The effective implementation of regulation in organizations is an ongoing concern for both research and practice, in order to avoid deviant behavior and its consequences. However, the way compliance with regulations is actually enacted or “performed” within organizations instead of merely executed, remains largely under-characterized. Evidence from an ethnographic study in the compliance unit of a French investment bank allows us to develop a detailed practice approach to how regulation is actually implemented in firms. We characterize the work accomplished by (...) compliance analysts who are in fact, “curving” the script of regulation within what we conceptualize as a “comfort zone”. Beyond agency, ethics appears as a key element in linking the “letter of the law”, which serves as a referential anchor to guide action, with the complex nature of specific situations. We analyze the way individuals and compliance teams cope with, interpret, struggle and in fine, perform regulation within this comfort zone. A particular interest is thus given to the work of embedded ethics in this process, as an enabler to partly recouple compliance with the regulated activity. We find that blind execution is not only impossible, but also devoid of meaning both from regulatory, risk management, and business perspectives in organizations. We highlight and characterize a hermeneutic dimension to this work, essential to effectively perform regulation in complex environments, and we suggest some directions for further research. (shrink)

Quality is commonly applied to products and processes, but we can also define human quality in dealing with people. This requires first establishing what treatment is appropriate to the human condition. Through an inquiry into the characteristics that define the human being and what ethical requirements constitute a good treatment, we define “Human Quality Treatment” as dealing with persons in a way appropriate to the human condition, which entails acting with respect for their human dignity and rights, caring for their (...) problems and legitimate interests, and fostering their personal development. With this in mind, we can distinguish between five different levels or degrees of HQT in organizations which can be characterized by the following terms: maltreatment, indifference, justice, care, and development. (shrink)

Gender greatly impacts access to opportunities, potential, and success in corporate leadership roles. We begin with a general presentation of why such discussion is necessary for basic considerations of justice and fairness in gender equality and how the issues we raise must impact any ethical perspective on gender in the corporate workplace. We continue with a breakdown of the central categories affecting the success of women in corporate leadership roles. The first of these includes gender-influenced behavioral factors, such as the (...) requirements and expectations of gendered verbal and nonverbal communication styles as well as appearance. We move on to address the impact of family on corporate leadership opportunities and success, discussing the asymmetrical evaluation of an individual’s potential, authority, and competence based on gender stereotypes of familial obligations and expectations. Finally, we address how gender impacts access to networking and sponsorship opportunities and the long-term effects of systematic limitations on women’s inclusion in the upper echelons of corporate leadership. We conclude with a summary of the questions and issues raised by our discussion and direct individuals to consider how different ethical systems and moral requirements might influence their interpretations of gender and leadership in the corporate workplace. (shrink)

Ethicalisation processes that partake in the construction of a firm or a professional group’s ethical identity are often described as a relatively linear combination of several components, such as policies (starting with the development of a code of ethics), corporate practices, and leadership. Our study of a professional community dealing with the topics related to cultural diversity indicates a more reciprocal relationship between ethical identity and ethicalisation processes. We argue that a tangible form of ethical identity can pre-date the ethicalisation (...) process of a professional group, and additionally, can impact this process at the start. We highlight that, despite the absence of official ethical statements in the community, a form of ethical professional identity is already present among the interculturalists of the international organisation Society for Intercultural Education Training and Research. Using critical discourse analysis, we identify the proclaimed humanist ethos in the discourses that interculturalists co-produce and diffuse during conferences, on on-line discussion forums, and in the mission of their professional organisations. This study contributes to the literature on ethical identity development by showing how a pre-existing form of ethical identity can influence the early stage of the development of a code of ethics. In addition, we indicate that, similar to organisational identity construction, ethical identity construction uses self-other identity talks, thus, defining an ethical other (or less ethical other) in its development. (shrink)

