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7
Respect for Weak Rationality

Kristian Alm

BI Norwegian Business School


Abstract

What kinu of iueas anu points of view shoulu be iespecteu in a value pluialistic
context such as an inuustiial uemociacy. The classic position within moial
philosophy has often been baseu on a peiception that those iueas anu opinions
which aie suppoiteu by the stiongest aiguments, anu which show the stiongest
iationality, uemanu the most iespect. I woulu, howevei, aigue that even
agieementuisagieement baseu on weak aiguments uemanus iespect, not least in a
value pluialistic setting such as an inuustiial uemociacy. This unueistanuing of
iespect foi weakness will be uevelopeu using Baialu uiimen's ciitical uiscussion of
}igen Babeimas' ethical uiscouise theoiy of agieement with a stiong justification
anu }ohn Rawls' theoiy of uisagieement with a stiong justification. While Babeimas
anu Rawls oveilap in iuealizing the stiong justification, uiimen maintains that
opinions with weakei justification also uemanu iespect, because they come fiom a
uaily ieality (C. Tayloi) given to us, a ieality shapeu by oui ueep inteiests, coie
habits, stiong beliefs anu unavoiuable pie-unueistanuing. The woik will be a
continuation of a papei accepteu foi piesentation at the confeience "Toleiance:
Theoiy anu Piaxis in Inteicultuial Inteiaction", at the faculty of teachei euucation,
0niveisity, Noiway of Beigen autumn 2u12. Bowevei, I was unable to paiticipate
uue to a ueath in my immeuiate family.
8
Moral Foundations Theory: A Business Ethics Application

Margaret Andersen
NDSU College of Business

Jill Zuber


Abstract

In this papei, we investigate the application of Baiut's (2uu1, 2u12) moial
founuations theoiy (NFT) to the ethical uecision making of business stuuents. 0sing
confiimatoiy factoi analysis, we finu the five founuations: caiehaim,
faiinesscheating, loyaltybetiayal, iespectauthoiity anu puiityuegiauation aie
suppoiteu by the sample. Pieliminaiy iesults inuicate stuuents' choices to specific
ethical uilemmas aie explaineu by the founuations. Bowevei, the factois of
loyaltybetiayal anu iespectauthoiity aie highly coiielateu anu neeu to be
combineu in oiuei to uo fuithei analysis in stiuctuial equation moueling.

9
Just How Much Does Business Ethics Education Influence
Practitioner Attitudes? An Empirical Investigation of a Multi-
Level Ethical Learning Model

Edward R. Balotsky
Saint Josephs University


Abstract

The impact of business ethics euucation on socially iesponsible piactitionei
behavioi is not a new concein. A sizable extant liteiatuie base questions peuagogies
useu anu outcomes achieveu by the few eaily stuuies uone in this aiea. Ensuing
ieseaich has not piouuceu uefinitive answeis; measuiement, methouological, anu
geneializability issues aie pievalent uue to the fiagmenteu natuie of most woik.
uiven little pie-existing stiuctuie, an empiiically-baseu mouel is neeueu which both
sheus moie awaieness on the ethics euucation-business conuuct ielationship as
well as quantifies the uegiee of change that the euucation causeu. This stuuy
opeiationalizes a multi-level ethical leaining mouel. 0sing a suivey auministeieu at
the stait anu enu of an NBA ethics couise, subsequent exploiatoiy factoi analysis, a
matcheu t-test of pie anu post-couise mean scoies, anu an effect size calculation
utilizing the Cohen's u statistic, the existence of vaiying uegiees of change in ethical
outlook aftei foimal ethics euucation is suppoiteu. Nouel enhancements anu the
potential foi longituuinally following ethical leaining fiom the classioom to the
woikplace aie uiscusseu.
1u
Performance, Risk, and Governance: Family and Alliance
Control

James Barrese
David Pooser
Nicos Scordis
Ping Wang
St. Johns University


Abstract

A postulate of the goveinance liteiatuie is that fiim peifoimance anu ielateu
behavioi, such as iisk appetite, uiffei when a coipoiation has uiveisifieu veisus
concentiateu owneiship. This stuuy incoipoiates the stewaiuship, family, anu
consiueis alliance influences in the agency incentive-alignment theoiy as a cause
of behavioial anu consequent peifoimance vaiiation. The 0.S. insuiance inuustiy is
stuuieu both because piioi stuuies suggest that a high peicentage of public fiims in
the inuustiy have family involvement anu because, as a iegulateu inuustiy,
peifoimance acioss this inuustiy shoulu have a lowei level of peifoimance
vaiiation. 0ui stuuy confiims that family contiol both is a significant featuie of
the inuustiy anu that family peifoimance in the insuiance inuustiy is consistent
with iecent nonfinancial sectoi Canauian finuings. We fuithei obseive that these
family contiolleu fiims have supeiioi peifoimance; a iesult given fuithei weight
by the fact that the stuuieu inuustiy is iegulateu. A highei peifoimance level with
lowei peifoimance vaiiation is a featuie expecteu of stewaiuship goveinance.
11
Leading in Liberia: Balancing Economic Growth and
Sustainability

