This article explains how and why the Ignatian Pedagogical Paradigm (IPP), a 450-year-old approach to education, can serve as a framework for a modern principles-based ethics course in accounting. The IPP takes a holistic view of the world, combining five elements: context, experience, reflection, action, and evaluation. We describe the components of the IPP and discuss how they align with suggestions from prior research for providing principles-based ethics instruction in accounting. We conclude by describing how we used the IPP as (...) a framework to create a graduate-level accounting ethics course. (shrink)

In our contemporary post-modern context, it has become increasingly awkward to talk about a good that is shared by all. This is particularly true in the context of mammoth multi-national corporations operating in global markets. Nevertheless, it is precisely some of these same enormous, aggrandizing forces that have given rise to recent corporate scandals. These, in turn, raise questions about ethical systems that are focused too myopically on self-interest, or the interest of specific groups, locations or cultures. The obvious traditional (...) alternative to moral bellybutton gazing is the common good, which challenges the modern business enterprise to realize non-instrumental values that can only be attained in our life together. The common good dictates that leadership should be judged, first of all, according to moral criteria rather than professional competence. It helps correct the distorted prioritization of the maximization of profit in every business decision, recognizing that businesses have a multitude of rights and responsibilities, and the common good reminds us that the first of these is not always profit-making. (shrink)

The empirical findings in Collins and Porras'' study of visionary companies, Built to Last, and the normative claims about the purpose of the business firm in Centesimus Annus are found to be complementary in understanding the purpose of the business firm. A summary of the methodology and findings of Built to Lastand a short overview of Catholic Social Teaching are provided. It is shown that Centesimus Annus'' claim that the purpose of the firm is broader than just profit is consistent (...) with Collins and Porras empirical finding that firms which set a broader objective tend to be more successful than those which pursue only the maximization of profits. It is noted however that a related finding in Collins and Porras, namely that the content of the firm''s objective is not as important as internalizing some objective beyond just profit maximization, can lead to ethical myopia. Two examples are provided of this: the Walt Disney Company and Philip Morris. Centesimus Annus offers a way to expose such myopia, by providing guidance as to what the purpose of the firm is, and therefore as to what kinds of objectives are appropriate to the firm. (shrink)

In a world which can be increasingly described as a “society of organizations,” it is incumbent upon organizational researchers to account for the role of organizations in determining the well-being of societies and the individuals that comprise them. Workplace spirituality is a young area of inquiry with potentially strong relevance to the well-being of individuals, organizations, and societies. Previous literature has not examined ethical dilemmas related to workplace spirituality that organizations might expect based upon the co-existence of multiple ethical work (...) climates, nor has previous literature accounted for the relevance of the cosmopolitan source of moral reasoning in the ethical treatment of workplace spirituality. The purpose of this paper is to address these gaps by articulating two such ethical dilemmas related to workplace spirituality: the “quiet desperation” dilemma and the instrumentality dilemma. Moreover, I propose two theoretical contexts that foster “both-and” rather than “either-or” thinking, thereby mitigating the relationships between climate combinations and conflictual aspects of the ethical dilemmas. For the “quiet desperation” dilemma, I propose a person–organization fit perspective to emphasize diversity of individual preferences instead of a managerially prescribed uniformity of spirituality. For the instrumentality dilemma, I propose a multiparadigm approach to workplace spirituality research to avoid the privileging of one research interest over another. I conclude with suggestions for future research. (shrink)

Caritas in Veritate (CV) poses a challenge to the business community when it asks for “a profoundly new way of understanding business enterprise” (CV 40). The paper proposes the concept of the “common good” as a starting point for the discussion and sketches a definition of the common good of business as the path toward an answer for this challenge. Building on the distinction between the material and the formal parts of the common good, the authors characterize profit as the (...) material part of the common good of business and work as the formal part that expresses the essential significance of business. (shrink)

In this paper I argue that a greater understanding of the part of ethics in leadership will improve leadership studies. Debates over thedefinition of leadership are really debates over what researchers think constitutes good leadership. The ultimate question is not “What is leadership?” but “What is good leadership?” The word good is refers to both ethics and competence. Research into leadership ethics would explore the ethical issues of current leadership research, serve as a critical study of the field, analyze and (...) expand normative theories of leadership, and develop new theories, research questions and ways of thinking about leadership. (shrink)

The current globalization process excludes a significant part of humanity, but organizations can contribute to a more inclusive form by means of dialogue with other organizations to create economic and social value. This article explores the main leadership traits (visions, roles and virtues) necessary for this dialogue. This exploration consists of a comparison between two theoretical approaches and their illustration with two cases. The theoretical approaches compared are Responsible Leadership, a management theory focused on the contribution of business leaders to (...) create a better society as developed by Maak and Pless; and the Work of Translation, a sociological theory which stresses the need for dialogue between organizations to build an alternative to hegemonic or the so-called neo-liberal globalization as formulated by Santos. Both approaches, in what seems an unlikely pairing at first, are compared in terms of their perspectives, diagnoses of the present situation, the main task to be performed by leaders, styles of this task and leadership outcomes. The illustrative cases include a federation of co-ops in Nicaragua and an employer organization in the Democratic Republic of the Congo. We contend that, although these economic development organizations are not private firms, the leadership characteristics of their respective leaders are highly valuable and inspiring for business leaders and multinational corporations wishing to act responsibly at the local and global levels, thus contributing to this more inclusive form of globalization. (shrink)

Human Foundations of Management explores the human foundation of management and economic activity in a way that is accessible to readers. The structure and contents of this book examines those aspects of the human being which are relevant to management and economic activities.

This article explains how and why the Ignatian Pedagogical Paradigm (IPP), a 450-year-old approach to education, can serve as a framework for a modern principles-based ethics course in accounting. The IPP takes a holistic view of the world, combining five elements: context, experience, reflection, action, and evaluation. We describe the components of the IPP and discuss how they align with suggestions from prior research for providing principles-based ethics instruction in accounting. We conclude by describing how we used the IPP as (...) a framework to create a graduate-level accounting ethics course. (shrink)

We examine the Spiritual Exercises developed by St. Ignatius Loyola for the purpose of informing the structure of reflection as a tool in business ethics. At present, reflection in business is used to clarify moods, expectations, theories of use, and defining moments. We suggest here that Ignatius' Exercises, which focus on ends, engage the emotions and imagination, use role modeling, and require a response, might be useful as a model for reflection in business.