bluuebunny/crossref_metadata_2025_split huggingface dataset:
Are Director Equity Policies Exclusionary?
Authors: Daily Catherine M. , Dalton Dan R. 
Published: July 2012

Abstract:This paper examines two recent trends relative to boards of directors’ compensation, and their potential incompatibility. There has been some progress in increasing board diversity, specifically the inclusion of women and minorities on boards. The increasing trend requiring directors to hold/purchase equity as a requirement of board membership may seriously compromise further improvements in diversifying boards. Also, an increasing number of companies compensate directors partially or fully in stock grants and options. These compensation policies may be exclusionary, especially for women and minorities, impacting the quality of boardroom discussions and decisions. This study systematically examines whether corporations requiring director equity are exclusionary toward women and minority directors. Contrary to being exclusionary, companies with director stock requirements and annual stock awards have greater representation by women and minorities on their board. Moreover, larger companies are both more likely to have such policies and have higher proportions of women and minorities on the board.
The Effects of Context on Trust in Firm-Stakeholder Relationships: The Institutional Environment, Trust Creation, and Firm Performance
Authors: Wicks Andrew C. , Berman Shawn L. 
Published: July 2012

Abstract:Recent work on the subject speaks to the importance trust has for firm performance (e.g., Hagen and Choe, 1999; Hill, 1995). Yet little work has been done to show how context affects the ability of firms to create trust in relationships with key stakeholders. This paper looks at how the institutional environment may affect the performance of different strategies for managing firm-stakeholder relationships, and in turn, how this affects firm performance. The authors put forward propositions that build on these theoretical insights and offer prospects for future empirical work.
The Fragile Structure of Free-Market Society
Authors: Dubbink Wim 
Published: July 2012

Abstract:In this article thinking on corporate social responsibility (CSR) is compared with the dominant political theory of the market: the neoclassical theory. The comparison shows that thinking on CSR fundamentally collides with that theory. For example, their respective normative views on man are incompatible, as are their respective views on the modus operandi of the market. Given that CSR is desirable it follows that a new political theory of the market is needed. This article suggests some initial steps toward developing that new political theory of the market. For example, it defends the proposition that the neoclassical idea of the market as a harmonic sphere must be replaced by the idea of the market as a fragile system.
Future Generations and Business Ethics
Authors: Jeurissen Ronald , Keijzers Gerard 
Published: July 2012

Abstract:Companies have a share in our common responsibility to future generations. Hitherto, this responsibility has been all but neglected in the business ethics literature. This paper intends to make up for that omission. A strong case for our moral responsibility to future generations can be established on the grounds of moral rights theory, utilitarianism and justice theory. The paper analyses two practical cases in environmental policy, in order to come to grips with the complicated ethical issues involved in the responsibility to future generations. The cases deal with the management of finite energy sources and of vulnerable resources of biodiversity. The ethical issues involved in these cases have an important bearing on business ethics: future generations should be included among the stakeholders of the firm. The paper concludes with a plea to institutionalize a “third arena” for debate and deliberation on the protection of the interests of future generations, next to the arenas of the government and the market. Companies should participate in this third arena, led by a participatory ethics.
The Ethics of Mentoring
Authors: Moberg Dennis J. , Velasquez Manuel 
Published: July 2012

Abstract:Mentoring is an age-old process that continues to be practiced in most contemporary organizations. Although mentors are often heralded as virtuous agents of essential continuity, mentoring commonly results in serious dysfunctions. Not only do mentors too often exclude people different from themselves, but also the people they mentor are frequently abused in the process. Based on the conception of mentor as a quasi-professional, this paper lays out the ethical responsibilities of both parties in the mentoring process.
Getting to the Bottom of “Triple Bottom Line”
Authors: Norman Wayne , MacDonald Chris 
Published: July 2012

