses,
or
to
embed
issues
of
sustainability
across
the
curriculum
(two
surveys
were
conducted
looking
at
the
incidence
within
FTSE
100
companies
of
the
establishment
of
a
department
of
Corporate
Responsibility
(CR);
and
the
provision
of
CR
and
related
courses
and
modules
across
UK
Universities
and
Business
Schools).
The
results
of
these
surveys
are
discussed,
leading
to
a
suggestion
that
while
business
reacts
swiftly
to
perceived
threats
or
challenges,
Business
Schools
are
slow
to
follow.
The
paper
is
critical
of
current
curriculum
content
and
goes
on
to
consider
whether
the
UN
PRiME
initiative
might
act
as
a
catalyst
to
lead
Business
Schools
towards
the
necessary
paradigm
shift.
‐
79
‐
Neuromarketing
–
between
creation
of
consumer
insight
and
suppression
of
consumer
autonomy
Sarah
Opitz
University
of
Essex
This
paper
is
intended
to
take
a
closer
look
at
the
neuroethical
debate
within
the
marketing
discipline,
paying
special
attention
to
the
position/role
of
the
marketer.
Following
the
“Decade
of
the
Brain”
(George
W.
Bush),
the
emergence
of
neuroscience
based
research
as
consumer
(market)
research
tool,
leads
many
scientists,
academics
and
practitioners
alike
to
predict
its
superiority
to
more
traditional
research
methods.
According
to
Murphy
et
al.
(2008,
p.:
293‐294)
the
goal
of
neuromarketing
studies
is
“…to
obtain
objective
information
about
the
inner
workings
of
the
brains
of
consumers
without
resorting
to
the
subjective
reports
that
have
long
been
the
mainstay
of
marketing
studies.”
Neuroimaging
technology
has
its
foundation
in
clinical
applications,
but
becomes
increasingly
valuable
to
the
research
of
various
social
psychological
phenomena
(Tovino,
2005),
making
it
interesting
for
the
marketing
discipline
and
its
study
of
consumer
behaviour.
In
equal
measure
to
its
advocates
praising
its
potential
impact
on
the
marketing
discipline,
its
opponents
raise
various
critical
concerns
and
ethical
issues.
In
the
sensitive
discussion
encasing
the
entire
marketing
field
and
its
ongoing
critique
concerning
its
felt
objective
to
“…manipulate
consumer
behaviour
–
…
[being]…
effectively,
a
“soft”
attack
on
autonomy”
(Murphy
et
al.
2008,
p.:
297),
one
has
to
take
extra
care
in
evaluating
the
potential
contribution
of
such
an
“intrusive”
technique
to
the
discipline.
Thereby,
it
is
not
the
use
of
scientific
technology
in
consumer
research
per
se,
which
is
the
cause
for
raised
criticism
and
ethical
concern
but
rather
the
use
of
technology
which
specifically
gathers
consumer
information
by
measuring
and
evaluating
brain
activities.
The
paper
provides
an
overview
of
the
current
state
of
the
neuroethical
debate,
covering
neuromarketing’s
implications
for
the
marketing
exchange
in
general,
the
protection
of
the
research
subject
and
the
prevention
of
coercion
and
consumer
exploitation.
Furthermore,
it
appears
that
integral
but
yet
missing
to
this
discussion
is
a
closer
look
and
representation
of
the
marketers’
position
in
this
“ethical
challenge”
(Racine
et
al,
2005;
p.:
159).
It
is
noted
that
under
the
umbrella
of
marketing
ethics
in
general,
research
has
shown
that:
“Marketers
must
first
perceive
ethics
and
social
responsibility
to
be
important
before
their
behaviors
are
likely
to
become
more
ethical
and
reflect
greater
social
responsibility,“(Singhapakdi,
Vitell,
Rallapalli
and
Kraft,
1996:
1131).
The
actual
question
the
paper
raises
is
how
marketers
feel
by
employing
neuroscientific
research
to
their
discipline,
especially
in
terms
of
budget
pressures
and
a
potential
fears
of
losing
her/his
job
and
team
members
if
“missing
out”
on
this
novel
research
approach.
Ferrell
and
Gresham
(1985)
state
that
managers,
who
are
pressured
or
strive
for
more
success,
in
terms
of
profit
maximisation,
are
more
likely
to
show
unethical
conduct.
However
how
does
the
split
between
being
marketer
and
consumer
alike
influence
their
conscience
and
therefore
decision
making
process.
‐
80
‐
Business
Ethics
and
CSR
–
the
role
of
Business
Schools
Carole
Parkes
Following
the
recent
banking
crisis,
Business
Schools
were
blamed
with
headlines
such
as
‘Did
poor
teaching
lead
to
crash?
Business
Academics
are
accused
of
ignoring
social
and
political
questions
(THE,
25/09/08).
This
is
not
new.
After
previous
financial
scandals
it
was
reporter
that
many
Senior
Executives
at
Enron,
Arthur
Anderson
and
World
com
had
MBAs
from
top
business
schools.
In
examining
the
issues
behind
these
headlines
we
need
to
consider
not
just
the
content
of
such
programmes
but
the
approach
and
philosophies
that
drive
them.
As
Ken
Starkey
points
out,
‘leading
business
schools
need
to
develop
a
different
language
and
a
new
narrative
to
legitimise
their
function
and
to
overcome
their
fascination
with
a
particular
form
of
finance
and
economics.
Business
schools
need
to
broaden
their
intellectual
horizons..’(FT).
In
a
survey
of
MBA
students
asked
for
definitions
of
business
ethics
at
top
US
schools,
all
respondents
described
ethics
in
market
terms.
This
may
not
be
surprising
since
ethics
is
still
an
optional
extra
in
many
schools
and
it
is
the
dominance
of
the
market
metaphor
that
also
pervade
assumptions
and
language
in
many
business
programmes.
As
Eccles
and
Nohria
(1992)
contend,
“The
way
people
talk
about
the
world
has
everything
to
do
with
the
way
the
world
is
ultimately
understood
and
acted
in”.
These
assumptions
and
language
become
‘self
fulfilling
prophecies’
in
that
they
become
taken
for
granted
and
normatively
valued
(Ferraro,
2005).
The
question
of
language
is
critical
to
this
debate,
we
have
so
many
terms
that
appear
to
describe
the
same
thing;
or
do
they?
Although,
Corporate
Social
Responsibility
(‘CSR’
and
its
synonyms)
is
gaining
dominance
as
the
term
used
to
describe
this
area
but
many
writers
on
CSR
prefer
to
talk
about
the
ideas
underpinning
it.
Other
labels
include,
Sustainability
(more
often
related
to
environmental
issues)
and
Corporate
Citizenship
(mainly
US
and
implying
agency).
Yet
they
all
refer
to
economic,
social,
environmental
and
governance
considerations.
As
with
all
‘new’
fields
there
is
a
danger
that
CSR
does
not
draw
sufficiently
on
the
context
of
the
broader
ethics
and
social
justice
movements
which
have
always
promoted
the
obligation
for
behaviour
to
be
guided
by
ethical
principles
and
values.
One
useful
and
often‐
repeated
definition
of
CSR
is
"business
decision‐making
linked
to
ethical
values,
compliance
with
legal
requirements,
and
respect
for
people,
communities,
and
the
environment”
‘Business
for
Social
Responsibility’
(US).
This
definition
positions
CSR
firmly
in
the
context
of
ethical
values
but
it
can
be
interpreted
as
applying
only
to
individuals
rather
than
fully
extending
to
organisations
in
business
and
management.
Although
social
responsibility
is
not
a
new
concept,
businesses
are
increasingly
expected
to
provide
visible
evidence
that
they
are
behaving
ethically.
CSR
is
often
positioned
in
the
marketing
or
PR/Communication
depts
of
organisations
which
may
reflect
the
way
it
is
perceived
and
business
schools
can
reinforce
this
approach
by
using
terms
such
as
CSR
and
‘competitiveness’
or
‘reputation’.
Whatever
title
is
used,
the
key
questions
are
about
the
approach,
disciplines
and
philosophy
behind
the
teaching
and
whether
it
is
at
the
heart
of
business
programmes
or
on
the
periphery?
This
paper
presents
evidence
from
the
reflective
learning
experience
of
300
MBA
students
on
a
core
ethics
module.
The
module
adopts
an
interdisciplinary
approach
(subjects
approached
from
multiple
perspectives)
and
encourages
students
to
wrestle
with
ethical
quandaries,
‐
81
‐
disagreeable
tradeoffs
between
efficiency
and
justice
and
moral
contradictions
encountered
in
everyday
life.
The
reflections
provide
powerful
discourses
of
individual
journeys
exploring
real
ethical
dilemmas
faced
in
business.
Many
report
finding
‘a
vocabulary’
or
‘the
confidence’
to
raise
issues
and
concerns
and
the
issue
of
‘voice’
is
an
important
theme.
A
number
of
students
felt
the
module
empowered
them
to
act
as
agents
of
change
in
their
place
of
work.
There
are
also
those
who
said
that
‘without
overstating
the
case
–
this
module
has
changed
my
life’.
An
example
of
how
such
learning
has
the
potential
to
result
in
actual
change
rather
than
adaptation.
Although
CSR
is
more
visible
in
Business
Schools,
a
recent
survey
of
Deans
in
the
UK
revealed
that
these
issues
are
not
embedded
in
the
mainstream.
The
UN
Principles
for
Responsible
Management
Education
(PRME)
provides
the
opportunity
to
place
ethics
at
the
heart
of
business
education
and
for
academics
working
in
this
area
an
opportunity
to
use
their
own
agency
to
re
direct
the
strategy
of
their
institution.
The
final
paper
will
also
reflect
on
discussions
at
The
First
Forum
of
the
UN
PRME
in
proposing
strategies
for
moving
the
principles
into
action.