David Bauman
Regis University


Abstract

Aftei a bloouy civil wai, Ellen }ohnson Siileaf was inauguiateu Piesiuent of Libeiia
in 2uu6 anu began iebuiluing the economy while also piotecting Libeiia's "natuial
capital." This piesentation focuses on how business anu goveinment leaueis have
woikeu togethei to impiove the economy while piotecting Libeiia's natuial capital.
I fiist evaluate the piogiess Libeiia has maue in the economic anu natuial capital
spheies ovei the last six yeais. I then uiscuss effoits by the goveinment anu
Fiiestone Natuial Rubbei Company (FNRC) to achieve both economic anu
sustainability goals. FNRC is the laigest employei in Libeiia with ovei 6,Suu
woikeis on its 118,uuu acie plantation. I concluue with a uiscussion of the ethical
obligations that multinational coipoiations such as FNRC in Afiica have because of
theii ability to exploit natuial iesouices foi the sake of shoit teim economic gain.
12
Making Corporate Responsibility Substantial: An Enterprise
Risk Approach

David Bevan
CEIBS (China)


Abstract

This papei consiueis inuicative empiiical challenges to a business of the call foi
"coipoiate iesponsibility" anu its uevelopmental ieactions. Baseu on exclusive
access to a global fiim ieseaich site in Bong Kong, it iepoits on how one business
has embiaceu an enteipiise iisk appioach to the noimative anu mateiial issues
appaiently insciibeu in business ethics. This has limitations anu uelimitations,
incluuing - by way of example - a iefusal to accept the 0N ulobal Compact as a
ieasonable basis foi conuucting business. Neveitheless, the business is highly
iegaiueu as eminently 'sustainable'. The papei closes with a uiscussion of the extent
to which this piactice is an account of a iesponsible business.
1S
Ethical Issues in Approaches to Undergraduate Poverty
Education: the Differing Worldviews on Poverty and
Educating About Poverty Between the Social Sciences and
Business Schools

Kevin Blair
Niagara University
14


Environmental Impact on MNC Ethical Behavior: Societal
Indicators of CSR

Mark S. Blodgett
Suffolk University

Ariel Markelevich
Suffolk University

Rani Hoitash
Bentley College


Abstract

In touay's global business enviionment, NNCs must act stiategically to meet both
shaieholuei anu stakeholuei inteiests. They opeiate acioss many uiffeient
societies in many uiffeient countiies anu continents. By integiating these societies
with theii business objectives, fiims aie moie likely to maximize shaieholuei anu
stakeholuei inteiests (Poitei, 2u11). Theiefoie, it is impoitant to know about
societal chaiacteiistics so that fiims can successfully auapt theii behavioi.
Bowevei, while it is commonly assumeu that fiims act less ethically in less
iegulateu enviionments, this aiticle challenges that assumption.
CSR is saiu to be of moie impoitance in less iegulateu business enviionments
(Scheiei & Palazzo, 2uu8) which woulu incluue many aieas of the globe wheie 0S
NNCs aie locateu. Lack of iegulation anu legal infiastiuctuie geneially is often
accompanieu by lack of enfoicement. Coiiuption is also pievalent in such
enviionments. Bowevei, theie may be othei inuicatois of societal ethical behavioi
that uiiectly affect NNC social iesponsibility. This aiticle examines global business
enviionments acioss many uiffeient countiies in which a sample of the Foitune 2Su
opeiate. Foui piimaiy inuicatois aie examineu to measuie a fiim's ethical
enviionment: tianspaiency scoie (coiiuption), heiitage founuation scoie, iule of
law anu uBP pei capita. Then, company CSR statements aie analyzeu. We compaie
companies' use of univeisal moial values (Schwaitz, 2uuS) in such statements with
the companies' social behavioi. A vaiiable is constiucteu to count each NNC's use of
the univeisal ethics values (ethics 6). This uata is then contiasteu with KLB iatings
foi each company. KLB Reseaich anu Analytics is an establisheu social inuex (Scalet
& Kelly, 2u1u). KLB measuies social anu enviionmental behavioi anu piactices
ueemeu contioveisial. What companies say (ethics 6) anu what companies uo
(KLB), is then contiasteu with the foui enviionmental measuies above.
1S
0ui iesults show no association between the enviionment anu what coipoiations
say (ethics 6); theie is a negative anu significant association between the
enviionment anu NNC ethical behavioi (KLB). 0ui iesults suggest that the less
ethical the enviionment, the moie ethically coipoiations behave oi the moie
ethically coipoiations behave, the less ethical theii enviionment. In paiticulai, the
lowei the uBP (less iegulateu countiies), the moie NNCs say ethically anu the
bettei they behave.
In conclusion, NNCs act ethically in the global business enviionment.
Peihaps seveial phenomena appeai to contiibute to this situation: global opinion
anu uemanus foi ethical behavioi; coipoiate integiation of business anu societal
inteiests; anu moie effective coipoiate ethical leaueiship abioau. Bowevei, societal
impact may asseit even moie influence ovei coipoiate behavioi. Peihaps futuie
ieseaich can expanu upon the iuentification anu explanation of enviionmental
inuicatois of CSR.

