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  1. Defining and Conceptualizing Impact Investing: Attractive Nuisance or Catalyst?Kai Hockerts, Lisa Hehenberger, Stefan Schaltegger & Vanina Farber - 2022 - Journal of Business Ethics 179 (4):937-950.
    This introduction to the special issue on impact investing applies the attractive nuisance notion to impact investing. Social sector actors ‘trespassing’ on the playing field of conventional investment markets may not appreciate the risks. We apply the framework of essentially contested concepts to foster fruitful diverse research in this emerging research field. We advance six dimensions, which we propose allow to describe different sub-clusters of how the term is used in research and practice. For each dimension we identify risks and (...)
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  • Ethical Implications of Management Accounting and Control: A Systematic Review of the Contributions from the Journal of Business Ethics.Christoph Endenich & Rouven Trapp - 2020 - Journal of Business Ethics 163 (2):309-328.
    Management accounting and control seeks to provide information that substantiates decision-making at all firm levels and thus may also foster ethical decision-making. Against this background, this article presents a systematic literature review of research on management accounting and control and business ethics that has been published in the Journal of Business Ethics. Through this review, we intend to bring to the forefront a research topic that has been widely neglected in broader literature reviews on accounting ethics research and that has (...)
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