Business ethics, as it is understood and practised generally, lacks a component of radicality. As part of the contemporary ‘return to ethics’ it displays an undesirable conservatism and blocks off possibilities for systemic alterity. I argue that a normal and ‘apologetic’ business ethics should therefore be supplemented with a radical or utopian business ethics. Put differently, business ethics should not only contribute to more responsible business practices, more morally sensitive business managers and more ethical organisational cultures, but should also facilitate (...) social hope via hermeneutic strategies aimed at changing the way we think about ourselves, our economies and the roles and responsibilities of business as such. (shrink)

In showing how the bureaucratic space negatively influences the moral conscience of managers, Robert Jackall’s sociological writings have pointed up one of the darkest sides of organizations. In fact, in the business ethics literature there is much to support Jackall’s pessimistic contentions, suggesting that bureaucracy can rob individual managers of their sense of responsibility. How then can this space for individual freedom, so essential in re-establishing responsible management, be recreated? In order to answer this question, we propose to interpret Jackall’s (...) Moral Mazes ( 1988 ) from the standpoint of Blaise Pascal’s Jansenist ethics and conception of humankind. Our discussion here of Pascal’s “reason of effects,” his theory of “double thought” and his distinction between respect and esteem takes Jackall’s analysis forward and opens new lines of thought about managerial responsibility. The article concludes with some thoughts on further research in the field of business ethics arising from Pascalian anthropology or what we call here “skeptical humanism.”. (shrink)

A common reaction to crises experienced within or brought about by business is to identify a corollary ‘crisis of leadership’ and to call for better leaders. This paper supports the idea that there is a crisis of leadership – but interprets it quite differently. Specifically, I argue that the most ethically debilitating crisis is the fact that we look to leadership to solve organisational ethical ills. There is, I argue, a pressing need to conceptualise a business ethics that is not (...) constrained by the straitjacket of official hierarchy – a need to denaturalise ‘leadership’ as the normal or rightful locus of ethical regulation and renewal in business organisation. To this end, I explore a Levinasian ethico‐politics of responsibility and proximity as the basis of an alternative, anti‐sovereign, ethics of organisation. (shrink)

Supererogation has gained attention as a means of explaining the voluntary behaviours of individuals and organizations that are done for the benefit of others and which go above what is required of legislation and what may be expected by society. Whilst the emerging literature has made some significant headway in exploring supererogation as an ethical lens for the study of business there remain several important issues that require attention. These comprise, the lack of primary evidence upon which such examinations have (...) been made, attention has been given to only singular pro-social acts of organizations, and the focus has been upon the actions of large organizations. Furthermore, Heyd’s (Supererogation, Cambridge University Press, 1982) original taxonomy of six supererogatory acts, comprising Moral Heroism, Beneficence, Volunteering, Favour, Forgiveness and Forbearance, has been considered to be complete and other forms of supererogatory acts have not yet been explored. In order to address these gaps this study poses the research questions: First, it studies how a single, contemporary SME performs multiple supererogatory acts in its attempts to address its social and environmental goals that go beyond CSR. Second, it seeks to gain a deeper theoretical understanding of Heyd’s (Supererogation, Cambridge University Press, 1982) taxonomy of six forms of supererogation through the capture of primary data. This research makes a three-year case study examination of a single SME that has been formally recognized for its work in addressing social and environmental issues at local, national and global levels. Primary data are acquired of the supererogatory acts that it performs through a three-year participant observation case study, utilizing 61 interviews and 3 focus groups with internal and external stakeholders. In doing so, it addresses the empirical limitations of the extant research, substantiates each of the forms that supererogatory acts may take, and makes a contribution to the theory of supererogation by identifying a further class of act that is ‘Sharing’. (shrink)

The importance of relationality in ethical leadership has been the focus of recent attention in business ethics scholarship. However, this relational component has not been sufficiently theorized from different philosophical perspectives, allowing specific Western philosophical conceptions to dominate the leadership development literature. This paper offers a theoretical analysis of the relational ontology that informs various conceptualizations of selfhood from both African and Western philosophical traditions and unpacks its implications for values-driven leadership. We aim to broaden Western conceptions of leadership development (...) by drawing on twentieth century European philosophy’s insights on relationality, but more importantly, to show how African philosophical traditions precede this literature in its insistence on a relational ontology of the self. To illustrate our theoretical argument, we reflect on an executive education course called values-driven leadership into action, which ran in South Africa, Kenya, and Egypt in 2016, 2017, and 2018. We highlight an African-inspired employment of relationality through its use of the ME-WE-WORLD framework, articulating its theoretical assumptions with embodied experiential learning. (shrink)