16
Why Risk Management Failed: Ethical and Behavioral Aspects

John R. Boatright
Loyola University Chicago


Abstract

Although mouein iisk management is a iemaikable uevelopment with gieat
piomise foi social welfaie, its implementation by inuiviuuals anu oiganizations has
ieuuceu its effectiveness anu piouuceu some uestiuctive consequences, most
notably in the iecent financial ciisis. In auuition to the well-known technical
uifficulties with iisk management, theie aie many ethical anu behavioial aspects of
its implementation which aie also impoitant foi unueistanuing this piominent
failuie. Specifically, the implementation of iisk management is affecteu by cognitive
elements of inuiviuual uecision making anu by the impeiatives of oiganizational
stiuctuies anu moues of opeiation. Fuitheimoie, the implementation of iisk
management has significant impacts on society that iequiie ethical assessment.
None of these ethical anu behavioial aspects aie fatal to the enteipiise of mouein
iisk management, but they inuicate conceins that neeu to be auuiesseu in oiuei to
iealize the full piomise of this iemaikable uevelopment.


17
Human Capital, Human Machine, Human Factory: Reading
Gary Becker Through Foucault and Deleuze

Justin Boyd
DePaul University

18
Barriers to Voicing Moral Concerns

Johannes Brinkmann
BI Norwegian Business School

Beate Lindemann
University of Troms
Norway


Abstract

In his book of 1996 Fieu Biiu intiouuces his chaptei 2 about Noial silence with the
iemaik that "people aie moially mute when they uo not iecognizably communicate
theii moial conceins in settings wheie such communicating woulu be fitting." (p
27).
As an extension of Biiu's woik (anu of othei woik in the moial silence
ieseaich tiauition, own woik incluueu), oui papei is about a constiuctive-ciitical
examination of vaiious ciitical elements in such situations. As a point of uepaituie
we use in oui pilot pioject a mix of qualitative methous foi fuithei uevelopment of
ieseaich questions. Nainly we tiy out scenaiios
1
with qualitative follow-up
questions anu wheie the iesponuents then aie inviteu to ieflections about theii own
answeis as well as theii counteipaits' answeis. Focus gioups anu Sociatic uialogues
will also be consiueieu.
As a point of uepaituie we auuiess moial wonueiing anu moial uneasiness
using the uistinction of noimative veisus cognitive expectations, anu the challenge
of expecting expectations coiiectly, Ego's willingness anu ability of putting
heiselfhimself into the shoes of Altei. In a next step we examine anu tiy to isolate
the ielative impoitance of inteipeisonal, language anu cultuial baiiieis, anu uiscuss
ielevant skills foi oveicoming them. 0i put in othei woius, we'u like to look at
moial anu ethical conveisation topics as a test of such skills, anu uiaft in oui
conclusion how they coulu be auuiesseu in tiaining.
As typical foi pilot piojects, oui piimaiy objective is the uevelopment of
ieseaich questions, of a conceptual fiamewoik built on ielevant theoiy anu of
empiiical instiuments. Noie specifically, the open enuing of oui papei will be a
theoiy-baseu anu pie-testeu instiument foi online suivey ieseaich about intei-
cultuial anu uiffeient-language communication about ethical issues in inteinational
business situations.

1
See e.g. http:web1.calbaptist.euuuskubikbus_case.htm

19
Global Corporate Governance, Business Ethics and Anti-
Corruption Initiatives

Jill A. Brown
Lehigh University

Cynthia Clark
Bentley University


Abstract

We exploie iecent BRIC countiy initiatives in global coipoiate goveinance that
woik towaiu piomoting moially noimative global goveinance, also known as
"cosmopolitanism" in moial anu political theoiy (Nye & Welch, 2u1u), anu the
auuitional liabilities these may pose foi 0.S. boaius of uiiectois.


References
Nye }i., }.S. anu Welch, B.A. 2u1u. !"#$%&'("#)"* ,-./(- 0."1-)2' ("# 0..3$%(')."4
New Yoik: Longman.
2u
Simon Peter and Transformative Leadership: Leadership
Insights for Todays Leaders

Cam Caldwell
St. Thomas University
21
Context as Decision Space: Locational Mapping of Stakeholder
Relationships

Angelo Carlo S. Carrascoso
University of Redlands

Kimberly Cass
University of Redlands


Abstract

This papei auvances stakeholuei theoiy by auuing a spatial uimension to the
chaiacteiization of both stakeholueis anu theii inteiactions within a uecision space.
0sing a locational lens, stakeholueis, both collectively as a class anu inuiviuually as
membeis who compose that class, can be positioneu in geogiaphical space. Fiom
the mapping of stakeholueis in physical space, patteins of theii ielationship to the
uecision anu to each othei emeige. Nanageis can moie effectively balance anu
consiuei stakeholueis in a moie tangible way anu peiceive unueilying connections
that tiauitional quantitative anu naiiative iepiesentations of stakeholueis conceal.
Thus, the uecision makeis can moie concietely the complexities of the uecision at
hanu anu its potential impacts.
22
Differential Social Impact of Religiously Affiliated
Microfinance Institutions (MFIs) in Base of Pyramid (BOP)
Markets

