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  1. Morality of Lobbying for Tax Benefits: A Kantian Perspective.Anne Van de Vijver - 2021 - Journal of Business Ethics 181 (1):57-68.
    AbstractMultinationals’ aggressive tax lobbying that involves free-riding behaviour and results in disproportional benefits to the disadvantage of other taxpayers, is problematic for several reasons. Such lobbying undermines the legitimacy of tax legislation and has a negative impact on trust in the tax system. Based on Immanuel Kant’s ethical theory, this article first suggests a new normative basis for a moral duty that requires multinationals and their leaders to be transparent about their political activities and tax lobbying. Next, it introduces a (...)
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  • Toward a Professions-Based Understanding of Ethical and Responsible Lobbying.Lila Skountridaki & Andrew Barron - 2022 - Business and Society 61 (2):340-371.
    Responding to calls for more substantive studies into ethical and responsible lobbying, we analyze data collected over a 5-year period in Brussels to explore how individual lobbyists understand the ethical dimensions of their work. Mobilizing insights from the sociology of the professions, we expose an emerging lobbying professionalism and unpack practitioners’ understandings of what being a professional lobbyist entails, focusing in particular on their espoused values of transparency and honesty. While expectations to lobby more transparently and honestly stem from political (...)
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  • Bending the Rules or Changing Them? MNE Responses to Institutional Challenges in Transition Economies.Seung-Hyun Lee & Jisun Yu - 2021 - Business and Society 60 (3):727-763.
    We investigate what determines a multinational enterprise’s propensity to engage in lobbying and bribing in host countries where the overall institutional development for market exchanges is insufficient, and thus, their governance systems are relatively weak. We extend the current literature on institutional strategies by theorizing and showing the persistent and significant impacts of home country institutions on an MNE’s choice of influencing activities to address institutional constraints overseas. More specifically, our results demonstrate that the MNEs from a home country with (...)
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  • Virtue ethics and moral foundation theory applied to business ethics education.Tom E. Culham, Richard J. Major & Neha Shivhare - forthcoming - International Journal of Ethics Education:1-38.
    This research describes and empirically evaluates the application of a business ethics pedagogy informed by neuroscience and evolutionary biology that suggest ethical decisions are made unconsciously and emotionally. Moral Foundation Theory (MFT) provides a framework that considers a range of values individuals rely on for decision-making. This relates to Virtue ethics (VE) that develops intellectual and character virtues, requires emotional development and is thus suitable for guiding business ethics pedagogy. This study focuses on a business ethics course integrating intellectual virtue (...)
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