What does it look like when an organization tentatively steps away from an exclusively rules-based regime and begins to attend to both rules and principles? What insights and guidance can ethicists and ethical theory offer? This paper is a case study of an organization that has initiated such a transition. The American Institute of Certified Public Accountants has begun a turn toward the promotion of ethical principles and best practices by adding a “conceptual framework” to its existing Code of Professional (...) Conduct. This conceptual framework calls upon its members to intentionally increase their awareness of significant threats to their compliance with its rules of conduct and to establish safeguards to offset or eliminate those threats. To this end, each member is required to regard every questionable situation, circumstance, transaction or relationship by attempting to view it through the eyes of an imagined reasonable third party. This paper examines this protocol theoretically and practically. First, we frame this analysis within the principles and ethical concepts that inform the professional ethics of accountants. Second, we critique the AICPA’s long-standing rules-based approach to its Code. Third, we examine the new conceptual framework with a view toward its potential for the promotion of a more principles-based approach to the professional ethics of the accounting profession. Fourth, we give attention to the notion of the “reasonable and informed third party,” which has been embedded in the new conceptual framework, and consider how two schools of thought—Adam Smith’s modernist “impartial spectator” concept and Emmanuel Lévinas’ postmodern phenomenology in regard to “the Other”—may offer theoretical support and clarity for this epistemic exercise. Finally, we point out several ways in which the AICPA’s commitment to its new conceptual framework could be strengthened and enhanced. (shrink)

Whereas a range of business and management scholars have argued that business is in an ethical crisis, Nietzsche makes it possible to see that it is ethics itself that is in crisis, and that only as the crisis in ethics is dealt with can ethics in specific areas such as business be addressed. Nihilism is the name that Nietzsche gives to the crisis in ethics. The failure to fully appreciate nihilism and its pervasiveness as the root cause of the problem, (...) as evident in the perpetual quest to obliterate nihilism through the creation of ethical frameworks and foundations, has plunged business and ethics scholarship in the field, ever deeper in the quagmire of nihilism. In response to nihilism, Nietzsche offers a re‐evaluation of all values. To re‐evaluate all values means to accept nihilism and see it as a basis for questioning taken for granted assumptions that have supported the notion of ethics or values in order to re‐imagine an ethics which is responsive to the crisis of nihilism. The paper thus proposes that rather than trying to invent new ethics or ethical foundations, or figuring out “how” to be ethical, we need to turn our attention on the “why to be” of ethics. (shrink)

In this paper we present a theoretical hybrid framework for ethical decision making, drawing upon Emmanuel Levinas’ view on ethics as “first philosophy”, as an inherent infinite responsibility for the other. The pivotal concept in this framework is an appeal to a heightened sense of personal responsibility of the moral actor to provide the ethical context within which conventional approaches to applied business ethics could be engaged. Max Weber’s method of reconciling absolutism and relativism in ethical decision making is adopted (...) to provide the synergy between personal responsibility and contextual realities, forging a coherent framework. The paper concludes by discussing ways that business could make way for the flourishing of ethics of responsibility in individuals. (shrink)

The issue of damaged relationships and of repairing them is very important, especially in recent years with reports of organizations which damage relationships with various stakeholders. Many studies have investigated how individuals react to damaged relationships after perceiving injustice or receiving offense in organizations. A part of this research has been focused on revenge or other types of negative responses. However, individuals can choose to react in other ways than revenge, willing to repair relationships through reconciliation. Recently, the effectiveness of (...) reconciliation to repair damaged relationship in organizations has been linked to restorative justice. For the purpose of this article we are interested in understanding how restorative justice can be effective in repairing damaged or broken relationships in organizations, as inspired by principles of compassion or mercy. In this sense, we look for a convincing philosophical foundation for restorative justice, proposing Levinas’ ethics as a way to justify it. (shrink)

