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Commentary : conflicts of interest in accounting

In Conflicts of interest: challenges and solutions in business, law, medicine, and public policy. New York: Cambridge University Press (2005)

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  1. Ethical Dilemmas in Protecting Susceptible Subpopulations From Environmental Health Risks: Liberty, Utility, Fairness, and Accountability for Reasonableness.David B. Resnik, D. Robert MacDougall & Elise M. Smith - 2018 - American Journal of Bioethics 18 (3):29-41.
    Various U.S. laws, such as the Clean Air Act and the Food Quality Protection Act, require additional protections for susceptible subpopulations who face greater environmental health risks. The main ethical rationale for providing these protections is to ensure that environmental health risks are distributed fairly. In this article, we (1) consider how several influential theories of justice deal with issues related to the distribution of environmental health risks; (2) show that these theories often fail to provide specific guidance concerning policy (...)
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  • Analogical Encoding Fosters Ethical Decision Making Because Improved Knowledge of Ethical Principles Increases Moral Awareness.Jihyeon Kim & Jeffrey Loewenstein - 2020 - Journal of Business Ethics 172 (2):307-324.
    The current paper examines whether knowledge of an ethical principle influences moral awareness and ethical decision making. Using hypothetical scenarios and a behavioral task, three experiments examine the effects of deepening people’s knowledge of ethical principles. In each study, an analogical encoding learning intervention led to greater knowledge of an ethical principle, which in turn resulted in a greater likelihood of moral awareness and making ethical decisions. These findings suggest that moral awareness is partly a matter of the depth of (...)
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  • Guanxi and Conflicts of Interest.Chris Provis - 2008 - Journal of Business Ethics 79 (1-2):57-68.
    "Guanxi" involves interpersonal obligations, which may conflict with other obligations people have that are based on general or abstract moral considerations. In the West, the latter have been widely accepted as the general source of obligations, which is perhaps tied to social changes associated with the rise of capitalism. Recently, Western ethicists have started to reconsider the extent to which personal relationships may form a distinct basis for obligation. In administration and management, salient bases for decision-Making include deontological, consequentialist and (...)
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