What kinu of iueas anu points of view shoulu be iespecteu in a value pluialistic context such as an inuustiial uemociacy. The classic position within moial philosophy has often been baseu on a peiception that those iueas anu opinions which aie suppoiteu by the stiongest aiguments, anu which show the stiongest iationality, uemanu the most iespect. I woulu, howevei, aigue that even agieementuisagieement baseu on weak aiguments uemanus iespect, not least in a value pluialistic setting such as an inuustiial uemociacy. This unueistanuing of iespect foi weakness will be uevelopeu using Baialu uiimen's ciitical uiscussion of }igen Babeimas' ethical uiscouise theoiy of agieement with a stiong justification anu }ohn Rawls' theoiy of uisagieement with a stiong justification. While Babeimas anu Rawls oveilap in iuealizing the stiong justification, uiimen maintains that opinions with weakei justification also uemanu iespect, because they come fiom a uaily ieality (C. Tayloi) given to us, a ieality shapeu by oui ueep inteiests, coie habits, stiong beliefs anu unavoiuable pie-unueistanuing. The woik will be a continuation of a papei accepteu foi piesentation at the confeience "Toleiance: Theoiy anu Piaxis in Inteicultuial Inteiaction", at the faculty of teachei euucation, 0niveisity, Noiway of Beigen autumn 2u12. Bowevei, I was unable to paiticipate uue to a ueath in my immeuiate family. 8 Moral Foundations Theory: A Business Ethics Application
Margaret Andersen NDSU College of Business
Jill Zuber
Abstract
In this papei, we investigate the application of Baiut's (2uu1, 2u12) moial founuations theoiy (NFT) to the ethical uecision making of business stuuents. 0sing confiimatoiy factoi analysis, we finu the five founuations: caiehaim, faiinesscheating, loyaltybetiayal, iespectauthoiity anu puiityuegiauation aie suppoiteu by the sample. Pieliminaiy iesults inuicate stuuents' choices to specific ethical uilemmas aie explaineu by the founuations. Bowevei, the factois of loyaltybetiayal anu iespectauthoiity aie highly coiielateu anu neeu to be combineu in oiuei to uo fuithei analysis in stiuctuial equation moueling.
9 Just How Much Does Business Ethics Education Influence Practitioner Attitudes? An Empirical Investigation of a Multi- Level Ethical Learning Model
Edward R. Balotsky Saint Josephs University
Abstract
The impact of business ethics euucation on socially iesponsible piactitionei behavioi is not a new concein. A sizable extant liteiatuie base questions peuagogies useu anu outcomes achieveu by the few eaily stuuies uone in this aiea. Ensuing ieseaich has not piouuceu uefinitive answeis; measuiement, methouological, anu geneializability issues aie pievalent uue to the fiagmenteu natuie of most woik. uiven little pie-existing stiuctuie, an empiiically-baseu mouel is neeueu which both sheus moie awaieness on the ethics euucation-business conuuct ielationship as well as quantifies the uegiee of change that the euucation causeu. This stuuy opeiationalizes a multi-level ethical leaining mouel. 0sing a suivey auministeieu at the stait anu enu of an NBA ethics couise, subsequent exploiatoiy factoi analysis, a matcheu t-test of pie anu post-couise mean scoies, anu an effect size calculation utilizing the Cohen's u statistic, the existence of vaiying uegiees of change in ethical outlook aftei foimal ethics euucation is suppoiteu. Nouel enhancements anu the potential foi longituuinally following ethical leaining fiom the classioom to the woikplace aie uiscusseu. 1u Performance, Risk, and Governance: Family and Alliance Control
James Barrese David Pooser Nicos Scordis Ping Wang St. Johns University
Abstract
A postulate of the goveinance liteiatuie is that fiim peifoimance anu ielateu behavioi, such as iisk appetite, uiffei when a coipoiation has uiveisifieu veisus concentiateu owneiship. This stuuy incoipoiates the stewaiuship, family, anu consiueis alliance influences in the agency incentive-alignment theoiy as a cause of behavioial anu consequent peifoimance vaiiation. The 0.S. insuiance inuustiy is stuuieu both because piioi stuuies suggest that a high peicentage of public fiims in the inuustiy have family involvement anu because, as a iegulateu inuustiy, peifoimance acioss this inuustiy shoulu have a lowei level of peifoimance vaiiation. 0ui stuuy confiims that family contiol both is a significant featuie of the inuustiy anu that family peifoimance in the insuiance inuustiy is consistent with iecent nonfinancial sectoi Canauian finuings. We fuithei obseive that these family contiolleu fiims have supeiioi peifoimance; a iesult given fuithei weight by the fact that the stuuieu inuustiy is iegulateu. A highei peifoimance level with lowei peifoimance vaiiation is a featuie expecteu of stewaiuship goveinance. 11 Leading in Liberia: Balancing Economic Growth and Sustainability
David Bauman Regis University
Abstract
Aftei a bloouy civil wai, Ellen }ohnson Siileaf was inauguiateu Piesiuent of Libeiia in 2uu6 anu began iebuiluing the economy while also piotecting Libeiia's "natuial capital." This piesentation focuses on how business anu goveinment leaueis have woikeu togethei to impiove the economy while piotecting Libeiia's natuial capital. I fiist evaluate the piogiess Libeiia has maue in the economic anu natuial capital spheies ovei the last six yeais. I then uiscuss effoits by the goveinment anu Fiiestone Natuial Rubbei Company (FNRC) to achieve both economic anu sustainability goals. FNRC is the laigest employei in Libeiia with ovei 6,Suu woikeis on its 118,uuu acie plantation. I concluue with a uiscussion of the ethical obligations that multinational coipoiations such as FNRC in Afiica have because of theii ability to exploit natuial iesouices foi the sake of shoit teim economic gain. 12 Making Corporate Responsibility Substantial: An Enterprise Risk Approach
David Bevan CEIBS (China)
Abstract
This papei consiueis inuicative empiiical challenges to a business of the call foi "coipoiate iesponsibility" anu its uevelopmental ieactions. Baseu on exclusive access to a global fiim ieseaich site in Bong Kong, it iepoits on how one business has embiaceu an enteipiise iisk appioach to the noimative anu mateiial issues appaiently insciibeu in business ethics. This has limitations anu uelimitations, incluuing - by way of example - a iefusal to accept the 0N ulobal Compact as a ieasonable basis foi conuucting business. Neveitheless, the business is highly iegaiueu as eminently 'sustainable'. The papei closes with a uiscussion of the extent to which this piactice is an account of a iesponsible business. 1S Ethical Issues in Approaches to Undergraduate Poverty Education: the Differing Worldviews on Poverty and Educating About Poverty Between the Social Sciences and Business Schools
Kevin Blair Niagara University 14
Environmental Impact on MNC Ethical Behavior: Societal Indicators of CSR
Mark S. Blodgett Suffolk University
Ariel Markelevich Suffolk University
Rani Hoitash Bentley College
Abstract
In touay's global business enviionment, NNCs must act stiategically to meet both shaieholuei anu stakeholuei inteiests. They opeiate acioss many uiffeient societies in many uiffeient countiies anu continents. By integiating these societies with theii business objectives, fiims aie moie likely to maximize shaieholuei anu stakeholuei inteiests (Poitei, 2u11). Theiefoie, it is impoitant to know about societal chaiacteiistics so that fiims can successfully auapt theii behavioi. Bowevei, while it is commonly assumeu that fiims act less ethically in less iegulateu enviionments, this aiticle challenges that assumption. CSR is saiu to be of moie impoitance in less iegulateu business enviionments (Scheiei & Palazzo, 2uu8) which woulu incluue many aieas of the globe wheie 0S NNCs aie locateu. Lack of iegulation anu legal infiastiuctuie geneially is often accompanieu by lack of enfoicement. Coiiuption is also pievalent in such enviionments. Bowevei, theie may be othei inuicatois of societal ethical behavioi that uiiectly affect NNC social iesponsibility. This aiticle examines global business enviionments acioss many uiffeient countiies in which a sample of the Foitune 2Su opeiate. Foui piimaiy inuicatois aie examineu to measuie a fiim's ethical enviionment: tianspaiency scoie (coiiuption), heiitage founuation scoie, iule of law anu uBP pei capita. Then, company CSR statements aie analyzeu. We compaie companies' use of univeisal moial values (Schwaitz, 2uuS) in such statements with the companies' social behavioi. A vaiiable is constiucteu to count each NNC's use of the univeisal ethics values (ethics 6). This uata is then contiasteu with KLB iatings foi each company. KLB Reseaich anu Analytics is an establisheu social inuex (Scalet & Kelly, 2u1u). KLB measuies social anu enviionmental behavioi anu piactices ueemeu contioveisial. What companies say (ethics 6) anu what companies uo (KLB), is then contiasteu with the foui enviionmental measuies above. 1S 0ui iesults show no association between the enviionment anu what coipoiations say (ethics 6); theie is a negative anu significant association between the enviionment anu NNC ethical behavioi (KLB). 0ui iesults suggest that the less ethical the enviionment, the moie ethically coipoiations behave oi the moie ethically coipoiations behave, the less ethical theii enviionment. In paiticulai, the lowei the uBP (less iegulateu countiies), the moie NNCs say ethically anu the bettei they behave. In conclusion, NNCs act ethically in the global business enviionment. Peihaps seveial phenomena appeai to contiibute to this situation: global opinion anu uemanus foi ethical behavioi; coipoiate integiation of business anu societal inteiests; anu moie effective coipoiate ethical leaueiship abioau. Bowevei, societal impact may asseit even moie influence ovei coipoiate behavioi. Peihaps futuie ieseaich can expanu upon the iuentification anu explanation of enviionmental inuicatois of CSR.
16 Why Risk Management Failed: Ethical and Behavioral Aspects
John R. Boatright Loyola University Chicago
Abstract
Although mouein iisk management is a iemaikable uevelopment with gieat piomise foi social welfaie, its implementation by inuiviuuals anu oiganizations has ieuuceu its effectiveness anu piouuceu some uestiuctive consequences, most notably in the iecent financial ciisis. In auuition to the well-known technical uifficulties with iisk management, theie aie many ethical anu behavioial aspects of its implementation which aie also impoitant foi unueistanuing this piominent failuie. Specifically, the implementation of iisk management is affecteu by cognitive elements of inuiviuual uecision making anu by the impeiatives of oiganizational stiuctuies anu moues of opeiation. Fuitheimoie, the implementation of iisk management has significant impacts on society that iequiie ethical assessment. None of these ethical anu behavioial aspects aie fatal to the enteipiise of mouein iisk management, but they inuicate conceins that neeu to be auuiesseu in oiuei to iealize the full piomise of this iemaikable uevelopment.
17 Human Capital, Human Machine, Human Factory: Reading Gary Becker Through Foucault and Deleuze
Justin Boyd DePaul University
18 Barriers to Voicing Moral Concerns
Johannes Brinkmann BI Norwegian Business School
Beate Lindemann University of Troms Norway
Abstract
In his book of 1996 Fieu Biiu intiouuces his chaptei 2 about Noial silence with the iemaik that "people aie moially mute when they uo not iecognizably communicate theii moial conceins in settings wheie such communicating woulu be fitting." (p 27). As an extension of Biiu's woik (anu of othei woik in the moial silence ieseaich tiauition, own woik incluueu), oui papei is about a constiuctive-ciitical examination of vaiious ciitical elements in such situations. As a point of uepaituie we use in oui pilot pioject a mix of qualitative methous foi fuithei uevelopment of ieseaich questions. Nainly we tiy out scenaiios 1 with qualitative follow-up questions anu wheie the iesponuents then aie inviteu to ieflections about theii own answeis as well as theii counteipaits' answeis. Focus gioups anu Sociatic uialogues will also be consiueieu. As a point of uepaituie we auuiess moial wonueiing anu moial uneasiness using the uistinction of noimative veisus cognitive expectations, anu the challenge of expecting expectations coiiectly, Ego's willingness anu ability of putting heiselfhimself into the shoes of Altei. In a next step we examine anu tiy to isolate the ielative impoitance of inteipeisonal, language anu cultuial baiiieis, anu uiscuss ielevant skills foi oveicoming them. 0i put in othei woius, we'u like to look at moial anu ethical conveisation topics as a test of such skills, anu uiaft in oui conclusion how they coulu be auuiesseu in tiaining. As typical foi pilot piojects, oui piimaiy objective is the uevelopment of ieseaich questions, of a conceptual fiamewoik built on ielevant theoiy anu of empiiical instiuments. Noie specifically, the open enuing of oui papei will be a theoiy-baseu anu pie-testeu instiument foi online suivey ieseaich about intei- cultuial anu uiffeient-language communication about ethical issues in inteinational business situations.
1 See e.g. http:web1.calbaptist.euuuskubikbus_case.htm
19 Global Corporate Governance, Business Ethics and Anti- Corruption Initiatives
Jill A. Brown Lehigh University
Cynthia Clark Bentley University
Abstract
We exploie iecent BRIC countiy initiatives in global coipoiate goveinance that woik towaiu piomoting moially noimative global goveinance, also known as "cosmopolitanism" in moial anu political theoiy (Nye & Welch, 2u1u), anu the auuitional liabilities these may pose foi 0.S. boaius of uiiectois.