This paper aims to contribute to intercorporeal ethics studies by enlarging their political understanding. Intercorporeal ethics revolve around the idea that, within organizations, our embodied interaction with each other is a conduit to enact genuine ethical relations of autonomy, mutual recognition, respect, care and responsibility. However, how intercorporeality can also be a means for organizations to shape and control their members’ ethical relationships in pursuit of corporate interests remains to be examined. We explore this political perspective on intercorporeality by combining (...) insights from Merleau-Ponty and Nussbaum. We analyze how the deployment of a lean management program in a financial institution produces unethical relations of objectification between employees by influencing their embodied interactions. Our study thus enlarges the political understanding of intercorporeality by showing the processes through which the embodied experience of one another is conditioned not only by our corporeal sensibility but also by managerial prescriptions. This provides a more nuanced understanding of intercorporeality as a basis to counter control and domination in organizations. (shrink)

This article draws attention to the importance of enchantment in business ethics research. Starting from a Weberian understanding of disenchantment, as a force that arises through modernity and scientific rationality, we show how rationalist business ethics research has become disenchanted as a consequence of the normalization of positivist, quantitative methods of inquiry. Such methods absent the relational and lively nature of business ethics research and detract from the ethical meaning that can be generated through research encounters. To address this issue, (...) we draw on the work of political theorist and philosopher, Jane Bennett, using this to show how interpretive qualitative research creates possibilities for enchantment. We identify three opportunities for reenchanting business ethics research related to: moments of novelty or disruption; deep, meaningful attachments to things studied; and possibilities for embodied, affective encounters. In conclusion, we suggest that business ethics research needs to recognize and reorient scholarship towards an appreciation of the ethical value of interpretive, qualitative research as a source of potential enchantment. (shrink)

This paper brings empirical and theoretical studies of ethical leadership into conversation with one another in an effort to determine the antecedent(s) to perceived ethical leadership. Employing a Levinasian perspective, I argue that ethical leadership entails being faced with the impossible task of realizing the needs of many individual others. For this reason, I argue, perceived ethical leadership is grounded in an employee’s perception that a leader struggles to make decisions based on the conflicting demands placed upon her. More important (...) than the result of a leader’s decision is the degree to which the leader demonstrates concern for the well-being of others in her decision-making process. I ground my discussion through reference to results of empirical studies on behaviors associated with ethical leadership, including Brown, Treviño, and Harrison (2005), Kalshoven, Den Hartog, and De Hoogh (2011a), and Treviño, Hartman, and Brown (2000). I identify several mediating factors which may influence employee perception of ethical leadership, proposing avenues for further research which can help to clarify the relationship between concrete leadership behaviors and perceived ethical leadership. (shrink)

Criticisms of patent laws for technological innovations in the United States reveal a multifaceted milieu of problems centered around the protection of short-term economic gain and individual property rights. In this article, we consider this a conflict between current patent laws and the innovation capabilities of organizations. We propose a solution that enables the company to assure its long-term survival in the face of these restrictions. This presumes that the firm will at least maintain its innovation capacities while preserving the (...) company's ethical values and those of its social environment. We offer a theoretical model that is designed to help managers and policymakers reorient their governance strategies for managing the innovation process, using the “ethics of responsibility,” which establishes the link to individual moral values at the beginning of a governance process as well as the consequences of a decision. Our integrated causal model of ethical innovation for patents is presented and implications for global organizations and possible solutions for patent law process failure are offered. (shrink)

