ABSTRACT:This article addresses the fundamental question of what is ethical leadership by rearticulating relations between leaders and followers in terms of “affective leadership.” The article develops a Spinozian conception of ethics which is underpinned by a deep suspicion of ethical systems that hold obedience as a primary virtue. We argue that the existing research into ethical leadership tends to underplay the ethical capacities of followers by presuming that they are in need of direction or care by morally superior leaders. In (...) contrast, affective leadership advocates a profoundly political version of ethics, which involves people in the pursuit of joyful encounters that augment our capacity to affect and be affected by others. Instead of being led by people in leadership positions, we are led by active affections that enhance our capacity for moral action. (shrink)

This article addresses the issue of moral compunction among a sample of senior managers set against the background of their routine organizational participation. In considering what factors influence their moral sensibilities these managers were interviewed using an approach designed to elicit their perceptions concerning both the ethical and commercially imperative dimensions of their working lives. The qualitative data resulting from this inquiry, while tentative, indicates the primacy of the normative appeal of shareholder value, conditioned by the exigencies of engagement in (...) corporate bureaucracies, including the maintenance of career and livelihood responsibilities. These conclusions indicate the magnitude of the obstacle that the normative business ethics project requires to overcome in order to fulfil its promise. (shrink)

Extreme narcissistic organizations are unable to behave ethically because they lack a moral identity. While such organizations are not necessarily unethical intentionally, they become self-obsessed and use a sense of entitlement, self-aggrandizement, denial, and rationalizations to justify anything they do. Extreme narcissistic organizations might develop formal ethics programs, but such programs will have little effect on behavior.

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)

The moral philosophy of Levinas offers a stark prospectus of impossibility for corporate ethics. It differs from most traditional ethical theories in that, for Levinas, the ethical develops in a personal meeting of one with the Other, rather than residing in some internal deliberation of the moral subject. Levinasian ethics emphasises an infinite personal responsibility arising for each of us in the face of the Other and in the presence of the Third. It stresses the imperious demand we experience to (...) be open to, prepared for and impassioned with that which we may not know, or recognise, about ourselves or about the Other. Such a demand transcends our intellectual and/or rational potential; it involves us in a carnal and somatic bodily experience of otherness. If we are to speak of Levinasian ethics in a business context, it cannot be a matter of corporate ethics but only a matter of individual managerial ethics. What such an ethics would be like is yet to be outlined. This paper proposes a series of questions and suggestions that will explicate some key terms of a practice organised around a Levinasian vocabulary of otherness, responsibility, proximity, diachrony and justice. (shrink)

Using a sample of 12,061 firm-year observations from the Chinese stock market for the period of 2001–2011 and geographic-proximity-based Confucianism variables, this study provides strong evidence that Confucianism is significantly negatively associated with minority shareholder expropriation, implying that Confucianism does mitigate agency conflicts between the controlling shareholder and minority shareholders. This finding suggests that Confucianism has important influence on business ethics, and thus can serve as an important ethical philosophy or social norm to mitigate the controlling shareholder’s unethical expropriation behavior. (...) Moreover, my findings reveal that the nature of the ultimate owner attenuates the negative association between Confucianism and minority shareholder expropriation, suggesting that Confucianism’s negative impact on minority shareholder expropriation is less pronounced for state-owned enterprises than for non-state-owned enterprises. The above results are robust to a variety of sensitivity tests and my findings are valid after controlling for the potential endogeneity between Confucianism and minority shareholder expropriation. (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)

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)

Despite the ongoing consideration of the ethical nature of human resource management (HRM), little research has been conducted on how morality and ethics are represented in the discourse, activities and lived experiences of human resource (HR) professionals. In this paper, we connect the thinking and lived experiences of HR professionals to an alternative ethics, rooted in the work of Bauman (Modernity and the Holocaust, Polity Press, Cambridge, 1989; Theory, Culture and Society 7:5–38, 1990; Postmodern Ethics, Blackwell, Oxford, 1991; Approaches to (...) Social Enquiry, Polity Press, Cambridge, 1993; Life in Fragments, Blackwell, Oxford, 1995) and Levinas (Otherwise than Being, or, Beyond Essence, Duquesne University Press, Pittsburgh, PA, 1998). We argue that the study of HRM and ethics should be contextualized within the discourses used, the practices and activities of HR professionals. Through the analysis of interview data from 40 predominantly Canadian HR practitioners and managers we experiment with Bauman’s notion of ‘moral impulse’ to help us understand how HRM is both a product and perpetuator of moral neutralization in organizations. We suggest that HRM as it is practiced is concerned with distancing, depersonalizing, and dissembling, and acts in support of the ‘moral’ requirements of business, not of people. However, we also recognize that HR practitioners and managers are often confronted with and conflicted by actions and decisions that they are required to take, therefore opening possibilities and hope for an alternative ethical HRM. (shrink)

