Distinguishing quot;businessquot; concerns from quot;ethicalquot; values is not only an unfruitful and meaningless task, it is also an impossible endeavor. Nevertheless, fruitless attempts to separate facts from values produce detrimental second-order effects, both for theory and practice, and...

The work of Donaldson and Dunfee (1999) offers an example of how normative and descriptive approaches to business ethics can be integrated. We suggest that in order to be truly integrative, however, the theory should explore the processes by which such integration happens. We therefore sketch...