This paper proposes that Levinas's philosophy of alterity and infinitude based upon the ethical relation between Self and Other - is both profound and limited in its ability to account for social practice. Instead of simply accepting the common criticism of Levinas, however, that he places an intolerable ethical burden of infinitude upon human relations, this paper aims to move beyond this impasse by placing Levinas's metaphysics within a frame that privileges the dynamic between the Self and the Other as (...) a socially oriented, participative practice of teaching and learning. It is suggested that Etienne Wenger's work on the emergence of identity as a constant negotiation between the Others and the Self provides a conceptual framework for how business ethics may be owned, negotiated and learned within organizational communities without sacrificing the horizon of infinitude bestowed upon us by Levinas's ethical philosophy. Finally, the practical implications of such a comparative approach for the teaching of alterity in business ethics are discussed. (shrink)

“No one can serve two masters.” This Bible quotation highlights an irreducible contradiction, which echoes numerous organizational settings. This article considers the under-explored ethical implications of paradoxical injunctions created by such a contradiction at the managerial level. Contradictory organizational constraints turn into paradoxant systems , where the organization structurally settles paradoxical injunctions which challenge managerial ethics in practice. We then ask what managerial responsibility means in such contexts and find that managers have then to reshape their practice as a situated (...) construction through constant mediation between different “masters” and bricolage (i.e., tinkering with concepts). An ethnographic case study of an anti-money laundering service in an investment bank illuminates this phenomenon from a practice perspective. The possibility to enact an actual ethical practice within the contradictory organization relies on a new role of the manager. This implies drawing on an approach of responsible management as an enactment of ethics in practice which is situated within the framework of a new conception of both the organization, as a structurally “paradoxant system,” and the manager as a mediator in charge of enacting coherence. (shrink)

In this article, we resituate a long-standing duality of (Western) narrative tradition over living story emergence and more linear narrative. Narrative, with its focus on linear beginning, middle and end coherence, retrospection and monologic, is too easily appropriated into managerialist projects. We focus on the web of living stories as a Derridian deconstructive move, which allows us to say something important about their relation to narrative and to develop a storytelling ethics. Our thesis is that resituating the relationship between narrative (...) and living story invites exploration of the plurality of narratives that treat living stories as supplementary. We claim that this deconstructive move allows us to rethink politics and ethics anew. Storytelling ethics opens new spaces for marginalized other(s) voices and creates an awareness of our complicity and responsibility for others. Further, storytelling ethics allows for a more nuanced and varied understanding of business ethics and its inherent exclusionary truth and morality claims and paves the way for a more reflexive ethics. (shrink)

The logic of gift and gratuitousness in business activity raised by the encyclical Caritas in Veritate stresses a deeper critical evaluation of the category of relation. The logic of gift in business includes two aspects. The first is considering the logic of gift as a new conceptual lens in order to view business relationship beyond contractual logic. In this view, it is crucial to see the circulation of goods as instrumental for the development of relationships. The second aspect is to (...) qualify the relationships established through the gift, and to think about the motivation in gift-giving, which has an ethical content. We give because we have received, and through gift-giving we develop relationships that have a high ‘bonding value’. Analysing the logic of gift in business management may permit us to gain an understanding of the ambiguity of gift-giving in organizations. Looking at the relationships between organizations and employees, and organizations and customers, we can discover why the logic of gift is often misunderstood or abused in its application, and how it should be applied to be more consistent with the message of Caritas in Veritate. (shrink)

Business Ethics: A European Review, EarlyView.

In the egoism philosophical framework, it is contended that when organizations focus on their long-term interests, they, without knowing it, advance the interests of society as a whole, which is perceived as ethical. In this research, this premise is challenged using data collected from the social media outlets of 29 randomly selected companies from the 2013 Fortune 500 list. Through qualitative comparative analysis, the exact opposite was found. In fact, the organizations that focused on striving for their long-term success are (...) perceived as unethical. It was also found that socially responsible organizations are perceived as ethical whereas those that misrepresent their positions and attempt to influence the decisions of others are perceived as unethical. Implications for managers are discussed, and future directions are suggested. (shrink)