‐
82
‐
Gender
Cultures
Revisited
Di
Parkin
CMPS
Ltd
and
Bristol
Business
School,
University
of
West
of
England
Introduction
Business
ethics
are
not
gender
neutral
and
no
ethical
business
in
the
twenty‐first
century
can
ignore
the
requirements
of
promoting
equal
opportunity,
specifically
in
this
paper:
gender
equality
The
1993
models
In
1993
Su
Maddock
and
Di
Parkin
published
an
article
on
gender
cultures
in
(mainly
public
sector
organisations).
(Maddock
and
Parkin
1993)
This
detailed
a
variety
of
cultures
found
in
public
authorities:
• Gentleman’s
club
• Locker
room
• Smart
macho
• Gender
blind
• Feminist
Pretenders
The
article
received
a
favourable
response
and
the
assumptions
have
informed
much
research
in
this
area
(Hearn
and
Collinson,
Fox,
Page)
The
situation
in
2008
Do
the
models
identified
in
1993
hold
today?
Using
her
continued
experience
as
equal
opportunities
practioner,
conducting
equality
audits,
consultancy
and
equality
training
in
public
sector
organisations,
Di
Parkin
revisits
the
1993
model
sand
updates
then
for
2008.
She
argues
that
gender
equality
is
a
necessary
element
of
business
ethics.
Since
2007
public
authorities
now
have
a
Duty
to
promote
gender
equality;
has
this
had
an
impact
on
the
gender
cultures
in
place?
Drawing
on
material
from
more
than
25
public
authorities
in
the
last
seventeen
years
and
the
work
of
Hearn
&
Collinson,
Fox,
Maddock
and
Page,
The
paper
argues
that,
paradoxically
at
the
very
moment
when
public
organisations
have
a
duty
to
promote
gender
equality
is
precisely
the
moment
when
it
is
apparent
that
so
many
are
oblivious
to
issues
of
gender.
This
cultural
assumption
is
not
an
additional
model
to
those
described
above,
it
underlies
them
all,
is
a
pernicious
thread
woven
into
organisational
operation.
The
assumption
is:
The
issue
of
gender
is
resolved;
gender
inequality
is
no
longer
a
significant
problem
in
public
organisations.
Initially
the
paper
presents
some
evidence
of
the
continued
reality
of
gender
inequality
‐
83
‐
•
Gender
pay
gap
(all
sectors)
widened
from
17.0%
in
2007
to
17.1%
in
2008.Only
12%
of
FTSE
board
directors
are
female.
•
Women
are
30%
of
councillors,
but
only
16%
of
council
leaders.
•
Women
made
up
36.6%
of
appointments
to
public
bodies
in
2005/6
and
only
32.6%
in
2007/8.
•
The
UK
fell
for
the
third
year
running
to
13/130
countries
in
terms
of
women’s
pay,
work
opportunities,
political
power,
health
and
education.
(All
data
Equal
Opportunities
Review‐
EOR
December
2008)
Perception
that
Gender
is
resolved
The
paper
presents
a
range
of
participant
observations
establishing
the
prevalence
of
the
view
that
Gender
Equality
is
Resolved.
Examples
include:
the
failure
of
participants
in
a
conference
on
consultation
on
equalities
to
see
the
relevance
of
a
gendered
perspective,
the
false
perception
that
“all”
Chief
Executives
in
Cornwall
were
women,
the
lack
of
inclusion
of
gender
issues
in
equality
impact
assessments
and
the
lack
of
consultation
on
gender.
Page
quotes
the
Fawcett
Society’s
observation
that
women’s
organisations
have
not
been
consulted
over
a
regional
Equality
and
Diversity
strategy.
How
does
the
assumption
that
Gender
Equality
is
resolved,
impact
on
the
variety
of
gender
cultures
identified
in
1993?
The
paper
sees
this,
with
Page
as
part
of
the
“ongoing
process
of
sense
making
and
sense
giving,
engaging
with
narratives
of
gender
and
change”
(Page).
It
concludes
that
the
very
obliviousness
is
a
mechanism
to
veil
the
continued
(in
some
cases
deepening
of
gender
inequality)
This
is
an
ethical
issue
for
public
sector
and
other
businesses.
References
Equal
Opportunities
Review
EOR
December
2008
Hearn
G
and
Collinson
D
1996
Men
as
Managers
and
Managers
as
Men
Itzin
C
and
Newman
J
(Eds)
(1995)
Gender
Culture
and
Organisational
Change.
London:
Routledge.
Maddock
S
and
Parkin
D
(1993)
‘Gender
Cultures:
Women’s
Choices
and
Strategies
at
work’
Women
and
Management
Review.
(And
in
Itzin
1995)
Maddock
S
(1999)
Challenging
Women,
gender,
culture
and
organisation
.London:
Sage
Page
M
(2008)
‘Leading
Gender
Equality
in
Public
Services
–
The
Politics
of
Relational
Practice’
conference
paper
Engendering
Leadership
through
Research
and
Practice,
University
of
Western
Australia
‐
84
‐
Business
ethics:
cheating
the
system
or
using
opportunities?
Katie
Porkess
University
of
Exeter
The
scandals
of
Leeson,
Enron,
Arthur‐Anderson
and
more
recently,
Kerviel,
illustrate
the
fact
that
corruption
in
the
world
of
business
is
a
recurring
and
on‐going
phenomenon.
However,
corruption
is
difficult
to
research
and,
consequently,
theoretical
understanding
of
it
is
limited.
My
research
brings
together
the
concepts
of
social
identification,
stress
and
corruption,
and
throws
some
interesting
and
new
light
on
unethical
business
behaviour.
The
social
identity
approach
(SIA)
comprises
the
social
identity
theory
(Tajfel,
1972,1974;
Tajfel
&
Turner,
1979)
and
the
self‐categorisation
theory
(Turner,
1975,
1982,
1985;
Turner,
Hogg,
Oakes,
Reicher
&
Wethrell,
1987).
The
two
ideas
common
to
them
are
that
(a)
one
cannot
understand
how
people
think
and
act
in
a
social
context
by
simply
extrapolating
from
their
characteristics
and
behaviour
as
individuals;
(b)
social
context
is
fundamental
to
the
way
that
social
identity
processes
influence
thought
and
behaviour.
SIA
says
that
sometimes
people
perceive
themselves
as
individuals
and
behave
according
to
their
own
values
and
at
other
times
they
see
themselves
as
part
of
a
group
and
act
according
to
the
group
norms.
And
an
individual
who
identifies
with
a
particular
social
category,
accepts
that
group’s
norms
(Tajfel,
Flament,
Billig
&
Bundy,
1971;
Billig
&
Tajfel,
1973;
Tajfel,
1978b;
Hogg
&
Turner,
1985;
Turner,
Oakes,
Haslam
&
McGarty,
1994;
Turner
&
Oakes,
1997;
Haslam,
2004).
To
favour
their
group,
individuals
will
accept
costs,
such
as
high
stress
levels.
Another
acceptable
cost
of
group
identification
may
be
sacrificing
normal
values
and
ethics
(Turner,
Hogg,
Oakes
&
Smith,
1984;
Haslam,
O’Brien,
Jetten,
Vormedal
&
Penna,
2005).
So,
when
employees
engage
in
unethical
practices
that
benefit
the
organisation
rather
than
themselves,
it
is
likely
that
they
identify
strongly
with
it
or
their
smaller
work
group.
Stress
is
often
seen
as
a
personal
phenomenon,
but
research
shows
that
it
can
be
triggered
by
threat
to
groups
rather
than
to
individuals
themselves
(Jackson,
Schwab
&
Schuler,
1986;
Levine
&
Reicher,
1996;
Johnson,
2002;
Penna,
2003;
Haslam,
Vigano,
Roper,
Humphrey
&
O’Sullivan,
2003;
Haslam
&
Reicher,
2005).
That
is,
a
person’s
perception
of
a
particular
stressor
may
be
more
a
consequence
of
in‐group
affiliation
and
less
of
individual
reaction.
At
the
same
time,
group
members
can
ameliorate
stress
by
providing
support
in
times
of
adversity.
Thus,
high
identification
with
a
group
can
lower
stress
levels
(Haslam,
Jetten,
O’Brien
&
Jacobs,
2004;
Haslam,
2004;
Haslam,
2005;
Levine,
Cassidy,
Brazier
&
Reicher,
2002;
Postmes
&
Branscombe,
2002).
Corrupt
behaviour
in
organisations
involves
individuals
or
groups
behaving
in
ways
that
may
be
outside
the
accepted
norms
for
the
organisation
and/or
society
at
large.
This
may
include
influencing
or
coercing
some
members
of
the
group
to
act
in
ways
that
are
normally
unacceptable
to
them.
Such
behaviour
might
be
expected
to
cause
stress
to,
or
indeed
be
as
a
result
of
stress
for,
the
individuals
concerned.
But,
by
refusing
to
join
in
the
corrupt
behaviour
of
their
group,
such
people
risk
being
alienated
from
it,
something
that
they
would
find
highly
stressful.
The
focus
of
this
research
has
been
to
examine
moral
action,
as
defined
by
Rest’s
(1986)
Framework,
of
groups
and
teams
in
the
workplace
in
the
context
of
identity
threat
and
stress.
‐
85
‐
A
series
of
experiments
examined
the
behaviour
of
participants
in
conditions
that
imposed
threat
to
their
group
identity
and
provided
opportunities
for
corrupt
behaviour.
The
participants
included
a
student
sample
as
well
as
members
of
the
business
community
in
the
U.K.
So
where
does
business
ethics
occur?
Results
of
these
studies
show
that
under
the
“dislocations”
of
threat
and
stress,
individuals
in
businesses
will
behave
corruptly
to
support
not
only
their
wider
social
category
such
as
the
entire
organisation,
but
also
smaller
groups
such
as
their
immediate
work
team.
Men
behave
more
corruptly
than
women,
and
they
are
also
more
inclined
to
pressurise
other
team
members
towards
such
behaviour,
but
experience
less
stress
in
doing
so.