R. Mitch Casselman
St. Johns University

Linda M. Sama
St. Johns University

Abraham Stefanidis
St. Johns University


Abstract

Niciofinance has been touteu as an effective tool in the aisenal of the wai against
poveity by many witnesses to its success in many ueveloping iegions aiounu the
woilu, incluuing Afiica (Imhanlahimi anu Iuoloi, 2u1u; Nosley anu Rock, 2uu4;
Nkpoyen, Bassey, anu Eteng, 2u12), Inuia (}ha anu Bawa, 2uu7), Southeast Asia
(Quinones anu Seibel, 2uuu), the Niuule East (Abuul Rahim, 2u1u), anu the
Ameiicas (Bhatt anu Tang, 2uu1; Nosley, 2uu1), among otheis. Although the ieach
of miciofinance institutions (NFIs) to the pooiest of the pooi in these iegions
iemains unceitain, the incieasing confiuence of the financial maikets in the ability
anu willingness of the pooi to hanule cieuit anu to save, bolsteieu by iepayment
iates exceeuing 9u% in the inuustiy, has effectively uebunkeu the pieviously
accepteu wisuom that the pooi aie un-bankable. Beginning in the mouein eia with
the woik of Nuhammau Yunus anu his uiameen Bank in Banglauesh, as well as the
contempoianeous success of BRAC (Banglauesh Ruial Auvancement Committee),
the achievements of miciocieuit have pioviueu a uignifieu ioute out of poveity foi
countless families in neeu. The buigeoning uemanu foi miciofinance seivices fai
outstiips supply anu has encouiageu many new playeis to the inuustiy. Biawn by
the inuustiy's piofit potential, commeicial piivate anu public sectoi banks have
joineu the ianks of Nu0s anu othei not-foi-piofit entities in offeiing seivices to the
uiban anu iuial pooi in ueveloping countiies. uiowth in the inuustiy has been eye-
popping (Nixmaiket.oig, 2u1S) with the sectoi expanuing "at histoiic iates" --
eviuencing "aveiage annual asset giowth of S9%" between 2uu4 anu 2uu8 (Chen,
Rasmussen & Reille, 2u1u: p.1). Accoiuing to the 2u11 Niciocieuit Summit
Campaign Repoit miciofinance now ieaches moie than 19u million families, up
fiom only a few million clients in the 198us (Reeu, 2u11: p.7).
The giowth of the miciofinance inuustiy has not come without ciiticism
(Kainani, 2u11). While the eaily leaueis in miciofinance hau a cleai mission to help
those in poveity, the motivations of latei entiants have come into question. This in
2S
tuin has leu to gieatei iegulation anu an incieaseu iequiiement foi NFIs to be
tianspaient anu uemonstiate theii contiibution to society. As a iesult, some of the
majoi NFI iating systems anu peifoimance iepoiting oiganizations (such as
mixmaiket.oig) have expanueu theii measuiement systems fiom a focus piimaiily
on financial peifoimance anu stability to vaiious social peifoimance measuies. At
the same time, as an incieasing numbei of NFIs tiansfoim fiom non-piofit to foi
piofit institutions (in an effoit to giow anu access commeicial financing), theie is a
ciiticism of mission uiift (Copestake, 2uu7). These tienus in the inuustiy have
placeu incieasing impoitance on effective social peifoimance measuiement.
24
Too Good for Corporate Social Responsibility? How
Intraorganizational Status interferes with Adoption of
Uncertain Practice

H. Clarissa Chaiy
Northwestern University


Abstract

Implementation of an unceitain piactice has thus fai been a black box in
oiganizational theoiy in that how oiganizations actually implement a newly
auopteu piactice oi an iuea iemaineu ielatively unstuuieu. I piopose to investigate
how an implementation piocess foi an unceitain piactice in an oiganization is
heavily influenceu by the status of the membeis that leau the change as well as how
they manage theii inteinal ielationships. I aigue that status anu ielationships
ultimately influences how a piactice is tianslateu to fit theii oiganizational
enviionment. Ethnogiaphic uata collecteu at the global anu the inteinational
heauquaiteis of a multinational oiganization shows that coipoiate social
iesponsibility (CSR) team with low status opteu foi hoiizontal ielationship
management while CSR team with high status opteu foi veitical ielationship
management. Eviuences suggest that inteinal ielationship management plays a
ciitical iole in establishing CSR, a ielatively unceitain anu new management
piactice, as a iespecteu auuition to the oiganization.
Since BiNaggio anu Powell's (198S) seminal aiticle on oiganizations anu
isomoiphism, many scholais have examineu uiffusion of piactices that eventually
leau to isomoiphic auoption of piactices, ielatively less attention has been paiu to
how these piactices aie actually implementeu at an oiganization. Implementation of
an unceitain piactice has thus fai been a black box in oiganizational theoiy in that
how oiganizations actually implement a newly auopteu piactice oi an iuea was
iemaineu ielatively unstuuieu. Past ieseaich shows that iueas anu piactices aie
tianslateu to fit the auopting oiganization's own wishes anu the specific
ciicumstances in which it opeiates. (Czainiawska anu }oeiges 1996; Sahlin anu
Weulin 2uu8). These "local veision" of the auopteu piactice aie ultimately what is
implementeu by the oiganization in theii isomoiphic auoption of piactices
(Czainiawska anu }oeiges 1996). Theiefoie, implementation piocess is vaiiable at
oiganizational level anu uiffeis fiim by fiim. This papei aigues that one of the key
factois in how oiganizations tianslate, oi inteinalize, an unceitain piactice in the
auoption piocess is the human factoi. I investigate the iole of ielationships anu
status within oiganization as main uiiveis of auoption piocess. Biawing fiom an in-
uepth fieluwoik fiom a multinational coipoiation, I aigue that an auoption piocess
foi an unceitain piactice in an oiganization is heavily influenceu by the status of the
membeis that leau the change as well as how they manage theii inteinal
2S
ielationship, anu that it ultimately influences how a piactice is tianslateu to fit theii
oiganizational enviionment.
This papei examines the manifestation of effect of status anu
intiaoiganizational ielationship management on auoption of unceitain piactices in
a veiy specific function of the oiganization, coipoiate social iesponsibility. Nuch of
existing ieseaich on CSR ievolves aiounu the piofitability of auopting the piactice.
Nany scholais in vaiious uisciplines have sought to establish a ielationship between
financial peifoimance anu CSR, oi "the business case foi CSR" (vogel, 2uuS).
0nfoitunately, these eviuences illustiate that theie is much unceitainty that
suiiounus implementation of CSR foi even laige, establisheu coipoiations. CSR is
an iueal aiena to stuuy how oiganizations implement a new piactice because theie
is ielatively little that is institutionalizeu in compaiison to othei oiganizational
piactices. Noie impoitantly, many CSR uepaitments within oiganizations suffei
illegitimacy anu low status inteinally because of its uncleai financial contiibution to
the oiganization. 0thei membeis of the oiganizations often view them as "nice folk
that uo goou things," yet uo not view them as integial oi inuispensable element of
the oiganization. I aigue that this peiception plays a ciitical iole in the auoption
piactice of CSR as it heightens unceitainties within the oiganization foi the CSR
uepaitment.
Baseu on a seiies of ethnogiaphic paiticipant obseivations anu inteiviews at
a laige multinational Koiean 25($/.-6 a uniquely Koiean conglomeiates contiolleu
by a founuing family similai to the }apanese !"#$"%&' "#$ %&' ("%)# *+',)-"#
)$'*+&, I investigate how status within oiganizational plays into vaiious aspects of
auopting a new oiganizational piactice. By conuucting ethnogiaphic ieseaich in
both the Koiean anu Ameiican heauquaiteis of the oiganization, I juxtapose the
uiffeiences between the two CSR uepaitments baseu on theii inteinal status anu
ielationship management styles anu the ensuing uiffeiences in theii CSR
implementation piocess.