A common reaction to crises experienced within or brought about by business is to identify a corollary ‘crisis of leadership’ and to call for better (stronger, more thoughtful or, indeed, more ethical and responsible) leaders. This paper supports the idea that there is a crisis of leadership – but interprets it quite differently. Specifically, I argue that the most ethically debilitating crisis is the fact that we look to leadership to solve organisational ethical ills. There is, I argue, a pressing (...) need to conceptualise a business ethics that is not constrained by the straitjacket of official hierarchy – a need to denaturalise ‘leadership’ as the normal or rightful locus of ethical regulation and renewal in business organisation. To this end, I explore a Levinasian ethico-politics of responsibility and proximity as the basis of an alternative, anti-sovereign, ethics of organisation. (shrink)

This paper argues that corporate Codes of Ethics lose their ability to further moral responsiveness because of the narrow instrumental purposes that inform their adoption and use. It draws on Jacques Derrida's reading of Emmanuel Levinas to argue that, despite the fact that all philosophical language entails a certain violence, corporate Codes of Ethics could potentially play a more meaningful role in furthering ethical questioning within corporations. The paper argues that Derrida's reading of Levinas' notion of 'the third' could precipitate (...) the emergence of a broader sense of ethical responsibility towards multiple others within corporations. Codes may also present the opportunity for corporations to engage in the reconsideration of their own purposes in the light of questions of justice towards multiple others. How these changes in the establishment and use of Codes may be accomplished is explored towards the end of the paper. (shrink)

This paper applies Emmanuel Levinas’ philosophy to the management practice of leadership. Specifically, it focuses on servant leadership, which is considered the most dyadic other-oriented style. While often viewed altruistically, servant leadership can still be egological if it totalizes followers to a leader’s interests and to organizational ends. This paper conceptualises an enriched version of servant leadership using key ideas taken from Levinas’ understanding of the infinite Other and then describes this style using relevant examples. This novel approach, Servant-Leadership-for-the-Other, offers (...) a theoretical lens by which to enrich existing leadership practices as well as providing a style of leadership better suited for the twenty-first century. (shrink)

Most studies of corporate social responsibility have focused on the organisational level, while the individual level of analysis has been treated as a ‘black box’ when researching antecedents of CSR engagement or disengagement. This article offers insights into a small and medium-sized enterprise that is recognised as a pioneer in CSR. Although the extant literature suggests that the owner-manager is crucial in the implementation of CSR, this study reveals that employees drive CSR. The employees in the focal firm voluntarily joined (...) forces based on their shared perception of moral responsibility for CSR and they developed strict targets to be achieved by 2030. Despite their strong ethical and moral perspective when enacting CSR, they disengaged from their moral responsibility for CSR in various contexts. This paper contributes to the theory of moral decoupling by uncovering a novel context of disengagement—‘visionary procrastination’. Visionary procrastination is suggested to be a particularly relevant context of disengagement when individuals perceive moral responsibility for CSR. Moreover, by delivering insights into the antecedents of employee-initiated CSR on the organisational level, this study adds to the growing body of literature on the micro-foundations of CSR. (shrink)

We need an account of corporate agency that is temporally robust – one that will help future people to cope with challenges posed by corporate groups in a range of credible futures. In particular, we need to bequeath moral resources that enable future people to avoid futures dominated by corporate groups that have no regard for human beings. This paper asks how future philosophers living in broken or digital futures might re-imagine contemporary debates about corporate agency. It argues that the (...) only temporally robust account is moralised extreme collectivism, where full moral personhood is accorded to those corporate groups that are reliably disposed to respond appropriately to moral reasons. (shrink)

ABSTRACT:Relational leadership invokes an ethics involving a leader’s affective engagement and genuine concern with the interests of others. This ethics faces practical difficulties given it implies a seemingly limitless responsibility to a set of incommensurable ethical demands. This article contributes to addressing the impasse this creates in three ways. First, it clarifies the nature of the tensions involved by theorising relational leadership as caught in an irreconcilable bind between an infinitely demanding ethics and the finite possibilities of a response to (...) those demands. Second, it examines this ethical challenge in acknowledgement of the hierarchical discourses and power dynamics in which leadership relationships are constrained and enacted. Third, it proposes “ethical irony” as a way leaders can respond to the demand for ethics without resulting in either an escape from ethics, or being crushed by its burden. Three dimensions of ethical irony are examined: ironic perspective, ironic performance, and ironic predilection. (shrink)