Older
participants
are
less
inclined
to
make
corrupt
decisions
and
experience
less
stress.
The
findings
also
indicate
that
the
presence
of
leaders
encourages
unethical
behaviour,
but
leadership
in
these
conditions
is
not
always
recognised
or
acknowledged
by
either
the
leader
or
those
being
led.
The
social
identity
approach
states
that
to
lead
successfully,
a
leader
needs
to
be
a
“prototypical”
member
of
the
group.
That
is,
a
leader
has
to
embody
the
group
norms.
This
suggests
that
a
corrupt
group
needs
a
corrupt
leader,
with
obvious
implications
for
organisations.
A
study
is
planned
to
investigate
this
further.
‐
86
‐
Business
Ethics
Doesn’t
Reside
in
Tax
Havens,
Does
it?
Lutz
Preuss
Royal
Holloway,
University
of
London
On
17
February
2007
US
Senators
Carl
Levin,
Norm
Coleman
and
Barack
Obama
presented
a
Bill
to
US
Congress
entitled
‘Stop
Tax
Haven
Abuse
Act’.
According
to
the
senators,
offshore
tax
havens
cost
the
US
Treasury
as
much
as
USD
100
billion
each
year,
thereby
not
only
shifting
the
tax
burden
from
high
income
persons
and
companies
onto
middle
income
families
but
also
more
generally
undermining
the
integrity
of
the
tax
system.
Their
criticism
of
tax
havens
centres
in
particular
on
the
lack
of
transparency
that
clouds
their
operations.
“In
effect,
tax
havens
sell
secrecy
to
attract
clients
to
their
shores”,
Senator
Levin
(2007)
commented:
“They
peddle
secrecy
the
way
other
countries
advertise
high
quality
services.”
Transparency
is
an
important
theme
in
business
ethics
generally.
It
was
the
global
consciousness
created
by
civil
society
protest
that
has
led
to
cooperation
between
transnational
business,
government
and
global
civil
society
to
develop
new
approaches
to
the
management
of
social
and
environmental
externalities
of
economic
activity
(Collier
and
Wanderley,
2005).
However,
where
this
pressure
for
transparency
is
absent
–
as
in
tax
havens
–
would
corporations
still
engage
in
business
ethics?
As
a
contribution
towards
answering
this
question,
this
paper
will
examine
to
what
extent
large
MNEs
that
are
headquartered
in
tax
havens
–
specifically
Bermuda
and
the
Cayman
Islands
–
have
adopted
key
business
ethics
tools,
namely
codes
of
conduct,
social
and
environmental
reporting
and
CSR
standards.
Insights
into
the
adoption
of
business
ethics
tools
under
conditions
where
the
power
of
international
civil
society
is
weak
should
allow
conclusions
for
broader
business
and
society
issues,
not
least
the
question
to
what
extent
society
is
able
to
sanction
corporate
behaviour.
Defining
Tax
Havens
Stipulating
zero
or
only
nominal
taxation
of
corporate
earnings
is
a
key
ingredient
in
defining
a
tax
haven,
although
the
OECD
(1998)
is
adamant
that
every
country
has
the
right
to
determine
whether
to
impose
direct
taxes
or
not.
Beyond
this,
as
Senator
Levin
argued,
tax
havens
typically
offer
secrecy
to
protect
investors
against
scrutiny
by
outside
authorities,
thus
preventing
the
effective
exchange
of
information
on
tax
payers.
Furthermore,
many
tax
havens
stipulate
that
corporate
activities
to
be
undertaken
within
their
jurisdiction
need
not
be
substantial;
indeed
the
advantageous
tax
regime
may
only
applicable
to
earnings
derived
from
outside
the
country.
The
OECD
thus
suggested
four
key
factors
that
identify
a
country
as
a
tax
haven
(OECD,
1998,
p.
23):
a)
No
or
only
nominal
taxes
b)
Lack
of
effective
exchange
of
information
c)
Lack
of
transparency
d)
No
substantial
activities
The
Bill
tabled
by
senators
Levin,
Coleman
and
Obama
contains
a
list
of
34
countries
that
have
been
identified
by
the
US
Internal
Revenue
Services
as
tax
havens.
A
number
of
countries,
such
as
Hong
Kong,
Latvia,
Luxemburg,
Singapore
and
Switzerland,
would
not
seem
to
fulfil
the
OECD
criteria
in
their
entirety,
as
the
tax
rates
they
impose
are
somewhat
more
substantial
than
zero.
For
the
remaining
countries,
the
largest
firms
were
identified,
because
‐
87
‐
previous
research
has
indicated
that
business
ethics
tools
are
predominantly
found
in
large
corporations
(Kaptein,
2004).
This
was
done
using
the
Forbes
Global
2000
list
of
2008,
which
contains
24
companies
for
Bermuda,
4
companies
for
the
Cayman
Island,
1
company
for
the
Channel
Islands
and
1
company
for
Panama.
The
latter
two
were
discarded
as
possible
outliers,
and
the
list
for
Bermuda
contains
two
companies
–
Tyco
International
Limited
and
Tyco
Electronics
Limited
–
that
are
subsidiaries
to
each
other
and
were
hence
only
included
once.
Thus
the
paper
analysed
a
combined
list
of
27
companies
from
Bermuda
and
the
Cayman
Islands.
The
smallest
of
these
–
Bermuda
insurance
company
Allied
World
Assurance
–
still
has
an
annual
turnover
of
USD
1.45
billion.
The
websites
of
the
27
companies
were
checked
during
autumn
2008
for
a
presence
of
a
range
of
business
ethics
tools.
According
the
Perrini
et
al.
(2007),
the
main
such
tools
currently
in
use
are:
codes
of
conduct,
CSR
standards
and
social
and
environmental
reports
(see
also
Graafland
et
al.,
2003).
Company
websites
were
searched
for
the
following
CSR
standards:
the
environmental
management
standard
ISO
14001,
health
and
safety
standard
OHSAS
18001,
labour
conditions
standard
SA
8000
and
sustainability
assurance
standard
AA
1000.
Corporate
websites
were
finally
examined
as
to
whether
the
company
subscribes
to
the
Reporting
Framework
of
the
Global
Reporting
Initiative
(GRI)
and
the
United
Nations
Global
Compact.
For
the
purposes
of
comparison,
an
equal
number
of
US
companies
of
comparable
size
were
then
checked
for
references
to
these
business
ethics
tools.
Results
A
first
result
is
that
all
except
one
of
the
tax
haven
sample
firms
have
a
code
of
conduct
in
place.
The
documents
are
not
unsubstantial
either,
as
they
contain
an
average
of
20
pages
and
range
from
3
to
72
pages.
Previous
research
into
code
content
identified
a
number
of
themes
codes
can
address,
such
as
environmental
stewardship,
labour
relations,
disclosure
of
information,
competition,
bribery
and
corruption,
science
and
technology
and
consumer
protection
(OECD,
2001;
Kaptein,
2004).
Since
self‐regulation
through
codes
of
conduct
does
not
have
the
same
clout
as
government
regulation,
it
also
becomes
important
to
study
what
implementation
and
enforcement
mechanisms
codes
specify
(van
Tulder
and
Kolk,
2001;
O’Dwyer
and
Madden,
2006).
Building
on
this
body
of
research,
the
full
paper
will
also
comment
on:
‐
environmental
issues
highlighted
in
the
codes,
‐
social
issues
discussed,
‐
economic
issues
mentioned,
‐
monitoring
and
enforcement
mechanisms
specified.
In
comparison
with
codes
of
conduct,
CSR
reports
were
more
scarce
among
the
tax
haven
sample
firms,
as
only
8
of
the
27
companies
display
such
a
report
(3
Corporate
Citizenship
Reports,
2
Sustainability
Reports,
1
Environmental
Report,
1
CSR
Report
and
1
Environment,
Health
and
Safety
Report).
The
average
length
of
these
reports
is
24
pages,
with
a
range
from
11
to
44
pages.
References
to
GRI
were
only
made
in
4
cases:
agricultural
company
Bunge
uses
“selected
GRI
indicators”,
diversified
engineering
firm
Ingersoll‐Rand
“follows
GRI”,
the
report
by
electronics
company
Tyco
Electronics
contains
a
GRI
Reference
Table,
while
electrical
products
firm
Cooper
Industries
commits
itself
to
C
level
application
of
GRI.
References
to
CSR
standards
show
a
mixed
picture
too.
ISO
140001
is
applied
by
11
companies,
while
only
5
use
OHSAS
and
none
refer
to
SA
800
or
AA
1000.
Only
two
companies
–
Bermuda‐headquartered
business
services
firm
Accenture
and
Cayman‐based
electronics
hardware
company
Seagate
Technology
–
subscribe
to
the
UN
Global
Compact.
The
full
paper
‐
88
‐
will
expand
here
too
by
comparing
these
figures
against
prevalences
among
the
sample
of
similarly
sized
US
firms.
Conclusions
The
findings
of
this
paper
offer
evidence
that
even
companies
headquartered
in
tax
havens
cannot
isolate
themselves
completely
from
the
mimetic
pressures
that
surround
the
global
spread
of
business
ethics
tools.
This
is
illustrated
by
the
fact
that
the
96
percent
of
the
tax
haven
sample
firms
had
adopted
a
code
of
conduct.
At
a
closer
look,
however,
a
rather
selective
application
of
business
ethics
tools
becomes
noticeable.
Business
ethics
tool
that
require
greater
investment,
such
as
certification
to
environmental
and
social
standards,
were
reported
rather
less
frequently:
ranging
from
41
percent
of
companies
for
ISO
14001
through
19
percent
for
OHSAS
to
zero
for
SA
800
or
AA
1000.
Business
ethics
tools
that
offer
accountability
to
external
stakeholders
are
particularly
underrepresented
among
the
tax
haven
sample
firms,
where
only
30
percent
publish
some
form
of
social
and/or
environmental
report.