References Nye }i., }.S. anu Welch, B.A. 2u1u. !"#$%&'("#)"* ,-./(- 0."1-)2' ("# 0..3$%(')."4 New Yoik: Longman. 2u Simon Peter and Transformative Leadership: Leadership Insights for Todays Leaders
Cam Caldwell St. Thomas University 21 Context as Decision Space: Locational Mapping of Stakeholder Relationships
Angelo Carlo S. Carrascoso University of Redlands
Kimberly Cass University of Redlands
Abstract
This papei auvances stakeholuei theoiy by auuing a spatial uimension to the chaiacteiization of both stakeholueis anu theii inteiactions within a uecision space. 0sing a locational lens, stakeholueis, both collectively as a class anu inuiviuually as membeis who compose that class, can be positioneu in geogiaphical space. Fiom the mapping of stakeholueis in physical space, patteins of theii ielationship to the uecision anu to each othei emeige. Nanageis can moie effectively balance anu consiuei stakeholueis in a moie tangible way anu peiceive unueilying connections that tiauitional quantitative anu naiiative iepiesentations of stakeholueis conceal. Thus, the uecision makeis can moie concietely the complexities of the uecision at hanu anu its potential impacts. 22 Differential Social Impact of Religiously Affiliated Microfinance Institutions (MFIs) in Base of Pyramid (BOP) Markets
R. Mitch Casselman St. Johns University
Linda M. Sama St. Johns University
Abraham Stefanidis St. Johns University
Abstract
Niciofinance has been touteu as an effective tool in the aisenal of the wai against poveity by many witnesses to its success in many ueveloping iegions aiounu the woilu, incluuing Afiica (Imhanlahimi anu Iuoloi, 2u1u; Nosley anu Rock, 2uu4; Nkpoyen, Bassey, anu Eteng, 2u12), Inuia (}ha anu Bawa, 2uu7), Southeast Asia (Quinones anu Seibel, 2uuu), the Niuule East (Abuul Rahim, 2u1u), anu the Ameiicas (Bhatt anu Tang, 2uu1; Nosley, 2uu1), among otheis. Although the ieach of miciofinance institutions (NFIs) to the pooiest of the pooi in these iegions iemains unceitain, the incieasing confiuence of the financial maikets in the ability anu willingness of the pooi to hanule cieuit anu to save, bolsteieu by iepayment iates exceeuing 9u% in the inuustiy, has effectively uebunkeu the pieviously accepteu wisuom that the pooi aie un-bankable. Beginning in the mouein eia with the woik of Nuhammau Yunus anu his uiameen Bank in Banglauesh, as well as the contempoianeous success of BRAC (Banglauesh Ruial Auvancement Committee), the achievements of miciocieuit have pioviueu a uignifieu ioute out of poveity foi countless families in neeu. The buigeoning uemanu foi miciofinance seivices fai outstiips supply anu has encouiageu many new playeis to the inuustiy. Biawn by the inuustiy's piofit potential, commeicial piivate anu public sectoi banks have joineu the ianks of Nu0s anu othei not-foi-piofit entities in offeiing seivices to the uiban anu iuial pooi in ueveloping countiies. uiowth in the inuustiy has been eye- popping (Nixmaiket.oig, 2u1S) with the sectoi expanuing "at histoiic iates" -- eviuencing "aveiage annual asset giowth of S9%" between 2uu4 anu 2uu8 (Chen, Rasmussen & Reille, 2u1u: p.1). Accoiuing to the 2u11 Niciocieuit Summit Campaign Repoit miciofinance now ieaches moie than 19u million families, up fiom only a few million clients in the 198us (Reeu, 2u11: p.7). The giowth of the miciofinance inuustiy has not come without ciiticism (Kainani, 2u11). While the eaily leaueis in miciofinance hau a cleai mission to help those in poveity, the motivations of latei entiants have come into question. This in 2S tuin has leu to gieatei iegulation anu an incieaseu iequiiement foi NFIs to be tianspaient anu uemonstiate theii contiibution to society. As a iesult, some of the majoi NFI iating systems anu peifoimance iepoiting oiganizations (such as mixmaiket.oig) have expanueu theii measuiement systems fiom a focus piimaiily on financial peifoimance anu stability to vaiious social peifoimance measuies. At the same time, as an incieasing numbei of NFIs tiansfoim fiom non-piofit to foi piofit institutions (in an effoit to giow anu access commeicial financing), theie is a ciiticism of mission uiift (Copestake, 2uu7). These tienus in the inuustiy have placeu incieasing impoitance on effective social peifoimance measuiement. 24 Too Good for Corporate Social Responsibility? How Intraorganizational Status interferes with Adoption of Uncertain Practice
H. Clarissa Chaiy Northwestern University
Abstract
Implementation of an unceitain piactice has thus fai been a black box in oiganizational theoiy in that how oiganizations actually implement a newly auopteu piactice oi an iuea iemaineu ielatively unstuuieu. I piopose to investigate how an implementation piocess foi an unceitain piactice in an oiganization is heavily influenceu by the status of the membeis that leau the change as well as how they manage theii inteinal ielationships. I aigue that status anu ielationships ultimately influences how a piactice is tianslateu to fit theii oiganizational enviionment. Ethnogiaphic uata collecteu at the global anu the inteinational heauquaiteis of a multinational oiganization shows that coipoiate social iesponsibility (CSR) team with low status opteu foi hoiizontal ielationship management while CSR team with high status opteu foi veitical ielationship management. Eviuences suggest that inteinal ielationship management plays a ciitical iole in establishing CSR, a ielatively unceitain anu new management piactice, as a iespecteu auuition to the oiganization. Since BiNaggio anu Powell's (198S) seminal aiticle on oiganizations anu isomoiphism, many scholais have examineu uiffusion of piactices that eventually leau to isomoiphic auoption of piactices, ielatively less attention has been paiu to how these piactices aie actually implementeu at an oiganization. Implementation of an unceitain piactice has thus fai been a black box in oiganizational theoiy in that how oiganizations actually implement a newly auopteu piactice oi an iuea was iemaineu ielatively unstuuieu. Past ieseaich shows that iueas anu piactices aie tianslateu to fit the auopting oiganization's own wishes anu the specific ciicumstances in which it opeiates. (Czainiawska anu }oeiges 1996; Sahlin anu Weulin 2uu8). These "local veision" of the auopteu piactice aie ultimately what is implementeu by the oiganization in theii isomoiphic auoption of piactices (Czainiawska anu }oeiges 1996). Theiefoie, implementation piocess is vaiiable at oiganizational level anu uiffeis fiim by fiim. This papei aigues that one of the key factois in how oiganizations tianslate, oi inteinalize, an unceitain piactice in the auoption piocess is the human factoi. I investigate the iole of ielationships anu status within oiganization as main uiiveis of auoption piocess. Biawing fiom an in- uepth fieluwoik fiom a multinational coipoiation, I aigue that an auoption piocess foi an unceitain piactice in an oiganization is heavily influenceu by the status of the membeis that leau the change as well as how they manage theii inteinal 2S ielationship, anu that it ultimately influences how a piactice is tianslateu to fit theii oiganizational enviionment. This papei examines the manifestation of effect of status anu intiaoiganizational ielationship management on auoption of unceitain piactices in a veiy specific function of the oiganization, coipoiate social iesponsibility. Nuch of existing ieseaich on CSR ievolves aiounu the piofitability of auopting the piactice. Nany scholais in vaiious uisciplines have sought to establish a ielationship between financial peifoimance anu CSR, oi "the business case foi CSR" (vogel, 2uuS). 0nfoitunately, these eviuences illustiate that theie is much unceitainty that suiiounus implementation of CSR foi even laige, establisheu coipoiations. CSR is an iueal aiena to stuuy how oiganizations implement a new piactice because theie is ielatively little that is institutionalizeu in compaiison to othei oiganizational piactices. Noie impoitantly, many CSR uepaitments within oiganizations suffei illegitimacy anu low status inteinally because of its uncleai financial contiibution to the oiganization. 0thei membeis of the oiganizations often view them as "nice folk that uo goou things," yet uo not view them as integial oi inuispensable element of the oiganization. I aigue that this peiception plays a ciitical iole in the auoption piactice of CSR as it heightens unceitainties within the oiganization foi the CSR uepaitment. Baseu on a seiies of ethnogiaphic paiticipant obseivations anu inteiviews at a laige multinational Koiean 25($/.-6 a uniquely Koiean conglomeiates contiolleu by a founuing family similai to the }apanese !"#$"%&' "#$ %&' ("%)# *+',)-"# )$'*+&, I investigate how status within oiganizational plays into vaiious aspects of auopting a new oiganizational piactice. By conuucting ethnogiaphic ieseaich in both the Koiean anu Ameiican heauquaiteis of the oiganization, I juxtapose the uiffeiences between the two CSR uepaitments baseu on theii inteinal status anu ielationship management styles anu the ensuing uiffeiences in theii CSR implementation piocess.
26 The Lost Children: Syrian Children Refugees in Jordan (A Video Case Study)
Kim Clark DePaul University
27
Successful Business Leaders' Focus on Gender and Poverty Alleviation: The Lojas Renner Case of Job and Income Generation for Brazilian Women
Maria Cecilia Coutinho de Arruda FGV-EAESP (Brazil)
Gabriel Levrini Pontific Catholic University PUC-Rio Rio de Janeiro, Brazil
Abstract
Bespite an appaient national economic stability, abject poveity has become a uay-to-uay ieality to all Biazilians. Sensitive business leaueis continue to be fiscally iesponsible anu have uevelopeu mouels foi theii companies to inciease piofits in accoiuance with the Nillennium uoals. Successful entiepieneuis of a laige ietail chain foi clothing - the Lojas Rennei, a Biazilian subsiuiaiy of the }. C. Penney gioup - ueciueu to auuiess genuei, as well as job anu income geneiation issues, in a challenging expeiience that involveu seveial stakeholueis in the new maikets wheie they establisheu theii business. In 1991 the coipoiate goveinance piocess leu the executives to uefine that J"<26 woulu be the taiget foi the company, as 8u% of the clients, 7S% of the employees anu S4% of manageis aie female. uoveinmental stuuies inuicateu the unfavoiable situation of young women in Biazil. In 2uu7, Rennei executives uevelopeu theii suivey with 1u,uuu clients, confiimeu the goveinment finuings anu immeuiately ueciueu to launch the "Nais Eu" (Noie me) social campaign aligneu with the business, aiming to inciease women's piofessional qualification anu job anu income geneiation. The key conceineu ielieu upon the content of the communication, in oiuei to piomote a ueep auaptation to iegional tastes anu habits, iespecting the uiffeient lifestyles. The institutional auveitising campaign focuseu on the concept of the woman anu hei ielationship with impoitant symbols as family, consiueiing uiffeient phases of hei lifecycle (teenagei, mothei with chiluien, housewife in hei home ioutine etc.) anu uiffeient women's styles. This appioach nationalizeu the concept anu the impoitance of women fiom all Biazilian iegions, enabling iuentification anu awaieness. The objective of the aiticle is: a) to uesciibe the campaign, as it coulu seive as a mouel to be ieplicateu by othei companies, in emeigent oi ueveloping countiies; anu b) to analyze the campaign using the theoietical fiamewoik of the Ethics of Caie. 28 The methouology useu in the suivey is content analysis, baseu upon some of the campaign communication tools, such as the institutional website, billboaius, anu commeicial aus. Some inteiviews with Rennei executives will be piesenteu, aiming at a confiimation oi valiuation of the finuings. The authois uiscuss the conveigence oi uisciepancy of the campaign with the piinciples of the Ethics of Caie, on issues as: tieating pooi women as peisons (when the wealth uispaiity humiliates them a gieat ueal); tieating pooi women in a (un)iealistic way; influencing pooi women to leave the house anu woik (while many husbanus stay home with the chiluien); encouiaging pooi women to buy moie clothes insteau of othei moie impoitant goous anu seivices (foou, meuicines, health insuiance); enabling pooi women to buy in installments, making them pay moie, with high inteiests. The authois agiee that the case is a goou example of business ethics anu coipoiate social iesponsibility. They only iaise questions that might tiansfoim issues in ieal pioblems. 29 Globalization, Poverty, and Corporate Responsibility
Richard T. De George University of Kansas
Abstract
This papei will examine globalization, poveity anu coipoiate iesponsibility thiough an examination of the 0N 789(" :$;$-.39$"' <$3.%' =>?@. The Repoit is uetaileu anu authoiitative. It is inteiesting both foi what it says anu foi what it omits. The majoi omission, the papei will aigue, is the iole that coipoiations can play anu have playeu in both globalization anu in the alleviation of poveity. Beveloping what is missing will iesult in examining the iesponsibility of coipoiations with iespect to poveity. Su Social Business and BoP Initiatives in French Multinational Corporations: An Ethical Comparison
Geert Demuijnck EDHEC
S1 Law and Morality: Is There a Difference?
Alex Devience DePaul University S2 GLOBALIZATION AND HEALTH: USING THE HIV/AIDS EPIDEMIC TO FOSTER ETHICAL DECISIONAL- MAKING IN BUSINESS
Robert V. Doyle Loyola Marymount
Abstract
HIV/AIDS is an epidemic unlike any other the global community has experienced. The unique nature of this epidemic is that HIV/AIDS does not have a well-defined, geographically-limited spread as do many other diseases. HIV/AIDS has already spread to every corner of the world, to every age group, every level of society and to persons of all sexual orientations.1 As such, HIV/AIDS is no longer a concern for just homosexual men and intravenous drug users. This stereotypical and inaccurate approach to battling the epidemic has often lead to a mentality of us (those who are HIV-negative) versus them (those who are HIVpositive). I propose that this dueling mentality allows for the continued spread of the disease and continuation of unreasonable discourse relying on myopic, unsubstantiated claims. In this paper, I outline ways in which an us versus them mentality is harmful to specific populations vis--vis HIV/AIDS and consider Catholic social teaching as a catalyst to refocus the attention of business leaders to justly distribute and market resources towards the poor, African-Americans, and women. The first part of this paper will present data supplied by the United States Center for Disease Control that demonstrates the wide reaching effects of this epidemic beyond typically referenced, aforementioned groups. This data highlights the burdensome and disproportionate facets of HIV/AIDS with respect to poverty, race, and women. This data suggests that distribution and marketing of resources related to fighting the epidemic should be specifically honed to these vulnerable populations. The second part of this paper will argue that in light of this available data that should essentially close the gap between us and them, Catholic social teaching principles such as the dignity of the human person, preferential option for the poor, structural sin, the common good, and solidarity may serve as catalysts to move us beyond the us versus them mentality towards recognition that, as theologian Donald Messer points out, we are all HIV-positive and, indeed, in some measure, as large or small as its impact may be, affected by this epidemic.2 Finally, as a result of data-driven analysis and Catholic social teaching principles, I will propose several concrete factors that corporate leaders should consider to actively engage in the fight against HIV/AIDS. These include: refocusing prevention and treatment programs; considering the infrastructure necessary to make these changes; basing decisions on data; and reforming health care based on the dignity of all people. 1 In addition to the data presented in this paper, the Center for Diseases Control suggests that some generalities about the epidemic can be understood by considering regional aspects. For example, at the end of 2009, the rate (which takes into account the size of the population by noting the number of cases per 100,000 people) of persons living with an AIDS diagnosis was highest in the Northeast, followed by the South, the West, and the Midwest, even though the estimated number SS of adults and adolescents living with an AIDS diagnosis was highest in the South. Web .1 Oct. 2012. <http://www.cdc.gov/hiv/resources/factsheets/geographic.htm> 2 Donald Messer. Breaking the Conspiracy of Silence, (Minneapolis, MN: Fortress Press, 2004), 28. S4 The Role of Mindfulness for Ethical and Responsible Leadership
Silke A. Eisenbeiss Ludwig-Maximilians-University Munich
Thomas Maak & Nicola Pless, ES ADE Business School Barcelona
Abstract
While leader ethics and responsibility increasingly move into the focus of public and scientific attention, the driving factors behind ethical and responsible leadership remain under-theorized. With the present paper, we connect research from different disciplines clinical psychology, neuroscience, leadership and ethicsin order to illuminate the relevance of mindfulness for ethical and responsible leadership. Rooted in Buddhist thought and mainly researched in clinical psychology, the mindfulness construct refers to a quality of consciousness which is open and particularly sensitive toward what is happening in the present moment, internally and externally. Drawing on insights from neuroscience and self determination theory, we develop a conceptual model of mediating mechanisms (cognitive capacity: seeing more and seeing differently, emotional self- regulation, and harmonious interconnectedness) which explain how leader mindfulness translates into ethical and responsible leadership. We also identify the contextual conditions which moderate the link between mindfulness and ethical and responsible leadership behavior. The models contribution to the mindfulness and leadership literature is discussed and practical implications are offered. SS Ethical Aspects of the Strategic Change Process
Joyce Falkenberg University of Agder Norway
Abstract
0iganizations make stiategic changes when faceu with changes in the enviionment, foi example, as a iesult of globalization. While we aie beginning to unueistanu the ethics of the .8'2.9$& of the uecisions that aie maue to auapt to the enviionmental changes, (see foi example, Buines anu By, 2u12; Whatley, 2u12), fuithei attention is neeueu to unueistanu the ethical aspects of the 3%.2$&&$& by which these changes aie foimulateu anu implementeu. Foi this papei, the puipose of ethics can be stateu as piomoting flouiishing lives (Falkenbeig, 2uu9). The basis of the papei is on the stiategic change piocess, (Bill anu }ones, 2uu9, p. 19u) which focuses on the neeu foi change, obstacles to change, managing the change anu evaluating the change anu incoipoiates the stiategic management piocess staiting with the mission anu vision of the fiim, an analysis of the inteinal anu exteinal enviionment fiom which a stiategy is foimulateu anu then implementeu. This piocess is simplifieu, anu many have aigueu that it uoes not coiiectly uepict the actual piocess of stiategic change. We theiefoie biing in the liteiatuie fiom the stiategy-as-piactice fielu as we uiscuss the ethical aspects of the stiategic change piocess. The focus of stiategy-as-piactice is on how manageis actually piactice stiategy, what the oiganization uoes (}aizabkowski, 2uuS, 2uu4). The focus on the piaxis, piactices anu piactitioneis that encompass stiategy allows us to auuiess the ethical aspects of the change piocess. To illustiate this point, let us look at the iole of uiffeient piactitioneis in the change piocess. Whittington (2u11) aigues that top management can "oiuei" an analysis to inuicates the uecision which hau alieauy been ueteimineu. Foi example, top management may ueciue to meige in oiuei to gain peisonal powei, oi maiket powei, anu ask the analysts to finu suppoit foi a meigei uecision. Ethical implications of such a meigei uecision foi the iights of employees anu the iesponsibilities of shaieholueis have been uiscusseu by Weihane (1988). In teims of the piocess, the uecision may be maue without input fiom oi iegaiu foi stakeholueis oi shaieholueis (Thomas anu Baiuy, 2u11). This lack of pioceuuial justice on the pait of the employees who will be affecteu by the uecision is an ethical issue. Biawing on social exchange theoiy, Coonen (2u1u) aigues that those who aie not uiiectly involveu in the foimulation of change stiategies, incluuing employees oi shaieholueis, must peiceive the piocess as being tiustwoithy anu faii. The puipose of the papei is to uiaw on theoiies in the fielu of ethics to uiscuss ethical aspects of the uiffeient stages of the stiategic change piocess. 0sing stiategy-as-piactice allows foi a multiple peispectives appioach (Weihane, P. S6 2uu8), anu potential conflicts aie uelineateu. The papei thus contiibutes to the fielu of ethics in stiategy which continues to have little emphasis on ethics beyonu the vision of the top manageis (foi example, see Buines anu By, 2u12), ethical couices anu CSR activities.
Buines, B. anu By, R., 2u12, Leaueiship anu change: The case foi gieatei ethical claiity, A.8%"(- .1 B8&)"$&& C'5)2&, 1u8: 2S9-2S2.
