Switch to: Citations

Add references

You must login to add references.
  1. The genetics revolution, economics, ethics and insurance.Patrick L. Brockett & E. Susan Tankersley - 1997 - Journal of Business Ethics 16 (15):1661-1676.
    This paper considers the revolutionary developments occurring in the field of genetic mapping and the genetic identification of disease propensities. These breakthroughs are discussed relative to the ethical and economic implications for the insurance industry. Individual's privacy rights and rights to employment must be weighed against the insurers desire for better estimates of future loss costs associated with health, life and other insurances. These are in turn related to the fundamental conception of insurance as a financial intermediary versus insurance as (...)
    Download  
     
    Export citation  
     
    Bookmark   6 citations  
  • Why Disability Mainstreaming is Good for Business: A New Narrative.Sanjukta Choudhury Kaul, Quamrul Alam & Manjit Singh Sandhu - 2022 - Journal of Business Ethics 177 (4):861-873.
    In developed economies, powerful legislative and regulatory frameworks, for people with disability over the last five decades, have provided major motivation for business compliance with disability in the workplaces. However, developing economy like India is marked by emergent disability legislation, weak institutional enforcement and an evolving disability rights movement. In the absence of strong institutional expectations, the private sector’s role in mainstreaming the disability agenda has been largely an act of voluntary participation. Drawing upon an in-depth, multilevel, cross-functional qualitative study (...)
    Download  
     
    Export citation  
     
    Bookmark   1 citation  
  • Theorizing Discursive Resistance to Organizational Ethics of Care Through a Multi-stakeholder Perspective on Disability Inclusion Practices.Eline Jammaers - 2023 - Journal of Business Ethics 183 (2):333-345.
    This paper examines the support for diversity from a moral perspective. Combining business ethics theory with a lens of critical discourse analysis, it reconstructs the debates on the ethicality of three disability inclusion practices—positive discrimination, job adaptations, and voluntary disclosure—drawn from multi-stakeholder interviews in disability-friendly organizations. Discursive resistance to disability inclusion practices, otherwise known to work, arises out of moral beliefs characteristic of an ethic of justice, whereas support is more often informed by an ethic of care. This study contributes (...)
    Download  
     
    Export citation  
     
    Bookmark   6 citations  
  • After Virtue and Accounting Ethics.Andrew West - 2018 - Journal of Business Ethics 148 (1):21-36.
    Alasdair MacIntyre’s After Virtue presented a reinterpretation of Aristotelian virtue ethics that is contrasted with the emotivism of modern moral discourse, and provides a moral scheme that can enable a rediscovery and reimagination of a more coherent morality. Since After Virtue’s publication, this scheme has been applied to a variety of activities and occupations, and has been influential in the development of research in accounting ethics. Through a ‘close’ reading of Chaps. 14 and 15 of AV, this paper considers and (...)
    Download  
     
    Export citation  
     
    Bookmark   22 citations  
  • The Development of a Measure of Auditors’ Virtue.T. Libby & L. Thorne - 2007 - Journal of Business Ethics 71 (1):89-99.
    Auditors' virtue comprises those qualities of character that manifest the ideals of the audit community ), and are instrumental in ensuring that auditors' professional judgment is exercised according to a high moral standard ). Nevertheless, the lack of valid and reliable quantitative measures of auditors' virtue impedes research that furthers our understanding of how best to promote virtue in the audit community. To address this gap, we develop two measures of auditors' virtue. We report the results of the validity and (...)
    Download  
     
    Export citation  
     
    Bookmark   16 citations  
  • Eichmann in Jerusalem: A Report on the Banality of Evil.Hannah Arendt - 1964 - Science and Society 28 (2):223-227.
    Download  
     
    Export citation  
     
    Bookmark   514 citations  
  • (1 other version)After Virtue.A. MacIntyre - 1981 - Tijdschrift Voor Filosofie 46 (1):169-171.
    Download  
     