Abstract:In this paper, we examine critically the notion of “Triple Bottom Line” accounting. We begin by asking just what it is that supporters of the Triple Bottom Line idea advocate, and attempt to distil specific, assessable claims from the vague, diverse, and sometimes contradictory uses of the Triple Bottom Line rhetoric. We then use these claims as a basis upon which to argue (a) that what is sound about the idea of a Triple Bottom Line is not novel, and (b) that what is novel about the idea is not sound. We argue on both conceptual and practical grounds that the Triple Bottom Line is an unhelpful addition to current discussions of corporate social responsibility. Finally, we argue that the Triple Bottom Line paradigm cannot be rescued simply by attenuating its claims: the rhetoric is badly misleading, and may in fact provide a smokescreen behind which firms can avoid truly effective social and environmental reporting and performance.
The Imperfect Nature of Corporate Responsibilities to Stakeholders
Authors: Lea David 
Published: July 2012

Abstract:In this paper, I specifically consider the issue of corporate governance and normative stakeholder theory. In doing so, I argue that stakeholder theory and responsibilities to non-shareholder constituencies can be made more intelligible by reference to Kant’s conception of perfect and imperfect duties. I draw upon Onora O’Neill’s (1996) work, Towards Justice and Virtue: A Constructivist Account of Practical Reasoning. In her text O’Neill underlines a number of relevant issues including: the integration of particularist and universalist accounts of morality; the priority of obligations over rights; the importance of the distinction between imperfect and perfect duties; and the relation between the virtues and imperfect duties. On the basis of the foregoing analysis, the paper argues that business ethicists should avoid recommending the institutionalising of stakeholder responsibilities in terms of legally defined sets of stakeholder rights. Instead, we should regard stakeholder responsibilities as uniformalised imperfect duties. Conceiving responsibilities to all stakeholder groups in this manner, allows the firm the freedom to perfect these duties in ways appropriate to cultural and societal setting, and in accordance with the capacity to do so.
Looking for Answers in All the Wrong Places
Authors: Spurgin Earl W. 
Published: July 2012

Abstract:In recent years, many business ethicists have raised problems with the “ethics pays” credo. Despite these problems, many continue to hold it. I argue that support for the credo leads business ethicists away from a potentially fruitful approach found in Hume’s moral philosophy. I begin by demonstrating that attempts to support the credo fail because proponents are trying to provide an answer to the “Why be moral?” question that is based on rational self-interest. Then, I show that Hume’s sentiments-based moral theory provides an alternative to the credo that points toward a more fruitful approach to business ethics. Along the way, I examine a recent social contract alternative to the credo that, despite many appealing features, is less effective than is the Humean alternative. Finally, I develop a Humean approach to business ethics and demonstrate why it is a desirable alternative that business ethicists should explore.
The Altruists’ Dilemma
Authors: Grant Colin 
Published: July 2012

Abstract:The claim of neutrality made on behalf of “The Prisoner’s Dilemma” has been re-enforced by Kay Mathiesen’s creation of “The Altruist’s Dilemma.” That this represents a neutral variation on “The Prisoner’s Dilemma” is compromised, however, by the failure of “The Altruist’s Dilemma” to deal with altruism in a full sense. The difference illustrates how, in contrast to its professed neutrality, “The Prisoner’s Dilemma” involves very definite views of humanity and the nature of life itself. This is confirmed by Mathiesen’s misreading of O. Henry’s “The Gift of the Magi.”
The Structural Origins of Conflicts of Interest in the Accounting Profession
Authors: Boyd Colin 
Published: July 2012

Abstract:This paper describes the professional ethical context behind the failure of Arthur Andersen’s audit of Enron. It is argued that the evolution of extreme industrial concentration in the accounting profession, and the subsequent unrestrained diversification of the “Big Five” accounting firms were the sources of multiple conflicts of interest that were unresolved by the time of the Enron debacle. In the post-Enron era, the problems of commercial conflicts of interest and of highly concentrated power in the profession remain important issues.Accountancy is believed by its practitioners to be a profession, not a commercial venture. (Magill, Previts, and Robinson 1998: 4)
The Philosophy and Rhetoric of Auditor Independence Concepts
Authors: Reiter Sara Ann , Williams Paul F. 
Published: July 2012