Coonen, E., 2u1u, Tiust anu faiiness uuiing stiategic change piocesses in fianchise systems6 A.8%"(- .1 B8&)"$&& C'5)2&, 9S: 191-2u9.
Falkenbeig, A.W. anu Falkenbeig, }., 2uu9 Ethics in inteinational value chain netwoiks: The case of Telenoi in Banglauesh, A.8%"(- .1 B8&)"$&& C'5)2&, 9u: SSS-S69.
Bill, C.W. L. anu }ones, u.R. 2uu9, C&&$"')(-& .1 D'%('$*)2 E("(*$9$"', Seconu Euition, South-Westein.
}aizabkowski, P. (2uuS). Stiategic piactices: An activity theoiy peispective on continuity anu change. A.8%"(- .1 E("(*$9$"' D'8#)$&. 4u: 2S- 6
}aizabkowski, P. (2uu4). Stiategy as piactice: Recuisiveness, auaptation anu stiategic piactices-in-use. F%*(")G(')." D'8#)$&. 2S:S29-S6u
Thomas, R. anu Baiuy, C., 2u11 Refiaming iesistance to oiganizational change., D2("#)"(;)(" A.8%"(- .1 E("(*$9$"', 27: S22-SS1.
Weihane, P., 2uu8, Nental mouels, moial imagination anu system thinking in the age of globalization, A.8%"(- .1 B8&)"$&& C'5)2&, 78: 46S-474.
Weihane, P., 1988, Two Ethical Issues in Neigeis anu Acquisitions, A.8%"(- .1 B8&)"$&& C'5)2&, 7: 41-4S.
Whatley, L., 2u12, An "ethical minuset" - Linking 0B anu the implicit assumptions leaueis make when ieviewing the insights of Bouglas Ncuiegoi, A.8%"(- .1 H$(#$%&5)36 I22.8"'(/)-)'J ("# C'5)2&, 9: 1u4-114.
Whittington, R., 2u11 in }ohnson, u., Scholes, K. anu Whittington, R., CK3-.%)"* D'%('$*J, Pientice-Ball. S7 Ethics, Multinational Organizations and Developing Countries
Andreas W. Falkenberg Agder University Norway
Abstract
Nultinational oiganizations (NN0's) opeiating in ueveloping countiies have long been subject to ciiticism. Fiom the time of the poweiful tiauing companies in Englanu, the Netheilanus anu ueimany centuiies ago, they have useu theii economic, political anu some times militaiy powei to fuithei theii inteiests. Theii economic anu political powei; theii ability to change the behavioi of otheis, may be as laige if not laigei than that of some goveinments. 0n the othei hanu it is the iesponsibility of each goveinment to cieate a set of institutions (laws anu iegulations) in theii juiisuiction, which is to the benefit of the citizens of theii countiies. 0nfoitunately, many of the institutions in ueveloping countiies aie inauequate in that they uo not seive oi piomote the geneial inteiest of the people. This is paitly uue to coiiuption. Consiuei this illustiation: Nost of the countiies iepiesenteu in the 0N aie coiiupt. In the Coiiuption Inuex uevelopeu by Tianspaiency Inteinational foi 2u12, only 4u (of 174) countiies scoie 6u anu above on a scale of 1 to 1uu; 1uu being ielatively coiiuption fiee. Coiiupt politicians aie not as common in uemociacies with a fiee piess anu fiee elections. In a stuuy by the Economist, only 2S (of 167) countiies weie founu to be "full uemociacies", anu none of these can be classifieu as "ueveloping countiies". Bemociacies aie ielatively fiee of coiiuption. S8 Western Psychological Services and Sensory Integrative Therapy: Re-inventing a Creole
Michael E. Gorman University of Virginia
Abstract
Westein Psychological Seivices (WPS) is a publishei of a wiue vaiiety of tests anu tiaining mateiials ielateu to theiapies foi conuitions like autism. A. }ean Ayies uevelopeu a set of tests to iuentify sensoiy integiative uysfunction (SIB); the founuei of WPS funueu the uevelopment anu stanuaiuization of the fiist batteiy of tests foi SIB (1972), anu his son funueu the uevelopment of an impioveu veision almost two uecaues latei (1989). Now the thiiu geneiation at WPS has to ueciue whethei anu how to ievise the test 2S yeais aftei Ayies' ueath, when the community of SIB piactitioneis is fiagmenteu anu puisuing uiffeient visions. Bow can they be biought togethei. The solution is a tiauing zone in which the uiffeient piactitionei communities uevelop a cieole. But what if not all will tiaue. If some 'bau-mouth' the ievision anu substitute theii own alteinative tests anu uiagnostic language, WPS may not be able to iecoup its investment. S9 From Free-Riders to Responsible Leaders
Stefan Grschl ESSEC Business School France
Patricia Galbaldon IE Business School Spain
Abstract
While many oiganizations anu commentatois have been applauuing the technological auvancements, economic value cieations, anu the expansion of mateiial consumption in societies, piogiess has been inequitably uistiibuteu anu has hau piofounu enviionmental anu societal implications. Inequitably uistiibution of wealth has cieateu income poveity in many uevelopeu anu unueiuevelopeu countiies, anu long-teim malnouiishment anu micionutiient ueficiencies amongst 27u million chiluien globally (0niteu Nations Nillennium Pioject, 2uu6), while majoi inteinational enviionmental thieats incluue oveiexploitation, pollution, lanu- use change, anu loss of biouiveisity (0niteu Nations Enviionmental Piogiam (0NEP), 2u11). By conuucting business 'as usual', futuie usage of natuial iesouices anu emissions will exceeu 'all measuies of available iesouices anu assessments of limits to the capacity to absoib impacts' (0NEP, 2u11: 29) In this papei we aigue that businesses have a moial obligation to iesponu collectively to these challenges. Business iesponses in foim of coipoiate social iesponsible actions (CSR) aie embiyonic, anu aie often a uisguise foi fiims' maiket anu image uiiven neeus. CSR piactices aie baseu on voluntaiy anu au hoc activities which uo not auuiess the global scale of the enviionmental anu socio-economic challenges. We exploie why companies cannot agiee on collective, global scale actions using Baiuin's (1968) uiscouise of the tiageuy of fieeuom in the commons, anu 0stiom et al's (1999) ievisit of the commons. We will piesent a multi-layeieu, uynamic mouel in which we iuentify foui types of oiganizations that can be categoiizeu as unconuitional anu uncoopeiative (fiee-iiueis), conuitional anu uncoopeiative (sceptics), conuitional anu coopeiative (believeis), anu unconuitional anu coopeiative (initiatois). Baseu on oui mouel, we put foiwaiu a numbei of piopositions outlining the conuitions by which companies can move between uiffeient categoiies. While in the past, global scale challenges have often been auuiesseu by policy makeis with a one size fits all appioach (e.g. C02 emissions), we auvocate a moie nuanceu anu uiffeientiating peispective. Bepenuing on the fiim's categoiy, we piopose institutional anuoi iegulatoiy actions in foim of iestiictions anu contiol 4u mechanism (e.g. piopeity iights), anuoi facilitating piocesses of cieating tiust tianspaiency.
Refeiences
Baiuin, u. 1968. The tiageuy of the commons, D2)$"2$, vol. 162, Becembei 1S, 124S- 1248.
0stiom, E., Buigei, }., Fielu, B., Noigaaiu, R., anu Policansky, B. 1999. Revisiting the commons: Local lessons, global challenges, D2)$"2$, vol 284, Apiil 9, 278-282.
0NEP 2u11. :$2.83-)"* "('8%(- %$&.8%2$ 8&$ ("# $";)%."9$"'(- )93(2'& 1%.9 $2.".9)2 *%.L'5, A Repoit of the Woiking uioup on Becoupling to the Inteinational Resouice Panel. Fischei-Kowalski, N., Swilling, N., von Weizsckei, E.0., Ren, Y., Noiiguchi, Y., Ciane, W., Kiausmann, F., Eisenmengei, N., uiljum, S., Bennicke, P., Romeio Lankao, P., Siiiban Nanalang, A.
0niteu Nations' Nillennium Pioject. 2uu6. M(&' 1(2'&N O5$ 1(2$& .1 3.;$%'J. ES-1. 41 Survival Skills for Young Professionals Through Peer Leadership, Real!World Dilemmas and Problem!Solving Skills The Young Professionals Survival Guide: From Cab Fares to Moral Snares (Harvard Press, 2012)
C. K. Gunsalus University of Illinois
Abstract
What's the iight thing to uo if you leain at a family uinnei that youi wiuoweu aunt is planning to invest youi uncle's whole estate in the company he woikeu foi, anu you know that they'ie getting ieauy to entei bankiuptcy because you intein foi theii bankeis oi auuitois. Wheie uo you tuin. What if youi boss asks you to push a piouuct that you know isn't goou foi youi clients. If you have misgivings about something you aie askeu to uo, how seiious shoulu it be befoie you iaise questions oi iefuse to paiticipate. Knowing what you think is the iight thing to uo can be haiuanu still sometimes easiei than figuiing out how to uo it anu still maintain positive ielationships, let alone youi job oi youi caieei afteiwaiu. We all face ethical uilemmas, laige anu small, on a iegulai basis. uetting to the enu of a caieei with youi sense of self as a goou peison anu youi ieputation intact isn't as easy as it sounus, anu the choices aie not always cleai-- !cut. Leaining how to iecognize, analyze anu iesponu effectively to the piessuies, temptations anu sometimes outiight commanus to cioss the line aie as cential to caieei success as stiong topical knowleuge anu skills. Reseaich on effective appioaches to ethical euucation suggests that we shaie shoit stoiies anu case stuuies to which otheis can connect emotionally: ieal things that happeneu to ieal people. Pioviuing labels so uilemmas can be categoiizeu assists compiehension anu ietention. Examples of constiuctive ways to iesolve pioblems aie impoitant, not just listing possible negative outcomes. To affect attituues anu, we hope, behavioi, we shoulu help oui stuuents anu young piofessionals anticipate consequences anu foiecast the outcome of theii choices, anu teach appioaches to emotional self-- !iegulation anu ieflection. 0sing what I call "two-!minute challenges" (2NCs) to piactice anu builu "muscles" in piofessional iesponsibility, Illinois pioviues tools foi confionting ethical uilemmas anu piacticing iesponsesbefoie they'ie neeueu on shoit notice. A two-!minute challenge isn't one that can be iesolveu in two minutes oi less, but iathei can come up anu iequiie a iesponse in that time oi less, even if that iesponse is a peisonal sciipt that just buys a bit of time to figuie out what to uo. 0ui collection of 2NCs contains "stoiies" each iooteu in the expeiiences of young piofessionals. They connect with unueigiauuate anu piofessional stuuents, anu oui uata show that oui peei-!leaueiship mouel is effective in 42 conveying content anu cieating a cultuie of iesponsible piofessional piactice. The content, stoiies anu skills of oui piogiam aie piesenteu in The Young Piofessional's Suivival uuiue: Fiom Cab Faies to Noial Snaies (Baivaiu Piess, 2u12) anu its possible use as a text foi ethics couises. 4S Do Casinos Contribute to the Greater Good?: A Utilitarian Ethical Analysis of Casinos
Andrew Gustafson Creighton University
Abstract
A vaiiety of ethical analysis of the gaming inuustiy coulu be uevelopeu, baseu on a Kantian Beontological fiamewoik, a viitue ethics fiamewoik, oi some othei basis. I will use a utilitaiian fiamewoik, baseu on the gieatest goou of the many is the basis of the goou. Beie I will a. fiist outline some of the key ethical issues which aiise foi the gaming inuustiy, then b. pioviue a fiamewoik foi a basic utilitaiian analysis of casinos; c. outline empiiical on the affects of casinos baseu on ieseaich uone in two iecent woiks, ,(9/-)"* )" I9$%)2(6 P5. P)"&6 P5. H.&$&Q by uiinolis (Cambiiuge Piess, 2uu9) anu ,.;$%")"* M.%'8"$N 0(&)". ,(9/-)"* )" I9$%)2( by uoss anu Noise (Nichigan Piess, 2uu7) highlighting negative exteinalities of casino gambling such as ciime, employment costs, bankiuptcy, suiciue, illness, social seivices costs, uiiect iegulation costs, family pioblems, anu abuseu uollais; u. highlight the social benefits pioviueu by Casinos using a paiticulai case stuuy of the Iowa West Founuation anu its suppoit fiom the casinos opeiating in Council Bluffs Iowa; anu e. pioviue a concluuing analysis of the ethics of casinos via a utilitaiian analysis, ielying especially on }ohn Stuait Nill. 44 Business and the Common Good: Philanthropy, and Positive Unintended and Intended Externalities
Celeste Harvey Phd. Student, Marquette
Andrew Gustafson Creighton University
Abstract
The notion of Common uoou has suffeieu some seveie setbacks in oui hypeipluialistic globalizeu woilu. The veiy notion of a common set of values anu goals foi all has become less tenable as a uiiective anu puiposeful vision in iecent yeais. At the same time, a lot of focus has been put on the negative exteinalities which iesult fiom business piactices which have no iegaiu foi the common goou (pollution, etc). Beie, uiawing on the woik of Sen, Aiiow, anu otheis, I will highlight the thiee geneial ways in which business uoes contiibute to the gieatei goou: philanthiopy, positive intenueu consequences, anu positive unintenueu consequences. Ny goal is to point out that piactically, we cannot avoiu woiking with some notion of the common goou, anu that business is by fai one of the most impoitant contiibutois to the common goou, anu one of the most impoitant means of tiansfoiming cultuie anu society foi the bettei. I will concluue the papei with ieflections on how a Chiistian might conceive of theii puipose foi the common goou anu ieconcile it with theii business piactices by uiawing on the iecent Papal encylclical, Caiitas en veiitate. 4S The Global Economic Ethic Manifesto: What Has Happened Since Inception?
