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For years business ethics has limited the moral duties of (transnational) enterprises to negative duties. Over the last decade it has been argued that positive duties also befall commercial agents, at least when confronted with large scale public problems and when governments fail. The argument...
Persistent link: https://www.econbiz.de/10010990105
evolución a manera de un proceso cognitivo en el ser humano. La filosofía de Kant en cuanto a la moral parte desde la visión … Kant implicó los aspectos del racionalismo, empirismo, las formas de intuición y las categorías cognoscitivas pero … abordándolas desde edades tempranas y bajo la disciplina de la epistemología evolutiva. Éste autor y el sistema filosófico de Kant …
Persistent link: https://www.econbiz.de/10010851767
A previous article investigated the semantic distinction between the analytical and the synthetic, and applied it to microeconomics; in the present one, the fundamental propositions of this field come to terms with the epistemological distinction between the a priori and the a posteriori (or...
Persistent link: https://www.econbiz.de/10005021593
Purpose – From a historical perspective, the purpose of this paper is to show how the current New Zealand Accountants' Code of Ethics (COE) differs from the first 1927 COE. The lengthy, current COE comprises strands of thought drawn from three different philosophical positions. By contrast,...
Persistent link: https://www.econbiz.de/10010607507
current legal and social practices arose. To this end, I offer Kant’s own concept of status as a promising one because in Kant … ways. Once status is admitted as an alternative to property and contract, status may be extended beyond Kant’s domestic …
Persistent link: https://www.econbiz.de/10010868371
This article draws on the moral philosophy of Immanuel Kant to explore whether a corporate ‘duty of beneficence’ to non … examines Kant’s distinction between ‘duties of right’ and ‘duties of virtue’ (the latter including the duty of beneficence) and …
Persistent link: https://www.econbiz.de/10010868383
This paper deals with the essential question: 'is it possible to reform accounting terminology?' It explores how account manipulation can be achieved not only by fudging figures, but also by manipulating the surrounding syntax; in other words, the language itself. Thus, given that words carry...
Persistent link: https://www.econbiz.de/10010669421
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