Note
here
that
the
average
length
of
CSR
reports
–
24
pages
–
is
only
marginally
greater
than
the
average
length
of
codes
of
conduct
–
20
pages.
These
companies
thus
impose
much
more
detailed
prescriptions
on
their
employees
than
they
are
prepared
to
give
information
on
their
activities
to
outside
stakeholders.
In
other
words,
companies
headquartered
in
tax
havens
see
much
more
value
in
the
control
function
that
business
ethics
tools
can
offer
than
in
the
role
they
can
play
in
promoting
corporate
accountability.
A
number
of
limitations
of
this
study
need
to
be
stated.
Due
to
the
difficulty
of
defining
a
tax
haven
and
finding
reliable
lists
of
companies
registered
there,
the
sample
of
companies
for
the
study
was
on
the
small
side
and
included
only
two
countries.
Importantly,
the
study
cannot
comment
on
the
effectiveness
of
business
ethics
tools
either
(on
the
effectiveness
of
codes
of
conduct,
see:
Adams
et
al.,
2001;
Pater
and
Van
Gils,
2003).
Nonetheless,
it
is
hoped
that
the
study
does
contain
some
meaningful
data
on
the
global
spread
of
business
ethics
tool
to
countries
where
the
power
of
international
civil
society
is
weak
if
not
altogether
absent.
References
Adams,
J.
S.;
Taschian,
A.
and
Shore,
T.
H.
(2001)
‘Codes
of
Ethics
as
Signals
for
Ethical
Behaviour’,
Journal
of
Business
Ethics,
29:
3,
199‐211
Collier,
J.
and
Wanderley,
L.
(2005)
Thinking
for
the
Future:
Global
Corporate
Responsibility
in
the
Twenty‐First
Century,
Futures,
37:
2/3,
169‐182
Graafland
J.,
van
de
Ven,
B.
and
Stoffele,
N.
(2003)
Strategies
and
Instruments
for
Organising
CSR
by
Small
and
Large
Businesses
in
the
Netherlands,
Journal
of
Business
Ethics,
47:
1,
45‐60
Kaptein,
M.
(2004)
Business
Codes
of
Multinational
Firms:
What
Do
They
Say?’,
Journal
of
Business
Ethics,
50,
13‐31
Levin,
C.
(2007)
Statement
of
Senator
Carl
Levin
on
Introducing
the
Stop
Tax
Haven
Act,
Washington,
DC:
Office
of
Senator
Carl
Levin
http://levin.senate.gov/newsroom/release.cfm?id=269514
O’Dwyer,
B.
and
Madden,
G.
(2006)
‘Ethical
Codes
of
Conduct
in
Irish
Companies:
A
Survey
of
Code
Content
and
Enforcement
Procedures’,
Journal
of
Business
Ethics,
63:
3,
217‐236
OECD
(1998)
Harmful
Tax
Competition:
An
Emerging
Global
Issue,
Paris:
Organisation
for
Economic
Co‐operation
and
Development
http://www.oecd.org/dataoecd/33/1/1904184.pdf
OECD
(2001)
Codes
of
Corporate
Conduct:
Expanded
Review
of
Their
Contents,
Paris:
Organisation
for
Economic
Co‐operation
and
Development
Pater,
A.
and
Van
Gils,
A.
(2003)
‘Stimulating
Ethical
Decision
Making
in
a
Business
Context:
Effects
of
Ethical
and
Professional
Codes’,
European
Management
Journal,
21:
6,
762‐772
‐
89
‐
Perrini,
F.;
Russo,
A.
and
Tencati,
A.
(2007)
CSR
Strategies
of
SMEs
and
Large
Firms.
Evidence
from
Italy,
Journal
of
Business
Ethics,
74:
3,
285‐300
van
Tulder,
R.
and
Kolk,
A.
(2001)
Multinationality
and
Corporate
Ethics:
Codes
of
Conduct
in
the
Sporting
Goods
Industry,
Journal
of
International
Business
Studies,
32:
2,
267‐283
‐
90
‐
Governance
through
Global
Public
Policy
Networks
–
The
Case
of
the
UN
Global
Compact
Andreas
Rasche
Warwick
Business
School
The
United
Nations
Global
Compact
–
which
is
a
UN‐driven
voluntary
initiative
designed
to
enlist
businesses
to
follow
ten
universal
principles
in
the
areas
of
human
rights,
labor
standards,
the
environment,
and
anti‐corruption
–
is
now
in
its
ninth
year
of
operation
and
with
over
5.500
business
and
non‐business
participants
in
over
120
countries
the
largest
corporate
citizenship
initiative
in
the
world.
The
Compact
is
not
designed
as
a
certification
instrument
or
tool
to
regulate
and
sanction
its
participants,
but
instead
to
foster
a
dialogue
among
a
diverse
set
of
actors
in
a
non‐bureaucratic
way
and
to
create
innovative
solutions
regarding
CSR.
Since
its
inception
in
2000,
the
Compact
has
been
criticized
and
praised.
Critics
argue
that
the
initiative
misses
accountability
and
offers
vague
principles
that
big
corporations
can
use
to
profit
from
the
credibility
and
reputation
of
the
UN
(Deva,
2006;
Nolan,
2005).
However,
the
Compact
also
gained
praise
for
its
idea
of
linking
the
UN
system
with
business
as
well
as
its
flexible
and
non‐bureaucratic
way
of
operating
(Cohen,
2001;
Ruggie,
2002).
Another
frequently
mentioned
argument
in
favor
of
the
Compact
is
its
support
of
the
process
of
global
governance
(Detomasi,
2007;
Kell,
2005;
Thérien
&
Pouliot,
2006).
Brinkmann‐Braun
&
Pies
(2007:
1),
for
instance,
state
that
“the
GC
[Global
Compact]
is
a
unique
contribution
to
the
process
of
global
governance,
where
the
traditional
rules
of
the
political
game
are
being
challenged.”
Although
the
claim
that
the
Global
Compact
reflects
one
way
to
exercise
global
governance
is
a
prominent
one,
the
literature
remains
largely
unclear
why
this
is
the
case.
To
focus
on
the
missing
link
between
the
Compact
and
global
governance,
we
demonstrate
how
the
Compact
constructs
expertise
in
the
areas
of
human
rights,
labor
standards,
the
environment,
and
anti‐corruption
by
linking
experts
from
a
range
of
actors
(i.e.
businesses,
NGOs,
academia,
UN
agencies,
labor
organizations)
across
a
variety
levels
(i.e.
international,
national,
and
local).
We
claim
that
this
multi‐actor
and
multi‐level
approach
allows
us
to
better
understand
how
the
Compact
exercises
global
governance
and
to
reflect
on
strengths
and
weaknesses
of
the
initiative.
Our
main
argument
is
that
once
we
start
to
understand
how
the
Compact
participants
construct
solutions
to
governance
problems,
we
also
recognize
how
it
exercises
global
governance.
From
our
perspective,
the
Global
Compact
is
an
attempt
to
link
existing
organizations
to
find
innovative
solutions
to
the
governance
gaps
that
the
rise
of
the
global
economy
has
brought
about.
In
this
sense,
the
Compact
is
a
boundary‐spanning
network
of
organizations.
We
approach
our
research
question
(‘How
does
the
Global
Compact
exercise
global
governance?’)
by
highlighting
the
processes
of
boundary‐spanning
work
initiated
by
the
Compact.
Based
on
a
general
framework
contrasting
the
actors
of
the
initiative
and
their
level
of
activity
(see
Figure
1),
we
explain
how
the
Compact
links
actors
from
different
domains
and
levels
of
activity
through
various
means,
such
as:
Global
Policy
Dialogues,
Multistakeholder
Learning
Events,
as
well
as
Global
and
Local
Networks.
We
put
special
emphasis
on
the
role
of
Local
Networks
since
they
contain
local
experts
and
thus
move
consensus‐based
solutions
that
were
produced
among
Compact
participants
on
the
international
level
‘downstream’
for
‐
91
‐
91
implementation.
Moving
knowledge
‘downstream’
has
deconstructive
effects
since
local
experts
often
have
to
make
inevitable
modifications
to
fit
global
solutions
to
the
national
context.
Local
Networks,
however,
also
move
local
inventions
‘upstream’
for
global
multiplication.
Our
discussion
not
only
demonstrates
how
the
Compact
constructs
expertise
among
participants
and
moves
this
knowledge
up
and
downstream,
but
also
points
to
some
future
challenges
that
should
be
considered
when
understanding
the
initiative
as
one
way
to
exercise
global
governance.
For
instance,
there
is
a
clear
overrepresentation
of
business
visà vis
non‐business
actors
limiting
the
inclusiveness
of
the
initiative
and
thus
its
perceived
legitimacy.
Local
and
global
NGOs
represent
expertise
that
needs
to
be
more
included
into
the
boundary‐spanning
activities
of
the
Compact
to
help
sustain
its
long‐term
success.
The
Global
Compact
can
by
no
means
resolve
all
existing
governance
gaps
that
the
rise
of
the
global
economy
has
brought
about,
but
it
can
make
a
significant
contribution
by
laying
a
foundation
of
shared
values
and
constructing
expertise
in
the
addressed
issue
areas.
References
Brinkmann‐Braun,
J.,
&
Pies,
I.
2007.
The
Global
Compact’s
Contribution
to
Global
Governance
Revisited.
Working
Paper
No.
2007‐10,
Lehrstuhl
für
Wirtschaftsethik
an
der
Martin‐Luther‐ Universität,
Halle‐Wittenberg.
Cohen,
J.
2001.
The
World’s
of
Business:
The
United
Nations
and
the
Globalization
of
Corporate
Citizenship.
In
J.
Andriof
&
M.
Macintosh
(Eds.),
Perspectives
on
Corporate
Citizenship:
185‐197.
Sheffield:
Greenleaf.
Detomasi,
D.
A.
2007.
The
Multinational
Corporation
and
Global
Governance:
Modeling
Global
Public
Policy
Networks.
Journal
of
Business
Ethics,
71:
321‐334.