    Export citation  
     
    Bookmark   1810 citations  
  • Corporate Governance and the Ethics of Narcissus.John Roberts - 2001 - Business Ethics Quarterly 11 (1):109-127.
    Abstract:This paper offers an extended critique of the proliferation of talk and writing of business ethics in recent years. Following Levinas, it is argued that the ground of ethics lies in our corporeal sensibility to proximate others. Such moral sensibility, however, is readily blunted by a narcissistic preoccupation with self and securing the perception of self in the eyes of powerful others. Drawing upon a Lacanian account of the formation of the subject, and a Foucaultian account of the workings of (...)
    Download  
     
    Export citation  
     
    Bookmark   66 citations  
  • Accounting Ethics and the Fragmentation of Value.Céline Baud, Marion Brivot & Darlene Himick - 2019 - Journal of Business Ethics 168 (2):373-387.
    This study investigates how one important accounting professional authority—CPA Canada—discusses accounting ethics and exhorts its members to think about ethics-related issues. To do this, we rely on empirical evidence of the types of arguments used by CPA Canada to describe what they consider acceptable moral justifications in a variety of practical situations that accountants may encounter. We argue that the articles contained in the profession’s primary publication for all members, CPA Magazine, offer a wealth of such evidence. We analyze 237 (...)
    Download  
     
    Export citation  
     
    Bookmark   7 citations  
  • Leadership, Ethics and Responsibility to the Other.David Knights & Majella O’Leary - 2006 - Journal of Business Ethics 67 (2):125-137.
    Of recent time, there has been a proliferation of concerns with ethical leadership within corporate business not least because of the numerous scandals at Enron, Worldcom, Parmalat, and two major Irish banks – Allied Irish Bank (AIB) and National Irish Bank (NIB). These have not only threatened the position of many senior corporate managers but also the financial survival of some of the companies over which they preside. Some authors have attributed these scandals to the pre-eminence of a focus on (...)
    Download  
     
    Export citation  
     
    Bookmark   51 citations  
  • How Can I Become a Responsible Subject? Towards a Practice-Based Ethics of Responsiveness.Bernadette Loacker & Sara Louise Muhr - 2009 - Journal of Business Ethics 90 (2):265-277.
    Approaches to business ethics can be roughly divided into two streams: ‹codes of behavior’ and ‹forms of subjectification’, with code-oriented approaches clearly dominating the field. Through an elaboration of poststructuralist approaches to moral philosophy, this paper questions the emphasis on codes of behaviour and, thus, the conceptions of the moral and responsible subject that are inherent in rule-based approaches. As a consequence of this critique, the concept of a practice-based ‹ethics of responsiveness’ in which ethics is never final but rather (...)
    Download  
     
    Export citation  
     
    Bookmark   32 citations  
  • (1 other version)A Critical Analysis of the Accounting Industry’s Voluntary Code of Conduct.John D. Neill, O. Scott Stovall & Darryl L. Jinkerson - 2005 - Journal of Business Ethics 59 (1-2):101-108.
    The public accounting industry’s voluntary code of conduct in the United States is the American Institute of CPA’s Code of Professional Conduct. Based on our analysis, we conclude that the accounting industry’s current code is limited in its ability to serve the public interest in three respects. Specifically, the code is input-based, requires no third-party attestation of compliance with the code, and contains no public reporting process of code compliance/noncompliance at the accounting firm level. We propose that the accounting profession (...)
    Download  
     
    Export citation  
     
    Bookmark   10 citations  
  • The Identification and Categorization of Auditors’ Virtues.Theresa Libby & Linda Thorne - 2004 - Business Ethics Quarterly 14 (3):479-498.
    In this paper, we develop a typology of auditors’ virtues through in-depth interviews with nine exemplars of the audit community.We compare this typology with prescribed auditors’ virtues as represented in the applicable Code of Professional Conduct. Ourcomparison shows that the Code places a primary emphasis on mandatory virtues including the virtues of “independent,” “objective,”and “principled.” While the non-mandatory virtues, which involve “going beyond the minimum” and “putting the public interest foremost,” were identified by our exemplars as essential to the auditor’s (...)
    Download  
     