In this article, six demoralising processes in the context of the company are identified. These processes promote a realm of ' being-with', in which outcomes of human interaction are evaluated on rational grounds, and on whether or not a particular action accorded with stipulated ethical rules. Thereby the realm of 'being-for', in which individuals are supported to take increased responsibility, is marginalized. The conclusion made is that not only do the demoralizing processes systematically produce moral distance between humans, which weakens (...) individual spontaneous outbursts of sympathy to take increased moral responsibility, they also promise to release individuals from their moral ambivalence by declaring organised action morally indifferent. Organisational action is, in other words, declared as adiaphoric - beyond good and evil. (shrink)

This paper interrogates the relation between reciprocity and ethics as it concerns participation in the world of work and organizations. Tracing discussions of business and organizational ethics that concern themselves, respectively, with the ethics of self-interest, the ethics of reciprocity, and the ethics of generosity, we explore the possibility of ethical relations with those who are seen as radically different, and who are divested of anything worth exchanging. To address this we provide a reading of Franz Kafka’s famous novella The (...) Metamorphosis and relate to it as a means to extend our understanding of business and organizational ethics. This story, we demonstrate, yields insight into the unbearable demands of ethics as they relate to reciprocity and generosity. On this basis, we draw conclusions concerning the mutually constitutive ethical limitations of reciprocity and generosity as ethical touchstones for organizational life while simultaneously accepting the seemingly insurmountable difficulties of exceeding those limits. In such a condition, we argue, ethics is not best served by adopting idealistic or moralizing positions regarding generosity but rather by working in the indissoluble tensions between self and other. (shrink)

Rooted in altruism theory, the purpose of the double-blind academic journal peer-review process is to: assess the quality of scientific research, minimize the potential for nepotism, and; advance the standards of research through high-quality, constructive feedback. However, considering the limited, if any, public recognition and monetary incentives that referees receive for reviewing manuscripts, academics are often reluctant to squander their limited time toward peer reviewing manuscripts. If they do accept such invitations, referees, at times, do not invest the appropriate time (...) needed and, as a result, scantily review manuscripts, which adversely affects the quality of the review. In addition, given that authors’ identities are not blind to journal editors, there is the potential for bias toward well-established academics from highly-ranked institutions. As a result of these issues, the aims of the academic journal review process are currently not being fulfilled. To rectify these issues, several recommendations, namely: single-blind the editors, pay reviewers, standardize the review process, increase the acceptance standards at academic conferences, and provide constructive feedback, are offered. (shrink)

Models of moral responsibility rely on foundational views about moral agency. Many scholars believe that only humans can be moral agents, and therefore business needs to create models that foster greater receptivity to others through ethical dialog. This view leads to a difficulty if no specific person is the sole causal agent for an act, or if something comes about through aggregated action in a corporate setting. An alternate approach suggests that corporations are moral agents sufficiently like humans to be (...) treated as persons, which leads to questions of intentionality and the organizational structure required to support the claim. In this article, I make an intermediate claim combining Goodpaster and Matthews' (60:132–141, 1982 ) view that a corporation may have a moral culture which affects subjective choices, with those of Painter-Morland (17(3):515–534, 2007 ) who points out that we should move from a model that posits discrete persons acting on each other to one where morality comes about through shared experience between agents who participate in each other’s lives. I argue that the discussion has been trapped in traditional dichotomies, and is better served by language that more accurately represents the dynamic interplay between organization and individual. I underwrite this claim by looking at recent changes in British and American legal approaches to corporate responsibility. These provide greater incentives for owners and business leaders to encourage employees to discuss the reflexive nature of legal and moral responsibility in business, facilitate workers to voice their moral concerns, and create structures and processes that allow those concerns to be heard. (shrink)