The project of critical management theory is based on a view of a theorist who intervenes in the activity of managers and employees aiming at their emancipation. It involves an image of subjectivity governed by structural determinants that render the subject incapable of freeing himself without a scholar's involvement. In the discussion that follows, I seek to explain how this image has been developed and how it paved the way to ethical–methodological necessity, which obliges the theorist to intervene in the (...) realities of the objects of their study. I contrast this with a view of subjectivity provided by Søren Kierkegaard. I explain how he theorizes its relationship with the ethical and the limitations in generating knowledge claims about the morality of the other. (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)

The moral philosophy of Levinas offers a stark prospectus of impossibility for corporate ethics. It differs from most traditional ethical theories in that, for Levinas, the ethical develops in a personal meeting of one with the Other, rather than residing in some internal deliberation of the moral subject. Levinasian ethics emphasizes an infinite personal responsibility arising for each of us in the face of the Other and in the presence of the Third. It stresses the imperious demand we experience to (...) be open to, prepared for and impassioned with that which we may not know, or recognize, about ourselves or about the Other. Such a demand transcends our intellectual and/or rational potential; it involves us in a carnal and somatic bodily experience of otherness. If we are to speak of Levinasian ethics in a business context, it cannot be a matter of corporate ethics but only a matter of individual managerial ethics. What such an ethics would be like is yet to be outlined. This paper proposes a series of questions and suggestions that will explicate some key terms of a practice organized around a Levinasian vocabulary of otherness, responsibility, proximity, diachrony and justice. (shrink)

In 1856, the State of Ohio began an enumeration of its population to count and identify people with disabilities. This paper examines the ethical role of the accounting profession in this project, which supported the transatlantic eugenics movement and its genocidal attempts to eliminate disabled persons from the population. We use a theoretical approach based on Levinas who argued that the self is generated through engagement with the Other, and that this engagement presupposes a responsibility to and for the Other. (...) We show that successive waves of legislation relied on State and County auditors along with Township clerks and assessors to conduct the mechanics of the enumeration of the population, which focused on the identification, categorization, and counting of the disabled people of the State. We argue that the accounting-based technologies of enumeration and reporting objectify the enumerated persons and deny the auditor’s pre-existing ethical obligation to this new Other. We show how the financial expertise and structures of the State were engaged in the execution of this mandate, which remained in place for over a century and supported a program of institutionalization. We consider the ramifications of this for our understanding of the ethical role of public sector accounting in the United States over this period, which has been under-explored. (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)

Contrary to the tendency to harmony, consensus and alignment among stakeholders in most of the literature on participation and partnership in corporate social responsibility and responsible innovation practices, in this chapter we ask which concept of participation and partnership is able to account for stakeholder engagement while acknowledging and appreciating their fundamentally different judgements, value frames and viewpoints. To this end, we reflect on a non-reductive and ethical approach to stakeholder engagement, collaboration and partnership, inspired by the philosophy of Emmanuel (...) Levinas. We contrast a cognitive approach with an ethical approach to stakeholder engagement, collaboration and partnership, and explore four characteristics of this ethical approach. Based on the ethical approach to stakeholder engagement, collaboration and partnership, we also provide a three-stage framework for partnership formation in CSR and RI practices. (shrink)

