The moral philosophy of Levinas offers a stark prospectus of impossibility for corporate ethics. It differs from most traditional ethical theories in that, for Levinas, the ethical develops in a personal meeting of one with the Other, rather than residing in some internal deliberation of the moral subject. Levinasian ethics emphasizes an infinite personal responsibility arising for each of us in the face of the Other and in the presence of the Third. It stresses the imperious demand we experience to (...) be open to, prepared for and impassioned with that which we may not know, or recognize, about ourselves or about the Other. Such a demand transcends our intellectual and/or rational potential; it involves us in a carnal and somatic bodily experience of otherness. If we are to speak of Levinasian ethics in a business context, it cannot be a matter of corporate ethics but only a matter of individual managerial ethics. What such an ethics would be like is yet to be outlined. This paper proposes a series of questions and suggestions that will explicate some key terms of a practice organized around a Levinasian vocabulary of otherness, responsibility, proximity, diachrony and justice. (shrink)

The moral philosophy of Levinas offers a stark prospectus of impossibility for corporate ethics. It differs from most traditional ethical theories in that, for Levinas, the ethical develops in a personal meeting of one with the Other, rather than residing in some internal deliberation of the moral subject. Levinasian ethics emphasises an infinite personal responsibility arising for each of us in the face of the Other and in the presence of the Third. It stresses the imperious demand we experience to (...) be open to, prepared for and impassioned with that which we may not know, or recognise, about ourselves or about the Other. Such a demand transcends our intellectual and/or rational potential; it involves us in a carnal and somatic bodily experience of otherness. If we are to speak of Levinasian ethics in a business context, it cannot be a matter of corporate ethics but only a matter of individual managerial ethics. What such an ethics would be like is yet to be outlined. This paper proposes a series of questions and suggestions that will explicate some key terms of a practice organised around a Levinasian vocabulary of otherness, responsibility, proximity, diachrony and justice. (shrink)

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 (...) to the allure of programmes of strategic corporate responsibility and the ways in which, through identification, they can provide a tacit form of moral sanction to managers in their aggressive pursuit of profit. It then contrasts the responses of different managers to negative staff feedback to illustrate the difference between managers’ attempts to defend their identity of being ‘responsible’ managers, and responsible conduct itself. The paper concludes that a potent danger of programmes of corporate responsibility is that they allow managers to deceive not just others, but also themselves in relation to the exercise of responsibility. (shrink)

In this book, which remained unfinished at his death, Husserl attempts to forge a union between phenomenology and existentialism.

In this paper, we review the conventional analyses of management control systems, to conclude, first, that the illusion of control can mislead managers into believing that everything can be controlled and monitored, and, second, that no incentive system based only on extrinsic rewards can motivate individuals properly. Then, we investigate the philosophical foundations of the basic assumptions that, implicitly or explicitly, are made about the nature of the acting person. Based on personalist phenomenology, we show how the development of technical (...) and moral values is crucial to the long-run survival of organizations. We end by offering some guidelines as to what control systems should be like in order to be compatible with the nature of human persons. (shrink)

. The accounting profession’s image and reputation is built upon the members of the profession acting with the “highest sense of integrity” in “the public interest” (AICPA, 2003, www.aicpa.org/about). The Enron debacle initiated the latest crisis facing the profession regarding its image and reputation. The American Institute of Certified Public Accountants (AICPA) is the largest professional body representing the accounting profession and the one to which regulators have looked in establishing and upholding professional standards relating to the public practice of (...) accounting and auditing. One of the AICPA’s responsibilities is to “promote public awareness and confidence in the integrity, objectivity, competence and professionalism of CPAs ....” (AICPA, 2003, www.aicpa.org/about). We analyze the public statements issued by the AICPA (i.e., press releases, speeches of officers, testimony, published articles) during this ethical and identity crisis beginning with the AICPA’s first public statement on the Enron debâcle (AIPCA 2001) and concluding with the AICPA recognizing the need for a “new accounting culture” (Melancon 2002). In order to better understand the public discourse, we use image restoration theory (Benoit, 1995), because it provides a typology of strategies for dealing with the public face of crises. We identify the three most common strategies the AICPA employs during this period. Proposals for taking corrective action represent the most commonly employed strategy, but the analysis also indicates an attempt to evade responsibility by claiming defeasibility and to reduce the offensiveness of the situation by employing a bolstering strategy. A second analysis using DICTION, a software package useful in revealing latent dimensions in a text, indicates that early statements tend to use language related to accomplishing specific action while the later statements tend more toward general language that relates to peoples’ everyday lives. The findings raise questions as to substantive nature of the changes proposed by the AICPA, and thus, the extent to which the public interest is being served by them. (shrink)