Deva,
S.
2006.
Global
Compact:
A
Critique
of
the
UN’s
‘Public‐Private’
Partnership
for
Promoting
Corporate
Citizenship.
Syracuse
Journal
of
International
Law
and
Communication,
34:
107‐151.
Kell,
G.
2005.
The
Global
Compact:
Selected
Experiences
and
Reflections.
Journal
of
Business
Ethics,
59:
69‐79.
Nolan,
J.
2005.
The
United
Nations
Global
Compact
With
Business:
Hindering
or
Helping
the
Protection
of
Human
Rights?
The
University
of
Queensland
Law
Journal,
24:
445‐466.
Ruggie,
J.
G.
2002.
Trade,
Sustainability
and
Global
Governance.
Columbia
Journal
of
Environmental
Law,
27:
297‐307.
Thérien,
J.
P.,
&
Pouliot,
V.
2006.
The
Global
Compact:
Shifting
the
Politics
of
International
Development.
Global
Governance,
12:
55‐75.
‐
92
‐
92
Figure
1:
Actors
and
Levels
Connected
by
the
Global
Compact
‐
93
‐
93
The
Effectiveness
of
Malaysian
Ethics
Courses
on
Accounting
Students’
Ethical
Sensitivity:
A
Survey
Based
Investigation
Maisarah
Mohamed
Saat,
Stacey
Porter
and
Gordon
Woodbine
School
Of
Accounting,
Curtin
University
of
Technology,
Perth,
Australia
In
the
wake
of
corporate
collapses
it
often
appears
that
accountants
lack
the
knowledge
or
skills
to
make
ethical
decisions,
which
raises
the
question
as
to
whether
ethics
can
be
taught.
Thus
this
study
investigates
the
effectiveness
of
ethics
courses
provided
by
Malaysian
universities.
A
total
of
264
accounting
students
from
two
public
and
two
private
universities
responded
to
a
pre
and
post
business
ethics
course
questionnaire.
For
comparative
purposes,
responses
from
an
additional
57
accounting
students
from
two
public
universities
that
do
not
offer
an
ethics
course
were
also
gathered.
Sixteen
business‐related
scenarios
by
Longenecker
et
al.
(1989)
was
adopted
with
respondents
rating
their
acceptability
on
a
scale
from
1
(Not
Acceptable)
to
7
(Acceptable).
Using
t‐test
and
paired
sample
tests,
it
was
found
that
business
ethics
courses
are
effective
as
students’
possess
a
higher
level
of
ethical
sensitivity
upon
completion
of
the
course.
In
contrast,
the
means
of
students
who
did
not
undertake
any
ethics
course
increased,
indicating
a
decreasing
level
of
ethical
sensitivity.
Students
in
the
‘good’
and
‘average’
academic
performance
category,
females,
and
Malay
students
gained
most
from
an
ethics
education
while
students
from
public
universities
were
found
to
benefit
more
compared
to
their
private
university
counterparts.
The
results
show
that
ethics
education
can
improve
ethical
skills
and
knowledge
in
a
Malaysian
setting.
An
implication
for
Malaysia
is
that
an
ethics
course
should
be
introduced
in
all
University
accounting
courses.
The
results
also
suggest
that,
in
addition
to
a
code
of
conduct,
post
University
training
could
be
considered
by
the
Accounting
bodies
to
reinforce
ethical
concepts
in
a
work
related
situation
which
may
help
reduce
the
professions
exposure
to
unethical
decision
making
and
unwanted
scrutiny
and
criticism.
Further
research
may
support
the
call
for
the
introduction
of
an
ethics
course
for
all
Malaysian
students.
‐
94
‐
94
Marxist
Perspectives
on
Corporate
Social
Responsibility
Marisol
Sandoval
University
of
Salzburg
This
paper
covers
the
question
whether
Corporate
Social
Responsibility
(CSR)
is
a
suitable
concept
for
facing
global
social,
political,
and
ecological
problems
that
arise
in
the
current
area
of
an
intensified
globalization.
This
question
seems
to
be
of
central
importance
since
in
the
last
years
CSR
has
become
ever
more
widely
integrated
into
social,
economic
and
ecological
policies
of
national
and
international
governance
institutions.
According
to
the
EU,
CSR
plays
a
major
role
in
reaching
important
policy
goals
like
becoming
the
most
competitive
knowledge‐ based
economy
in
the
world
and
advancing
sustainable
development.
Great
hopes
are
laid
in
the
potential
of
CSR
for
contributing
to
the
solution
of
societal
problems.
Therefore
the
question
has
to
be
raised
whether
or
not
the
concept
of
CSR
can
fulfil
these
hopes.
In
addressing
this
question
this
paper,
instead
of
taking
a
managerial
point
of
view,
departs
from
a
broad
social
science
perspective
for
investigating
the
relationship
of
business
and
society.
Today,
looking
at
this
relationship
means
looking
at
capitalism
as
an
economic
system
and
at
how
this
societal
subsystem
affects
society
as
a
whole.
Thus
the
first
part
of
this
paper
is
concerned
with
an
examination
of
the
mode
of
operation
of
capitalism.
The
societal
problems
that
arise
form
a
capitalist
organization
of
business
and
society
are
outlined.
It
is
discussed
whether
or
not
the
concept
of
CSR
can
contribute
to
diminishing
or
even
solving
these
negative
effects
that
capitalism
has
on
society.
This
raises
the
fundamental
question
in
how
far
capitalism
can
be
socially
responsible.
In
discussing
this
question
in
the
second
part
of
this
paper
different
approaches
on
CSR,
ranging
from
philanthropic
concepts
to
the
business
case
for
CSR,
are
outlined.
It
is
shown
that
the
business
case
for
CSR
stresses
that
corporations
should
only
address
social
issues
as
long
as
this
corresponds
with
their
economic
interests.
I
argue
that
striving
for
maximum
profits
and
at
the
same
time
being
social
responsible
is
an
insolvable
contradiction.
Thus,
CSR
approaches
that
do
not
take
into
account
that
social
responsible
actions
can
contradict
the
aim
of
profit
maximization
should
be
dismissed
as
ideologies.
In
the
best
case
practicing
the
business
case
for
CSR
can
lead
to
punctual
improvements,
but
it
does
not
touch
the
underlying
mode
of
operation
of
capitalism
and
is
therefore
unable
to
challenge
the
resulting
societal
problems.
Only
approaches
that
recognize
that
CSR
is
first
and
foremost
about
social
issues
and
not
about
profits
contain
a
potential
for
effectively
confronting
societal
problems.
Thus,
as
long
as
the
concept
of
CSR
is
not
redefined
in
terms
of
an
absolute
priority
of
social
issues
this
concept
will
fail
in
achieving
societal
improvements.
Such
a
redefinition
of
CSR
is
undertaken
in
the
final
section
of
this
paper.
Some
suggestions
are
made
of
how
CSR
could
be
conceptualized
in
order
to
make
business
more
socially
responsible.
‐
95
‐
95
Shareholder
democracy,
responsibility
and
liability:
one
approach
to
business
ethics
Jan
Schapper
Department
of
Management,
Monash
University,
Australia
Robert
Nixey
Director
of
Legal
Services,
Professional
Alliance
Group,
Australia
As
the
year
2008
closes,
it
is
clear
that
all
is
not
well
with
business13.
In
this
paper
we
suggest
there
is
little
point
in
trying
to
either
resurrect
or
impose
business
ethics
if
“business
as
usual”
prevails.
It
is
clear
from
our
current
circumstances
that
lack
of
commitment
to
or
non‐ compliance
by
the
business
sector
to
voluntary
or
legislated
regulation
has
not
embedded
ethical
reasoning
within
business’
decision‐making.
Echoing
the
Stern
report
(2006)
we
also
agree
that
the
threat
of
climate
change
to
future
generations,
to
biodiversity
and
environmental
well‐being
is
indicative
of
the
failure
of
the
free
market
to
accord
any
significance
to
the
arguments
for
corporate
social
responsibility,
for
stakeholder
considerations,
for
triple
bottom
line
reporting,
for
business
ethics
and
so
on.
Accepting
that
the
principles
of
business
ethics
continue
to
fail
to
change
corporate
leaders’
behaviours,
we
therefore
argue
the
change
must
be
in
the
fundamentals
of
the
way
that
businesses
conduct
business.
Aware
of
the
limitations
of
a
conference
paper,
we
shall
begin
to
reconsider
basic
principles
of
business
with
a
focus
on
the
role
of
ownership
by
shareholders
of
publicly
listed
companies.
The
legislative
framework
that
regulates
Australian
listed
corporations14,
the
Corporations
Act
(2001),
ensures
an
effective
separation
of
powers
between
the
shareholders
(owners)
on
the
one
hand,
and
the
directors
and
managers
of
the
businesses
on
the
other.
It
is
this
loosely
coupled
relationship
between
shareholders
and
the
companies
they
effectively
“own”
that
has
contributed
to
what
we
argue
is
a
morally
dysfunctional
system
of
business.
Under
Australian
company
law,
the
fiduciary
responsibility
of
the
directors
is
to
the
company
and
not
to
their
shareholders;
the
risk
and
responsibility
for
the
company
is
also
carried
by
its
directors,
managers
and
employees.
We
have
no
issue
with
this
situation
where
those
who
are
engaged
in
strategic
and
operational
decision‐making
are
held
accountable
and
responsible
(see
Kaler,
2002)
for
the
outcomes
of
those
decisions.
While
we
would
encourage
even
greater
regulation
of
business
operations,
we
do
nonetheless
support
current
legislation
where
directors
and
managers
may
be
held
personally
liable
for
company
breaches
of
legislation
in
trade
practises,
health
and
safety,
sexual
harassment
and
so
on.
There
is,
in
this
situation,
a
moral
logic
where
the
decision‐makers,
as
“servants”
of
the
company
are
potentially
rewarded
financially,
socially,
emotionally
or
punished
by
the
courts,
by
the
community
or
commercial
mechanisms.
