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Activists around the world seek to expose a global system that fails to tax multinationals adequately and thus deprives governments of needed revenues, with profound effects for development in the world's poorest nations. These tax activists have sparked a global movement, with groups all over...
Persistent link: https://www.econbiz.de/10013008182
The issue of corruption has recently become one of the most significant problems raised on the international scene. The discussion, currently conducted in different environments, places the issue of corruption in the centre of particular interest. In the world of research on corruption and its...
Persistent link: https://www.econbiz.de/10012232389
In four studies (S1-S4; N = 320) we investigated whether moral hypocrisy (MH) is motivated by conscious impression management concerns or whether it is self-deceptive. In a dictator game, MH occurred both within participants (saying one thing, doing another; S1) and between participants (doing...
Persistent link: https://www.econbiz.de/10010344621
on behavior makes it hard to justify ethics normatively using only the Pareto principle. Binmore (1994, 1998) instead …This article presents a new method of teaching ethics in economics based on recent developments in game theory … distinguish good actions and policies from bad ones in answering the former. The traditional presentation of ethics as constraints …
Persistent link: https://www.econbiz.de/10012733162
In this article, the author introduces the leadership approach known as “leaderful practice,” an alternative to the traditional trait-based approach of individual leadership. Leaderful practice is shown to sustain an ethical infrastructure based on democratic principles. It is democracy not...
Persistent link: https://www.econbiz.de/10013052843
I define moral accounting as the crafting of accountability systems that improve moral performance in a moral way. I also propose that accountants are well-positioned to offer Moral Accounting Engagements (MAEs), which evaluate how a client’s systems fall short of moral accounting’s...
Persistent link: https://www.econbiz.de/10013235324
Dieser Beitrag entwickelt in zehn Thesen den unternehmensethischen Gedankengang, dass Unternehmen mit zahlreichen Aktivitäten unter der Bezeichnung "Corporate Social Responsibility" unfreiwillig genau jene Vorurteile bestätigen, die in der Öffentlichkeit oft zur Ablehnung der Marktwirtschaft...
Persistent link: https://www.econbiz.de/10011758061
Dieser Artikel formuliert drei Thesen: (1) Viele Projekte, mit denen Unternehmen ihre gesellschaftliche Verantwortung unter Beweis stellen wollen, tragen ungewollt dazu bei, die Akzeptanzkrise der Marktwirtschaft zu verschärfen, anstatt ihr entgegenzuwirken. Sie bedienen nämlich das populäre...
Persistent link: https://www.econbiz.de/10011786016
The issue of corruption has recently become one of the most significant problems raised on the international scene. The discussion, currently conducted in different environments, places the issue of corruption in the centre of particular interest. In the world of research on corruption and its...
Persistent link: https://www.econbiz.de/10011249457
This article examines corporate bailouts from several ethical perspectives. Utilitarian analysis concludes that bailouts cannot be ethically justified because the losers exceed the winners. Applying rights theory reaches the same conclusion for different reasons
Persistent link: https://www.econbiz.de/10014212712