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Drawing upon the findings of a grounded theory study, this article addresses how sunao-sa influences intercultural communication and the process of building and developing trust between Japanese expatriate managers and Australian supervisors working in subsidiaries of Japanese multinationals in Australia. The authors argue that sunao is related to other concepts in business ethics and virtue literature such as character and its constituents, empathy and concern for others. How sunao as a value, influences the process of interpreting intercultural behaviour in relation (...) |
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Solidarity is a principle oriented toward the common good that ensures that each person can have the necessary goods and services for a dignified life. As such, it is very often approached in a theoretical manner. In this empirical study, we explored the development of a culture of solidarity within an organizational context. In particular, we qualitatively investigated how a culture of solidarity can concretely spread within and beyond organizations by conducting 68 semi-structured interviews with members of three common good-oriented (...) |
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We uncover fundamental dimensions of the process through which organizations embed the practice of fraternity through embarking on an organizational journey in the direction of the common good. Building on the latest encyclical of Pope Francis, _Fratelli Tutti_, about fraternal and social friendship, we offer insight into the understanding of what it means to become a fraternal organization and reflect on the key ethical and paradoxical challenges for organizations aiming at collectively contributing to the common good. We add to previous (...) |
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A key issue in the business ethics field is the design of effective measures for assessing the ethical culture of organizations. The Corporate Ethical Virtues Model (CEV), developed by Kaptein in 2008, is an instrument for measuring ethical culture, and has been applied, adapted and validated in different contexts. In 2013, DeBode, Armenakis, Field and Walker developed the CEV–S, a shortened version of the original scale. Both the CEV and CEV–S assess eight dimensions based on corporate ethical virtues: clarity, congruency (...) |
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Recently, various studies have suggested that ethical leadership offers an important antecedent of fluid internal workplace relationships, which are conducive of internal social capital. Yet existing research has neither inquired into potential mediators of this relationship nor addressed the role of other distinct leadership strategies in encouraging such a valuable capital. This study advances previous research by examining if servant leadership, which seeks to put followers’ interests and needs first, can account for social capital variance within the work group, which (...) |
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Corporate codes of ethics, which have spread in the last decades, have shown a limited ability to foster ethical behaviors. For instance, they have been criticized for relying too much on formal compliance, rather than taking into account sufficiently agents and their moral development, or promoting self-reflexive behaviors. We aim here at showing that a code of ethics in fact has meaning and enables ethical progress when it is interpreted and appropriated with practical wisdom. We explore a model that represents (...) |
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Over the past decade, a number of accounting and financial reporting frauds have led to lost stock wealth, destroyed public trust, and a worldwide recession that called for necessary reform. Regulatory responses and systemic reforms quickly followed, and we show that, while necessary, these reforms are insufficient. The purpose of this paper is to forward virtuous professionalism as a necessary path toward restoring financial reporting systems. We take the position of external observer and analyze the accounting profession over time to (...) |
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The article posits the concept of economy of mutuality as an intellectual mediation space for shifts in emphasis between market and social structures within economic theory and practice. Economy of mutuality, it is contended, provides an alternative frame of reference to the dichotomy of market economy and social economy, for inquiry about what business is for and what values it presupposes and creates. The article centers around the objective of gaining a broadened understanding of business so as to include not (...) |
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This paper draws from the work of sixteenth century theologian, philosopher, and ethicist Domingo de Soto and considers his virtue-based approach to the ethical evaluation of commerce within an Aristotelian–Thomistic framework for the articulation of business and the common good. Particular attention is given to the fundamental emphasis placed by Soto in distinguishing between commerce as an activity and the specific conduct of persons engaging in commercial activity. The distinction between the material and the formal parts of the common good (...) |
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Due to the nature of lending practices and support services offered to the poor in developing countries, portfolio risk is a growing concern for the microfinance industry. Though previous research highlights the importance of risk for microfinance organizations, not much is known about how microfinance organizations can mitigate risks incurred from providing loans to the poor in developing countries. Further, though many microfinance organizations practice corporate social responsibility to help create economic and social wealth in developing countries, the impact of (...) |
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This paper is the Introduction to the Special Issue comprising a selection of papers submitted to the 19th IESE International Symposium on Ethics, Business and Society. The main topic of the Symposium was “Ethical Challenges in Strategic Management.” The paper presents the rationale and context of the Symposium. We begin with a brief historical overview of the evolution of the relationship between ethics and strategy. We propose four pillars that are at the core of a definition of strategy and elaborate (...) |
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In recent years, scholars have increasingly dedicated their attention to analyse and reflect on the topic of leadership. However, the debate has often focused on the figure of the leader, as if being a leader were a self-sufficient function in itself, understood without finalities or independent of them. I would argue that leadership is not a position that can be assumed, but, rather, a relationship that is constructed. Similarly, the question of leaders has often given rise to a deconstruction of (...) |
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