Abstract:This paper analyzes the rhetoric surrounding the profession’s presentations of auditor independence. We trace the evolution of the character of the auditor from Professional Man in the early years of the twentieth century to the more public and abstract figures of Judicial Man and Economic Man. The changing character of the auditor in the profession’s narratives of legitimation reflects changes in the role of auditing, in the economic environment, and in the values of American society. Economic man is a self-interested and shallow character who offered the auditing profession little protection against involvement in corporate scandals. In the wake of recent accounting scandals, the profession is calling for a return to the character of Professional Man to restore trust in audits and the financial markets.We also analyze the philosophical bases of the metaphors surrounding auditor independence. These metaphors, particularly the metaphor of independence as separation, create problems in conceptualizing independence concepts. How can you discuss appropriate relationships when your basic concept is one of separation, or no relationship? On the other hand, relational concepts of independence are also flawed if they are not based on a firm moral foundation. We suggest how the profession can act to rebuild its moral foundation through recognition of collective responsibility.
Innovative Stakeholder Relations: When “Ethics Pays” (and When it Doesn’t)
Authors: Harting Troy R. , Harmeling Susan S. , Venkataraman S. 
Published: July 2012

Abstract:Business ethicists are eager to connect the ethical treatment of stakeholders with financial rewards. However, little attention has been paid to the cultural and industry context that influences how stakeholders are regarded by the firm, and how innovative strategies for engaging stakeholders can help a firm outperform its competitors. By reconnecting stakeholder theory to its roots in the field of strategy, we provide a framework for understanding the dynamic interplay between stakeholder relationships, innovation, and competitive advantage. The result is a set of testable propositions aimed at better characterizing when and how “ethics pays” (Paine 2003).
The Virtue of Courage in Entrepreneurship: Engaging the Catholic Social Tradition and the Life-Cycle of the Business
Authors: Naughton Michael J. , Cornwall Jeffrey R. 
Published: July 2012

Abstract:The paper examines the problematic understanding of “risk” in entrepreneurial literature that locates courage in either the loss or gain of having or in the difficulty and hardship of the doing. We argue in this paper that what is lost in this vernacular view of courage is a deeper notion of the subjective dimension of work and the social need of society. Grounded within the Catholic social and moral tradition, we find a richer notion of courage, which in part corrects and rounds out the insufficient description of the vernacular understanding of courage in entrepreneurship. What we also find in this account of the virtues and subjective dimension of work is greater explanatory power of what happens to the entrepreneur in the work that he or she does. The end result of this analysis is a more spiritual, ethical and social understanding of entrepreneurship.
Globalization, Interconnectedness, and Wal-Mart the Bully - The World Is Flat: A Brief History of the Twenty-First CenturyL. Friedman Thomas New York: Farrar, Straus, and Giroux, 2005; 488 pages, $27.30 hardcover, ISBN 0-374-29288-4
Authors: Collins Denis 
Published: July 2012

Assume that I am starting a business in Madison, Wisconsin, producing desks for professors,” I tell my students at the beginning of a lecture about Marxism. “I ask the Business School dean how much he paid for his current inventory of worn-out desks. The actual price was $500. How much does he tell me?”“Four hundred fifty dollars!” a student shouts from the back of the room.
Online Brands and Trademark Conflicts: A Hegelian Perspective
Authors: Spinello Richard A. 
Published: July 2012

Abstract:The Internet presents opportunities for corporations to efficiently build their brands online and to enhance their global reach. But there are threats as well as opportunities, since anti-branding and free-riding activities are easier in cyberspace. One such threat is the unauthorized incorporation of a trademark into a domain name. This can lead to trademark dilution and cause consumer confusion. But some users claim a right to use these trademarks for the purpose of parody or criticism. Underlying these trademark conflicts is the familiar tension between property rights and free speech rights. While some trademark scholars are reluctant to consider a trademark as property, we find strong support for the property paradigm in Hegel’s philosophy. Assuming that a trademark is an earned property right, we propose that a trademark owner should be allowed to control the permutations of its trademark incorporated into domain names unless a reasonable person would not confuse that domain name with the company’s mark. But we also conclude that there must be latitude to employ a domain name for negative editorial comment, so long as the source and purpose of that domain name is plainly apparent.
Up From Flatland: Business Ethics in the Age of Divergence
Authors: Hasnas John 
Published: July 2012