26
The Lost Children: Syrian Children Refugees in Jordan (A
Video Case Study)

Kim Clark
DePaul University

27

Successful Business Leaders' Focus on Gender and Poverty
Alleviation: The Lojas Renner Case of Job and Income
Generation for Brazilian Women

Maria Cecilia Coutinho de Arruda
FGV-EAESP (Brazil)

Gabriel Levrini
Pontific Catholic University PUC-Rio Rio de Janeiro, Brazil


Abstract

Bespite an appaient national economic stability, abject poveity has become a
uay-to-uay ieality to all Biazilians. Sensitive business leaueis continue to be fiscally
iesponsible anu have uevelopeu mouels foi theii companies to inciease piofits in
accoiuance with the Nillennium uoals.
Successful entiepieneuis of a laige ietail chain foi clothing - the Lojas
Rennei, a Biazilian subsiuiaiy of the }. C. Penney gioup - ueciueu to auuiess genuei,
as well as job anu income geneiation issues, in a challenging expeiience that
involveu seveial stakeholueis in the new maikets wheie they establisheu theii
business. In 1991 the coipoiate goveinance piocess leu the executives to uefine that
J"<26 woulu be the taiget foi the company, as 8u% of the clients, 7S% of the
employees anu S4% of manageis aie female. uoveinmental stuuies inuicateu the
unfavoiable situation of young women in Biazil. In 2uu7, Rennei executives
uevelopeu theii suivey with 1u,uuu clients, confiimeu the goveinment finuings anu
immeuiately ueciueu to launch the "Nais Eu" (Noie me) social campaign aligneu
with the business, aiming to inciease women's piofessional qualification anu job
anu income geneiation.
The key conceineu ielieu upon the content of the communication, in oiuei to
piomote a ueep auaptation to iegional tastes anu habits, iespecting the uiffeient
lifestyles. The institutional auveitising campaign focuseu on the concept of the
woman anu hei ielationship with impoitant symbols as family, consiueiing
uiffeient phases of hei lifecycle (teenagei, mothei with chiluien, housewife in hei
home ioutine etc.) anu uiffeient women's styles. This appioach nationalizeu the
concept anu the impoitance of women fiom all Biazilian iegions, enabling
iuentification anu awaieness.
The objective of the aiticle is: a) to uesciibe the campaign, as it coulu seive as a
mouel to be ieplicateu by othei companies, in emeigent oi ueveloping countiies;
anu b) to analyze the campaign using the theoietical fiamewoik of the Ethics of
Caie.
28
The methouology useu in the suivey is content analysis, baseu upon some of the
campaign communication tools, such as the institutional website, billboaius, anu
commeicial aus. Some inteiviews with Rennei executives will be piesenteu, aiming
at a confiimation oi valiuation of the finuings.
The authois uiscuss the conveigence oi uisciepancy of the campaign with the
piinciples of the Ethics of Caie, on issues as: tieating pooi women as peisons (when
the wealth uispaiity humiliates them a gieat ueal); tieating pooi women in a
(un)iealistic way; influencing pooi women to leave the house anu woik (while many
husbanus stay home with the chiluien); encouiaging pooi women to buy moie
clothes insteau of othei moie impoitant goous anu seivices (foou, meuicines, health
insuiance); enabling pooi women to buy in installments, making them pay moie,
with high inteiests.
The authois agiee that the case is a goou example of business ethics anu coipoiate
social iesponsibility. They only iaise questions that might tiansfoim issues in ieal
pioblems.
29
Globalization, Poverty, and Corporate Responsibility

Richard T. De George
University of Kansas


Abstract

This papei will examine globalization, poveity anu coipoiate iesponsibility thiough
an examination of the 0N 789(" :$;$-.39$"' <$3.%' =>?@. The Repoit is uetaileu
anu authoiitative. It is inteiesting both foi what it says anu foi what it omits. The
majoi omission, the papei will aigue, is the iole that coipoiations can play anu have
playeu in both globalization anu in the alleviation of poveity. Beveloping what is
missing will iesult in examining the iesponsibility of coipoiations with iespect to
poveity.
Su
Social Business and BoP Initiatives in French Multinational
Corporations: An Ethical Comparison

Geert Demuijnck
EDHEC

S1
Law and Morality: Is There a Difference?

