Journal of Business Ethics

http://link.springer.com/journal/10551

List of Papers (Total 303)

The Indirect Ethics of AIG’s ‘Backdoor Bailout’

We experimentally assess the ethics of the U.S. government’s indirect bailout of the bank counterparties of American International Group during the 2008 financial crisis. When the indirect bailout is jointly compared with a counterfactual where the government directly bails out the banks, subjects judge the indirect bailout to be far more unethical. On the other hand, when the two ...

Do Corporate Social Performance Targets in Executive Compensation Contribute to Corporate Social Performance?

To deal with potential conflicts between the triple-bottom-line expectations of investors and the performance of executives, firms can use incentives by integrating corporate social performance (CSP) targets into executive compensation. No evidence yet exists that CSP targets in executive compensation actually lead to an improvement of CSP results. Using a panel data set of 400 ...

Leadership After Virtue: MacIntyre’s Critique of Management Reconsidered

MacIntyre argues that management embodies emotivism, and thus is inherently amoral and manipulative. His claim that management is necessarily Weberian is, at best, outdated, and the notion that management aims to be neutral and value free is incorrect. However, new forms of management, and in particular the increased emphasis on leadership which emerged after MacIntyre’s critique ...

Catering to the Needs of an Aging Workforce: The Role of Employee Age in the Relationship Between Corporate Social Responsibility and Employee Satisfaction

Contemporary organizations often reciprocate to society for using resources and for affecting stakeholders by engaging in corporate social responsibility (CSR). It has been shown that CSR has a positive impact on employee attitudes. However, not all employees may react equally strongly to CSR practices. Based on socio-emotional selectivity theory (Carstensen in Science ...

Do Board Expertise and Networked Boards Affect Environmental Performance?

We examine the resource provision role of the board of directors in ensuring substantive corporate sustainability practices. Specifically, we examine two channels of resource provision (i.e., the presence of non-executive directors with previous experience in environmental issues—EEDs—and network connections of EEDs) that can affect a firm’s ethical and environmental behavior. ...

Moral Agency in Charities and Business Corporations: Exploring the Constraints of Law and Regulation

For centuries in the UK and elsewhere, charities have been widely regarded as admirable and virtuous organisations. Business corporations, by contrast, have been characterised in the popular imagination as entities that lack a capacity for moral judgement. Drawing on the philosophical literature on the moral agency of organisations, we examine how the law shapes the ability of ...

Moral Education at Work: On the Scope of MacIntyre’s Concept of a Practice

This paper seeks to show how MacIntyre’s concept of a practice can survive a series of ‘scope problems’ which threaten to render the concept inapplicable to business ethics. I begin by outlining MacIntyre’s concept of a practice before arguing that, despite an asymmetry between productive and non-productive practices, the elasticity of the concept of a practice allows us to ...

The 2007–2009 Financial Crisis: An Erosion of Ethics: A Case Study

This case study examines five dimensions of the 2007–2009 financial crisis in the United States: (1) the devastating effects of the financial crisis on the U.S. economy, including unparalleled unemployment, massive declines in gross domestic product (GDP), and the prolonged mortgage foreclosure crisis; (2) the multiple causes of the financial crisis and panic, such as the housing ...

An Examination of Ethical Influences on the Work of Tax Practitioners

As a contribution to the continuing debate about tax practitioner ethics, this paper explores the main streams of Western ethical thought that are relevant to tax practitioners’ work, most typically deontology and consequentialism (although virtue ethics and distributive justice are also considered). It then goes on to consider the impact of such ethical influences on the ...

Industrial Clusters and CSR in Developing Countries: The Role of International Donor Funding

This article contributes to literature on corporate social responsibility (CSR) exhibited by industrial clusters in developing countries. The authors conceptualize and empirically investigate the role of donor-funded CSR initiatives aimed at promoting collective action by cluster-based small- and medium-sized enterprises (SMEs). A case study of the Sialkot football-manufacturing ...

Organizational Culture in the Financial Sector: Evidence from a Cross-Industry Analysis of Employee Personal Values and Career Success

We assess the organizational culture in the finance industry in relation to the global financial crisis and consider the potential of cultural change to improve the financial sector. To avoid (response) biases, we build on the person–organization fit literature and develop a novel, indirect method for assessing organizational culture that revolves around relationships between ...