ABSTRACT:
The corporate scandals of the past few years have brought renewed attention to the problem of curtailing dishonest and fraudulent business practices, a problem on which strategic, ethical, and law enforcement interests should be aligned. Unfortunately, several features of federal criminal law and federal law enforcement policy have driven a wedge into this alignment, forcing managers to choose between their ethical obligations and their obligation to obey the law or aid law enforcement. In this article, I examine the nature and implications of the growing divergence between managers’ ethical and legal obligations. After describing the traditional approach to business ethics analysis, I identify the features of federal criminal law and law enforcement policy that are responsible for the divergence and show how they are undermining the efficacy of the traditional approach. I illustrate this effect with the issue of workplace confidentiality. I then argue that the traditional approach must be reformed to give explicit recognition to the legal dimension of normative analysis, and demonstrate how such a reformed approach would function by applying it to three illustrative issues—organizational justice, privacy, and ethical auditing—and supplying a case study—KPMG's allegedly abusive tax shelters.
The Uses and Abuses of Agency Theory
Authors: Heath Joseph 
Published: July 2012

ABSTRACT:The use of agency theory remains highly controversial among business ethicists. While some regard it as an essential tool for analyzing and understanding the recent spate of corporate ethics scandals, others argue that these scandals might not even have occurred had it not been for the widespread teaching of agency theory in business schools. This paper presents a qualified defense of agency theory against these charges, first by identifying the theoretical commitments that are essential to the theory (in order to distinguish between agency theory itself and certain incorrect interpretations that have been widely promulgated), and second, by specifying more clearly the different ways that agency theory can be used to analyze relations within the firm. The recommendation that follows from this analysis is that agency theory be used as a critical-diagnostic tool, to identify the points at which both firms and markets will be vulnerable to breakdown in the absence of moral constraint.
Principles of Managerial Moral Responsibility
Authors: Soule Edward , Hedahl Marcus , Dienhart John 
Published: July 2012

ABSTRACT:The purpose of this paper is to formulate and defend a set of moral principles applicable to management. Our motivation is twofold: 1) to increase the coherence and utility of Integrative Social Contracts Theory (ISCT); and 2) to initiate an alternative stream of business ethics research. To those ends, we specify what counts as adequate guidance in navigating the ethical terrain of business. In doing so, a key element of ISCT, Substantive Hypernorms, is found to be flawed beyond repair. So we propose and defend a remedy:prima faciemoral principles. After delineating the appropriate criteria and format for such principles, we formulate, explain, and defend five of them. We conclude with a brief comment on future research possibilities.
Making Sense of Whistle-Blowing's Antecedents: Learning from Research on Identity and Ethics Programs
Authors: Vadera Abhijeet K. , Aguilera Ruth V. , Caza Brianna B. 
Published: July 2012

ABSTRACT:Despite a significant increase in whistle-blowing practices in work organizations, we know little about what differentiates whistle-blowers from those who observe a wrongdoing but chose not to report it. In this review article, we first highlight the arenas in which research on whistle-blowing has produced inconsistent results and those in which the findings have been consistent. Second, we propose that the adoption of an identity approach will help clarify the inconsistent findings and extend prior work on individual-level motives behind whistle-blowing. Third, we argue that the integration of the whistle-blowing research with that on ethics programs will aid in systematically expanding our understanding of the situational antecedents of whistle-blowing. We conclude our review by discussing new theoretical and methodological arenas of research in the domain of whistle-blowing.
Fécondité différentielle des immigrants et des natifs : Québec, 1976-1996
Authors: Tossou * Ayéko A. 
Published: July 2012