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 (...) disciplinary power, it is then argued that the governance of the corporation is effected precisely through encouraging such a narcissistic preoccupation with the self. For the most part our narcissistic concerns are bound to ethically indifferent financial interests. But in recent years they have also been harnessed to the demand for environmental, social and ethical responsibility by the corporation. It is argued, however, that the desire to be seen to be ethical—the ethics of narcissus—is the obverse of “being responsible for.”. (shrink)

“No one can serve two masters.” This Bible quotation highlights an irreducible contradiction, which echoes numerous organizational settings. This article considers the under-explored ethical implications of paradoxical injunctions created by such a contradiction at the managerial level. Contradictory organizational constraints turn into paradoxant systems , where the organization structurally settles paradoxical injunctions which challenge managerial ethics in practice. We then ask what managerial responsibility means in such contexts and find that managers have then to reshape their practice as a situated (...) construction through constant mediation between different “masters” and bricolage (i.e., tinkering with concepts). An ethnographic case study of an anti-money laundering service in an investment bank illuminates this phenomenon from a practice perspective. The possibility to enact an actual ethical practice within the contradictory organization relies on a new role of the manager. This implies drawing on an approach of responsible management as an enactment of ethics in practice which is situated within the framework of a new conception of both the organization, as a structurally “paradoxant system,” and the manager as a mediator in charge of enacting coherence. (shrink)

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 (...) George (1981), in which both internal and external whistleblowing are possible alternatives, for use by management accountants in an ethical conflict situation. Finally, we consider the implications of our analysis for management accounting. While most of the analysis centers on management accountants, we note the likely applicability of the analysis to accountants in the public sector. (shrink)

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 (...) always ‹to come’, is investigated. In such an approach the ethical self is understood as being continuously constituted within power/knowledge relations. Following this line, we ask how one can become a responsible subject while also acknowledging certain limits of full responsibility. We thereby explore responsibility as a considered but unconditional openness in response to the other. (shrink)

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 (...) increasing shareholder value in Western business schools and/or to their failure to inculcate ethical standards. In this paper, we challenge these accounts and the aetiological view of knowledge from which they derive but are grateful for the consensus that they convey regarding the importance of business ethics. The paper focuses on different approaches to ethical leadership concluding with a view that some hybrid of MacIntyre’s virtue ethics and Levinas’s ethics of responsibility may serve as an inspiration for both educators and practitioners. (shrink)

As recent studies in economic and financial sociology have underscored, calculation is central to economic practices. While some sociological accounts locate the performance of calculation within individual ability, networks of human agents or their cultural embeddedness, studies operating on the background of the sociology of (scientific) knowledge conceive of calculation as situated in the practice of the participants engaged, the technological tools used and their requirements. The article explores this point further, using a distinction which can be traced back to (...) Heidegger’s notion of Gestell (enframing): the ‘calculation of something’ and the ‘calculation with something’ are analysed taking the practices of risk management departments of big international banks as an example. It is argued that, through the use of calculation tools, the corporate clients are constituted anew and that written documents which are the outcome of this process constitute a social prosthesis for remote communication taking place between subsidiaries and the headquarters of international banks. (shrink)

This special issue contains papers first presented at a conference that was held 14–16 May 2008 at the Centre for Philosophy and Political Economy at the University of Leicester. Each of the papers takes up ideas from the works of Jacques Derrida and seeks to apply these to questions of business, ethics and business ethics. The papers take up quite different parts of Derrida's works, from his work on the animal, narrative and story, the violence of codification and the limits (...) of responsibility to the aporias of decision. As a whole, the papers offer a dangerous gift to business ethics, of which the stakes are here laid bare – if business ethics is to shrug off its philosophical immaturity and take seriously the work of major European thinkers such as Derrida, then many of its assumed categories, concepts and practices will be shown to shudder and tremble, as it becomes possible to demonstrate how they, one by one, unhinge themselves. (shrink)