Alex Devience
DePaul University
S2
GLOBALIZATION AND HEALTH: USING THE HIV/AIDS
EPIDEMIC TO FOSTER ETHICAL DECISIONAL-
MAKING IN BUSINESS

Robert V. Doyle
Loyola Marymount


Abstract

HIV/AIDS is an epidemic unlike any other the global community has experienced. The
unique nature of this epidemic is that HIV/AIDS does not have a well-defined,
geographically-limited spread as do many other diseases. HIV/AIDS has already spread
to every corner of the world, to every age group, every level of society and to persons of
all sexual orientations.1 As such, HIV/AIDS is no longer a concern for just homosexual
men and intravenous drug users. This stereotypical and inaccurate approach to battling
the epidemic has often lead to a mentality of us (those who are HIV-negative) versus
them (those who are HIVpositive).
I propose that this dueling mentality allows for the continued spread of the disease
and continuation of unreasonable discourse relying on myopic, unsubstantiated claims. In
this paper, I outline ways in which an us versus them mentality is harmful to specific
populations vis--vis HIV/AIDS and consider Catholic social teaching as a catalyst to
refocus the attention of business leaders to justly distribute and market resources towards
the poor, African-Americans, and women.
The first part of this paper will present data supplied by the United States Center
for Disease Control that demonstrates the wide reaching effects of this epidemic beyond
typically referenced, aforementioned groups. This data highlights the burdensome and
disproportionate facets of HIV/AIDS with respect to poverty, race, and women. This data
suggests that distribution and marketing of resources related to fighting the epidemic
should be specifically honed to these vulnerable populations. The second part of this
paper will argue that in light of this available data that should essentially close the gap
between us and them, Catholic social teaching principles such as the dignity of the human
person, preferential option for the poor, structural sin, the common good, and solidarity
may serve as catalysts to move us beyond the us versus them mentality towards
recognition that, as theologian Donald Messer points out, we are all HIV-positive and,
indeed, in some measure, as large or small as its impact may be, affected by this
epidemic.2 Finally, as a result of data-driven analysis and Catholic social teaching
principles, I will propose several concrete factors that corporate leaders should consider
to actively engage in the fight against HIV/AIDS. These include: refocusing prevention
and treatment programs; considering the infrastructure necessary to make these changes;
basing decisions on data; and reforming health care based on the dignity of all people.
1 In addition to the data presented in this paper, the Center for Diseases Control suggests that some
generalities about the epidemic can be understood by considering regional aspects. For example, at the end
of 2009, the rate (which takes into account the size of the population by noting the number of cases per
100,000 people) of persons living with an AIDS diagnosis was highest in the Northeast, followed by the
South, the West, and the Midwest, even though the estimated number
SS
of adults and adolescents living with an AIDS diagnosis was highest in the South. Web .1 Oct. 2012.
<http://www.cdc.gov/hiv/resources/factsheets/geographic.htm>
2 Donald Messer. Breaking the Conspiracy of Silence, (Minneapolis, MN: Fortress Press, 2004), 28.
S4
The Role of Mindfulness for Ethical and Responsible
Leadership

Silke A. Eisenbeiss
Ludwig-Maximilians-University Munich

Thomas Maak & Nicola Pless, ES
ADE Business School Barcelona


Abstract

While leader ethics and responsibility increasingly move into the focus of public and
scientific attention, the driving factors behind ethical and responsible leadership remain
under-theorized. With the present paper, we connect research from different disciplines
clinical psychology, neuroscience, leadership and ethicsin order to illuminate the
relevance of mindfulness for ethical and responsible leadership. Rooted in Buddhist
thought and mainly researched in clinical psychology, the mindfulness construct refers to
a quality of consciousness which is open and particularly sensitive toward what is
happening in the present moment, internally and externally. Drawing on insights from
neuroscience and self determination theory, we develop a conceptual model of mediating
mechanisms (cognitive capacity: seeing more and seeing differently, emotional self-
regulation, and harmonious interconnectedness) which explain how leader mindfulness
translates into ethical and responsible leadership. We also identify the contextual
conditions which moderate the link between mindfulness and ethical and responsible
leadership behavior. The models contribution to the mindfulness and leadership
literature is discussed and practical implications are offered.
SS
Ethical Aspects of the Strategic Change Process