    Export citation  
     
    Bookmark   13 citations  
  • Professional Accountants’ Identity Formation: An Integrative Framework.François Brouard, Merridee Bujaki, Sylvain Durocher & Leighann C. Neilson - 2017 - Journal of Business Ethics 142 (2):225-238.
    In this conceptual paper, we explore professional accountants’ identity formation and the roles played by various audiences in society, accounting associations, and accounting firms in shaping the identity of professional accountants. We integrate constructs from social identity theory and the sociology of professions literature with previous research on professional identity, image, and widely held stereotypes of accounting and accountants, to propose an integrated framework of professional accountants’ identity formation. Based on the framework developed, we propose directions for future research.
    Download  
     
    Export citation  
     
    Bookmark   6 citations  
  • Ethical Management in the Hotel Sector: Creating an Authentic Work Experience for Workers with Intellectual Disabilities.Hannah Meacham, Jillian Cavanagh, Timothy Bartram & Jennifer Laing - 2019 - Journal of Business Ethics 155 (3):823-835.
    The study examines the employment experience of workers with intellectual disability in the hotel sector in Australia. Through a qualitative case study, we interviewed managers and WWID, and held focus groups with supervisors and colleagues at three hotels. We have used the theoretical framework of corporate social responsibility to investigate HR practices that create an ethical climate which promote authentic work experiences for WWID. The study found that participative work practices provide evidence of how WWID fit in at the workplace. (...)
    Download  
     
    Export citation  
     
    Bookmark   5 citations  
  • Ethics and the Auditing Culture: Rethinking the Foundation of Accounting and Auditing.David Satava, Cam Caldwell & Linda Richards - 2006 - Journal of Business Ethics 64 (3):271-284.
    Although the foundation of financial accounting and auditing has traditionally been based upon a rule-based framework, the concept of a principle-based approach has been periodically advocated since being incorporated into the AICPA Code of Conduct in 1989. Recent high profile events indicate that the accountants and auditors involved have followed rule-based ethical perspectives and have failed to protect investors and stakeholders – resulting in a wave of scandals and charges of unethical conduct. In this paper we describe how the rule-based (...)
    Download  
     
    Export citation  
     
    Bookmark   18 citations  
  • (1 other version)A Critical Analysis of the Accounting Industry’s Voluntary Code of Conduct.John D. Neill, O. Scott Stovall & Darryl L. Jinkerson - 2005 - Journal of Business Ethics 59 (1-2):101-108.
    The public accounting industry's voluntary code of conduct in the United States is the American Institute of CPA's Code of Professional Conduct. Based on our analysis, we conclude that the accounting industry's current code is limited in its ability to serve the public interest in three respects. Specifically, the code is input-based, requires no third-party attestation of compliance with the code, and contains no public reporting process of code compliance/noncompliance at the accounting firm level. We propose that the accounting profession (...)
    Download  
     
    Export citation  
     
    Bookmark   10 citations  
  • Regulation and the Promotion of Audit Ethics: Analysis of the Content of the EU’s Policy.Anna Samsonova-Taddei & Javed Siddiqui - 2016 - Journal of Business Ethics 139 (1):183-195.
    Accounting literature has commonly judged the impact of regulation on auditors’ ethical commitment by studying daily audit practice. We argue that the content of the regulations themselves is an important determinant of such an impact. This paper evaluates the capacity of the content of regulation to promote audit ethics by reference to the European Union’s audit policy. Anchored in the extant conceptual perspectives on ethics, our analysis of relevant policy documents shows that the EU’s approach to audit ethics relates most (...)
    Download  
     