This special issue presents the results of a three‐day conference that was held between 27 and 29 October 2005 at the Centre for Philosophy and Political Economy at the University of Leicester. The papers in this issue approach the work of Emmanuel Levinas and respond to him in different ways. Some introduce his work, some apply it in various contexts, some propose to extend it, while others question it. The issue also includes, in English for the first time, a translation (...) of ‘Sociality and Money’, a text by Levinas that directly addresses the prospects for ethics in what he calls a ‘civilisation of money’. It is hoped that this text by Levinas will provide those unfamiliar with his writing something of an introduction to his work, and for readers familiar with Levinas it will provide access to a new text that concerns itself here explicitly with money and economic life. The editorial introduction seeks to provide some context for Levinas's work and its reception in philosophy and business ethics before overviewing the papers in the issue. (shrink)

The Crisis of European Sciences and Transcendental Phenomenology, Husserl's last great work, is important both for its content and for the influence it has had on other philosophers. In this book, which remained unfinished at his death, Husserl attempts to forge a union between phenomenology and existentialism. Husserl provides not only a history of philosophy but a philosophy of history. As he says in Part I, "The genuine spiritual struggles of European humanity as such take the form of struggles between (...) the philosophies, that is, between the skeptical philosophies--or nonphilosophies, which retain the word but not the task--and the actual and still vital philosophies. But the vitality of the latter consists in the fact that they are struggling for their true and genuine meaning and thus for the meaning of a genuine humanity.". (shrink)

INTRODUCTION THE PROBLEM OF THE BEING OF THE EGO AND THE FUNDAMENTAL PRESUPPOSITIONS OF ONTOLOGY "Mit dem cogito sum beansprucht Descartes, der Philosophic ...

L'intelligence de la pensée de Marx suppose la mise hors jeu du marxisme. Le marxisme s'est constitué en doctrine achevée et officielle alors que les écrits philosophiques fondamentaux de Marx demeuraient inconnus, et notamment L'idéologie allemande, publié en 1932. Reposant sur des textes qui ne portent pas leur principe d'intelligibilité en eux-mêmes, il s'est, de plus, voulu en accord avec l'objectivisme moderne. Par une lecture entièrement neuve de l'oeuvre complète de Marx, Michel Henry en dévoile l'intuition fondatrice : la subjectivité (...) corporelle de l'individu vivant, qui définit à la fois son existence et sa condition de travailleur. Une phénoménologie de la vie concrète constitue identiquement chez Marx la mise à nu de tout le système économique et le principe unique de son explication : la philosophie de la réalité porte en elle la philosophie de l'économie. La valeur est produite exclusivement par le travail vivant. Le des-tin du capital est donc celui de la praxis subjective de l'individu. Dès qu'il s'en sépare - et le progrès technologique inaugure l'ère de cette séparation -, la valorisation et le capitalisme ne sont plus possibles. (shrink)

If we are to understand Marx's thought, argues French philosopher Michel Henry, we must cast aside Marxism. In his original and richly detailed study of Marx's philosophy, Henry emphasizes the importance of approaching Marx's writings directly, rather than through the intermediary of subsequent interpretations, which often have been politically motivated. In contrast to the usual depiction of Marxian thought as an economically oriented analysis of social reality, Henry contends that in Marx's theory philosophy is primary. Therefore, Marx's writings must properly (...) be viewed—and judged—within the context of the modern philosophical tradition. Marx's basic concern, Henry demonstrates, is with the nature of the human being, the real conditions of human individuality. Central to Henry's reading of Marx, and elaborated here with unprecedented thoroughness, is the theory of praxis, a conception of the individual not as a thinking being, in the Cartesian tradition, but as a laboring being, a producer and consumer situated in a concrete social world. This novel and provocative contribution to the current debate about the nature and meaning of Marx's thought is essential for students of philosophy, Marxism, and political theory. Kathleen McLaughlin's excellent translation of Henry's abridgement of his two-volume work preserves the power and freshness of the French original. (shrink)

In this book Bruno Latour brings together these different approaches to provide a lively and challenging analysis of science, demonstrating how social context..