13
Following
the
lead
of
Jones,
Parker
and
ten
Bos
(2005),
in
this
paper
we
refer
to
the
activity
of
business
as
business;
those
organisations
that
conduct
business
are
referred
to
as
(private
sector)
businesses.
14
While
we
recognise
this
conference
is
a
UK
session
of
a
European
organisation,
we
will
nonetheless
use
our
own
experience
from
Australian
business
to
inform
our
argument.
‐
96
‐
The
proximity
of
the
company
directors,
managers
and
employees
to
the
outcomes
of
their
decisions
is
however
in
sharp
contrast
to
the
distance
between
the
shareholder
and
the
company
they
have
invested
in.
In
this
instance,
the
relationship
is
remote
and
depersonalised
and
in
the
main,
the
major
concern
of
the
shareholder
is
to
receive
a
greater
return
on
their
investment
(Shaw
&
Post,
1993).
What
we
wish
to
challenge
is
the
current
legislative
position
where
the
owners
or
shareholders
who
are
beneficiaries
of
the
businesses’
operations
carry
no
legal
liability
or
responsibility
for
the
functioning
of
the
company.
We
know
there
are
many
(see
O’Rourke,
2003;
Vandekerckhove,
Leys
&
Van
Braeckel,
2007)
who
would
argue
that
recent
“shareholder
activism”
(or
shareholder
engagement,
socially
directed
investment,
socially
responsible
investment)
is
an
attempt
by
owners
to
help
position
the
moral
compass
of
the
company
they
have
invested
in.
While
O’Rourke
(2003)
details
many
examples
of
attempts
by
activists
to
force
corporations
to
adopt
socially
responsible
changes,
it
is
also
argued
(Collier,
2004
cited
in
Vandekerckhove
et
al.,
2007,
p.
403‐404)
“they
[shareholders]
do
so
because
they
hold
the
firm
belief
that
good
management
on
non‐financial
issues
will
improve
shareholder
returns”.
Unfortunately,
at
a
time
when
superannuation
funds
and
returns
on
investment
have
been
savaged
by
falling
share
prices,
the
recent
cases
in
Australia
of
shareholder
outrage
at
executive
remuneration
packages
reinforce
the
sense
that
shareholder
dissent
appears
perilously
close
to
little
more
than
self‐ interest.
We
will
argue
in
this
paper
that
a
robust
shareholder
democracy
demands
re‐consideration
of
the
nexus
between
the
owners
of
capital
and
the
managers
of
capital.
We
propose
the
first
step
is
to
make
owners
(ie.
shareholders)
financially
responsible
for
decisions
of
companies
they
invest
in.
Achieved
only
by
significant
legislative
change,
this
shift
would
demand
a
re‐ examination
of
the
role
of
and
power
of
shareholders.
Should
this
occur,
then
shareholder
activism
would
exert
an
unimagined
power
over
the
company
strategy
and
operations.
Give
thought
for
just
one
moment
of
the
impact
on
the
fortunes
of
British
American
Tobacco
(and
its
investors),
should
its
shareholders
be
held
financially
liable
(no
matter
how
limited)
for
the
long
term
health
impacts
of
tobacco
products.
Because
implicit
in
the
concept
of
shareholder
democracy
is
a
demand
for
representation,
organisational
structures
would
then
need
to
be
overhauled
to
accommodate
this
added
layer
of
decision‐making.
While
the
new
structures
may
be
complex
and
unwieldy,
there
is
however
a
capacity
to
entrench
within
this
proposed
model
of
business,
fundamental
considerations
of
the
long
term
impacts
of
any
company’s
decision
on
all
its
current
and
future
stakeholders.
In
this
proposed
re‐alignment
of
ownership
to
responsibility,
business
ethics,
corporate
morality
and
social
responsibility
would
not
be
discretionary
or
marginalised
feel‐good
programmes,
but
would
be
the
bedrock
of
any
company
decision‐ making.
To
conclude,
we
believe
the
current
crises
highlight
there
is
little
point
in
looking
to
entrench
business
ethics
into
business
as
usual
because
of
the
dysfunctional
relationship
between
ownership
and
management.
We
have
argued
that
circumstances
require
fundamental
shifts
in
the
way
businesses
conduct
business.
For
this
paper,
we
argue
the
need
for
shareholders
to
be
not
just
beneficiaries
of
company
decision‐making,
but
to
share
liability
for
those
decisions.
It
is
our
hope
this
invigorated
shareholder
responsibility
would
entrench
the
principles
of
business
ethics
into
all
publicly
listed
companies.
‐
97
‐
References
Boatright,
J.
(1994).
Fiduciary
duties
and
the
shareholder‐management
relation:
Or,
what’s
so
special
about
shareholders?
Business
Ethics
Quarterly.4
(4),
393‐407.
Corporations
Act,
2001.
Australian
Government
Publishing
Service,
Canberra.
Jones,
C.,
Parker,
M.
&
ten
Bos,
R.
(2005).
For
business
ethics.
London:
Routledge.
Kaler,
J.
(2002).
Responsibility,
accountability
and
governance.
Business
Ethics:
A
European
Review,
11(4).
327‐334.
O’Rourke,
A.
(2003).
A
new
politics
of
engagement:
Shareholder
activism
for
corporate
social
responsibility.
Business
Strategy
and
the
Environment.
12
(4).
227‐239.
Parliamentary
Joint
Committee
on
Corporations
and
Financial
Service
(2008).
Better
shareholders
–
Better
company:
Shareholder
engagement
and
participation
in
Australia.
Senate
Printing
Unit,
Parliament
House,
Canberra.
Shaw,
B.
&
Post,
F.
(1993).
A
moral
basis
for
corporate
philanthropy.
Journal
of
Business
Ethics.
12
(10),
745‐751.
Stern,
N.
(2006).
Stern
Review
on
the
Economics
of
Climate
Change,
HM
Treasury.
London.
Vandekerckhove,
W.,
Leys,
J.
&
Van
Braeckel,
D.
(2007).
That’s
not
what
happened
and
it’s
not
my
fault
anyway!
An
exploration
of
management
attitudes
towards
management
attitudes
towards
SRI‐shareholder
engagement.
Business
Ethics:
A
European
Review.
16
(4),
403‐418.
‐
98
‐
Micro
and
small
business
ethics
and
the
employment
people
with
disabilities
Ian
Ulyatt
Faculty
of
Business
&
Law,
University
of
Lincoln
There
is
growing
recognition
that
good
ethics
and
CSR
can
have
a
positive
economic
impact
on
the
performance
of
firms
on
large
organisations
(Joyner
&
Payne:
2002),
however
does
micro
and
small
businesses
have
the
same
good
business
ethics
or
values.
Crane
&
Matten
(2007)
would
indicate
the
concept
of
business
ethics
is
the
applied
ethics
discipline
that
addresses
the
moral
features
of
commercial
activity
and
in
addition
to
or
those
set
by
a
legal
framework.
Whilst
according
to
Carroll
(1991)
model
of
CSR
ethical
responsibility
is
the
penultimate
level
and
is
expected
by
society,
although
the
preceding
level
is
that
set
by
a
legal
framework,
which
is
required
by
society.
However,
moral
beliefs
and
social
attitudes
of
large
organisations
to
what
they
see
as
the
lesser
import
ethical
issues
such
as
disabilities
are
at
best
claim
their
moral
merit
or
their
opinion
for
or
against
participation
of
people
with
disabilities
in
their
employment
in
their
society.
The
main
focus
of
research
has
primarily
centred
on
large
corporations
business
ethics
and
according
to
some
academics,
the
issue
of
ethical
behaviour
and
imprudence
in
business
is
not
dependant
on
the
size
of
the
organisation.
Although
Carr
(2003),
the
rising
importance
of
macro,
small,
or
entrepreneurial
firms
there
important
of
ethical
considerations
to
economic
growth
nonetheless
this
has
received
little
attention.
This
paper
will
use
evidence
gained
from
my
research,
and
will
define
and
traces
the
models
of
ethical
values
used
by
micro
and
small
business
and
their
influence
on
people
with
disabilities
and
their
employment.
Popular
conceptions
of
employment
and
people
with
disabilities
are
often
left
to
stand
by
themselves
as
entities
that
are
either
self‐evident
or
unimportant
to
requirements
of
business
and
employment
of
people
with
disabilities.
Burchardt
(2000:
664)
has
repeatedly
emphasised,
“disability
is
not
a
fixed
characteristic
of
individuals,
at
least
within
the
working
population”.
There
is
universal
agreement
that
people
with
disabilities
do
not
have
the
same
access
to
jobs
as
the
rest
of
the
population,
the
current
employment
for
people
with
disabilities
is
50%
compared
with
80%
for
non‐disabled
(Massie,
2006).
Therefore
why
is
it
more
ethical
to
employ
a
person
on
the
bases
of
gender,
race,
religion,
sexual
preference
or
a
mixture
of
these
and
then
employ
a
people
with
disabilities?
The
model
and
their
language
which
develop
nourish
stereotypes
and
preconceptions
remain
and
consist
of
shape
defiance
are
determined
to
the
general
view
of
people
with
disabilities.
Social
political
and
economic
factors
are
highly
influential
in
current
debates
and
are
the
main
driving
force
in
policy
developments;
however
people
with
disabilities
are
under‐represented
in
employment
and
still
have
low
socio‐economic
status.
From
my
research
the
reality
is
that
micro
and
small
business
are
not
very
different
from
larger
business,
although
ownership
and
management
are
clearly
separated,
within
the
larger
organisation,
the
business
ethics
is
more
defused
with
this
growth.
It
does
not
appear
to
affect
the
result
in
the
perceptions
about
ethical
behaviour
towards
people
with
disabilities.
The
ethical
values
and
preference
toward
disability
of
the
small
business
owner
has
a
far
more
direct
consequence
on
the
practices
of
the
business
as
a
whole.