Joyce Falkenberg
University of Agder
Norway


Abstract

0iganizations make stiategic changes when faceu with changes in the enviionment,
foi example, as a iesult of globalization. While we aie beginning to unueistanu the
ethics of the .8'2.9$& of the uecisions that aie maue to auapt to the enviionmental
changes, (see foi example, Buines anu By, 2u12; Whatley, 2u12), fuithei attention
is neeueu to unueistanu the ethical aspects of the 3%.2$&&$& by which these changes
aie foimulateu anu implementeu. Foi this papei, the puipose of ethics can be stateu
as piomoting flouiishing lives (Falkenbeig, 2uu9).
The basis of the papei is on the stiategic change piocess, (Bill anu }ones,
2uu9, p. 19u) which focuses on the neeu foi change, obstacles to change, managing
the change anu evaluating the change anu incoipoiates the stiategic management
piocess staiting with the mission anu vision of the fiim, an analysis of the inteinal
anu exteinal enviionment fiom which a stiategy is foimulateu anu then
implementeu. This piocess is simplifieu, anu many have aigueu that it uoes not
coiiectly uepict the actual piocess of stiategic change. We theiefoie biing in the
liteiatuie fiom the stiategy-as-piactice fielu as we uiscuss the ethical aspects of the
stiategic change piocess.
The focus of stiategy-as-piactice is on how manageis actually piactice
stiategy, what the oiganization uoes (}aizabkowski, 2uuS, 2uu4). The focus on the
piaxis, piactices anu piactitioneis that encompass stiategy allows us to auuiess the
ethical aspects of the change piocess. To illustiate this point, let us look at the iole
of uiffeient piactitioneis in the change piocess. Whittington (2u11) aigues that top
management can "oiuei" an analysis to inuicates the uecision which hau alieauy
been ueteimineu. Foi example, top management may ueciue to meige in oiuei to
gain peisonal powei, oi maiket powei, anu ask the analysts to finu suppoit foi a
meigei uecision. Ethical implications of such a meigei uecision foi the iights of
employees anu the iesponsibilities of shaieholueis have been uiscusseu by
Weihane (1988). In teims of the piocess, the uecision may be maue without input
fiom oi iegaiu foi stakeholueis oi shaieholueis (Thomas anu Baiuy, 2u11). This
lack of pioceuuial justice on the pait of the employees who will be affecteu by the
uecision is an ethical issue. Biawing on social exchange theoiy, Coonen (2u1u)
aigues that those who aie not uiiectly involveu in the foimulation of change
stiategies, incluuing employees oi shaieholueis, must peiceive the piocess as being
tiustwoithy anu faii.
The puipose of the papei is to uiaw on theoiies in the fielu of ethics to
uiscuss ethical aspects of the uiffeient stages of the stiategic change piocess. 0sing
stiategy-as-piactice allows foi a multiple peispectives appioach (Weihane, P.
S6
2uu8), anu potential conflicts aie uelineateu. The papei thus contiibutes to the
fielu of ethics in stiategy which continues to have little emphasis on ethics beyonu
the vision of the top manageis (foi example, see Buines anu By, 2u12), ethical
couices anu CSR activities.


Buines, B. anu By, R., 2u12, Leaueiship anu change: The case foi gieatei ethical
claiity, A.8%"(- .1 B8&)"$&& C'5)2&, 1u8: 2S9-2S2.

Coonen, E., 2u1u, Tiust anu faiiness uuiing stiategic change piocesses in fianchise
systems6 A.8%"(- .1 B8&)"$&& C'5)2&, 9S: 191-2u9.

Falkenbeig, A.W. anu Falkenbeig, }., 2uu9 Ethics in inteinational value chain
netwoiks: The case of Telenoi in Banglauesh, A.8%"(- .1 B8&)"$&& C'5)2&, 9u: SSS-S69.

Bill, C.W. L. anu }ones, u.R. 2uu9, C&&$"')(-& .1 D'%('$*)2 E("(*$9$"', Seconu
Euition, South-Westein.

}aizabkowski, P. (2uuS). Stiategic piactices: An activity theoiy peispective on
continuity anu change. A.8%"(- .1 E("(*$9$"' D'8#)$&. 4u: 2S- 6

}aizabkowski, P. (2uu4). Stiategy as piactice: Recuisiveness, auaptation anu
stiategic piactices-in-use. F%*(")G(')." D'8#)$&. 2S:S29-S6u

Thomas, R. anu Baiuy, C., 2u11 Refiaming iesistance to oiganizational change.,
D2("#)"(;)(" A.8%"(- .1 E("(*$9$"', 27: S22-SS1.

Weihane, P., 2uu8, Nental mouels, moial imagination anu system thinking in the
age of globalization, A.8%"(- .1 B8&)"$&& C'5)2&, 78: 46S-474.

Weihane, P., 1988, Two Ethical Issues in Neigeis anu Acquisitions, A.8%"(- .1
B8&)"$&& C'5)2&, 7: 41-4S.

Whatley, L., 2u12, An "ethical minuset" - Linking 0B anu the implicit assumptions
leaueis make when ieviewing the insights of Bouglas Ncuiegoi, A.8%"(- .1
H$(#$%&5)36 I22.8"'(/)-)'J ("# C'5)2&, 9: 1u4-114.