Cet article vise principalement à mesurer la fécondité relative des immigrantes par rapport à celle des natives, au Québec, entre 1976 et 1996. Il montre que la fécondité des immigrantes est nettement plus élevée. Il établit aussi qu’au cours de cette période, la partie de la région métropolitaine de recensement (RMR) de Montréal située en dehors de l’île de Montréal et de Laval forme une « ceinture » de forte fécondité relative autour du noyau urbain central. Dans ce noyau central, les niveaux d’indice synthétique de fécondité (ISF) des natives sont très faibles (1,1 à 1,2), atteignant environ la moitié de ceux des immigrantes (2,2 à 2,8). L’apport net de celles-ci à la fécondité totale observée est, en moyenne, de 0,1 point d’ISF pour le Québec et pour la RMR de Montréal, contre 0,3 point pour l’île de Montréal, où les immigrants sont plus concentrés. Cet apport additionnel vaut en moyenne 5, 9, et 18 pour cent de l’ISF total respectif dans chacune de ces trois régions.
L’héritage institutionnaliste de la science politique au Canada anglais*
Authors: Smith Miriam 
Published: July 2012

L’article explore la tradition institutionnaliste du Canada anglais et présente un bref historique de sa montée et de son développement à la lumière de documents clés propres à différentes périodes historiques. L’article compare l’évolution de cette tradition au Canada anglais à celle qui s’est manifestée dans le cadre plus large de l’institutionnalisme historique en politique comparée. On y fait valoir que l’institutionnalisme du Canada anglais constitue une riche tradition, particulièrement en ce qui a trait à ses dimensions descriptive et normative. L’institutionnalisme du Canada anglais s’est articulé autour du remaniement de l’État canadien dans le cadre des défis posés par le problème de l’« unité nationale ». À l’heure actuelle, les ouvrages continuent d’être axés sur la dimension descriptive de ce courant, bien que l’institutionnalisme historique en tant que programme intellectuel exerce une influence considérable dans le domaine de l’étude des politiques.
La psychiatrie sous influence
Authors: Mallette Louise 
Published: July 2012

L’histoire de la folie et de la psychiatrie a témoigné de l’influence socioculturelle dans la conception, l’étiologie, l’expression et le traitement des souffrances psychiques. Après un bref survol historique, l’auteur porte son attention sur les conditions sociales, politiques et économiques contemporaines et leur influence sur le fait psychiatrique. La prépondérance des valeurs économiques et des « processus économétriques » qui pénètrent de plus en plus l’organisation de l’État, de ses institutions et de la science, favorise l’uniformisation et la fragmentation des conceptions et des traitements. Les théories organiciste et mécaniciste des troubles psychiques ainsi que le traitement des symptômes sans égard à la subjectivité humaine et au social occupent de plus en plus le champ clinique. En conclusion, l’auteur rappelle les dimensions considérées comme les plus déterminantes de changement et de mieux-être des personnes utilisatrices de services de santé mentale.
Le passage à des goûts omnivores : notions, faits et perspectives1
Authors: Peterson Richard A. 
Published: July 2012

Cet article porte sur la transformation radicale que subit la construction du capital culturel. En1950, une personne de statut élevé se reconnaissait à son goût pour les arts et à son dédain pour les divertissements populaires, et de telles dispositions méritaient l’appellation populaire de « snobisme intellectuel ». Peu de chercheurs se sont intéressés à l’hégémonie du snobisme intellectuel avant la publication par Pierre Bourdieu deLa Distinction. Au cours des dernières décennies, des chercheurs ont testé la théorie de Bourdieu dans un certain nombre de pays afin de voir si elle s’appliquait au-delà de la France des années1960. Leurs travaux montrent que le capital culturel est de plus en plus perçu comme une aptitude à apprécier l’esthétisme propre à une vaste gamme de formes culturelles, qui englobent les arts mais aussi toute une série d’expressions populaires et folkloriques, et ils ont donné à cette aptitude le nom d’« omnivorité ». Nous étudions ici les causes de l’apparition de l’omnivorité, son lieu social ainsi que sa répartition temporelle et géographique dans les sociétés. Nous analysons également les avantages d’autres méthodes de mesure de l’omnivorité et de son contraire, soit les nombreux types d’« univorité », depuis les individus isolés au bas de l’échelle sociale jusqu’aux snobs intellectuels.