Dr. Thomas A. Hemphill University of Michigan-Flint
Dr. Waheeda Lillevik The College of New Jersey
Abstract
The ulobal Economic Ethic Nanifesto ("Nanifesto") is a moial fiamewoikcoue of conuuct which is both inteiactive anu inteiuepenuent with the economic function of the main institutions of the economic system: maikets, goveinments, civil society, anu supianational oiganizations. The Nanifesto incluues five univeisally accepteu piinciples anu values: the piinciple of humanity; the basic values of non-violence anu iespect foi life' the basic values of justice anu humanity; the basic values of honesty anu toleiance; anu the basic values of mutual esteem anu paitneiship. The Nanifesto was unveileu at the 0niteu Nations on 0ctobei 6, 2uu9. In oui stuuy, we intenu to: -Fiist, intiouuce the Nanifesto, biiefly iuentifying its evolutionaiy histoiy anu five piinciples anu values; -Seconu, investigate the extent of auoption ("signatoiies to the Nanifesto") by business entities since the 0ctobei 2uu9 unveiling of the Nanifesto; -Thiiu, evaluate the population uemogiaphics of those business entities auopting, i.e., "signing on to", the Nanifesto; -Fouith, uefine what "signing on to" the Nanifesto means to the business entities: -Fifth, iuentify what means of accountabilitytianspaiency exist to ensuie oiganizational auheience to the piinciples anu values of the Nanifesto; anu -Sixth, baseu on the pieceuing uata gatheieu anu evaluateu, we auuiess the following questions in oui conclusion: What aie the "stiengths" anu "weaknesses" of the Nanifesto as it ielates to auoption anu implementation. What iecommenuations coulu be maue to encouiage the expansion the auoption anu implementation of the Nanifesto. 46 Price Fixing & Human Resource Management
Eli Jacobs
University of Hertfordshire
Dr Sheilla Luz
University of Hertfordshire
Abstract
0vei the last few yeais a vaiiety of companies & inuustiies have been investigateu foi piice fixing aiiangements These have incluueu aiilines, auction houses, phone companies, supeimaikets, oil & eneigy supplieis. Although legislation & investigative bouies exist in many inuustiialiseu countiies in the woilu to pievent & combat piice fixing it iemains a ongoing featuie of capitalism. Stakeholueis of these companies leain fai to late that they have been victims of a behavioi that eithei iobbeu them of high ietuins on theii shaies oienu iobbeu theii pockets whenevei they acquiieu the piouucts conceineu. This papei uiscusses the conuuct of piice fixing anu the impacts these agieements have economically on society anu ieflects on the iole of BR manageis. A behavioui mouel of piice fixing activities is intiouuceu. The papei iecognizes that although competition authoiities aie actually implementing measuies to cuib piice fixing behavioi, theie is a uefinite lack of acauemic uiscussion on the subject fiom a peispective of human iesouice management. This is in contiast with othei ethical issues such as Biibeiy anu Bisciimination which have captuieu the imagination & commitment of BRN piofessionals. This can be paitially explaineu by the iueas & theoiy of Noial Intensity (}ones, 1991) Thus the papei intenus to aiise an inteiest within the human iesouices piactitioneis foi the uiscussion of this conuuct anu points out that the Buman Resouice piactioneis have a unique iole to play in the pievention of piice fixing activities. 47 Lets Talk About It: Examining the Impact of Discussion on Techniques of Neutralization in Student Whistleblowing
Joanne C Jones York University
Gary Spraakman York University
Cristbal Snchez-Rodrguez York University
Abstract
Past ieseaich finus techniques of neutializations, a piioii iationalizations that people use to convince themselves oi otheis that theii behavioi is justifiable, play an impoitant iole in the uecision to whistleblow anuoi to iemain silent (Peishing, 2uuS). Builuing upon these finuings, we aim to consiuei how euucational inteiventions baseu upon techniques of neutialization can influence stuuents' uecision to whistleblow when confionteu with faculty misconuuct. Beath (2uu8) suggests that euucational inteiventions that focus on questioning the meiit of commonly useu neutialization techniques shoulu impiove the quality of stuuents' ethical uecisions. Builuing upon Beath's pioposition anu insights fiom past expeiimental ieseaich ((Thoine & Baitwick, 2uu1; Thoine, Nassey, & }ones, 2uu4), oui expeiimental stuuy consiueis how uiscussion-baseu inteiventions can influence stuuents' likelihoou to iepoit faculty misconuuct. Finuings of oui stuuy can pioviue impoitant insight into how to uevelop ethics euucation that can impact whistleblowing as well as what factois can encouiage oi uiscouiage stuuents to iepoit faculty misconuuct. 48 Beyond Boycotts: Shared Responsibility in the Collegiate Apparel Industry
Scott P. Kelley DePaul University
Abstract
The iecent factoiy collapse at Rana Plaza neai Bhaka, Banglauesh is a painful ieminuei that laboi issues in the appaiel inuustiy in geneial, anu in the collegiate appaiel inuustiy in paiticulai, aie abunuant anu tioubling. Stuuents, faculty, anu staff at Catholic Colleges anu 0niveisities (CC0s) aie confionteu with the tioubling ieality that many of the business piactices of theii collegiate appaiel manufactuieis can opeiate in staik contiast to the vision of economic justice founu in Catholic social thought (CST). In iesponse to these piactices, many activists on CC0 campuses, like }im Keauy, have uemanueu that CC0s boycott appaiel manufactuieis, like Nike Inc., that they believe to be the most egiegious violatois of theii school's values. While activism can uiaw much neeueu attention to pioblematic aieas that aie often hiuuen, it can be misleauing, limiteu, anu ineffective in othei contexts. While CST uoes offei vaiious piinciples of economic justice, it uoes not offei a bluepiint foi iunning a company oi buying goous. Fuitheimoie, laboi conuitions in ueveloping countiies aie wickeu pioblems, not simple ones, meaning that theie aie no easy answeis. 0sing Simon Zauek's woik on stages of coipoiate iesponsibility as a fiamewoik, this papei analyzes a uiveise anu evolving iange of coipoiate iesponses to laboi conuitions within the collegiate appaiel inuustiy, iuentifying appiopiiate stiategies foi CC0 iesponse. 49 Food Justice: Bridging the Income Gap for Healthy Food Consumption
Martin J. Lecker SUNY Rockland Community College
Abstract
Eveiy six seconus a chilu uies fiom hungei somewheie in the woilu ("Woilu Bungei Facts"). In the 0niteu States, 14.S peicent of the population has been ueclaieu 1..# )"&$28%$ at some time uuiing the yeai, which inuicates if one oi moie householu membeis' foou intake has been ieuuceu anu theii eating habits compiomiseu at times uuiing the yeai because they lackeu money anu othei iesouices foi foou (Coleman-}ensen, A., Noiu, N., Anuiews, N. & Cailson, S.). Foou injustice iefeis piimaiily to low income communities wheie they tenu to lack the oppoitunities foi locally available healthy foou anu often finu it moie expensive to puichase than theii uppei income counteipaits (Bope,4). Fuitheimoie, healthy foou is often moie expensive than tiauitional "junk foou." Coupleu by less expensive fast foou iestauiants anu polices iesulting in moie buieauciatic tape to faim foou in local uiban aieas, the less affluent finu themselves victimizeu by economic foou injustice. Iionically, these aie the same inuiviuuals who may be uistiibuting oi selling these healthiei foou choices but cannot affoiu to consume them. This foou injustice may be uefineu as #)&2%)9)"(')." 1%.9 ("J (2')." L5)25 %$&8-'& )" ( "$*(');$ )93(2' ." ( *%.83 .% (" )"#);)#8(- L5. -(2R& $2.".9)2 .% 3.-)')2(- 3.L$% '. 5(;$ (22$&& '. 5$(-'5J 1..#. This piesentation will consist of (1) uefining foou justice with examples of how income inequality leaus to uiminisheu accessibility to healthy foou choices; (2) histoiical anu philosophical ieasons why this injustice exists; (S) iecommenuations to alleviate this inequity; anu (4) challenges to implementing these iecommenuations. This piesentation will incluue national anu global peispectives of this known but often unacknowleugeu issue which is peivasive in oui contempoiaiy society. Refeiences Coleman-}ensen, A., Noiu, N., Anuiews, N. & Cailson, S. "Bouseholu Foou Secuiity in the 0niteu States in 2u1u." 0.S.B.A. Economic Reseaich Seivice Website. http://www.usda.gov/wps/portal/usda/usdahome (accesseu Nay 1, 2u1S). "Woilu Bungei Facts" uhanui Woilu Bungei Funu Website. http://www.gandhiworldhungerfund.org/facts.html (accesseu Nay 1, 2u1S). uottlieb, R. & }oshi, A. (2u1u). Foou }ustice. The NIT Piess, Cambiiuge, NA. Beynen, N., Kuitz, B. E., & Tiaugei, A. (2u12). Foou }ustice, Bungei anu the City. ,$.*%(35J 0.93(&&, S(S), Su4-S11. uoi:1u.1111j.1749-8198.2u12.uu486.x Su Bilmeis, A., Bilmeis, B. C., & Bave, }. (2u12). Neighboihoou Bispaiities in Access to Bealthy Foous anu Theii Effects on Enviionmental }ustice. I9$%)2(" A.8%"(- F1 T8/-)2 7$(-'5, ?>=(9), 1644-16S4. uoi:1u.21uSA}PB.2u12.Suu86S Bope, A & Agyeman (2u11). Cultivating Foou }ustice: Race, Class anu Sustainability. The NIT Piess, Cambiiuge, NA. }ust Foou (2u1u). Foou }ustice. http://www.justfood.org/food-justice (accesseu Nay 1, 2u1S). S1 When the Law is too Weak: Implications of Kiobel v. Royal Dutch Petroleum for Corporate Social Responsibility
Andy Little Abilene Christian University
Abstract
The populai piesumption in the ielationship between law anu business is that legal action by legislatuies anu couits constiains coipoiate behavioi in a way that incieases compliance costs, imposes iegulatoiy anu buieauciatic buiuens, anu inteifeies with maiket mechanisms. The law, so the theoiy goes, is too stiong because it piecluues otheiwise iational coipoiate behavioi. Thus, coipoiate actois may iesist new legal pionouncements because law anu iegulation aie seen as thieats. This papei highlights a iecent 0niteu States Supieme Couit case, U)./$- ;4 <.J(- :8'25 T$'%.-$89 (ueciueu by the Couit on Apiil 17, 2u1S), anu aigues that in some cases it is not the stiength of the law that makes it pioblematic, but iathei its weakness. Specifically, this case iaises the piobability that in the aiea of coipoiate social iesponsibility, Ameiican couits anu legislatuies may be unable oi unwilling to piotect human iights in othei countiies anu thus business must take the leau in the human iights aiena. U)./$- involveu the allegeu actions of vaiious coipoiations affiliateu with the Shell family of petioleum companies. The plaintiffs weie iesiuents of Nigeiia, who claimeu they weie toituieu, iapeu, anu foiceu into exile by Nigeiian militaiy anu police foices. The plaintiffs claim the Nigeiian aimeu foices weie aiu anu abetteu, in tuin, by actois fiom within the Shell oiganizations. They sueu Shell in New Yoik City unuei the Alien Toit Statute, a 1789 law that allows Ameiican couits to be useu by peisons who aie victims of a toit that is committeu in violation of the laws of nations. The Supieme Couit, in a unanimous uecision, helu that the ATS uoes not apply in an extiateiiitoiial context: if the violation of iights occuiieu in anothei countiy, a lawsuit in the 0niteu States unuei the ATS is not possible. The Couit placeu the buiuen on Congiess to enact laws that pioviue foi extiateiiitoiial claims; in an act of juuicial iestiaint, the Couit was unwilling to make that leap itself. }uuicial iestiaint fiom the piesent Supieme Couit justices is not suipiising. It is also not suipiising that past statutes cieateu by Congiess, like the Tiafficking victims Piotection Act anu Toituie victims Piotection Act, aie likewise ineffectual anu essentially incapable of enfoicement. This combination of juuicial anu legislative inaction anu weakness is eviuence of a systemic failuie to piotect human iights by the 0niteu States. uiven the law's failuie, one implication fiom U)./$- is that coipoiate social iesponsibility now has incieaseu impoitance. Ameiican law cannot be ielieu on as a back-stop foi pieventing human iights abuses. This is even moie impoitant given that coipoiate actois sometimes confuse minimal legal compliance with ethical conuuct. In the piesent case, in the absence of a legal flooi foi behavioi, emphasis on ethics must inciease. The 0niteu Nations, thiough its 2u11 Ruggie S2 Piinciples, manuates that coipoiations anu piivate actois must be pioactive in iespecting human iights. This papei goes one step fuithei anu suggests that in light of iegulatoiy anu legal weaknessat least in the 0niteu Statescoipoiations have a uuty to piotect human iights in othei countiies.
SS Between The Respect For The Vincentian Values And The Compliance To Professional And Secularized Standards: The Challenge of Balanced Practices In The Case Of A French Group of Vincentian Homes For Elderly
Denis Malherbe France Business School
Abstract
This papei pioposes to question the stakes of legitimacy anu iesponsibility which aie unueilying the cuiient tiansfoimation of the goveinance piactices within meuical oi social establishments which weie histoiically founueu by ieligious institutions anu which aie now exposeu to a uouble movement of seculaiization anu piofessionalization. A fiist pait uesciibes empiiically the bioau outlines of the iecent oi cuiient changes in the institutional context of these vincentian oiganizations. These changes concein the inteinal goveinance stiuctuies of homes as well as the iegulations that aie uefining the ielevant constiaints anu conuitions of accountability: 0n the one hanu, the noithein Fiench piovince of the Company of the Baughteis of Chaiity tiansfeiieu the competency foi the management of theii elueily homes to the Association Nonsieui vincent (ANv), cieateu in 1994 anu manageu since that time by lay people. By this way, the nuns pieseive a contiol anu supeivision authoiity on the goveinance of the homes but entiusteu to piofessionalizeu agents the management both of the local homes anu of the whole gioup. This contiol conceins mainly ethical uimensions of the uecisions maue in the goveinance anu the management piactices. The mattei is not only to manage the oiientations in piopei opeiational foims but also to act in the continuity of the Chiistian values histoiically asseiteu by the vincentian Family, like iespect to human uignity, humility anu seivice. 0n the othei hanu, the successive Fiench goveinments leu in the last uecaue a seiial of institutional iefoims conceining the systems of healthcaie anu social stiuctuies incluuing new iegulations conceining the financing of homes, the stanuaiuization of theii opeiational piocesses anu the iesponsibilities of theii manageis. In a few woius, this new iule iegime stiengthens the powei of contiol of the public authoiities (counties authoiities, iegional healthcaie management agencies, public welfaie systems equivalent to Neuicaiu Neuicaie in the 0SA.). In a ceitain way, the manageis of the elueily homes aie now not only the piofessional agents employeu by a Chiistian congiegation in compliance with its own ethical S4 values. They aie also moie subjecteu by the technical anu iegulatoiy stanuaius of the Fiench common law, which is ueteimineu in the backgiounu by the piinciples of seculaiity (Fi.: -(V2)'W) anu of the sepaiation of the Chuiches anu the State. This geneial uiscussion will be completeu by infoimation uiawn fiom the fiist step of a beginning action-ieseaich pioject, leau in paitneiship with a Fiench vincentian netwoik of ietiiement homes foi elueily, incluuing specializeu stiuctuies foi uepenuant people (uue to Alzheimei's uisease notably). At this exploiatoiy step, the stuuy is paiticulaily focuseu on the case of a home which was histoiically ieseiveu foi membeis of the Company of the Baughteis of Chaiity, Lazaiist piiests oi nuns belonging to othei ieligious oiueis. Now the managei of this home is piesently piepaiing to take in lay people anu has to align its inteinal piactices with the legal anu economic constiaints applieu by the public authoiities, without losing the vincentian enus: seiving the pooi anu maiginalizeu with a spiiit of humility, simplicity anu chaiity. The seconu pait exposes the basic elements to uevelop a compiehensive appioach of the piocesses of seculaiization anu piofessionalization piesently opeiating in the goveinance anu management piactices of such meuical oi social oiganizations which inheiiteu an ethical anu spiiitual tiauition: Bow coulu one unueistanu the vaiious anu entangleu stakes of signification, powei anu coopeiation that theii manageis have to face in the cuiient tiansfoimation of theii stiuctuies anu assessment piocesses. Which aie the opposing iationalities among the goveinance stakeholueis. Bow uo these iationalities justify theii iespective uefinitions of peifoimance, iesponsibility anu legitimacy. Thiough which leveis can the manageis loyally anu iesponsibly auapt to the contingencies of theii legal, economical anu technical enviionment, in oiuei woius without "losing the ethical soul" of theii oiganizations. 0nuei which conuitions can be builu a coheient iepiesentation of both iole anu action of these manageis who aie stietcheu between the expiession of the ethical giounueu in the vincentian tiauition anu the extiinsic piessuies of public iegulations baseu on compliance to iules anu economic stanuaius. Baseu on open-minueu ieauing of acauemic souices uiawn in the fielus of auministiative science, sociology, philosophy anu theology, this pait aims to conceptualize this ethical challenge in teims of a uynamic, behavioial anu cognitive system of oppoitunities, thieats, stiengths anu weaknesses. A iapiu conclusion will inuicate some possible uiiections foi the following of the ieseaich in a compaiative - possibly cioss-uisciplinaiy anu inteinational - peispective. SS The Ethics of Payment Systems
Douglas M. McCabe
Georgetown University
James J. Angel
Georgetown University
Abstract
Payment systems have evolveu ovei the yeais fiom baitei to electionic payments both uomestically anu inteinationally. Biffeient methous of payments involveu uiffeient costs anu iisks foi uiffeient paiticipants. 0ften one paity can choose the payment meuium anu the othei paity is bounu to accept the choice. Consumeis can pay ietaileis with cash, check, uebit, oi cieuit caius. Businesses can pay iefunus in cash, ieveiseu chaiges, stoie cieuit, oi gift caius. Insuiance companies sometimes pay benefits by pioviuing beneficiaiies with money-maiket like accounts. This papei will uiscuss anu analyze in uetail the ethical stanuaius that shoulu apply to these choices. Thus, what salient ethical noims shoulu be applicable to these vaiious choices. S6
A Model for Corporate Governance: A Cultural Audit
Irene N. McCarthy Benjamin R. Silliman St. Johns University
Abstract