This paper develops a critique of the concept of ‘ethical identity’ as this has been used recently to distinguish between ‘cynical’ and ‘authentic’ forms of corporate responsibility. Taking as our starting point Levinas’ demanding view of responsibility as ‘following the assignation of responsibility for my neighbour’, we use a case study of a packaging company—PackCo—to argue that a concern with being seen and/or seeing oneself as responsible should not be confused with actual responsibility. Our analysis of the case points first (...) to the allure of programmes of strategic corporate responsibility and the ways in which, through identification, they can provide a tacit form of moral sanction to managers in their aggressive pursuit of profit. It then contrasts the responses of different managers to negative staff feedback to illustrate the difference between managers’ attempts to defend their identity of being ‘responsible’ managers, and responsible conduct itself. The paper concludes that a potent danger of programmes of corporate responsibility is that they allow managers to deceive not just others, but also themselves in relation to the exercise of responsibility. (shrink)

The aim of this paper is to propose a new perspective on the difficulty and meaning of ethical work for financial controllers. This is achieved by drawing on concepts from Michel Henry’s phenomenology of life in the field of business ethics. The French philosopher Michel Henry is distinguished by his identifying two modes of appearing: ‘intentionality’ and ‘affectivity’ . Henry suggests that relying only on abstract representations constitutes a specific ideology that causes individuals at work to ignore the actual experience (...) of being affected, and hinders the appearance of life to guide their actions, in turn hindering ethics. Empirical illustrations are provided by a case study that explores the practices of management accountants in a travel retail corporation. By observing the empirical practices of management accountants, a body of professionals whose role is largely dependent on information technology, abstraction and technical expertise to trace organisational flows and transactions, we shed light on the difficult ethical issues associated with their role of surveillance and control of other managers’ work. The case study illustrates a wide range of everyday working practices among management accountants. Some convey the impression that they lack empathy and consideration for other individuals, while others engage in close cooperation and ethical practices despite the constraining configuration of their role. A significant result of this research is that it illustrates and interprets, based on Henry’s phenomenology, a wide range of working practices. Consistent with Henry, we argue that the source of business ethics lies beyond professional standards, codes and values. (shrink)

The notion of “responsibility” can be understood in a number of different ways, namely as being accountable for one’s actions, as a personal trait, or as a task or duty that results from one’s role. In this article we will challenge the assumptions that underpin each of these employments of the word “responsibility” and seek to redefine the concept as such. The main thrust of the argument is that we need to critically interrogate the idea of “identity” and deliberate decision-making (...) that inform the use of all three of these notions of “responsibility”. By drawing on selected concepts emanating from the oeuvre of Gilles Deleuze and Félix Guattari, our understanding of agency moves away from “identity” towards “multiplicity”. In fact, it will be argued that our sense of “agency” is a side-product of our own desiring-production as it operates in and through our interactions with other human beings and organizational structures. The article therefore contends that “responsible management” requires ongoing re-articulations of moral responsiveness. (shrink)

There is a rich tradition of inquiry in consumer research into how collective consumption manifests in various forms and contexts. While this literature has shown how group cohesion prescribes ethical and moral positions, our study explores how ethicality can arise from consumers and their relations in a more emergent fashion. To do so, we present a Levinasian perspective on consumer ethics through a focus on Restaurant Day, a global food carnival that is organized by consumers themselves. Our ethnographic findings highlight (...) a non-individualistic way of approaching ethical subjectivity that translates into acts of catering to the needs of other people and the subversion of extant legislation by foregrounding personal responsibility. These findings show that while consumer gatherings provide participants a license to temporarily subvert existing roles, they also allow the possibility of ethical autonomy when the mundane rules of city life are renegotiated. These sensibilities also create ‘ethical surplus’, which is an affective excess of togetherness. In the Levinasian register, Restaurant Day thus acts as an inarticulable ‘remainder’—a trace of the possibility of being able to live otherwise alongside one another in city contexts. (shrink)