This paper examines the ethics of the Australian business community’s responses to the phenomenon of modern slavery. Engaging a critical discourse approach, we draw upon a data set of submissions by businesses and business representatives to the Australian government’s Joint Standing Committee on Foreign Affairs, Defence and Trade ‘Parliamentary Inquiry into Establishing a Modern Slavery Act in Australia’—which preceded the signing into law of Australia’s Modern Slavery Act 2018—to examine the business community’s discursive construction in their submissions of the ethical–political (...) concept of freedom. The paper shows how the concept of freedom was employed by Australian business in a manner that privileged their own subject status and advocated for legislation with minimal burden. Relating this contemporary case to a longer historical context, we show how Australian business responses towards modern slavery map onto liberal and neoliberal ethics in which the freedom of the propertied takes precedent over that of the property-less. Further, we show discursive similarities in the arguments presented by modern Australian businesses and certain historical efforts by members of the business community to privilege commercial freedoms in responses to 18th and 19th Century abolitionist movements. Overall, our research makes two important contributions: first, it highlights the value of a critical discourse lens in business ethics research to show how business and other stakeholders in the field construct and shape their own and other’s ethically-laden understanding of reality; and second, it presents a case for considerable scepticism about the motivation of business to employ the freedoms made available to it under neo/liberal discourse to confront a key human rights challenge. (shrink)

Although narcissism is an important factor influencing entrepreneurial activity and outcomes, not much research has been conducted on the relationship between narcissism and entrepreneurship. To summarize the current literature on this relationship and provide an agenda for further in-depth research, a systematic review was conducted based on the PRISMA guidelines using Web of Science, Elsevier ScienceDirect, and EBSCO host databases. Accordingly, 33 articles have been identified as being eligible for the final synthesis. The findings of the present study showed, in (...) general, that (1) life history theory, person-environment fit theory (P-E theory), and career choice theory were mostly used to explore the topic of narcissism and entrepreneurial intention, social exchange theory was used to analyze narcissistic entrepreneurs' entrepreneurial motives and attitudes, and upper echelons theory (UET) was applied to research on the relationship between narcissism and entrepreneurial outcomes, (2) Narcissistic Personality Inventory (NPI) and narcissistic sub-dimension of the Dark Triad were frequently used self-report scales among 23 identified empirical studies, and (3) narcissism has both bright and dark sides to entrepreneurial activities and outcomes. While narcissism makes potential entrepreneurs have higher entrepreneurial intentions and greater willingness to take risks, it also prevents entrepreneurs from discovering opportunities, acquiring resources, and learning from failure. Besides, results also showed that relations between narcissism and entrepreneurial intentions and performance are more complex. For a deeper understanding of this complex relations and advancing research on narcissism and entrepreneurship, more research is necessary to explore the relations between narcissism and entrepreneurship-related variables from a temporal perspective and at the team level, examine the relationship between narcissism and entrepreneurship ethics, and investigate the interaction effects of narcissism and other personalities. (shrink)

Emmanuel Levinas is one of the most elaborately discussed moral philosophers of recent decades, and his philosophy has many adherents. I believe, however, that the scholarly literature on his work...

Sustainability is a crucial issue for many sectors in Malaysia, including the manufacturing sector. Many businesses, especially the chemical manufacturing industry, aim to achieve a sustainable business through the implementation of green practices. Green practices provide guidelines for the employees to simultaneously sustain the organisation in a sustainable manner and carry out the required manufacturing activities. Focusing on that, this study aimed to examine the effects of green practices on corporate sustainability performance through Islamic work ethics, organisation size, and organisation (...) age as moderators. Using the stratified random sampling technique, 344 chemical manufacturing organisations in Malaysia were invited to participate in a survey. Data from 130 completed questionnaire sets were subjected to partial least square (PLS) analysis. The results demonstrated significant effects of green practices on corporate sustainability performance via Islamic work ethics and organisation size. However, organisation age was found to exhibit no moderation effect on the relationship between green practices and corporate sustainability performance. Conclusively, as part of the organisational strategies, the sustainability of chemical manufacturing organisations must involve successful implementation of green practices, Islamic work ethics, and organisation size. This study offered several theoretical and practical contributions on green practices, Islamic work ethics, organisation size, and organisation age, and corporate sustainability performance. Theoretically, this study extended literature on the resource-based view theory, natural-resource-based view theory, and stakeholder theory. Al-Quran and hadith were used to support this study to link the relationships of the variables under study, particularly in the context of chemical manufacturing organisations in Malaysia. Practically, this study was expected to assist chemical manufacturers in selecting the appropriate green practices to achieve corporate sustainability performance and good implementation of Islamic work ethics. Additionally, it is recommended for future research to explore other types of industries in the manufacturing sector given the focus of this study on the chemical manufacturing industry only. (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)