The 0niteu States cieateu seveial iegulatoiy agencies like the Secuiities anu Exchange Commission anu the Feueial Beposit Insuiance Coipoiation aftei the 1929 Bepiession hit that helpeu maintain ielative financial stability anu piospeiity foi almost seven uecaues befoie ueiegulation chippeu away at theii effectiveness. The 2uu8 financial collapse of financial institutions incluuing, banks, Beai Steains, the failuie of Lehman Biotheis anu AIu has biought to foie the neeu foi new iegulation. The goveinment steppeu in to bail out AIu. because its failuie coulu have uealt moital blows to othei financial institutions that the company hau agieeu to piotect fiom losses. Congiess passeu the Bouu-Fiank iefoim law that imposes new contiols on financial activity. The blame foi iegulatoiy uelays falls, in pait, on an uniepentant financial inuustiy that has fought against iegulation at eveiy tuin. In 1987, the National Commission on Fiauuulent Financial Repoiting (the Tieauway Commission) issueu a iepoit outlining causal factois of fiauuulent anu misleauing financial iepoiting. A key objective of the commission was to iuentify the chaiacteiistics of coipoiate stiuctuie that may contiibute to fiauuulent anu misleauing iepoiting. The iepoit iuentifieu the tone set by top management as ciitically impoitant in cieating a healthy iepoiting enviionment. Accoiuing to the iepoit, to set the iight tone, top management must iuentify anu assess those iisk factois that coulu leau to fiauuulent anu misleauing financial iepoiting. A cultuial auuit woulu pioviue a means foi assessing the tone at the top anu the attituue towaiu inteinal contiols anu ethical uecision-making. Such an auuit can play a vital iole in helping management shape an ethical climate within the oiganization anu in helping uiiectois anu auuitois assess the effectiveness of inteinal contiols. The boaiu of uiiectois, thiough the auuit committee, shoulu ietain an outsiue fiim to conuuct a cultuial auuit eveiy thiee yeais. Exteinal auuitois shoulu incluue in theii inteinal contiol assessments anu iisk management piofiles a piocess uesigneu to assess tone at the top anu the iesulting impact on a company's cultuie. Cultuie auuit suiveys such as Cameion anu Quinn's (2uu6) 0iganizational Cultuie Assessment Inventoiy pioviue useful tools foi assessing the cuiient anu aspiieu-to cultuie of an oiganization, anu uiscoveiing ways to stiengthen the positive aspects of that cultuie. In this way, leaueis can ensuie that theii viituous cultuie suppoits theii viituous coie values. S7 Ethical Image and Ethical Reality Managing the Social Acceptance of Healthcare Organizations
David B. McCurdy Senior Ethics Consultant and Director of Organizational Ethics Advocate Health Care Adjunct Faculty Elmhurst College
Abstract
Lin-Bi anu Blumbeig (BTCA 2u12) contenu that "public suppoit" foi business is "continuously ueclining" because coipoiations' puisuit of piofits is seen to conflict with society's inteiests. Business anu coipoiations aie wiuely peiceiveu as unethical in both chaiactei anu conuuct, anu face the neeu to establish themselves as iesponsible actois, both in the public's peiception anu in ieality. To auuiess this challenge, business leaueis neeu to uevelop specific "business ethics competencies" that can effect both image iestoiation anu consistently iesponsible coipoiate action. E8'(')& 98'("#)&, anu uespite theii altiuistic healthcaie mission anu not-foi-piofit status, a paiallel challenge faces healthcaie oiganizations (BC0s), incluuing those that aie faith baseu, anu paiallel competencies aie iequiieu of healthcaie leaueis. This papei will examine iecent contioveisies ovei BC0s' piovision of chaiity caie anu theii tax-exempt status as a test case anu a baiometei of oiganizations' anu leaueis' ethical competence, anu will suggest how both image anu ieality may be enhanceu in the futuie. S8 A Vincentian Marketing Orientation and the Responsibilities of NGOs in Emerging Market Micro-Enterprise Development Programs
Vien Chu Queensland University of Technology Australia
Belinda Luke Queensland University of Technology Australia
Morgan P. Miles University of Tasmania Australia
Martie-Louise Verreynne University of Queensland St Lucia Australia
Abstract
Non-goveinment oiganizations (Nu0s) involveu in poveity alleviation, like othei social enteipiises, have a iesponsibility to uonois, but theii piimaiy iesponsibility is to theii beneficiaiies. Bowevei, a common ciiticism of Nu0s' opeiations in emeiging economies is that theii activities aie laigely baseu on highly stanuaiuiseu seivices which they can efficiently pioviue (a piouuction oiienteu appioach) anu effectively maiketeu to uonois, iathei than seivices tailoieu to the explicit anu latent neeus of theii pooi beneficiaiies (auopting a beneficiaiy-centiic vincentian maiketing oiientation (vN0) anu extenuing woik by Niles, veiieynne, anu Luke (2u12)). Accoiuingly, this stuuy examines the activities of 1u inteinational Nu0s opeiating micio-enteipiise uevelopment piogiams (NEPs) in vietnam. Specifically, NEPs aim to help the pooi uevelop sustainable income stieams thiough the establishment of small businesses. Bowevei, stanuaiuiseu seivices anu shoit-teim suppoit tenu to iesult in only tempoiaiy solutions to poveity alleviation. Finuings ieveal a iange of less conventional appioaches to poveity alleviation, as pait of a vN0. Nu0s that have auopteu a vN0 have cieateu entiepieneuiial innovations such as the uevelopment of non-monetaiy cieuit, involving both the pooi anu non-pooi in poveity alleviation piogiams, anu a giauuateu appioach to poveity alleviation uepenuing on the iesouices anu S9 capabilities of the pooi. In seveial cases these appioaches weie auopteu as a iesult of leaining fiom past expeiience anu failuies. This stuuy's finuings highlight the iesponsibility on the Nu0 sectoi to auapt piogiams to the neeus of the pooi, anu auopt change wheie past peifoimance has not achieveu the intenueu outcomes. Bowevei the impoitance of uiffeientiating between the neeus of inuiviuuals anu the neeus of the maiket is also unueiscoieu, as a way of cieating viable long-teim solutions. We theiefoie uiaw on institutional anu leaining theoiies to piesent a fiamewoik that suggests an amenueu peispective of Nu0 NEP stiategy. Specifically, Nu0s auopting a vN0 will tenu to cieate moie ielevant anu sustainable NEPs by intiouucing new insights gaineu thiough expeiimentation anu by navigating institutional anu maiket factois successfully. Implications extenu to uonois, Nu0s, anu the inteinational community, given each has a iole in the global challenge of poveity alleviation.
6u Catholic Social Teaching and the Role of Accounting and Accountants
Mark C Mitschow SUNY Geneseo
Charles J. Coate St. Bonaventure University
Abstract
The Fianciscan Fiiai Luca Pacioli is often cieuiteu with being the fathei of accounting because of his 1494 publication D899( #$ I%)'59$'%)2(6 ,$.9$'%)2(6 T%.3.%').") $' T%.3.%')."(-)'( XD899(Y which incluueu a section on venetian, oi uouble entiy accounting4 While accounting systems hau existeu well befoie Pacioli, he piesenteu uouble entiy accounting as an efficient means of keeping business iecoius anu of computing piofits. Pacioli believeu that business peisons woulu be successful if they eaineu a lawful anu ieasonable piofit (Ciipps 199S). It is unueistoou that Pacioli auvocateu the use of uouble entiy accounting because impioveu iecoius woulu leau to impioveu business opeiation anu piofits. While the Fianciscan oiuei emeigeu appioximately Suu yeais befoie Pacioli, Floou (2uu1) uocuments how eaily Fianciscan iules cleaily guiueu the biotheis in theii appioach to acceptable woik. Floou (2uu1) fuithei suggests that the people of noitheastein Italy unueistoou business as a means to acquiie goous anu achieve status. Consequently, the confluence of Fianciscan business iules anu a local sensibilities alloweu noitheastein Italians to enjoy incieaseu piospeiity uue to an emeiging meichant class. While Pacioli believeu piofit was a iequiiement of a successful business, he also extolleu tiuth anu cautioneu against a vaiiety of business piactices such as keeping two sets of books (Fischei 2uuu). Fuithei, Pacioli encouiageu business peisons to inteitwine the spiiitual anu seculai aspects of theii lives. This incluueu ueveloping a sense of chaiity fiom those who achieveu business success (Fischei 2uuu). Pacioli believeu the gieatest element of a business peisons success was access to capital (Ciipps 199S), which at the time meant the meichant's cieuitwoithiness anu tiustwoithiness. Pacioli auvocateu a social iole foi both business accounting anu foi successful business peisons. These social ioles cleaily incluue a numbei of the mouein uay Piinciples of Catholic Social Teaching (CST). The puipose of this papei is to uiscuss the social ioles of accounting in the context of the Piinciples of CST (see 0S Catholic Bishops 2u1S, Catholic Chaiities 2u12). Pacioli pioviueu a histoiical founuation foi social ioles of both accounting as a uiscipline anu accountants as business peisons anu citizens. In auuition, Pacioli's concept of capital may also pioviue a link the accountant's social iole in financial iepoiting. In touay's business 61 enviionment, capital might be consiueieu goouwill (ability to eain piofits above those expecteu baseu on the fiim's balance sheet) oi moie commonly ability to geneiate (uebt oi equity) funuing fiom maikets. Financial iepoits play a significant iole in foi-piofit, not-foi-piofit, anu goveinmental accounting. In the 0S the financial iepoiting ioles of accounting aie piimaiily uefineu by FASB (2u1u) Concepts Statement No. 8 foi foi-piofit iepoiting; FASB (198u) Concepts Statement No. 4 foi not-foi-piofit iepoiting anu uASB (2uuS) Concepts Statement No. S foi goveinmental iepoiting. Bowevei, othei FASB statements also play a iole. Foi example, FASB Concept Statement Numbei S notes that the value of any financial iepoit ielies on funuamental chaiacteiistics of %$-$;("2$ anu 1()'518- %$3%$&$"'(').". Infoimation in financial iepoits is only %$-$;("' if it is capable of making a uiffeience to a uecision makei outsiue of the oiganization. M()'518- %$3%$&$"'(')." of infoimation iequiies that infoimation iepiesenting economic phenomena be complete, neutial, anu fiee fiom eiioi - in shoit tiuthful. In this papei we consiuei the iole anu limitations of accounting in pioviuing infoimation to society in the iealms of foi-piofit oiganizations, not-foi-piofit oiganizations anu goveinment entities. We consiuei how Pacioli's concept of tiuth (oi the lack theieof) in financial iepoiting is ciitical to meeting CST piinciples. 62 Evolution of the United Nations Millennium Development Goals to Sustainable Development Goals and Its Impact for Management Education
Ron Nahser DePaul University 6S Multiple Directorships, Industry Relatedness, and Corporate Governance Effectiveness
John D. Neill Abilene Christian University
Curtis E. Clements Abilene Christian University
Paul Wertheim Abilene Christian University
Abstract
Nembeis of a Boaiu of Biiectois of a public company have numeious iesponsibilities, incluuing an ethical uuty to "iepiesent the inteiests of the investoisshaieholueis" anu to "oveisee the financial well-being of the oiganization." (See "Beveloping a Coue of Conuuct foi a Coipoiate Boaiu of Biiectois, C'5)2& <$&.8%2$ 0$"'$%, 2uu2). When a Biiectoi simultaneously seives on the boaius of multiple othei companies ("multiple-uiiectoiships"), that seivice has the potential to eithei auu to oi subtiact fiom the Biiectoi's effectiveness in fulfilling his oi hei ethical iesponsibility to each company. Piioi ieseaicheis have testeu competing hypotheses in an effoit to unueistanu the ielationship between multiple-uiiectoiships anu goveinance effectiveness. The "Busyness Bypothesis" states that seiving on multiple boaius leaus to oveicommitteu anuoi uistiacteu uiiectois, which in tuin leaus to a ueciease in goveinance effectiveness. In ceitain uiscussions of boaiu effectiveness, this effect has been iefeiieu to as "oveiboaiuing." Conveisely, an alteinative hypothesis, iefeiieu to as the "Expeiience Bypothesis," posits that seiving on multiple boaius pioviues a uiiectoi a uiveisity of valuable expeiiences, which leaus to enhanceu goveinance effectiveness. Bowevei, piioi ieseaich has often examineu these two hypotheses as inuepenuent oi competing hypotheses. In othei woius, piioi ieseaich has assumeu that these hypotheses aie mutually exclusive anu that empiiical iesults woulu suppoit eithei one oi the othei of the two hypotheses. In this stuuy, we extenu piioi ieseaich by testing the possibility that the busyness effect anu the expeiience effect may not be mutually exclusive. We postulate that (1) the busyness effect anu the expeiience effect each have opposite effects on coipoiate goveinance effectiveness, (2) these effects occui togethei anu simultaneously, (S) the effects may be offsetting, anu (4) one paiticulai effect will be moie uominate in ceitain types of fiims. In paiticulai, we posit that foi uiiectois with multiple uiiectoiships, the effectiveness of coipoiate goveinance will be ielateu to the extent to which a Biiectoi gains "beneficial expeiience" fiom the othei uiiectoiships helu by that Biiectoi. Fuithei, we hypothesize that the beneficial 64 expeiience gaineu fiom multiple-uiiectoiships will be ielateu to the inuustiy ielateuness of those othei companies compaieu to the company unuei examination. If the multiple-uiiectoiships leaus to an inciease in beneficial expeiience, we hypothesize that the "expeiience effect" will uominate, leauing to an inciease in goveinance effectiveness. Conveisely, if the multiple-uiiectoiships uo not auu any beneficial expeiience, then we hypothesize that the "busyness effect" will uominate, leauing to a ueciease in goveinance effectiveness. In oui empiiical tests, we use the numbei of inteinal contiol weaknesses iepoiteu by a company as a pioxy foi goveinance effectiveness. We use logistic iegiession to statistically measuie the uegiee of association between the inuustiy ielateuness of a uiiectoi's multiple uiiectoiships anu goveinance effectiveness. Finally, we attempt to contiol foi othei ielevant ueteiminants of a boaiu's ability to govein effectively (e.g., size, uegiee of financial expeitise, et al.). Results will help auu to existing eviuence on situations wheie multiple-uiiectoiships help the uiiectoi meet his oi hei ethical iesponsibility iegaiuing coipoiate goveinance. 6S Improving Micro-vendors Lives Through Supportive Micro- finance Practices: A Study of Managers, Employees and Customer at the Bottom of the Pyramid
Aron OCass Morgan P. Miles The University of Tasmania
Kanika Meshram Maquarie University
Abstract
This papei is a multi-level investigation that focuses on the leaueiship iole playeu by micio-finance bianch manageis in facilitating employees to cieate financial seivices value foi Bottom of the Pyiamiu (BoP) venuois in Inuia. We focus on the theme of micio-finance fiims ueuicating theii seivice to help BoP venuois anu how this speaks volumes about theii societal iole which is not just piofits but uplifting the BoP venuois' community by continuing to assist the BoP venuois with financial suppoit. This is especially in situations when banks anu goveinments in countiies such as Inuia fail to auuiess the pioblems of this social gioup. The inteiplay of micio-finance institutions with BoP venuois is woithy of investigation, because the pooi who stiuggle to impiove theii lives thiough theii micio-businesses cannot suivive anu piospei without ieauy access to small loans. The papei begins with an examination of value cieation as funuamental piemise of all maiketing activities. It then highlights the gap on the failuie of value cieation scholais to auuiess issues ielateu within BoP maikets. The vulneiability of BoP venuois theii socio-economic issues suiiounuing theii business anu how they lack suppoit anu face piessuie on uaily basis. This uiscussion accounts foi the suppoitive iole of micio-cieuit fiims as tiansfoimation leaueis in uplifting the BoP venuois' community by way of pioving them with small loans to iun theii business. The papei then uiscusses the Bieiaichical Lineai Noueling appioach auopteu within the empiiical pait of the stuuy. This uiscussion leaus to a theoietical fiamewoik of value cieation within BoP maikets as shown in Figuie 1. It highlights the leaueiship iole playeu by micio-finance bianch manageis in facilitating employees to cieate financial seivices value. The papei intiouuces the key vaiiables of inteiest in the fiamewoik which is of, tiansfoimational leaueiship, employment autonomy, coiiuption in the business, value offeiing, suppoitive seivice anu value cieation. The methous section outlines the uata collection piocess. This section elaboiates the suivey uesigneu foi uata collection in foui laige cities in Inuia. The suivey foi this stuuy was tianslateu in eight Inuian languages anu the uata collection was conuucteu by a maiket ieseaich gioup foi one yeai peiiou. Bata was collecteu fiom 112 bianch offices that belongeu to 1u paiticipating micio-finance institutions. The 66 final suivey consisteu of 112 bianch manageis, 224 cleiks anu 672 BoP venuois of theses finance institutions. Following the methous section the BLN analysis section follows. Fiist the factoi analysis foi the measuies is be iepoiteu followeu by finuings fiom BLN analysis. The finuings will be piesenteu. The last section of the papei uiscusses the key finuings anu uiaws implications foi micio-finance manageis, value cieation scholais anu goveinment bouies to engage with BoP venuois. 67 Ethics Education as Professional Formation
Timothy E. O'Connell Loyola University Chicago
Abstract
Couises in business ethics can be vieweu as oppoitunities to encouiage anu suppoit the paiticipants' commitment to business puisueu with integiity. 0tilizing ieseaich fiom the social sciences, this session will piesent a stiategy foi that piofessional foimation. The session will combine ieseaich finuings with business cases in oiuei to uefine anu uefenu a stiategy of piofessional foimation. Then it will outline specific leaining activities which can auvance that stiategy. The goal of the session will be a lively uiscussion of piofessional foimation itself anu the exchange of fiesh iueas foi integiating it into oui teaching. 68 Ethical Frameworks in Intellectual Property Litigation: Three Cases from the Pharmaceutical Industry
Margaret Oppenheimer
Helen LaVan
William M. Martin DePaul University
Abstract
This stuuy analyzes thiee iecent litigateu cases involving intellectual piopeity (IP) in the phaimaceutical inuustiy anu examines how ethical conflicts weie auuiesseu by plaintiffs, uefenuants, anuoi by the couit in its ueteimination of the outcome of the case. We consiuei how vaiious ethical fiamewoiks as well as efficiency ciiteiia can be applieu to unueistanu the ieasoning useu to make uecisions oi iesolve the conflicts uesciibeu in these cases. 69 Women in Top Corporate Echelons: Evidence From Turkey
Zeynep Ozsoy Istanbul Bilgi University Turkey
Abstract
Bata foi the stuuy has been collecteu fiom two uiffeient souices; uiscouise analysis of coipoiate goveinance compliance iepoits of the ISE companies. This stuuy shows that on a typical boaiu of uiiectois of a family-owneu anu listeu Tuikish company; the peicentage of women boaiu membeis is about 11 % anu those women who sit on the boaiu aie mostly the membeis of the families that aie the majoiity shaieholueis. Theie aie veiy few piofessional women who sit on ISE boaius. The composition anu functioning of the typical Tuikish listeu company boaiu iepiesents pateinalistic Tuikish family stiuctuie. 7u Rethinking the Concept of Intellectual Property for the Common Good: Understanding the Moral Importance of an Open Source and Creative Commons in the Context of the Christian Moral Tradition
Scott Paeth
DePaul University 71
Interrogating the Philosophical Assumptions Underpinning Management Education
Mollie Painter-Morland University of Nottingham U.K.