CEO Compensation and Sustainability Reporting Assurance: Evidence from the UK

Companies are expected to monitor sustainable behaviour to help improve performance, enhance reputation and increase chances of survival. This paper examines the relationship between sustainability committees and independent external assurance on the inclusion of sustainability-related targets in CEO compensation contracts. Using a sample of UK FTSE350 companies for 2011–2015 and ...

Is Child Advertising Inherently Unfair?

Child advertising is routinely accused of being inherently unfair. This is normally based on the claim that younger children do not understand advertising’s selling intent, a claim that is well supported by the available evidence. But the argumentation that gets us from this claim to inherent unfairness has been largely ignored. This article addresses this gap in the literature by ...

Mapping Espoused Organizational Values

This paper develops an inventory and conceptual map of espoused organizational values. We suggest that espoused values are fundamentally different to other value forms as they are collective value statements that need to coexist as a basis for organizational activity and performance. The inventory is built from an analysis of 3112 value items espoused by 554 organizations in the UK ...

Corporate Tax: What Do Stakeholders Expect?

Motivated by the ongoing controversy surrounding corporate tax, this article presents a study that explores stakeholder expectations of corporate tax in the context of UK business. We conduct a qualitative analysis of in-depth interviews with representatives of community groups (NGOs/think tanks and special interest groups), as well as interviews with those representing business ...

Drilling their Own Graves: How the European Oil and Gas Supermajors Avoid Sustainability Tensions Through Mythmaking

This study explores how paradoxical tensions between economic growth and environmental protection are avoided through organizational mythmaking. By examining the European oil and gas supermajors’ “CEO-speak” about climate change, we show how mythmaking facilitates the disregarding, diverting, and/or displacing of sustainability tensions. In doing so, our findings further illustrate ...

Managing Carbon Aspirations: The Influence of Corporate Climate Change Targets on Environmental Performance

Addressing climate change is among the most challenging ethical issues facing contemporary business and society. Unsustainable business activities are causing significant distributional and procedural injustices in areas such as public health and vulnerability to extreme weather events, primarily because of a distinction between primary emitters and those already experiencing the ...

Does Economic Rationalization Decrease or Increase Accounting Professionals’ Occupational Values?

Following corporate accounting scandals there has been an increasing concern with understanding the factors that undermine the occupational values of accounting professionals, which emphasize self-transcendence in the pursuit of public good and openness to change in the pursuit of autonomy and creativity. Prior studies have demonstrated that these values are undermined in ...

Correction to: The Opportunity Cost of Negative Screening in Socially Responsible Investing

Table 3 of Trinks, P. J., Scholtens, B., 2017. The Opportunity Cost of Negative Screening in Socially Responsible Investing. Journal of Business Ethics, 140(2), 193–208, reports the four-factor return performance of long–short sin stock portfolios and sin stock-free portfolios.

How Can Responsible Family Ownership be Sustained Across Generations? A Family Social Capital Approach

Responsible family ownership (RFO) is a combination of the family’s commitment to the family-firm’s (FF’s) stakeholders in the long term and the explicit behaviour of the family members associated with the firm. However, families are not individuals but rather a system of relationships among family members. In such a context, misunderstandings in communication, anachronistic ...

Christian Ethics and Spirituality in Leading Business Organizations: Editorial Introduction

Christian ethics applied to economics and business has a long tradition. This dates back at least to the thirteenth century, with noteworthy developments in the four following centuries and again in the last century. Christian faith and reason intertwine to bring about principles, criteria, and guidelines for action and a set of virtues with relevance for economic activity. ...

Having Burned the Straw Man of Christian Spiritual Leadership, what can We Learn from Jesus About Leading Ethically?

In considering what it means to lead organizations effectively and ethically, the literature comprising spirituality at work (SAW) and spiritual leadership theory (SLT) has become highly influential, especially in the USA. It has also attracted significant criticism. While in this paper, we endorse this critique, we argue that the strand of literature which purportedly takes a ...

Understanding Ethical Luxury Consumption Through Practice Theories: A Study of Fine Jewellery Purchases

This paper builds on existing research investigating CSR and ethical consumption within luxury contexts, and makes several contributions to the literature. First, it addresses existing knowledge gaps by exploring the ways in which consumers perform ethical luxury purchases of fine jewellery through interpretive research. Second, the paper is the first to examine such issues of ...