I address three topics. First, I argue that the issue of corporate moral responsibility is an important one for business ethics.Second, I examine a core argument for the claim that the corporate organization is a separate moral agent and show it is based on anunnoticed but elementary mistake deriving from the fallacy of division. Third, I examine the assumptions collectivists make about whatit means to say that organizations act and that they act intentionally and show that these assumptions are mistaken (...) in their failure to understand the nature of intentional causality and of “as-if” intentionality. In exposing these mistakes I set out my own view in the form oftwo theses, the first of which states that individual members of an organization are always causally responsible for any corporate act,and the second of which states that attributions of intentions to corporations are always either descriptive or prescriptive attributionsof “as if” intentionality. (shrink)

A Norton Library edition of Locke's Second Treatise of Government, edited by A. John Simmons.

Many people profess to believe that acting morally, or as we ought to act, involves the self-conscious acceptance of some (quite specific) constraints or rules that place limits both on the pursuit of our own interests and on our pursuit of the general good. Though these people do not regard the furtherance of our own interests or the pursuit of the general good as ignoble ends, or ones that we are morally required to eschew, they believe that neither can be (...) regarded as providing us with morally sufficient reason to take action. Those who hold such a view believe that there are certain sorts of acts that are wrong in themselves, and thus morally unacceptable means to the pursuit of any ends, even ends that are morally admirable, or morally obligatory. (How strong the prohibition is against performing such acts is a matter that will be taken up later.) Philosophers call such ethical views ‘deontological’ (from the Greek deon , ‘duty’), and contrast them to views that are ‘teleological’ in structure (from telos , Greek for ‘goal’). Those who hold teleological views reject the view that there are special kinds of acts that are right or wrong in themselves. For teleologists, the rightness or wrongness of our acts is determined by a comparative assessment of their consequences. [...] The focus of this essay is on deontological theories. (shrink)

Though the revised edition of A Theory of Justice, published in 1999, is the definitive statement of Rawls's view, so much of the extensive literature on Rawls's theory refers to the first edition. This reissue makes the first edition once again available for scholars and serious students of Rawls's work.

This is the conundrum that gives rise to the issue of tax avoidance: Although governments always seem to lack sufficient funds to support the needs of society, tax codes are often written that offer “a way out” of paying taxes for some but not all constituents. The ways out are referred to as loopholes that allow taxpayers to avoid taxes. This paper first defines the basic terms of tax avoidance and tax evasion and then offers an ethical review of the (...) morality of aggressive tax avoidance. Aggressive tax avoidance is then addressed in relationship a corporate entity’s tone at the top. The conclusion is drawn that use of the letter of the law to avoid payment of taxes sorely needed by governments for the good faith provision of public goods and services is ethically unacceptable. Several suggestions for change are provided, including a new financial statement disclosure and the possibility of a published corporate ethics report. (shrink)

Professionals, it is said, have no use for simple lists of virtues and vices. The complexities and constraints of professional roles create peculiar moral demands on the people who occupy them, and traits that are vices in ordinary life are praised as virtues in the context of professional roles. Should this disturb us, or is it naive to presume that things should be otherwise? Taking medical and legal practice as key examples, Justin Oakley and Dean Cocking develop a rigorous articulation (...) and defence of virtue ethics, contrasting it with other types of character-based ethical theories and showing that it offers a promising new approach to the ethics of professional roles. They provide insights into the central notions of professional detachment, professional integrity, and moral character in professional life, and demonstrate how a virtue-based approach can help us better understand what ethical professional-client relationships would be like. (shrink)

Introduction to one of the most important, controversial, and suggestive works of moral philosophy ever written.

The paper starts with a case study of a medium-sized company in which a strong and successful change in the organisational form and job design took place. A bureaucratic organisation with highly-specialised jobs was converted into a new organisation in which employees became much more autonomous in managing their own work. This not only entailed new techniques and managerial systems but also a new anthropological vision. Bureaucratic rules were reduced, but not eliminated completely, and management became less authoritarian. Employees could (...) therefore apply greater entrepreneurial spirit, developing their talents in pursuit of the company’s common goals. It is argued that this new organisational form is ethically superior to the old, and reflects the basic requirements of the principle of subsidiarity. The ethical principle of subsidiarity holds that a larger and higher-ranking body should not exercise functions which could be efficiently carried out by a smaller and lesser body; rather the former should support the latter by aiding it in the coordination of its activities with those of the greater community. While the principle has usually been applied in a political context, this paper explores the principle as a moral base for organisational forms within business organisations. Finally, the principle of subsidiarity is analysed in the context of business organisations and proposed as an ethical guideline for organisational forms. This would help to mitigate the effects of those bureaucracies in which individuals, with their dignity, freedom, diversity and capacity for undertaking business activities with entrepreneurial spirit, are often not fully appreciated. (shrink)

In 1944, Martin Crowe, a Catholic priest, wrote a doctoral dissertation titled The Moral Obligation of Paying Just Taxes. His dissertation summarized and analyzed 500 years of theological and philosophical debate on this topic, much of which took place in Latin. Since Crowe’s dissertation, not much has been written on the topic of tax evasion from an ethical perspective, with a few exceptions. In 1998 and 1999, a few articles were published on the ethics of tax evasion in the Journal (...) of Accounting, Ethics & Public Policy. An edited book on this topic was published in 1998. The present paper summarizes, updates and expands on Crowe’s work and the other more recent work that has been published on this topic. Three basic views on the ethics of tax evasion have emerged over the centuries. This article presents and critiques those three views and raises some questions about points that have not yet been explored in the literature. (shrink)

