We experimentally test norm-behavior consistency by investigating the relationship between unethical behaviors in the workplace through financial reporting choices and the perceived social inappropriateness of unethical decisions. We conducted a norm-elicitation experiment in which we considered...

Corporate social responsibility is largely debated amongst management science and business ethics scholars, but only a few of consistent theoretical foundations have been provided for it. Typically these are suggested within the stakeholder approach to the theory of the firm, but the same...

Wirtschaft zwischen Milliarden und Moral: Gibt es eine Unternehmensverantwortung, die neben einer ökonomischen auch eine soziale und moralische Verantwortung umfasst? Karl Homann, ehem. Ludwig-Maximilians-Universität München, kommt zu dem Ergebnis, dass die Marktwirtschaft nicht nur...

The importance of business ethics as a subject in management schools has its roots in the study published by Paul (1987). Time and again the importance of value-based education is realized and perceived to be necessary for conducting ethical business practices. The main aim of education is to...

The research question for this paper is to identify how some widely accepted governance practices are not necessarily consistent with the objectives of good governance. One reason is that there is little agreement as to what are the objectives of generic good governance, be it in the public,...

Corporate social responsibility has increasingly become a strategic concept in business, with some organisations becoming deeply engrossed in the initiative, while to some it is another way of competing in highly aggressive markets. This paper raises questions about the misuse of this whole...

This article examines how the international business (IB) literature has addressed social responsibility issues in the past 50 years, highlighting key developments and implications from a historical perspective. Specific attention is paid to the Journal of World Business (JWB), which has covered...

“Ordonomics” is a research program that has been developed at the Chair of Economic Ethics at Martin Luther University Halle-Wittenberg. It holds that business actors (persons and organizations) can employ morality as a “factor of production”, and that business ethics can be based on a...

Starting from the famous but controversial statement of Peter Drucker (1981) - "There is neither a separate ethics of business nor is one needed", this paper goes on to argue that business ethics and social responsibility are not unrelated. It shows how it is necessary to distinguish between...

Scholars who study multinational enterprises (MNEs) recognize the complex relationship between international business and society. However, compared to other international business topics, research on politics, corruption and corporate social responsibility (CSR) - three 'lenses' on the MNE -...