We bring the distinct and complementary existentialist perspectives of Jean-Paul Sartre and Simone de Beauvoir to bear on the phenomenon of moral disengagement in managerial decision-making. Existentialist thinking is a rich source of insight on this phenomenon, because—as we demonstrate—the...

Nowadays businesses are often expected to create not just financial, but multiple kinds of value - and they report on this using numbers and narratives. Multiple-value accounting narratives, such as those required by the Integrated Reporting framework, are often met with suspicion: accounting...