In this paper I engage the theonomous ethics of Paul Tillich to argue that morality is a matter of conviction and concern not determination of right or wrong, and moral imperative is not about doing what “right” is, rather it is the self-actualisation of individual through her intersubjective relationships. The motivational force behind self-actualisation stems from the strength of one’s hold on “ultimate concern”, and not the content of “ultimate concern” that maybe referred to by various names including God. The (...) ultimacy and unconditionality of “ultimate concern” gives morality its religious character and imperativeness. The paper suggests that business should provide an environment in which individual’s moral motivational force can be strengthened through removal of the impediments that weaken one’s hold on “ultimate concern”. (shrink)

This paper demonstrates how the UK’s Advertising Standards Authority governs advertising ethics with and on behalf of its members and stakeholders. Drawing on an archive of 310 non-commercial adjudication reports, we highlight the substantive norms and procedural mechanisms through which the ASA governs advertising complaints alleging offence and/or harm. Substantively, the ASA precludes potential normative transgressions by publishing, disseminating, consulting upon, and updating detailed codes of advertising conduct. Procedurally, the ASA adjudicates between allegations and justifications of offence and harm on (...) a received complaint-by-complaint basis, often upon consequentialist grounds. Such consequentialism, we claim, has the effect of normalizing power imbalances between the ASA’s members, on the one hand, and wider stakeholders, on the other hand. The paper argues that, in the context of UK advertising, what Michel Foucault called the right ‘to be or not to be governed like that’ is enjoyed by relatively few subjects. Having demonstrated how UK advertising practices are governed, the paper closes with suggestions as to how they might be governed otherwise. (shrink)

We reflect on the nature of corporate codes of conduct is this article. Based on John Austin’s speech act theory, four characteristics of a performative concept of corporate codes will be introduced: 1) the existential self-performative of the firm identity, 2) which is demanded by and responsive to their stakeholders; 3) Because corporate codes are structurally threatened by the possibility of failure, 4) embracing the code not only consists in actual corporate responsible behaviour in light of the code, but in (...) the incessant recapturing of the code in the struggle of firms against the possible incongruence between their ethical principles and their actual responsible behaviour. A performative concept of corporate codes helps to bridge classical dichotomies like individualist versus collectivist approaches of moral agency and restrictive versus empowering ethics, and opens a new perspective on the interaction between individual ethical behaviour and the corporate institutionalisation of codes. (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)

In this article, we philosophically reflect on the nature of business management. We move beyond the political paradigm of the conceptualization of management in order to lay the ground for a philosophy of business management. First, we open-up the self-evident conceptualization of business management in contemporary management practices by comparing ancient and contemporary definitions of management. Second, we develop a framework with six dimensions of the nature of business management that can guide future philosophical and empirical work on the nature (...) of business management: management control, people management, asset management and entrepreneurial action, management as participation, management as responsive action and management as constituting meaning. (shrink)

In this article, we philosophically reflect on the nature of corporate governance. We raise the question whether control is still a feasible ideal of corporate governance and reflect on the implications of the epistemic insufficiency of economic institutions with regard to grand challenges like of global warming for our conceptualization of corporate governance. We first introduce the concept of corporate governance from the perspective of economics and politics. We then trace the genealogy of the concept of governance based on a (...) selective reading of Giorgio Agamben’s work, who has pointed at two interdependent paradigms of governance in the Christian tradition, and apply his categories in the context of corporate governance. We finally engage in a critical reflection on the concept of corporate governance and develop four characteristics of corporate governance that can guide future conceptual as well as empirical research in the field of corporate social responsibility of economic institutions. (shrink)

