Although most of us understand and accept that we play different roles in different settings, the moral implications of an unquestioned role-based world are serious. The prevalence of roles at the expense of ‘real’ people in organizations jeopardizes our ability to exercise full moral agency and ascribe moral responsibility, because ‘we were only fulfilling our role obligations’. This reasoning does not sustain ethical scrutiny, however, because individuals are always present behind the role, though they may lack awareness of their ability (...) to choose and act as fully fledged individuals. The article argues that moral responsibility requires us to move away from a role-based life game which leads us to compartmentalize and forget who we are and what we value at a significant cost. On the contrary, an understanding of the process of compartmentalization and a greater awareness of the complex yet holistic nature of the self contribute to furthering moral integrity and responsibility. (shrink)

This article argues that whilst the idea of whistleblowing as a positive duty to do good or to prevent harm may be defendable, legislating that duty is not feasible. We develop our argument by identifying rights and duties involved in whistleblowing as two clusters: one of justice and one of benevolence. Legislative arguments have evolved to cover the justice issues and the tendency exists of extending rights and duties into the realm of benevolence. This article considers the problematic assumptions and (...) implications of whistleblowing as a positive duty, by examining the extent to which the Good Samaritan argument holds with regard to whistleblowing. We argue that three criteria necessary for whistleblowing as a legally enforceable positive duty are not met, namely that we need to be able to (1) specify who should know what, (2) minimize the risk to the whistleblower and (3) adequately deal with mistaken concerns being raised. (shrink)

Increasingly organizations have dedicated systems and personnel (recipients) to receive and handle internal whistleblower reports. Yet, the complexity of handling whistleblower reports is often underestimated, and there is a dearth of literature that attempts to describe or analyse the challenges internal recipients face. This paper uses an agency theory inspired lens to provide insight into the complexity of internal whistleblowing, with the aim to identify focal points for improving internal whistleblowing processes. We conceive of internal recipients as agents of two (...) principals in the event of whistleblowing: owner/top management as well as whistleblowers. We identify sources of agency problems and agency costs within these double-agent relationships. We provide avenues for solving these problems and reducing the agency costs. We close by offering paths for future research. (shrink)

We contribute to the literature on ethics in the professions by theorizing how global mobility precipitates professional insecurity and constrained moral agency. We present our findings of a study of accountants migrating to Canada. Using postcolonial theory and relational/poststructuralist theories of identity and ethics, we contrast the experiences of marginalized and privileged migrant accountants to show how those with “diverse” social identities are not recognized by professionals in Canada and must seek recognition from Canadian colleagues, employers, and clients to reconstitute (...) their professional identities and moral agency. We discuss the implications of the exclusion and marginalization of professionals for migrants, the profession, and society more generally. (shrink)

In this conceptual article, we look at the impact of culture on ethical decision making from a Douglasian Cultural Theory (CT) perspective. We aim to show how CT can be used to explain the diversity and dynamicity of ethical beliefs and behaviours found in every social system, be it a corporation, a nation or even an individual. We introduce CT in the context of ethical decision making and then use it to discuss examples of business ethics in the Indian business (...) context. We argue that the use of CT allows for a theoretically more sophisticated treatment of culture in ethical decision making and thus the avoidance of some common problems with existing cross-cultural studies of business ethics. In our discussion, we raise questions about the compatibility between management systems and processes created in one context and ethical behaviours in another. (shrink)

This paper argues that the self, as both the centre of our identity and the focus of our spiritual life, has not been given enough consideration with regard to the ethics of managers and leaders. Informed by models of self-realisation and the Jungian process of individuation, our discussion suggests that the way we perceive and interpret our self affects our moral behaviour. In particular, integrity of the self fully participates in enhancing servant leadership and consistent ethical practice. We illustrate the (...) argument with comments from various managers on the statement: ‘Being true to your self’. (shrink)

This paper explores the possible impact of the recent legal developments on organizational whistleblowing on the autonomy and responsibility of whistleblowers. In the past thirty years numerous pieces of legislation have been passed to offer protection to whistleblowers from retaliation for disclosing organisational wrongdoing. An area that remains uncertain in relation to whistleblowing and its related policies in organisations, is whether these policies actually increase the individualisation of work, allowing employees to behave in accordance with their conscience and in line (...) with societal expectations or whether they are another management tool to control employees and protect organisations from them. The assumptions of whistleblower protection with regard to moral autonomy are examined in order to clarify the purpose of whistleblower protection at work. The two extreme positions in the discourse of whistleblowing are that whistleblowing legislation and policies either aim to enable individual responsibility and moral autonomy at work, or they aim to protect organisations by allowing them to control employees and make them liable for ethics at work. (shrink)

This paper argues that the self, as both the centre of our identity and the focus of our spiritual life, has not been given enough consideration with regard to the ethics of managers and leaders. Informed by models of self-realisation and the Jungian process of individuation, our discussion suggests that the way we perceive and interpret our self affects our moral behaviour. In particular, integrity of the self fully participates in enhancing servant leadership and consistent ethical practice. We illustrate the (...) argument with comments from various managers on the statement: ‘Being true to your self’. (shrink)