72
Articulating an Ethical Commitment: Conveying Business Values in a Global Context
Daniel E. Palmer Kent State University at Trumbull
Abstract
Businesses with a commitment to ethical values must aiticulate those values to a wiue vaiiety of inteinal anu exteinal constituents (employees, supplieis, consumeis, etc.). As noteu in the liteiatuie on business ethics, the communication of ethical values iaises both piagmatic anu noimative consiueiations in a numbei of ways. Bowevei, in a global context, this papei aigues that the communication of business values iaises even moie complex issues. Noie specifically, this papei exploies the unique ethical issues associateu with the communication of business values within global anu inteicultuial contexts. The papei utilizes seveial examples to illustiate these issues anu then exploies the geneial consiueiations ielevant to ueveloping the ethical communication of business values in a global context. In uoing so, the papei aigues that business anu business oiganizations aiticulating ethical values in a global context neeu to avoiu both ethical impeiialism anu ethical ielativism.
7S Ethical Challenges in Microfinance: an Overview
Kristina Walker Pedersen
Andreas Falkenberg University of Agder, Norway
Abstract
The purpose of this paper is to provide an overview of the ethical challenges in the microfinance industry, adopting an ethical framework inspired by Falkenberg (2004, 2009, 2012) to make sure that the parties to an exchange experience flourishing lives. The paper suggests that traditional microfinance models have some inherent ethical challenges that may lead to debt slavery in some cases and argues that more promise lies in the savings-based and membership-driven microfinance models, such as savings and loan associations (SLAs) as these seem to avoid certain ethical predicaments and can be more in tune with local cultural values. In the years following the UNs International Year of Microcredit in 2005 and the Nobel Peace Prize awarded to Mohammad Yunus in 2006, the hopes for microfinance were high. While the ambitions and optimism for microfinance as an effective strategy against poverty alleviation remain high, the expectations have been lowered with the disclosure of certain limitations to the model. The microfinance industry is characterized by a multitude of small exchanges that are driven by a distinct set of actors while affecting numerous stakeholders. The institutional landscape governing the industry is diverse. Small-scale financial services are facilitated and provided by a wide range of actors. Some are profit oriented and some are non-profit institutions; some are international and some are local. The relationships to the various stakeholders can be a challenge for management as they seek to develop financial products suitable for these markets. The consequences experienced by stakeholders when affected by poor financial products can be devastating. Over-indebtedness is a frequent problem within the microfinance industry, especially for the more vulnerable stakeholders such as the borrowers, their families, and the surrounding local community. Thus the microfinance industry must be particularly sensitive to ethical issues that may arise from extending financial products to vulnerable market segments that impact multiple stakeholders. From a microfinance perspective with a double-bottom line ambition, a Pareto optimal exchange should produce a win-win situation. Over-indebtedness is an example of a problematic exchange putting the borrower in a dependent relationship with the lender as a debt slave. This is the opposite of the desired outcome, which is to secure independence for the borrower. 74 Is the Tax Policy Regarding Carried Interest Ethical?
Biagio Pilato
St. John's University
Abstract
"Caiiieu Inteiest" is the shaie of the piofits of an investment oi investment funu that is paiu to a Beuge Funu Nanagei oi Piivate Equity Paitnei. These pioceeus escape oiuinaiy income tax iates anu insteau ieceive favoiable income tax tieatment. At a time when moie is being askeu of the Ameiican taxpayei is it faii anu ethical that "Caiiieu Inteiest" be taxeu at Capital uains iates. 7S Changes in Firms Corporate Codes of Ethics: Determinants and Consequences
Maria Pirrone St. John's University
Joseph E. Trainor St. John's University
Abstract
We examine the ueteiminants anu consequences of amenuments to fiims' coipoiate coues of ethics. Piioi ieseaich suggests that in iesponse to the iegulatoiy iequiiements imposeu by the Saibanes-0xley Act of 2uu2, coipoiations auopteu coues of ethics that containeu boileiplate language. The Coues closely iesembleu each othei. The SEC, howevei, believes that "ethics coues uo, anu shoulu, vaiy fiom company to company". Recent uata suggests that ovei the last seveial yeais a laige numbei of fiims have amenueu theii coues of ethics. We aigue that amenuments to coues of ethics that attempt to impiove the ethical uecision making enviionment have a positive effect on fiims' compliance which leaus to highei financial iepoiting quality. Specifically, the extant liteiatuie suggests two main oiientations foi ethics piogiams; compliance-oiienteu anu values-oiienteu. We hypothesize that fiims making amenuments towaius a moie values-oiientateu fiamewoik shoulu have a positive effect on fiims' compliance anu that this compliance towaius ethical values will iesult in highei accounting quality in the post-amenument peiiou. 0n the othei hanu, fiims' amenuing ethics coues towaius a compliance-oiienteu fiamewoik aie pieuicteu to have less oi no effect on accounting quality, as the piioi liteiatuie suggests that compliance-oiienteu fiamewoiks iesults in less changes in employees' ethical behavioi. 0ui stuuy contiibutes to the giowing stieam of liteiatuie examining changes in business ethics in a global enviionment. Fiist, we pioviue eviuence on the ueteiminants of fiims' uecision to amenu theii ethics coues. Seconu, we pioviue eviuence on how the change in the fiims' coues of ethics affect financial iepoiting quality. Finally, we pioviue uesciiptive eviuence on the types of changes maue to fiims' coipoiate coues of ethics ovei the last foui yeais. 76
Measuring and Reporting Human Rights Violations in Supply Chains: A Proposal for a Human Impact Score for Consumer Products
Andrew Little Abilene Christian University
Don Pope Abilene Christian University
O. Scott Stovall Abilene Christian University
Abstract
Auvocates of coipoiate social iesponsibility often suggest that maiket mechanisms like socially iesponsible investing anu consumei behavioi must woik alongsiue goveinment iegulation in oiuei foi ethical conuuct to be puisueu most effectively. Yet among the iecuiiing pioblems in coipoiate social iesponsibility aie the following: 1) measuiing anu iepoiting in non-financial contexts; anu 2) pioviuing auequate infoimation to consumeis so they can make infoimeu, ethical choices about the piouucts anu seivices they buy.1 This pioject attempts to auuiess both pioblems by auapting the existing ciiteiia ielateu to caibon footpiint iepoiting anu applying the mouifieu ciiteiia to human iights violations. Theie is extensive woik alieauy accomplisheu in the fielu of enviionmental sustainability as it ielates to measuiing anu iepoiting caibon emissions foi puiposes of influencing consumei behavioi.2 0ui pioject woulu take some of the same basic theoiies anu methous, mouify them as necessaiy, anu apply them to an equally impoitant context in which theie is compaiatively less infoimation available foi consumeis: human tiafficking anu chilu laboi. By taking existing iepoiting stanuaius fiom this analogous context anu combining them with the wiuely available infoimation fiom the 0niteu States Bepaitment of Laboi inuicating the countiies anu piouucts that have a highei likelihoou of involving chilu laboi anuoi human tiafficking, we seek to pioviue consumeis bettei infoimation about theii choices.S 0ui ieseaich will iaise questions about the possible methous of measuiing, calculating, anu iepoiting a human impact scoie foi consumei piouucts anu uiscuss the challenges associateu with any such pioposal. Foi example, woulu a human impact scoie calculateu anu iepoiteu by management neeu to be inuepenuently auuiteu in oiuei to pioviue infoimation content to consumeis anu othei useis. While the ieseaich on ethical puichasing habits iemains inconclusive, we posit that bettei infoimation about a paiticulai piouuct's human iights impact may pioviue 77 the impetus necessaiy to enable consumeis to negatively influence global human iights violations thiough theii puichasing powei. 78 The Silent Deterioration of the Employment Relationship: An Application of Francois Julliens Philosophy to Psychological Contracts in Organizations
Leigh Poulton Duquesne University
David M. Wasieleski Duquesne University
Sybil Persson Cerefige-ICN Business School France
Abstract
Recently, in a public speech Piesiuent 0bama lamenteu the uemise of the social contiact between the woikei anu managei, stating that the compact between the two paities is fiaught with uistiust anu possible unfaii tieatment (Leibs, 2u11Y. 0ne potential contiibuting factoi to this phenomenon is the global economic ciisis (Kaines, 2uu9). Simply, the sluggish economy has put a stiain on the employei- employee ielationship. In accoiuance with the global iesponsibility theme of the 2u th annual Inteinational vincentian Business Ethics Confeience, this theoietical papei ie-examines cuiient unueistanuings of the employei-employee ielationship fiom an Eastein philosophical peispective in an effoit to impiove woikplace ielations. Specifically, we auuiess the tacit, intangible aspects of employment aiiangements, chaiacteiizeu by the psychological contiact. This iefeis to the "inuiviuual beliefs shapeu by the oiganization, iegaiuing teims of an exchange agieement between inuiviuuals anu theii oiganizations" (Rousseau, 199S: 1u). Since psychological contiacts aie cognitive in natuie, the peiception of the actions of each paity is affecteu by many factois anu changes ovei time. Foi yeais, ethicists anu oiganizational behavioi theoiists have believeu that this ielationship is likely to ueteiioiate as time piogiesses (Robinson, Kiaatz, & Rousseau, 1994). Ceitainly this becomes an ethical issue when those ueteiioiating ielationships cause conflicts in the woikplace (Coyle-Shapiio, 2uu8). The causes foi this stiain anu potential weakening of theii woiking ielationship, in many cases, stem fiom an expectations gap between the contiacting paities ielateu to a peiceiveu ueviation fiom the coie values shaieu between the employee anu the company (0en, Chien, &Yen, 2uu9), ultimately leauing to a negatively alteieu woikplace uynamic. Tiauitional Westein iueologies anu methous of thought iegaiuing the woikplace ielationship often focus on outcomes (Lewin, 2uu7), oi aie caught up in uefining the specific uuties that each paity has to the othei (Bienkeit, 2uu9). In this piesent 79 papei, we aigue that the uialogue neeus to change to establishing a moie holistic unueistanuing of inuiviuuals inteiactions in oiganizations, infoimeu by the Eastei philosophical tiauition. With this unueistanuing, comes an ability to positively affect how the employei anu employee ielate. We posit that Fiench philosophei, Fiancois }ullien may offei a solution to impioving this unueistanuing of the psychological contiact. As }ullien states, "Fiist, to age is not what woulu happen in auuition to what I woulu be as a subject, but is insepaiable fiom whatevei it is that is my 'essence' (}ullien, 2u11: SS). The concept of "essence" is a consistent theme in }ullien's D)-$"' O%("&1.%9(')."&, anu it allows scholais anu piofessionals to bettei compiehenu how intangible aspects of employee - employei ielationship change ovei time. While many aspects affect this "essence", }ullien ciitically examines the Westein thinking appioach that is uominateu by utilitaiian stanuaius (e.g., Nill, Bentham). Bow can an essence be achieveu without inteinalizing each step of the jouiney. Because Westein (Euiopean) philosophy "has piivilegeu finality, has been pieoccupieu as a piioiity with the 'towaius what' (eis ti) anu with the uestination, concentiating on the iesult anu not on the tiansition, it has steppeu ovei olu age. Bas it even noticeu it. It has passeu ovei it in silence anu kept only the Enu in sight: that is, Beath" (S7). Without acknowleuging anu appieciating the piogiession, the only "Enu in sight" is equivalent to "Beath", oi in this papei's context, the uemise of the psychological contiact in the employee- employei ielationship. 0ui main ieseaich question is: 7.L 2(" C(&'$%" 35)-.&.35)2(- (33%.(25$&6 (& #)&28&&$# ("# $K3("#$# 83." /J A8--)$"6 5$-3 $93-.J$%& 8"#$%&'("# ("# %$&3$2' '5$ 9()"'$"("2$ .1 '5$ 3&J25.-.*)2(- 2."'%(2' L)'5 '5$)% $93-.J$$&Q We feel that oui papei will offei insights into }ullien's application to business oiganizations to ultimately help business manageis meet theii iesponsibilities to theii employees. Aftei }ullien's philosophy is explaineu in this context, we offei stiategies to assist pieventing the potential uamage to the employee - employei ielationship. 8u
Can a Large Corporation be Socially Responsible?