Despite the ongoing consideration of the ethical nature of human resource management (HRM), little research has been conducted on how morality and ethics are represented in the discourse, activities and lived experiences of human resource (HR) professionals. In this paper, we connect the thinking and lived experiences of HR professionals to an alternative ethics, rooted in the work of Bauman (Modernity and the Holocaust, Polity Press, Cambridge, 1989; Theory, Culture and Society 7:5-38, 1990; Postmodern Ethics, Blackwell, Oxford, 1991; Approaches to (...) Social Enquiry, Polity Press, Cambridge, 1993; Life in Fragments, Blackwell, Oxford, 1995) and Levinas (Otherwise than Being, or, Beyond Essence, Duquesne University Press, Pittsburgh, PA, 1998). We argue that the study of HRM and ethics should be contextualized within the discourses used, the practices and activities of HR professionals. Through the analysis of interview data from 40 predominantly Canadian HR practitioners and managers we experiment with Bauman's notion of 'moral impulse' to help us understand how HRM is both a product and perpetuator of moral neutralization in organizations. We suggest that HRM as it is practiced is concerned with distancing, depersonalizing, and dissembling, and acts in support of the 'moral' requirements of business, not of people. However, we also recognize that HR practitioners and managers are often confronted with and conflicted by actions and decisions that they are required to take, therefore opening possibilities and hope for an alternative ethical HRM. (shrink)

Corroborating upper echelons theory, this study picks up the notion that narcissistic chief executive officers take advantage of accounting choices to enhance their firms’—and inherently their own—personal track records. Using a set of 15 indicators, reflecting the narcissistic trait of 1126 CEOs for the period 1992 to 2012, we find evidence of highly narcissistic CEOs engaging in accrual-based earnings management. In contrast to prior research, the results show evidence not only for income-increasing but also for income-decreasing ABEM. This indicates that (...) highly narcissistic CEOs not only strive to influence stakeholders’ perception of current performance. We conclude that they also assess their potential to influence perception of current and future earnings. The results imply that highly narcissistic CEOs’ accounting choices are driven by self-serving behavior rather than by the intention to provide additional information to the market. When earnings management techniques are used to derive personal advantage from the presentation of a firm’s earnings, the literature refers to this as a case of low earnings quality reflecting unethical behavior. Accordingly, this study contributes to the field of business ethics by showing that CEO narcissism is related to low earnings quality in that it is associated to discretionarily decreasing accruals. (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)

In this conceptual paper, the traditional conceptualization of sustainable entrepreneurship is challenged because of a fundamental tension between processes involved in sustainable development and processes involved in entrepreneurship: the concept of sustainable business models contains a paradox, because sustainability involves the reduction of information asymmetries, whereas entrepreneurship involves enhanced and secured levels of information asymmetries. We therefore propose a new and integrated theory of sustainable entrepreneurship that overcomes this paradox. The basic argument is that environmental problems have to be conceptualized (...) as wicked problems or sustainability-related ecosystem failures. Because all actors involved in the entrepreneurial process are characterized by their epistemic insufficiency regarding the solving of these problems, the role of information in the sustainable entrepreneurial process changes. On the one hand, the reduction of information asymmetries primarily aims to enable actors to become critical of sustainable entrepreneurs’ actual business models. On the other hand, the epistemic insufficiency of sustainable entrepreneurs guarantees that information asymmetries remain as a source of new sustainable business opportunities. Three further characteristics of sustainable entrepreneurs are distinguished: sustainability and entrepreneurship-related risk-taking; sustainability and entrepreneurship-related self-efficacy; and the development of satisficing and open-ended solutions, together with multiple stakeholders. (shrink)

Business Ethics: A European Review, EarlyView.

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)

Firms face mounting pressure to appoint ethical leaders who will avoid unnecessary risk, scandal and crisis. Alongside mounting evidence that narcissistic leaders place organizations at risk, there is a growing consensus that women are more ethical, transparent and risk-averse than men. We seek to interrogate these claims by analyzing whether narcissism is as prevalent among women CEOs as it is among men CEOs. We further analyze whether narcissistic women CEOs take the same types of risk as narcissistic men CEOs. Drawing (...) on social role and token theories, we test hypotheses related to gender differences in the prevalence and impact of CEO narcissism on firm-level practices. Using a unique dataset that includes a large sample of CEOs of S&P 1500 companies from 1992 through 2014, we create a narcissism composite score for each CEO based on their photograph size in the annual report, and their cash earnings and non-cash earnings relative to the next highest paid executive. We find that women CEOs are less likely to exhibit narcissistic personality traits compared to men CEOs. Furthermore, we find that gender moderates the relationship between narcissistic CEOs and our outcome variables of risk-taking and questionable behaviors. (shrink)