Additionally,
the
findings
‐
99
‐
suggest
that
there
is
a
more
direct
transferee
of
the
owner’s
ethical
beliefs
as
highlighted
in
the
feelings
can
have
positive
or
negative
influence,
or
a
mixture
of
both,
especially
when
the
feelings
or
stereotypes
are
strong
and
the
transferee
of
ethical
belief
is
weak.
This
is
particularly
true
when
the
employee
comes
from
groups
that
have
had
a
long,
uneasy
relationship
with
the
rest
of
society,
such
as
people
with
disabilities
or
mental
disabilities.
Everyone
has
preferences
or
biases;
however
the
negative
aspects
of
such
beliefs
can
be
reduced
by
the
recognition
of
cultural
transference
between
both
societies
which
in
turn
can
increase
the
ethics
towards
the
employment
of
people
with
disabilities.
‐
100
‐
A
clear
determination
of
space
Naud
van
der
Ven
I
want
to
treat
the
question
‘Where
is
Business
Ethics?’
in
the
light
of
the
work
of
Emmanuel
Levinas.
As
to
the
contradistinction
one
can
make
between
people
who
find
business
ethics
readily
locatable
and
demonstrable
on
the
one
hand,
and
people
who
think
such
reification
is
impossible
on
the
other
hand,
Levinas’s
position
is
crystalclear.
For
him
all
ethics
starts
out
with
dislocation:
it
starts
with
being
pushed
from
one’s
centre,
completely
taken
aback.
At
the
same
time
Levinas
is
very
assertive
in
indicating
the
origin
of
all
ethics.
According
to
him
there
is
just
one
place
for
ethics
to
depart
from,
and
that’s
the
face
of
the
other.
In
Levinas’s
vision
the
other
is
the
one
who
can
make
me
conscious
of
my
imperialistic
strivings
and
rationality.
From
this
point
of
view
Levinas’s
localization
of
ethics
(and
business
ethics)
cannot
be
more
unequivocal
than
it
is.
But
this
assertive
localization
also
raises
questions.
For
example
the
question
whether
for
Levinas
it
is
every
other
who
arouses
my
responsibility,
or
whether
the
face
strikes
now
and
then.
And
then,
when
it
strikes
–
for
example
in
organizations
–,
what
does
the
face
look
like?
Levinas
himself
does
not
go
into
concrete
details
when
it
comes
to
those
questions.
The
most
far
he
goes,
is
by
speaking
about
the
other
in
terms
of
the
widow
and
the
orphan.
But
widows
and
orphans
are
not
really
relevant
categories
for
organizations,
so
this
remains
a
bit
obscure.
Yet,
if
there
is
some
truth
in
what
Levinas
says,
this
other
must
be
traceable,
also
in
organizations.
Therefore
the
question
is:
in
what
way
can
Levinas’s
speaking
about
the
other
be
related
to
the
world
of
management
and
organization?
That’s
the
question
which
will
be
central
in
my
paper.
In
order
to
be
able
to
answer
that
question
we
cannot
directly
turn
to
Levinas’s
work
for
he
did
not
occupy
himself
with
organizations.
But
we
can
fruitfully
turn
to
parts
of
Levinas’
anthropology
which
are
to
be
found
in
his
early
works
Le
temps
et
l’autre
(TA),
De
l’existence
à
l’existant
(EE)
and
in
Totalité
et
Infini
(TI).
His
descriptions
of
the
human
condition
treat
subjects
like
action,
labor
and
rationality
which
indeed
make
connections
possible
with
working
life.
Those
elements
will
be
touched
upon
in
the
paper
and
presented
within
the
framework
in
which
Levinas
positions
those
subjects,
that
is
to
say
the
framework
of
Ilya
and
hypostasis.
We
will
thereby
see
how
Levinas’s
descriptions
of
the
development
of
rationality
make
clear
that
there
are
different
stages
in
that
development
and
that,
because
of
that,
man
has
to
deal
with
conflicting
rationalities.
From
there
the
paper
proposes
an
application
of
Levinas’s
scheme
to
organizations.
Applied
to
organizations
Levinas’s
view
on
conflicting
rationalities
leads
to
the
conclusion
that
the
stage(s)
of
rationality
in
which
working
people
find
themselves
may
be
very
different
from
the
often
far‐devellopped
stage
of
rationality
that
is
dominant
in
organizations.
This
discrepancy
between
the
rationality‐stage
of
organizations
and
the
rationality‐stage
in
which
individuals
find
themselves
can,
with
workers
who
are
sensible
for
that,
arouse
repugnance
against
organizing
and
organization.
This
can
manifest
itself
as
job‐refusal,
melancholy
or
less
articulated
resistance.
In
all
cases
there
is
an
amount
of
suffering
by
the
employee
in
the
organization.
‐
101
‐
The
line
of
thought
about
Levinas’s
rationality‐stages
and
the
relevance
of
that
for
organizations
brings
us
back
to
the
central
question
of
the
paper:
what
does
Levinas’s
other
look
like
in
the
context
of
organizations.
I
propose
to
consider
the
individual
who
suffers
from
the
limitedness
of
organizational
rationality
as
Levinas’
other,
transposed
to
the
context
of
organizations.
This
conception
of
the
other
in
organizations
implies
a
certain
measure
of
incompatability
of
the
other
with
organizations.
Given
the
self‐evidence
for
organizations
of
their
own
existence
and
given
the
pretentions
of
rationality
and
justified
order
that
organizations
have,
the
suffering
of
the
other,
the
repugnance
and
the
weariness
appear
as
incomprehensible
and
unreasonable.
The
one
who
confronts
the
organization
with
that
repugnance
and
weariness
really
stands
outside.
Something
of
this
description
is
to
be
found
in
the
story
about
Bartleby
the
Scrivener
by
Herman
Melville.
That’s
why
I
end
my
paper
with
telling
that
story,
where
–
at
the
level
of
the
organization
–
takes
place
what
Levinas
wanted
to
describe
for
philosophy:
“It
is
this
resistance,
this
point
of
exteriority
to
the
appropriative
movement
of
philosophical
conceptuality,
that
Levinas
seeks
to
describe
in
his
work”
(Critchley
2002:
17).
A
clear
determination
of
place.
‐
102
‐
What
is
‘Corporate’
about
Social
Responsibility?
Jeroen
Veldman
School
of
Management,
University
of
Leicester
This
presentation
will
address
the
use
of
‘corporate’
in
‘Corporate
Social
Responsibility’.
A
growing
interest
in
CSR
over
the
last
couple
of
years
has
introduced
a
plethora
of
concepts
and
ideas
into
this
field
that
problematized
the
issues
of
‘responsibility’
and
the
exact
kind
of
‘social’
that
is
the
object
of
CSR.
However,
it
seems
the
other
core
concept
in
its
very
name
has
not
received
the
same
kind
of
attention.
The
term
‘corporate’
in
CSR
usually
refers
very
generally
to
the
idea
that
social
responsibility
should
be
an
issue
for
the
private
sector
or
for
‘business’
(Orlitzky,
Schmidt
&
Rynes
2003).
The
terms
‘private
sector’,
‘business’
or
‘firms’
are
then
applied
to
international
corporations,
firms,
joint‐ventures,
partnerships,
one‐man
companies
and
SME’s
alike
(Williams
&
Aguilera
2008).
Alternatively,
the
distinction
between
private
and
public
sectors
is
completely
abandoned,
making
social
responsibility
attributable
to
institutions,
companies
and
corporations
in
equal
fashion
(Nader
and
Green
1976,
Williams
and
Aguilera
2008).
The
only
sense
in
which
‘corporate’
is
retained
is
by
the
negative
injunction
that
‘organizations’
should
look
beyond
‘shareholder
value’
alone.
In
this
sense,
we
could
argue
that
‘corporate’
has
lost
its
descriptive
value
and
could
just
as
well
be
shed
from
the
term
Corporate
Social
Responsibility.
However,
there
is
a
sense
in
which
the
question
about
the
corporate
nature
of
social
responsibility
relates
directly
to
the
question
where
business
ethics
might
be.
I
shall
argue
that
the
idea
of
incorporation
as
a
very
specific
form
of
constituting
a
corporation
is
a
result
of
a
long
series
of
historical
permutations
(Maitland
2003),
each
introducing
quite
distinct
forms
of
thinking
about
its
ontological
nature
and
its
implied
social
responsibility
(French
1984,
Friedman
1970,
Hayek
1996).
I
shall
relate
these
historical
permutations
to
contemporary
versions
of
understanding
of
incorporation
in
legal
(Fisse
and
Braithwaite
1988)
and
economic
thought
(Ireland
1996).
I
will
explore
how
these
understandings
create
quite
distinct
ethical
and
political
positions
on
the
constitution
of
organizations,
on
what
they
are
and
how
they
can
be
addressed
as
singular
and
intentional
or
actors
in
their
own
right
or
as
aggregations.
We
will
then
explore
what
this
distinction
means
and
how
it
informs
both
questions
of
constitution
(French
1984,
Dan‐Cohen
1986)
and
of
governance
(Ireland
1999).
From
this
position,
I
shall
then
return
to
the
term
‘corporate’
in
CSR
to
re‐theorize
its
use
as
a
key
concept
to
theorize
social
responsibility
in
the
framework
of
what
we
understand
by
particular
versions
of
incorporation
and
what
types
of
understanding
of
corporate
ethics
may
be
derived
from
these
understandings.
References
Williams,
Cynthia
A.;
Ruth
V.
Aguilera
(2008).
"Corporate
Social
Responsibility
in
a
Comparative
Perspective".
in
Crane,
A.,
McWilliams,
A.,
Matten,
D.,
Moon,
J.
&
Siegel,
D.S.
2008,
The
Oxford
Handbook
of
Corporate
Social
Responsibility,
Oxford
University
Press,
USA.
Dan‐Cohen,
M.
1986,
Rights,
persons,
and
organizations,
University
of
California
Press.
‐
103
‐
Fisse,
B.
