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  1. Whistleblowing and management accounting: An approach. [REVIEW]Stephen E. Loeb & Suzanne N. Cory - 1989 - Journal of Business Ethics 8 (12):903 - 916.
    In this paper, we consider the licensing of and codes of ethics that affect the accountant not in public accounting, the potential for an accountant not in public accounting encountering an ethical conflict situation, and the moral responsibility of such accountant when faced with an ethical dilemma. We review an approach suggested by the National Association of Accountants for dealing with an ethical conflict situation including that association's position on whistleblowing. We propose another approach based on the work of De (...)
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  • Corporate Moral Responsibility.Michael J. Phillips - 1995 - Business Ethics Quarterly 5 (3):555-576.
    The debate over corporate moral responsibility has become a fixture in business ethics research and teaching. Only rarely, however, does the sizable literature on that question consider whether the debate has important practical implications. This article examines that question from a corporate control perspective. After assuming corporate moral responsibility’s existence for purposes of argument, the article concludes that such responsibility makes a difference in cases where it is present but personal responsibility is absent. Then the article tries to identify the (...)
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  • Mutually Enhancing Responsibility: A Theoretical Exploration of the Interaction Mechanisms Between Individual and Corporate Moral Responsibility.Muel Kaptein & Mihaela Constantinescu - 2015 - Journal of Business Ethics 129 (2):325-339.
    Moral responsibility for outcomes in corporate settings can be ascribed either to the individual members, the corporation, or both. In the latter case, the relationship between individual and corporate responsibility has been approached as inversely proportional, such that an increase in individual responsibility leads to a corresponding decrease in corporate responsibility and vice versa. In this article, we develop a non-proportionate approach, where, under specific conditions, individual and corporate moral responsibilities interact dynamically, leading to a mutual enhancement of responsibility: the (...)
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  • In Search of Individual Responsibility: The Dark Side of Organizations in the Light of Jansenist Ethics.Ghislain Deslandes - 2011 - Journal of Business Ethics 101 (S1):61-70.
    In showing how the bureaucratic space negatively influences the moral conscience of managers, Robert Jackall’s sociological writings have pointed up one of the darkest sides of organizations. In fact, in the business ethics literature there is much to support Jackall’s pessimistic contentions, suggesting that bureaucracy can rob individual managers of their sense of responsibility. How then can this space for individual freedom, so essential in re-establishing responsible management, be recreated? In order to answer this question, we propose to interpret Jackall’s (...)
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