    Export citation  
     
    Bookmark   6 citations  
  • An Analysis of International Accounting Codes of Conduct.Curtis Clements, John D. Neill & O. Scott Stovall - 2009 - Journal of Business Ethics 87 (1):173 - 183.
    The International Federation of Accountants (IFAC) has recently issued a revised "Code of Ethics for Professional Accountants" (IFAC Code). As a requirement for membership in IFAC, a national accounting organization must either adopt the IFAC Code or adopt a code of conduct that is not "less stringent" than the IFAC Code. In this paper, we examine the extent to which 158 national accounting organizations have adopted the revised IFAC Code as their own. Our results indicate that 80 of our sample (...)
    Download  
     
    Export citation  
     
    Bookmark   4 citations  
  • Direct-to-Consumer Genetic Testing and Its Marketing: Emergent Ethical and Public Policy Implications.Alexander Nill & Gene Laczniak - 2020 - Journal of Business Ethics 175 (4):669-688.
    This paper provides a marketing ethics analysis that addresses the practice of selling genetic tests directly to the consumer. It details the complexity of this emergent sector by articulating the panoply of evolving ethical/social questions raised by this development. It advances the conversation about DTC genetic testing by reviewing the business and healthcare literature concerning this topic and by laying out the inherent ethical complications for consumers, marketers, and regulators. It also points to several possible public and company policy adjustments. (...)
    Download  
     
    Export citation  
     
    Bookmark   1 citation  
  • The Use of Genetic Testing Information in the Insurance Industry: An Ethical and Societal Analysis of Public Policy Options.Paul Thistle, Gene Laczniak & Alexander Nill - 2019 - Journal of Business Ethics 156 (1):105-121.
    Informed by a search of the literature about the usage of genetic testing information (GTI) by insurance companies, this paper presents a practical ethical analysis of several distinct public policy options that might be used to govern or constrain GTI usage by insurance providers. As medical research advances and the extension to the Human Genome Project (2016, https://en.wikipedia.org/wiki/human_genome_project_-_write) moves to its fullness over the next decade, such research efforts will allow the full synthesis of human DNA to be connected to (...)
    Download  
     
    Export citation  
     
    Bookmark   8 citations  
  • Non-audit Engagements and the Creation of Public Value: Consequences for the Public Interest.Bertrand Malsch, Marie-Soleil Tremblay & Jeffrey Cohen - 2021 - Journal of Business Ethics 178 (2):467-479.
    In this article, we extend the research on the public interest to non-audit engagements performed by accounting firms and public accountants. Our thesis is that non-audit engagements, as private goods, require a distinct approach to the public interest than auditing. We suggest that a public value perspective can be used conceptually to provide substantial criteria for designing non-audit engagements conducive to public value creation and greater accountability. We illustrate the applicability and consequences of a public value perspective by analyzing and (...)
    Download  
     
    Export citation  
     
    Bookmark   1 citation  
  • All in the Mind? Ethical Identity and the Allure of Corporate Responsibility.Max Baker & John Roberts - 2011 - Journal of Business Ethics 101 (S1):5-15.
    This paper develops a critique of the concept of ‘ethical identity’ as this has been used recently to distinguish between ‘cynical’ and ‘authentic’ forms of corporate responsibility. Taking as our starting point Levinas’ demanding view of responsibility as ‘following the assignation of responsibility for my neighbour’, we use a case study of a packaging company—PackCo—to argue that a concern with being seen and/or seeing oneself as responsible should not be confused with actual responsibility. Our analysis of the case points first (...)
    Download  
     
    Export citation  
     
    Bookmark   9 citations  
  • Genetic screening in the workplace: Legislative and ethical implications. [REVIEW]William D. Murry, James C. Wimbush & Dan R. Dalton - 2001 - Journal of Business Ethics 29 (4):365 - 378.
    This paper discusses legal and ethical issues related to genetic screening. It is argued that persons identified with actual or perceived deleterious genetic markers are protected by the American with Disabilities Act of 1990 and the Civil Rights Act of 1991, if members of a protected group, regardless of whether or not they are currently ill. However, legislation may not protect all employees in all scenarios, in which case, ethical principles should guide decision-making. In doing so a model of preventive (...)
    Download  
     
    Export citation  
     
    Bookmark   3 citations