&
Braithwaite,
J.
1988,
"The
Allocation
of
Responsibility
for
Corporate
Crime:
Individualism,
Collectivism
and
Accountability",
Sydney
Law
Review,
vol.
11,
pp.
468‐513.
French,
P.A.
1984,
Collective
and
corporate
responsibility,
Columbia
University
Press,
New
York
;
Guildford.
Friedman,
M.
1970,
"The
social
responsibility
of
business
is
to
increase
its
profits",
New
York
Times
Magazine,
vol.
13,
no.
1970,
pp.
32–33.
Hayek,
F.A.
1996,
Individualism
and
Economic
Order,
University
of
Chicago
Press.
Ireland
1996,
"Corporate
Governance,
Stakeholding,
and
the
Company:
Towards
a
Less
Degenerate
Capitalism?",
Journal
of
Law
and
Society,
vol.
23,
no.
3,
pp.
287.
Ireland,
P.
1999,
"Company
Law
and
the
Myth
of
Shareholder
Ownership",
Modern
Law
Review,
vol.
62,
no.
1,
pp.
32.
Maitland,
F.W.
2003,
State,
trust
and
corporation,
Cambridge
University
Press,
Cambridge.
Nader,
R.
&
Green,
M.J.
1973,
Corporate
power
in
America,
Grossman
Publishers.
Orlitzky,
M.,
Schmidt,
F.L.
&
Rynes,
S.L.
2003,
"Corporate
Social
and
Financial
Performance:
A
Meta‐Analysis",
Organization
Studies,
vol.
24,
no.
3,
pp.
403.
‐
104
‐
Being
Disinterested
or
Being
Infinitely
Interested
in
Existing?
–
Kierkegaard
and
Business
Ethics
Ania
Woźniak
Bristol
Business
School,
University
of
the
West
of
Engalnd
In
the
paper,
I
discuss
some
of
the
consequences
of
the
appropriation
of
the
question
of
ethics
by
the
management
theory.
This
appropriation
I
argue
is
consistent
with
the
objectifying
and
disengaged
style
of
engagement
prevalent
in
scientific
research
in
general.
I
support
my
argument
by
Kierkegaard’s
discussion
of
the
nature
of
the
engagement
with
the
ethical
issues
as
opposed
to
the
objectifying
and
disengaged
mode
of
science.
Finally,
I
point
toward
few
conceptual
inclinations
present
in
the
texts
on
business
ethics,
which
make
them
incompatible
with
Kierkegaardian
idea
of
ethics.
Huckleberry
Finn,
one
of
Mark
Twain’s
characters,
is
an
interesting
case
for
a
business
ethics
study.
He
helps
Jim,
a
slave
and
his
friend,
to
escape
Jim’s
owner.
When
they
are
just
about
to
enter
the
state
where
Jim
will
become
legally
free,
Huck
experiences
a
moral
tension.
His
ethical
stance
has
been
formed
from
the
early
childhood
by
the
system
where
slavery
has
been
widely
accepted
and
not
a
subject
to
any
social
critique.
Consequently,
when
he
is
overtaken
by
the
emotions
resulting
from
these
believes,
Huck
feels
a
pressure
which
makes
him
believe
that
he
should
report
Jim’s
escape
to
two
white
men
whom
they
meet
on
their
way.
In
spite
of
his
intention
to
turn
Jim
to
the
authorities,
he
finds
himself
unable
to
do
it
and,
finally,
he
makes
Jim’s
escape
possible.
However,
he
sees
his
behaviour
as
weak
and
almost
sinful.
Huck
Finn’s
story
inspires
a
reflection
that
one
can
act
compassionately
and
out
of
care
for
the
other,
in
spite
false
conscience;
in
spite
of
one’s
belief
that
what
one
does
is
morally
inferior.
It
shows
that
a
person
can
act
righteously
whatever
his
or
her
believes
are.
It
also
reveals
a
possibility
of
a
situation
where
a
person
holds
what
he
sees
as
superior
ethical
believes
but
behaves
dishonestly.
Moreover,
Huck
Finn’s
story
shows
that
human
actions
can
be
ethical,
despite
the
system
(in
this
case
slavery)
being
widely
perceived
as
highly
‘unethical’.
These
inconsistencies
are
largely
disregarded
by
the
accounts
of
business
ethics.
Their
‘forgetting’
is
a
consequence
of
the
long
tradition
of
the
disengaged,
objectifying
practice
applied
in
science.
The
consequences
which
practicing
disengaged
observation
and
judgment
had
on
the
ethical
dimension
are
at
the
heart
of
Kierkegaard’s
conceptualization
of
the
ethical.
He
shifts
the
attention
from
the
ethical
‘truthfulness’
as
an
attribute
of
human
believes
to
the
‘truthfulness’
as
the
feature
of
human
action.
Three
elements
constitute
the
spirit
of
the
Kierkegaardian
stance:
1)
knowledge
of
the
‘ethical
truth’
is
insignificant
unless
one
allows
it
to
change
one’s
life;
2)
a
person
who
suggests
that
he
or
she
understood
ethics
objectively,
misunderstood
it
and
3)
‘truth’
can
be
attributed
not
only
to
ideas,
beliefs
and
propositions
but
also
to
the
spirit
in
which
beliefs
are
held
and
to
the
human
life
in
general
(Rudd,
1997:
56).
These
assumptions
seem
basic
and
obvious.
However,
as
I
argue
in
the
paper,
when
implemented
consistently
in
one’s
life,
they
make
the
whole
difference
to
the
way
and
to
the
style
in
which
one
engages
with
the
ethical
issues,
business
ethical
issues
in
particular.
‐
105
‐
In
order
to
explain
the
propositions
which
Kierkegaard
puts
forward
I
refer
to
three
texts
discussing
business
ethics:
Marxism,
Capitalism
and
Ethics
by
Edward
Wray‐Bliss
and
Martin
Parker
(1998),
Towards
a
New
Ethics?
The
Contributions
of
Poststructuralism
and
Posthumanism
by
Hugh
Willmott
(1998)
and
As
if
Business
Ethics
Were
Possible,
‘Within
Such
Limits’…
by
Campbell
Jones
(2003).
These
contributions
offer
refreshing
new
perspectives
on
the
idea
of
business
ethics
and
its
limitations.
I
use
these
texts
as
illustrations
of
a
certain
widespread
tendency
present
in
the
writings
critically
engaging
with
the
notion
of
business
ethics.
As
they
evaluate
ethical
practices
of
theoreticians
and
practitioners
in
some
other
socio‐economic
systems
and
traditions
of
thinking
(such
as,
e.g.,
‘capitalism’,
‘modernism’
or
‘management
thought’)
they
judge
the
soundness
of
the
ethics
of
the
other.
Furthermore,
they
discuss
the
‘ethical’
in
relation
to
these
socio‐political
systems
and
traditions
of
thinking,
making
the
‘ethical’
a
feature
attributable
to
a
system
or
an
institution.
These
two
elements
make
the
abovementioned
writings
incompatible
with
the
Kierkegaardian
idea
of
the
ethical.
Kierkegaard
points
out
that
there
is
a
difference
in
the
style
of
discussion
adopted
to
deal
with
the
moral
choice
in
the
contexts
of
science
and
in
the
context
of
one’s
own
stance
on
some
moral
dilemma.
The
former
values
the
‘disengaged
view’
whereas
the
latter
involves
personal
commitment
related
to
the
fact
of
maintaining
a
substantive
proposition
to
be
true.
Such
a
proposition,
as
any
truth
statement,
entails
an
element
of
uncertainty.
As
ethics
is
relevant
to
my
own
existence
(which
usually
is
not
the
case
with
science),
it
becomes
possible
to
relate
it
to
my
realisation
of
the
significance
of
my
own
moral
choices.
And
it
is
in
this
realisation
and
in
taking
up
this
possibility
that,
according
to
Kierkegaard,
the
ethical
resides.
Consequently,
Kierkegaard
argues
that:
“The
ethical
grips
the
single
individual
and
requires
of
him
that
he
abstain
from
all
observing,
especially
of
the
world
and
human
kind,
because
the
ethical
as
the
internal
cannot
be
observed
by
anyone
standing
outside.”
(1846/1992:
320).
Kierkegaard
presents
a
radical
view
that
“to
observe
ethically
cannot
be
done,
because
there
is
only
one
ethical
observing—it
is
self‐observation”
(1846/1992:
320;
emphasis
added).
And
the
latter
is
not
a
matter
of
disengaged
observation
but
rather
of
being
“infinitely
interested
in
existing”
(1846/1992:
316).
The
paper
develops
these
propositions
and
analyses
them
in
more
detail,
locates
them
in
the
wider
context
of
the
scientific
thinking
and
attempts
to
explain
how
they
became
disregarded
in
consequence
of
the
expansion
of
the
modern
thought.
It
also
presents
some
alternative
ways
of
dealing
with
the
ethical
issues,
in
particular
those
practiced
by
Kierkegaard.
References
Jones,
C.
(2003)
‘As
if
Business
Ethics
Were
Possible,
“Within
Such
Limits”…’,
Organization,
10(2):
223‐248.
Kierkegaard,
S.
(1846/1992)
Concluding
Unscientific
Postscript.
Trans.
H.
V.
Hong
and
E.
H.
Hong.
Princeton,
NJ:
Princeton
University
Press.
Rudd,
A.
(1993)
Kierkegaard
and
the
Limits
of
the
Ethical.
Oxford:
Clarendon
Press.
Willmott,
H.
(1998)
‘Towards
a
new
ethics?
The
contributions
of
poststructuralism
and
posthumanism’,
in:
M.
Parker
(Ed.),
Ethics
and
Organizations.
London:
Sage,
76‐121.
Wray‐Bliss,
E.
and
Parker,
M.
(1998)
‘Marxism,
capitalism
and
ethics’,
in:
M.
Parker
(Ed.),
Ethics
and
Organizations.
London:
Sage,
30‐52
‐
106
‐