The responses to my critics are as various as their criticisms, focusing successively on the distinctive character of modern moral disagreements, on the nature of common goods and their relationship to the virtues, on how the inequalities generated by advanced capitalist economies and by the contemporary state prevent the achievement of common goods, on issues concerning the nature of the self, on what it is that Marx’s theory enables us to understand and on how some Marxists have failed to understand, (...) on the differences between my philosophical stances and those both of John McDowell and of the physicalists, on the nature of human rights and of productive work, on the ancient Greek polis, and on the metaphysical commitments presupposed by my theorizing. (shrink)

This classic and controversial book examines the roots of the idea of virtue, diagnoses the reasons for its absence in modern life, and proposes a path for its recovery.

In recent years there has been an increased awareness with regards to ethics in business. More specifically, the abundance of well-publicized examples of cheating, greed, and hypocrisy has created some alarm about the general state of personal ethics. Recent examples include the Oliver North, Ivan Boesky, and Jimmy Swaggart cases. The tax practitioner probably has little direct concern for matters of misconduct and ethical improprieties as mentioned above. Adherence to a code of conduct appears to circumvent the ethical conflict typically (...) found in the business environment. The tax practitioner's ultimate goal is tax minimization for clients. This goal has the blessings of the courts and the writers of tax law.The present day dynamic global economic system includes organizations which have extensive international activity. In an effort to enhance the performance of these organizations, there is typically decentralization of operations. When decentralization exists it is necessary to evaluate the decentralized units. Profit centers are commonly used for this purpose. With profit centers comes the need for transfer pricing between profit centers. The transfer price should be determined in some objective fashion. However, tax minimization often is the driving force in the transfer price decision. (shrink)

Winner of the 1975 National Book Award, this brilliant and widely acclaimed book is a powerful philosophical challenge to the most widely held political and social positions of our age--liberal, socialist, and conservative.

Bentham's best-known book stands as a classic of both philosophy and jurisprudence. The 1789 work articulates an important statement of the foundations of utilitarian philosophy — it also represents a pioneering study of crime and punishment. Bentham's reasoning remains central to contemporary debates in moral and political philosophy, economics, and legal theory.

justice as fairness envisions a society of free citizens holding equal basic rights cooperating within an egalitarian economic system. His account of political liberalism addresses the legitimate use of political power in a democracy, aiming to show how enduring unity may be achieved despite the diversity of worldviews that free institutions allow. His writings on the law of peoples extend these theories to liberal foreign policy, with the goal of imagining how a peaceful and tolerant international order might be possible.

The present book takes a third path. Although it includes commentary on the great historical philosophers and tries to show contemporary relevance, the book introduces students to philosophy topically. While there are references to Buddhism, the Vedas, Islam, and so on, the issues addressed are the bread-and-butter mainstream subjects in broadly analytic Western philosophy. Any student who successfully completes a course based on this book will have a solid grounding in wide variety of topics in different subdisciplines, as well as (...) the pros and cons of different theoretical ways to address those topics. A student who masters the content of this book is well-placed to move on as a philosophy major in the vast majority of philosophy departments. The problems of philosophy are deeply interconnected, and there is no natural or obvious starting point from which to begin. Indeed, plausible arguments might be given for starting with almost any of the central problems in the field. You might think that we should surely start with epistemology; until we understand what knowledge is and settle the matter of whether and how we can gain any knowledge at all, how can we possibly determine whether we can have knowledge of God, or our moral duties, or the nature of the mind? Clearly epistemology is the most fundamental philosophical project. Wait-how can we be sure that knowledge is valuable to have? Or that we ought to care about gaining truth and avoiding error? We'd better start with axiology and sort out duty, obligation, and responsibility first. Normativity and ethics must be foundational. Of course, how can we determine what our epistemic responsibilities are if we don't antecedently know whether we are free to believe one thing rather than another, or if we are truly at liberty to make choices? Let's begin with the issue of free will and figure that out first. If we're not free, that torpedoes a lot of other philosophical agendas. Yet if we don't know what kinds of beings we are, how can we ever determine whether we are free? Maybe personal identity should be the first stop on the road. And so on. (shrink)

Understanding Ethics introduces the frameworks of moral philosophy to analyse contemporary moral issues and perennial human dilemmas.While the early chapters ...

1 A New Departure 'No commanding work of political theory has appeared in the 20th century.' So said Isaiah Berlin, writing in 1962 . ...

Immanuel Kant’s _Groundwork for the Metaphysics of Morals _is_ _one of the most important texts in the history of ethics. In it Kant searches for the supreme principle of morality and argues for a conception of the moral life that has made this work a continuing source of controversy and an object of reinterpretation for over two centuries. This new edition of Kant’s work provides a fresh translation that is uniquely faithful to the German original and more fully annotated than (...) any previous translation. There are also four essays by well-known scholars that discuss Kant’s views and the philosophical issues raised by the _Groundwork. _J.B. Schneewind defends the continuing interest in Kantian ethics by examining its historical relation both to the ethical thought that preceded it and to its influence on the ethical theories that came after it; Marcia Baron sheds light on Kant’s famous views about moral motivation; and Shelly Kagan and Allen W. Wood advocate contrasting interpretations of Kantian ethics and its practical implications. (shrink)