Organizational misconduct (white collar, corporate and occupational crime, unethical behavior, rule violations, etc.) is an increasingly important social concern. This paper proposes that a necessary step toward preventing and treating such misconduct is the understanding of the explanations, called accounts, given by the actor. We argue that the theorizing and findings in the literature on accounts can be organized into a 2×2 matrix framework. The first dimension centers on whether or not the actor admits that some net harm is done (...) by the act, and the second consists of whether or not the actor admits responsibility. When both are admitted (cell 1), the account is a concession, while denial of both constitutes a refusal (cell 4). Admitting responsibility but not harm equates to a justification (cell 2), and the opposite condition is an excuse (cell 3). Building on this matrix, we specify a typology of explanations within each cell which will highlight inter-cell differences. Finally, we explore the implications of this analysis for managers, regulators, and the public. (shrink)

This article investigates account episodes in Italian family dinner conversations and illustrates how sequential patterns and participation are organized in terms of preferences indexical of moral ideology and moral order. Accounts have been mostly examined as speech acts abstracted from embedding sequential environment; this article shows that different design features of the priming move in account episodes retrospectively define different aspects of a situation as problematic and prospectively activate the relevance for distinctive remedial moves. On an ideological level, narrative elicitations (...) as priming moves and accounts as remedial moves index a moral perspective that promotes moral reasoning and thus the negotiation of norms. In addition, such moves realize a practice of morality that tends to be inquisitory vs condemnatory, offering the benefit of the doubt prior to guilt allocation. In conclusion, the discursive mechanics of accountability constitutes a medium for reproduction of, and innovation in, the moral order. (shrink)

The topic of moral repair in the aftermath of breaches of trust and harmdoing has grown in importance within the past few years. In this paper, we present the results of a qualitative study that offers insight into a series of key issues related to offender efforts to repair interpersonal harm in the workplace: What factors motivate offenders to make amends with those they have harmed? In what ways do offenders attempt to make amends? What outcomes emerge from attempts to (...) make amends? Drawing from the findings, we build an inductive model intended to guide future business ethics and management inquiry and research in this area. (shrink)

ABSTRACT:We call for business ethics scholars to focus more attention on how individuals and organizations respond in the aftermath of unethical behavior. Insight into this issue is drawn from restorative justice, which moves beyond traditional approaches that emphasize retribution or rehabilitation to include restoring victims and other affected parties, reintegrating offenders, and facilitating moral repair in the workplace. We review relevant theoretical and empirical work in restorative justice and develop a conceptual model that highlights how this perspective can enhance theory (...) and empirical research in business ethics. We specifically identify topic areas that we believe have particular promise for business ethics scholars to pursue. We close our paper by discussing implications of the restorative justice approach for practicing managers. (shrink)

When firm misconduct comes to light, CEOs are often faced with difficult decisions regarding whether and how to respond to stakeholder demands as they attempt to restore their firms’ legitimacy. Prior research largely assumes that such decisions are motivated by CEOs’ calculated attempts to manage stakeholder impressions. Yet, there are likely other motives, particularly those of a morally-relevant nature, that might also be influencing CEOs’ decisions. To address this limitation, we advance moral cleansing as an alternative explanation for how and (...) why CEOs lead their firms to respond to stakeholder demands following the firm’s misconduct and, in turn, whether they can successfully restore their firm’s legitimacy. In the context of firm misconduct, moral cleansing motives reflect CEOs’ desire to restore their threatened moral self-image resulting from the misconduct. We theorize that a CEO’s moral cleansing motives increase the likelihood that their firm will engage in a series of reparative responses that can restore the firm’s legitimacy (i.e., discovery, explanation, penance, and rehabilitation). In addition, we explicate the unique implications of CEOs’ moral cleansing in a post-misconduct context by theorizing how such motives may simultaneously improve one form of their firms’ legitimacy while hindering another. Specifically, we theorize that CEOs’ moral cleansing motives increase (decreases) the authenticity (strategic cognition) of their firm responses, which strengthens (weakens) the effectiveness of those responses on the firms’ ability to restore its moral (pragmatic) legitimacy with stakeholders. We conclude with a discussion of the implications of this work. (shrink)