This special issue presents the results of a three‐day conference that was held between 27 and 29 October 2005 at the Centre for Philosophy and Political Economy at the University of Leicester. The papers in this issue approach the work of Emmanuel Levinas and respond to him in different ways. Some introduce his work, some apply it in various contexts, some propose to extend it, while others question it. The issue also includes, in English for the first time, a translation (...) of ‘Sociality and Money’, a text by Levinas that directly addresses the prospects for ethics in what he calls a ‘civilisation of money’. It is hoped that this text by Levinas will provide those unfamiliar with his writing something of an introduction to his work, and for readers familiar with Levinas it will provide access to a new text that concerns itself here explicitly with money and economic life. The editorial introduction seeks to provide some context for Levinas's work and its reception in philosophy and business ethics before overviewing the papers in the issue. (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)

Corporate social responsibility (CSR) has become an increasingly significant managerial concept, yet the manager as an agent of corporate bureaucracy has been substantially missing from both the analytical and conceptual literature dealing with CSR. This article, which is both interpretative in nature and specific in reference to the U.K. cultural context, represents an attempt at addressing this lacuna by utilising qualitative data to explore the perceptions of managers working in corporations with developed CSR programmes. Exploring managerial perceptions of motives for (...) CSR initiatives, methods of stakeholder engagement, organisational integration of CSR and its impact on managerial work, this study concludes that an instrumental approach dominates, which indicates an external-internal organisational paradox in the design and execution of CSR initiatives. (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)

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)

I examine in this paper deification and demonisation – the social attribution of absolute ‘Good’ and ‘Evil’ to individuals or individual entities. Specifically, I unpack ways that evilness and goodness have become personified in the figure of the chief executive officer in contemporary, particularly US, business culture. Showing both the readily accessible and widely used nature of these religious tropes, I nevertheless argue that both deification and demonisation have ethically and politically disempowering effects for organisational members, the wider citizenry, and (...) for critique within the field of business ethics. (shrink)

The project of critical management theory is based on a view of a theorist who intervenes in the activity of managers and employees aiming at their emancipation. It involves an image of subjectivity governed by structural determinants that render the subject incapable of freeing himself without a scholar's involvement. In the discussion that follows, I seek to explain how this image has been developed and how it paved the way to ethical–methodological necessity, which obliges the theorist to intervene in the (...) realities of the objects of their study. I contrast this with a view of subjectivity provided by Søren Kierkegaard. I explain how he theorizes its relationship with the ethical and the limitations in generating knowledge claims about the morality of the other. (shrink)

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)

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)

The aim of this article is to show how the critically acclaimed and award winning film Margin Call may be used in business ethics teaching. Set in a fictional investment bank at the dawn of the financial crisis, the film zooms in on the motivations and decision-making of people who had much to lose from the crash of the hitherto very profitable mortgage-backed securities market. The film offers rich material for analysis of behaviours that contributed to the crisis. The article (...) will set out topics for classroom discussion, including the impact of incentives and power structures, contextual factors that distance people from the consequences of their actions, and considerations of how the banking industry may be transformed. (shrink)

Corporate governance is a theme that is important to Business Ethicists for various reasons. It relates to how and for whose benefit corporations are governed, to how important corporate decisions are taken, and to how organizational cultures are “managed.” In this article, it will be argued that in each of these respects, corporate governance relies on particular identity constructs that need to be questioned. In fact, it will be argued that the way in which corporate governance initiatives address the various (...) crises of capitalism, allows us to gloss over some crucial ontological questions that could precipitate a more rigorous questioning of capitalist practices. The article will plot the limitations of the kind of thinking that we encounter within the corporate governance realm, and expose its problematic assumptions by exploring a selection of Deleuzoguattarian concepts. It will be argued that the challenges facing corporate governance relate to the relationship between identity crises and crises of control. We will argue that a better understanding of the nature of capitalism could open new avenues for ethical questioning of contemporary corporate practices, and put the various “crises” that capitalism faces in a new perspective. (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)

I examine in this paper deification and demonisation – the social attribution of absolute ‘Good’ and ‘Evil’ to individuals or individual entities. Specifically, I unpack ways that evilness and goodness have become personified in the figure of the chief executive officer in contemporary, particularly US, business culture. Showing both the readily accessible and widely used nature of these religious tropes, I nevertheless argue that both deification and demonisation have ethically and politically disempowering effects for organisational members, the wider citizenry, and (...) for critique within the field of business ethics. (shrink)