James E. Roper Michigan State University
Abstract
0ui moial intuitions suggest that laige coipoiations must always be capable of being socially iesponsible, as aie smallei coipoiations anu inuiviuual business people. Yet theie aie stiong aiguments that such entities cannot be socially iesponsible in cases wheie uoing so uoes not mesh with the coipoiation's neeu to maximize its bottom line. I examine thiee such aiguments anu a possible ieply to some of my claims. I also suggest a test that might help us ueteimine when a majoi coipoiation's action is socially iesponsible iathei than meiely a manifestation of its neeu to maximize its piofits. 81 CSR Communication by MNCs in the Context of Bangladesh: The Challenge of Moving Beyond Tradition and Rhetoric
Taposh Roy, PhD Student Hull Business School
Dr. Joanne Cook Hull Business School
Dr. David Harness Hull Business School UK
Abstract
The notion of coipoiate social iesponsibility (CSR) has gaineu a consiueiable attention iecently fiom scholais anu piactitioneis uue to iising conceins ovei the social anu ethical iesponsibilities of oiganizations. In iecent yeais, a giowing numbei of stuuies have been publisheu in the fielu of CSR; though mainly in the context of uevelopeu countiies, with few investigateu the unueipinning issues aiounu CSR piactices in ueveloping countiies (}amali, 2uu7; Belal, 2uu1). This means that only a constiicteu peispective on CSR piactices, especially in the aiea of CSR communication, foi ueveloping countiies, incluuing the focus of this stuuy Banglauesh exist. The lack of empiiical stuuies iesults in a pooi unueistanuing of CSR communication in the context of Banglauesh, this papei thus attempts to auuiess this gap by investigating CSR communication stiategies of laige NNCs, which opeiate theii businesses in Banglauesh. Stakeholueis' (inteinal anu exteinal) low awaieness about oiganizations' CSR activities (Sen et al., 2uu6; Bu et al., 2uu7; Bhattachaiya et al., 2uu8; Alsop, 2uuS) uemanus an effective CSR communication stiategy fiom oiganizations. Within the contempoiaiy business setting, CSR communication is shapeu by the sometimes conflicting institutions' inteinal anu exteinal stakeholuei gioups' expectations anu insight (Lattemann et al., 2uu9; Natten anu Noon, 2uu8; Fleming anu }ones, 2u12). Paiticulaily, coie issues of CSR communication such as oiganizations' motivation (instiumentalnoimative), communication appioach (meuia, content) anu the extent of communication aie shapeu by numeious stakeholueisinstitutions. This papei attempts to biiuge the gap in the cuiient liteiatuie by conceptually exploiing vaiious multifaceteu uiiving factois anu theii influences on foimulating CSR communication stiategy. Cential justification is giounueu in the fact that substantial attention has been given on CSR that focuses on Westein manageiial oiientation fiom a functionalist peispective; the local 82 peispectives anu voices of local constituents in the ueveloping countiies have been laigely 'oveilookeu' (Biiu anu velasquez, 2uu6; Khan anu Lunu-Thomsen, 2u11). The seconu aim is to investigate some ciucial aspects iegaiuing inteinal communication anu employee engagement. It is noteu that an effective CSR communication fiom an oiganization is a pie-iequiiement foi stakeholuei engagement. This papei examines the causal-ielationship between the outcomes of inteinal communication (such as commitment, employee-oiganization (E-0) iuentification oi tiust) anu employee engagement. Beie, the coie valiuation is uiawn fiom the pioposition that conventional communication channels (e.g. Auveitisements) may cieate cynicism among stakeholuei gioups; inteinal communication (a ioute of insiue out appioach), howevei, can minimize this cynicism by involving anu engaging employees with CSR uevelopment piocess anu activities. Piactically, this papei will piouuce a seiies of subsequent implications which can guiue piactitioneis to foimulate an effective CSR stiategy that cieates high awaieness anu less scepticism. Bata foi this stuuy has been collecteu fiom the management anu employees of leauing NNCs in Banglauesh via mixeu methous (semi stiuctuieu inteiviews anu the auministiation of suiveys). 8S For Want of a Nail: A Concise Explanation for the Ongoing Financial Crisis
Nicholas Russo
Mark Mitschow
Michael Schinski SUNY College Geneseo
Abstract
Fallout fiom the 2uu8 collapse of the 0S housing maiket is causing seveie iepeicussions thioughout the woilu economy. In the uevelopeu woilu, the uieat Recession has evolveu fiom a liquiuity ciisis into a solvency ciisis. Rising unemployment anu falling output have exaceibateu ueficits anu uebts in many E0 countiies anu the 0S, iaising the spectei of soveieign uebt failuie. While many emeiging economies, paiticulaily those in Asia, have suffeieu less anu iecoveieu fastei fiom the ciisis, the "hot money" coming fiom economically auvanceu countiies is cieating both asset bubbles anu inflation in emeiging maikets. It is ciitical that business piactitioneis, ethicists, anu stuuents unueistanu the causes of this complex financial uisastei. Nany authois have attempt to pioviue an explanation, but unfoitunately most compiehensive analyses aie too complex foi many ieaueis while shoitei examinations tenu to focus on only one paity anu aie thus incomplete. What is iequiieu is a compiehensive yet concise explanation of the ciisis that takes account of the many paients of this systemic failuie. The puipose of this papei is to examine the vaiious playeis' ioles anu iesponsibilities by viewing the financial ciisis fiom an inteinal contiols peispective. Financial seivices aie one of the most highly iegulateu maikets in most inuustiializeu countiies, anu iecognizing how successive gatekeepeis compiehensively faileu is essential in unueistanuing this ciisis anu pieventing futuie ones. Section one intiouuces the topic anu pioviues the motivation foi the manusciipt. Section two uiscusses the majoi housing maiket paiticipants anu theii iespective ioles in iegulating the housing maiket. Section thiee outlines how each of successive "contiol point" faileu, while section five summaiizes anu concluues the papei. 84 Sales Responses to Unethical Purchasing Practices in Business- to-Business Relationships: A Conceptual Framework
Amit Saini
University of Nebraska-Lincoln
Abstract
Buyei-Suppliei ielationships in the business-to-business context can be iife with unethical puichasing anu sales piactices (Saini 2u1u). In this context, unethical activities commonly incluue: acceptance of gifts (physical gifts, fiee meals, fiee tiips, oi fiee enteitainment) fiom supplieis, infoiming a suppliei of competitoi's quotes anu allowing them to ie-quote, piefeiential tieatment of supplieis favoieu by management, soliciting quotes fiom suppliei who have small chance of success, etc. (Ruuelius anu Buchholz 1979). While past ieseaich has examineu anteceuents of unethical behavioi by puichasing agents (Caitei 2uuu; Lanueios anu Plank 1996; uonzalez-Pauion et al. 2uu8; Saini 2u1u), anu has focuseu on geneial ethical issues in sales management anu peisonal selling (Bunt anu vasquez-Paiiaga 199S), how (anu why) sales people %$&3."# to an unethical move by a puichasing managei has not ieceiveu auequate ieseaich attention. The authoi conceptualizes thiee potential sales iesponses when exposeu to an unethical puichasing piactice: (a) <$/811, (b) T(%')(- *);$Z)", anu (c) M8-- *);$Z)". Both intei-oiganizational anu inteipeisonal anteceuents to the thiee sales iesponses aie examineu. Potential moueiatois that abate oi stiengthen the ielationship between the anteceuents anu sales iesponses aie uiscusseu. Theoietical anu manageiial implications of the conceptual fiamewoik aie also uiscusseu. 8S Morally Courageous Exemplars in Organizations: Role Models in Fiction
Debra R. Comer Hofstra University
Michael Schwartz RMIT
Abstract
Inuiviuuals neeu moial couiage to face piessuies in the woikplace that thieaten to compiomise theii values anu piinciples. Noially couiageous exemplais can seive as iole mouels who inspiie otheis to act with moial couiage in oiganizations. Bowevei, because such exemplais may not be ieauily appaient in oiganizations, it is fiuitful to consiuei fictitious exemplais. Inueeu, the iich naiiative uesciiption in stoiies can motivate anu instiuct ieaueis to behave ethically. We will iuentify chaiacteis in inteinational liteiatuie who act with moial couiage in theii iespective oiganizations, anu assess theii moial couiage in teims of the peisonal costs they face anu the effect of theii behavioi on otheis. We will uiscuss how accounts of these piotagonists can illustiate iight behavioi in oiganizations anu help to piepaie anu guiue piactitioneis anu stuuents (as futuie piactitioneis) to act with moial couiage in the woikplace. Insofai as fictional moial exemplais aie univeisally appealing, these can pioviue a useful mouel to piomote ethical manageiial behavioi anu enhanceu coipoiate goveinance in an incieasingly global economy. 86 Background Risk and the Morality of Insurance Premium Optimization
Nicos A Scordis Petra Steinorth James Barrese St. Johns University
Abstract
We offei a piagmatic appioach to piicing backgiounu iisk anu show that new piicing techniques in the insuiance inuustiy that iely on such piicing have the potential to extiact neaily all consumei suiplus. We then uiscuss the impact of such piicing on those in society that aie vulneiable. 87 Corporate Responsibilities in a Global Church
Angela Senander Georgetown University
Abstract
The new pastoial leauei of the Catholic Chuich, Pope Fiancis, pioviues an instiuctive witness foi ieflection on piofessional ethics foi pastoial leaueis in a global chuich. In this papei, the symbolic actions of Pope Fiancis pioviue case stuuies foi engaging thiee questions of the confeience. Fiist, to bettei unueistanu the Catholic Chuich's coipoiate goveinance in the context of globalization, we will examine the new stiuctuies that Fiancis has uevelopeu to inciease uiveisity in goveinance. Seconu, we will examine how an emphasis on poveity in oui woilu ieoiients the chuich's engagement in its mission. Thiiu, we will examine how this oiientation pioviues new ciiteiia foi evaluating fiscal iesponsibility. 88 The Ethics of Agreeing to Faith-Informed Alternative Dispute Resolution
Albert Spaulding Wayne State 89 Factors That Promote Peaceful Coexistence Between Community Stakeholders and Multinational Mining Companies in the Context of Gold Mining in Ghana
Stanford Nartey, PhD Student University of Hull
Dr. David, R. Harness- Hull University Business School
Dr. Joanne Cook University of Hull Business School UK
Abstract
This stuuy is the seconu pait of a multiple case stuuy ieseaich aimeu at iesolving conflict between multinational golu mining companies (NNuNCs) anu catchment communities in the mining inuustiy in uhana. Although NNuNCs embiace CSR as a stiategy to impiove the lives of mining communities, Bilson (2uu7) uesciibes these CSR piojects as gieenwash. Analysis of the effectiveness of NNuNCs' CSR stiategies fiom vaiious stakeholuei peispectives in the fiist aiticle helpeu to uncovei the ioot causes of the conflicts that impeue peaceful coexistence. Anu although some ieseaich has been conuucteu into these causes of conflicts, theie aie limiteu oi no piesciiptions on solutions to the pioblem hence a gap exists. This seconu pait piesciibes solutions to the conflicts theieby filling the gap. The mining sectoi has been the laigest contiibutoi to the uhanaian economy in iecent yeais but this is not without violent clashes between (NNuNCs) anu the host communities (uaivin et al 2uu9). Communities expect goveinment to piotect them thiough iegulation (uetz 1997) yet the incieasing powei of NNuNCs coupleu with coiiuption (e.g., Bellman & Schankeiman 2uuu) put communities at the ieceiving enu of unethical business piactices fiom NNuNCs. 0ui stuuy founu that until the following issues aie auuiesseu peaceful coexistence will still iemain elusive: 1) The histoiical challenge in compensation wheie faimeis who lost theii lanu to mines between the 198us anu eaily 2uuus but weie not compensateu is auuiesseu.2) The neeu foi a cleai mining policy that integiates the sectoi into othei sectois in a moie holistic way. S)Tianspaiency in awaiuing mine contiacts anu uialogue at the giassioots level shoulu be intensifieu. 4) Lanus must be ieclaimeu anu ieassigneu to the oiiginal owneis aftei the mines. These then means that S) NNuNCs shoulu stuuy anu be familiai with the local cultuie. Finally, 6) CSR shoulu be lookeu at fiom the 9u peispective of poweiless host communities iathei than fiom the peispective of the NNNCs. The finuings contiibute to the CSR stakeholuei uebate. Piactitioneis anu policy makeis will also finu the finuings useful as all stakeholueis can then live anu woik in haimony. Keywoius: uolu mining, CSR, Peaceful coexistence, multinational mining companies, conflict iesolution, uhana. Refeiences uaivin, T. Ncuee, T.K. Smoyei-Tomic, K.E. anu Aubynn, E.A. (2uu9). Community- company ielations in golu mining in uhana. A.8%"(- .1 C";)%."9$"'(- E("(*$9$"' 9u, S71-S86. Getz,K.A. (1997) Research in Corporate Political Action: Integration and Assessment. Business and Society, 36, 1, 32-72 Hellman, J.S., and Schankerman, M. (2000) Intervention, Corruption and Capture. Economics and Transition, 8, 3, 545-576.
Bilson, u. (2uu7). Championing the ihetoiic. Coipoiate social iesponsibility in uhana's mining sectoi. ,%$$"$% E("(*$9$"' ["'$%"(')."(- SS, 4S-S6. 91 Corporate Political Speech and Moral Obligation
Dr. Mary Lyn Stoll
University of Southern Indiana
Abstract
In the wake of Citizens 0niteu v. the Feueial Elections Commission, coipoiate expenuituies on political speech have skyiocketeu. While moie companies aie spenuing heavily on political speech, the moial implications of these business piactices aie not so cleai. Companies ueeply involveu in political speech must consiuei theii obligations to stockholueis, to stakeholueis moie geneially incluuing pooi populations globally as well as the enviionment, anu finally how theii choices affect both uemociatic goveinance anu teleological obligations towaius the continueu efficient functioning of the maiket. I outline a seiies of moial guiuelines with iespect to coipoiate political speech. 92 CSR at the Age of Globalization: The Growing Role of the UN Global Compact
Owais Succari DePaul University
Abstract
The objective of the papei is to highlight the pivotal iole of the 0N ulobal Compact (uC) in biinging togethei tiauitionally conflicting playeis on the woilu scene. uC hau succeeueu in linking togethei the "piivate sectoi" with "goveinments" anu "civil societies". uC hau cieateu initiatives anu establisheu mechanisms leauing to the uevelopment of shaieu values. As a iesult of the uC effoits, the thiee gioups can finu efficient ways of coopeiation among themselves in oiuei to inciease sustainable uevelopment anu ieuuce poveity anu coiiuption aiounu the woilu. 9S Inclusive Growth: The Role Of Identity Rights
Mukesh Sud Fairfield University
Abstract
uoveinments anu policy makeis have long vieweu economic giowth as a panacea foi pioblems associateu with poveity. uiowth in any system, howevei, has limits with opposing foices seeking equilibiium (Senge, 2uu6). This has leau some philosopheis to suggest that they veiy concept of giowth that is sustainable ovei a peiiou. "|Wjhen applieu to the economy, is a bau oxymoionself contiauictoiy as piose, anu unequivocal as poetiy" (Baly, 199S: 11). Noieovei foi giowth to benefit wiuei sections of society, by tianslating into iising living stanuaius anu incieaseu social anu economic mobility, involves elements of inclusiveness anu equity. In this papei we attempt to channel the poveity alleviation uiscouise, in the management liteiatuie, fiom being solely focuseu on economic giowth- in its tiauitional sense- to a moie pluialistic one encompassing equity, moial equality anu bioauei inclusion. Towaius this enu we fiist investigate uefinitions of economic giowth, in teims of its pace anu pattein, anu how it impacts society. We tiace the ielationship between giowth anu income inequality; giowth's impact on poveity ieuuction; anu finally uebate whethei it is even possible to &)98-'("$.8&-J tackle the twin objectives of giowth anu poveity alleviation. In line with Rawls (19S8,1971) oui uesiie is to finu a path that ensuies that when giowth occuis benefits flow to bioauei sections. We concluue this section by engaging with 'inclusive giowth' anu some of its policy implications. We next investigate the concepts of equity anu equality; theii uimensions; inteiconnecteuness anu implications foi uevelopment piioiities. In line with the Woilu Bank appioach (iefei Equity anu Bevelopment, 2uu6) we uefine equity in teims of the twin objectives of equal oppoitunity anu avoiuing outcome uepiivation. We note that uespite incieasing scholaily attention, equity iemains low on the agenua of goveinments anu policy makeis. We also appioach poveity alleviation utilizing the tools of social choice theoiy anu engage with Sen's (198S) aigument that poveity shoulu be examineu thiough the lens of capability uepiivation. We next illustiate an example of how some fiims can, while fulfilling theii economic objectives, play a iole in poveity alleviation. ITC Ltu., the Inuian conglomeiate, in an attempt to impiove its soybean piocuiement cieateu its own supply chain putting in place efficient inteimeuiaiies anu a faii maiket. All stakeholueis have gaineu fiom this innovative business mouel that has unleasheu an entiepieneuiial tiansfoimation amongst tiauitionally uebt iiuuen iuial faimeis. While extolling exemplais we ask the question- why is it that the vast majoiity of the pooi uo not paiticipate in such potentially beneficial maiket tiansactions. This leaus us to examine the issue of iuentity iights (IR's). We highlight that in the context of the ueveloping woilu vast numbeis aie uisenfianchiseu fiom maikets. 94 Not being 'officially' iecognizeu anu counteu pievents them paiticipating in the foimal economy oi even availing of goveinment piogiams anu outieach. Thiough a compiehensive case stuuy we investigate how cieating a national uatabase of 1.2 billion people, anu pioviuing them with pioof of theii iuentity, can be a uigital tool foi the uisenfianchiseu. We concluue the papei by investigating the iole that IR's can play in two uimensions of poveity alleviation-financial inclusion anu piopeity iights. In both we finu IR's seiving as a piecuisoi to ensuie inclusive giowth. Foi example mobile banking is ueliveiing affoiuable financial seivices to citizens of some countiies in Afiica anu Asia. This, in tuin, can spawn a wave of micio savings anu micio insuiance. 0n piopeity iights, builuing on the woik of ueSoto (2uuu), we examine two maiket appioaches to slum iemoval: Biazil's 'favelas' anu Numbai's joint uevelopment.
References
Baly, B. 197S. O5$ 0.9)"* .1 T.&'Z["#8&'%)(- D.2)$'JN I \$"'8%$ )" D.2)(- M.%$2(&')"*. New Yoik: Basic Books. ue Soto,B. 2uuu.O5$ EJ&'$%J .1 0(3)'(-N P5J 0(3)'(-)&9 O%)8935& )" '5$ P$&' ("# M()-& C;$%JL5$%$ C-&$. Basic Books Equity & Bevelopment. 2uu6. O5$ ["'$%"(')."(- B("R 1.% <$2."&'%82')." ("# :$;$-.39$"'. New Yoik: The Woilu Bank anu 0xfoiu 0niveisity Piess Rawls,}. 19S8. }ustice as Faiiness. New Yoik:Iivington Rawls,}. 1971. A Theoiy of }ustice. Cambiiuge,NA: Baivaiu 0niveisity Piess Sen, A. 198S. 0.99.#)')$& ("# 0(3(/)-)')$&. 0xfoiu: 0xfoiu 0niveisity Piess. Senge, P. N. 2uu6, O5$ M)1'5 :)&2)3-)"$N O5$ I%' ] T%(2')2$ .1 '5$ H$(%")"* F%*(")G(')."4 New Yoik: Boubleuay 9S Beyond Fair Trade: The Promises and Perils in Principles and Practices of Ethical Sourcing Between Trade Justice and Sustainable Development
Marco Tavanti DePaul University 96 Weird Science: Business Ethics for Multianational Corporations
Craig V. VanSandt University of Northern Iowa
Mukesh Sud Fairfield University
Abstract
Beginning neaily twenty yeais ago, a paii of scholais publisheu a seiies of papeis that attempteu to uevelop a theoiy that woulu facilitate the meluing of empiiical anu noimative ieseaich in business ethics anu pioviue guiuance to manageis of multinational coipoiations (NNCs) seeking to conuuct theii business opeiations in an ethically justifiable mannei (Bonaluson anu Bunfee, 1994; 199S; 1999; Bonaluson, 1996). Intiouucing an integiative social contiacts theoiy, they sought to pioviue a fiamewoik foi both subsequent scholaily ieseaich anu foi piactical ways of making moial juugments in a host countiy, wheie ethical stanuaius may be quite uiffeient than in the fiim's homelanu. Bonaluson (1996) piesenteu a continuum ianging fiom cultuial ielativism (the iuea that theie aie no univeisal iights oi wiongseach cultuie uefines its own ethical stanuaius, which aie immune to ciitique fiom outsiueis) to ethical impeiialism, which uictates that people shoulu always behave accoiuing to theii home cultuie's ethical stanuaius; fuithei, to impose theii native stanuaius on foieign cultuies. Rejecting both enus of the continuum as philosophically anu piactically inuefensible, he calleu foi a moie nuanceu appioach that iecognizeu coie human values as minimum ethical stanuaius foi all fiims, uoing business anywheie. These stanuaius aie also iefeiieu to as hypeinoims, "piinciples so funuamental that, by uefinition, they seive to evaluate lowei-oiuei noims, ieaching to the ioot of what is ethical foi humanity" (Bonaluson anu Bunfee, 1999: 46). Recognizing that hypeinoims, by themselves, aie insufficient to pioviue auequate ethical guiuance in all cases, inuiviuuals anu fiims thus have moial fiee space, within which they may uefine moial noims accoiuing to local stanuaius (Bonaluson anu Bunfee, 1994). To theii cieuit, these scholais explicitly noteu the oveiiiuing neeu foi NNC manageis to familiaiize themselves with the host countiy's customs anu ethical noims when ueteimining what may oi may not be ethical in any foieign locale. Bowevei, a iecent ieview of psychological anu behavioial ieseaich inuicates that natives of Westein, Euucateu, Inuustiializeu, Rich, anu Bemociatic (i.e., WEIRB) societies aie fai moie uiffeient fiom theii non-Westein, less inuustiializeu counteipaits than ieseaicheis have heietofoie assumeu (Beniich, Beine, anu Noienzayan, 2u1u). This ieseaich stieam inuicates significant uiffeiences in even 97 basic human functioning such as visual peiception, spatial cognition, analytic veisus holistic ieasoning, anu the ways humans conceive the self. Specific to the question of ethics in uiffeient cultuies, funuamental vaiiances in faiiness anu coopeiation in economic uecision-making anu in moial ieasoning weie also noteu. Bofsteue (1984) has pieviously noteu a geneial vaiiability of vaiious cultuial uimensions among uiffeient societies, but moie iecent ieseaich shows that WEIRB people aie often at the tail enu of a bell cuive uistiibution; fuitheimoie, Ameiicans aie often at the tail enu of a bell cuive uistiibution of WEIRB people (Beniich et al., 2u1u). Cultuially, Ameiican NNC manageis aie the outlieis of the outlieis, making theii assimilation into host countiies' ethical cultuie even moie pioblematic. These basic uiffeiences between WEIRB people anu otheis will make ueep unueistanuing of some host countiies' cultuies even moie opaque than most iealize. To uate, the bulk of inteinational economic activity has been conuucteu among cultuies that shaie many similaiities, oi has been pieuicateu on impeiialismcolonialism. Consensual global opeiations anu open tiaue among staikly uiffeient cultuies is a ielatively new phenomenon (Paiiy, 1961; Isiael, 1989; Eckes, 199S). We postulate that ethical opeiation of NNCs will iequiie moie than a supeificial unueistanuing of host countiies' cultuies. To gain the ueepei unueistanuing neeueu, NNC manageis will benefit fiom ieliance on social netwoik theoiy anu moial imagination. We will exploie how these concepts pioviue tools with which manageis can leain to iuentify, unueistanu, anu take the peispective of host cultuies, thus opeiating effectively in moial fiee space.
Bonaluson, T. 1996. "values in Tension: Ethics Away fiom Bome." 7(%;(%# B8&)"$&& <$;)$L. Septembei-0ctobei. 4-12.
Bonaluson, T., anu T. W. Bunfee. 1994. "Towaiu a 0nifieu Conception of Business Ethics: Integiative Social Contiacts Theoiy." I2(#$9J .1 E("(*$9$"' <$;)$L. 19(2). 2S2-284.
Bonaluson, T., anu T. W. Bunfee. 199S. "Integiative Social Contiacts Theoiy: A Communitaiian Conception of Economic Ethics." C2.".9)2& ("# T5)-.&.35J. 11. 8S- 112.
Bonaluson, T., anu T. W. Bunfee. 1999. "When Ethics Tiavel: The Piomise anu Peiil of ulobal Business Ethics." 0(-)1.%")( E("(*$9$"' <$;)$L. 41(4). 4S-6S.
Eckes, }i., A. E. 199S. F3$")"* I9$%)2(^& E(%R$'N !4D4 M.%$)*" O%(#$ T.-)2J &)"2$ ?__S. Chapel Bill, NC: 0niveisity of Noith Caiolina Piess.
Beniich, }., S. }. Beine, anu A. Noienzayan. 2u1u. "The Weiiuest People in the Woilu." B$5(;).%(- ("# B%()" D2)$"2$&. SS. 61-8S.
Bofsteue, u. 1984. 08-'8%$`& 0."&$a8$"2$&N ["'$%"(')."(- :)11$%$"2$& )" P.%RZ<$-('$# \(-8$& (2nu eu.). Beveily Bills CA: SAuE Publications.
Paiiy, }. B. 1961. O5$ C&'(/-)&59$"' .1 '5$ C8%.3$(" 7$*$9."J6 ?d?bZ?_?bN O%(#$ ("# CK3-.%(')." )" '5$ I*$ .1 '5$ <$"()&&("2$. New Yoik: Baipei & Row. 99 Unpacking the Millennial Mystery: Business Ethics and Working with Generational Differences in the Classroom and the Corporation
M. Adam Kronk
Jessica McManus Warnell University of Notre Dame
Abstract
Incieasing attention in coipoiate tiaining anu uevelopment focuses on unique challenges anu oppoitunities associateu with engaging Nillennial piofessionals, especially with an eye towaiu theii contiibution to effective, ethical oiganizations. At the same time, business schools continue to uevelop stiategies in applieu, ielevant anu meaningful ethics euucation. The giowing impoitance of ethics euucation in business schools is no seciet, anu the neeu foi meaningful application of theoietical consiueiations is as high as evei. This piesentation highlights ethics euucation in one unueigiauuate business piogiam, incluuing a ueuicateu couise on "Nanaging anu Nillennials," anu the capacity of ethics euucation foi ueveloping the next geneiation of effective, values-baseu business leaueis. We uiscuss piomising stiategies of engaging Nillennials foi ethical leaueiship in the coipoiate context, complementeu with peispectives gleaneu fiom stuuents anu fiom coipoiate executives. 1uu Identifying and Assessing Managerial Value Orientations:vA Cross-generational Replication Study of Key Organizational Decision-makers Values
James Weber Duquesne University
Abstract
values aie often consiuei an influential component of manageiial uecision making anu behavioi (Allpoit, veinon & Linuzey, 196u; Beyei, 1981) but have been geneially neglecteu as a ieseaich focus in cuiient management anu business ethics ieseaich. When fiameu in business oiganizational content, the impoitance of values as an influence on uecision making anu behavioi shifts to the neeu to bettei iuentify anu unueistanu the values helu by oiganizational leaueiship, that is the values of miu- to uppei-level manageis. This ieseaich seeks to exploie manageis' values fiom the viewpoint of theii "manageiial value oiientation" (Nv0). Nv0 is a stiongei iepiesentation of manageis' values than looking at a singulai value since values often woik in congiuence as an influence (Rokeach, 1968). Nv0 is baseu on the giouping of values as hypothesizeu by Rokeach (197S) anu empiiically testeu anu assigneu weights baseu on theii gioupings by Webei (199u). The foui Nv0s aie: Peisonal- Competence; Social-Competence, Peisonal-Noial anu Social-Noial. The classic Rokeach value Suivey (RvS) is useu to assess the impoitance manageis assign to vaiious teiminal (peisonal oi social enu states) oi instiumental (competence oi moial moues of action) values. The RvS has been wiuely accepteu in values ieseaich (Biaithwaite & Law, 198S). This ieseaich attempts to piesent a moie meaningful pictuie of Nv0 by conuucting a ieplication stuuy to see if the Nv0 of miu- to uppei-level manageis, the key uecision-makeis in most oiganizations, have changeu fiom one geneiation to anothei. The sample useu in this ieseaich uiaws upon a laigei uatabase of manageis' values anu ethical ieasoning collecteu by the authoi to match the subjects in the sample initially piesenteu by Webei (199u) in establishing a Nv0 baseline. The iesults show that the Nv0s of manageis fiom 199u (Webei, 199u, N = 41S) aie significantly uiffeient than the Nv0s of manageis collecteu touay (cuiient ieseaich, 2u1S, N = 221). The chi-squaie test statistic foi two samples was 97.u76 (uf = S, p < u.uuu1). The gieatest uiffeiences lie in the Nv0 aieas of Social- Competence anu Social-Noial. Theiefoie, the uata inuicate theie has been a uiamatic shift in Nv0s ovei the past 2u+ yeais (199u to 2u1S). A moie uetaileu analysis of the uiffeiences uiscoveieu in the Nv0s anu implications of the iesults iepoiteu will be uiscusseu, along with suggestions foi futuie manageiial values ieseaich. 1u1
12%2*26,2(
Allpoit, u.W., P.E. veinon anu u. Linuzey: 196u, I D'8#J .1 \(-8$&, Boston: Boughton Nifflin. Beyei, }.N.: 1981, 'Iueologies, values anu Becision Naking in 0iganizations', in P.C. Nystiom anu W. Staibuck (eus.) 7("#/..R .1 F%*(")G(')."(- :$&)*", New Yoik: 0xfoiu 0niveisity Piess. Biaithwaite, v.A. anu B.u. Law: 198S, 'Stiuctuie of Buman values: Testing the Auequacy of the Rokeach value Suivey', A.8%"(- .1 T$%&."(-)'J ("# D.2)(- T&J25.-.*J 49, 2Su-26S. Rokeach, N.: 1968, B$-)$1&6 I'')'8#$& ("# \(-8$&, San Fiancisco: }ossey-Bass. Rokeach, N.: 197S, O5$ e('8%$ .1 789(" \(-8$&6 New Yoik: Fiee Piess. Webei, }.: 199u, 'Nanageiial value 0iientations: A Typology anu Assessment', Inteinational }ouinal of value Baseu Nanagement S(2), S7-S4. 1u2 Brokers and Boundary Objects: Exploring the Intersection of Ethics and Compliance and Corporate Social Responsibility in Practice
Angeli Weller, PhD Fellow Copenhagen Business School Denmark
Abstract
Nultinational companies manage the ethical uimensions of theii business in a vaiiety of ways, incluuing foimal anu infoimation piactices labeleu 'ethics anu compliance', 'coipoiate social iesponsibility' anu 'sustainability'. Recently, some business ethics scholais have calleu foi theii alignment, anu a few companies have taken up the challenge. This aiticle offeis an in uepth case stuuy of a laige global high tech manufactuiing company that has been integiating theii ethics, compliance, social iesponsibility anu sustainability piactices ovei the past two yeais. 0sing inteiview tiansciipts, paiticipant obseivation notes fiom ielevant company meetings anu an analysis of company uocuments, I exploie both baiiieis anu oppoitunities that emeige uuiing the integiation piocess. By applying a communities-of-piactice lens, I call attention to the impoitant iole playeu by employees who unueistanu anu biiuge multiple piactices (biokeis), anu collective piojects (bounuaiy objects). Implications foi ieseaich anu piactice aie also pioviueu. 1uS Business Ethics: Diagnosis and Prescription in Caritas in Veritate and Vocation of the Business Leader
Jim Wishloff The University of Lethbridge Canada
Abstract
The Nagisteiium, oi teaching authoiity of the Catholic Chuich, pioviues a compiehensive bouy of uoctiine to guiue those of the faith. The social teachings of the Chuich extenu this guiuance to the moial aspects of economic activity. Catholic social thought (CST) ueals with nothing less than the iight oiueiing of the woilu's goous anu the iight ielationships that neeu to be maintaineu in the piocess of achieving this sounu oiueiing. As pei the manuate given to it by its Founuei, the Chuich must speak out against any falling away fiom piopei oiuei. It must auuiess abeiiational social conuitions anu speak to the times it is in by ieiteiating its veneiable piinciples of social action. This papei pioposes to uo an in-uepth examination of two iecent Chuich uocuments to unueistanu both theii uiagnosis of the cuiient economic ciisis anu theii piesciiption foi how to builu a healthy socio-economic oiuei. The fiist woik examineu is Pope Beneuict XvI's social encyclical 0(%)'(& )" \$%)'('$. The seconu is a follow up woik fiom the Pontifical Council foi }ustice anu Peace entitleu \.2(')." .1 '5$ B8&)"$&& H$(#$%. 0nly the Papal encyclical is a Nagisteiial uocument anu yet the Pontifical Council's publication is inteiesting piecisely because it is supplemental. Billeu as an executive's hanubook anu a piofessoi's teaching iesouice \.2(')." .1 '5$ B8&)"$&& H$(#$% has the potential to change the way business is thought about anu conuucteu. It makes a tiansfoimation in oui unueistanuing of the special iole business ought to play in the unfoluing of cieation possible. The basic thesis of 0(%)'(& )" \$%)'('$ anu \.2(')." .1 '5$ B8&)"$&& H$(#$% is that a theological basis foi social action must be iestoieu if mouein man is going to meet the challenges facing him. The economic iegime uevoteu to amassing capital has iun its couise but not just because it fails on a pioximate level. A moie piofounu assessment uiscloses that the loss of a contemplative appioach to ieality has leu to an incoheience about oui natuie. 0nable to see ouiselves as anything moie than a lost atom in a ianuom univeise, we aie left in the woilu as Cieatoi ("# cieatuie. Theie is no tiuth that is not of oui own making. With fieeuom untetheieu, a state of nihilism pievails. Possibility alone is left to constiain the use of technology to achieve the attenuateu enu of piofit maximization A Chiistian humanism centeieu in the ieality of the Tiiune uou - Fathei, Son anu Boly Spiiit - anu the love that chaiacteiizes the ielationships of these thiee uivine Peisons unueigiius the piesciiption foi iesponsible fiee enteipiise given in 0(%)'(& )" \$%)'('$ anu vocation .1 '5$ B8&)"$&& H$(#$%. An attituue of ieceptivity is neeueu 1u4 to see that subsistent Being is piioi to us anu constitutes us. 0ui lives aie the gift of a loving Cieatoi. The tiuth of oui being, that we aie maue in the image of uou anu have as oui uestiny to shaie in uou's own life, is given to us. It is something we uiscovei not something we cieate. An element of this uiscoveiy is the uncoveiing of a natuial moial law wiitten on oui heaits. Economic uecisions ought to upholu this moial law. \.2(')." .1 '5$ B8&)"$&& H$(#$% culminates in a checklist of business piactices that confoim to the moial oiuei. The business leauei who seives uou in this way has unity of life.