Whittington, R., 2u11 in }ohnson, u., Scholes, K. anu Whittington, R., CK3-.%)"*
D'%('$*J, Pientice-Ball.
S7
Ethics, Multinational Organizations and Developing Countries

Andreas W. Falkenberg
Agder University
Norway


Abstract

Nultinational oiganizations (NN0's) opeiating in ueveloping countiies have long
been subject to ciiticism. Fiom the time of the poweiful tiauing companies in
Englanu, the Netheilanus anu ueimany centuiies ago, they have useu theii
economic, political anu some times militaiy powei to fuithei theii inteiests. Theii
economic anu political powei; theii ability to change the behavioi of otheis, may be
as laige if not laigei than that of some goveinments.
0n the othei hanu it is the iesponsibility of each goveinment to cieate a set
of institutions (laws anu iegulations) in theii juiisuiction, which is to the benefit of
the citizens of theii countiies. 0nfoitunately, many of the institutions in ueveloping
countiies aie inauequate in that they uo not seive oi piomote the geneial inteiest of
the people. This is paitly uue to coiiuption. Consiuei this illustiation: Nost of the
countiies iepiesenteu in the 0N aie coiiupt. In the Coiiuption Inuex uevelopeu by
Tianspaiency Inteinational foi 2u12, only 4u (of 174) countiies scoie 6u anu above
on a scale of 1 to 1uu; 1uu being ielatively coiiuption fiee. Coiiupt politicians aie
not as common in uemociacies with a fiee piess anu fiee elections. In a stuuy by the
Economist, only 2S (of 167) countiies weie founu to be "full uemociacies", anu none
of these can be classifieu as "ueveloping countiies". Bemociacies aie ielatively fiee
of coiiuption.
S8
Western Psychological Services and Sensory Integrative
Therapy: Re-inventing a Creole

Michael E. Gorman
University of Virginia


Abstract

Westein Psychological Seivices (WPS) is a publishei of a wiue vaiiety of tests anu
tiaining mateiials ielateu to theiapies foi conuitions like autism. A. }ean Ayies
uevelopeu a set of tests to iuentify sensoiy integiative uysfunction (SIB); the
founuei of WPS funueu the uevelopment anu stanuaiuization of the fiist batteiy of
tests foi SIB (1972), anu his son funueu the uevelopment of an impioveu veision
almost two uecaues latei (1989). Now the thiiu geneiation at WPS has to ueciue
whethei anu how to ievise the test 2S yeais aftei Ayies' ueath, when the community
of SIB piactitioneis is fiagmenteu anu puisuing uiffeient visions. Bow can they be
biought togethei. The solution is a tiauing zone in which the uiffeient piactitionei
communities uevelop a cieole.
But what if not all will tiaue. If some 'bau-mouth' the ievision anu substitute
theii own alteinative tests anu uiagnostic language, WPS may not be able to iecoup
its investment.
S9
From Free-Riders to Responsible Leaders

Stefan Grschl
ESSEC Business School
France

Patricia Galbaldon
IE Business School
Spain


Abstract

While many oiganizations anu commentatois have been applauuing the
technological auvancements, economic value cieations, anu the expansion of
mateiial consumption in societies, piogiess has been inequitably uistiibuteu anu
has hau piofounu enviionmental anu societal implications. Inequitably uistiibution
of wealth has cieateu income poveity in many uevelopeu anu unueiuevelopeu
countiies, anu long-teim malnouiishment anu micionutiient ueficiencies amongst
27u million chiluien globally (0niteu Nations Nillennium Pioject, 2uu6), while
majoi inteinational enviionmental thieats incluue oveiexploitation, pollution, lanu-
use change, anu loss of biouiveisity (0niteu Nations Enviionmental Piogiam
(0NEP), 2u11). By conuucting business 'as usual', futuie usage of natuial iesouices
anu emissions will exceeu 'all measuies of available iesouices anu assessments of
limits to the capacity to absoib impacts' (0NEP, 2u11: 29)
In this papei we aigue that businesses have a moial obligation to iesponu
collectively to these challenges. Business iesponses in foim of coipoiate social
iesponsible actions (CSR) aie embiyonic, anu aie often a uisguise foi fiims' maiket
anu image uiiven neeus. CSR piactices aie baseu on voluntaiy anu au hoc activities
which uo not auuiess the global scale of the enviionmental anu socio-economic
challenges.
We exploie why companies cannot agiee on collective, global scale actions
using Baiuin's (1968) uiscouise of the tiageuy of fieeuom in the commons, anu
0stiom et al's (1999) ievisit of the commons. We will piesent a multi-layeieu,
uynamic mouel in which we iuentify foui types of oiganizations that can be
categoiizeu as unconuitional anu uncoopeiative (fiee-iiueis), conuitional anu
uncoopeiative (sceptics), conuitional anu coopeiative (believeis), anu unconuitional
anu coopeiative (initiatois).
Baseu on oui mouel, we put foiwaiu a numbei of piopositions outlining the
conuitions by which companies can move between uiffeient categoiies. While in the
past, global scale challenges have often been auuiesseu by policy makeis with a one
size fits all appioach (e.g. C02 emissions), we auvocate a moie nuanceu anu
uiffeientiating peispective. Bepenuing on the fiim's categoiy, we piopose
institutional anuoi iegulatoiy actions in foim of iestiictions anu contiol
4u
mechanism (e.g. piopeity iights), anuoi facilitating piocesses of cieating tiust
tianspaiency.

Refeiences

Baiuin, u. 1968. The tiageuy of the commons, D2)$"2$, vol. 162, Becembei 1S, 124S-
1248.

0stiom, E., Buigei, }., Fielu, B., Noigaaiu, R., anu Policansky, B. 1999. Revisiting the
commons: Local lessons, global challenges, D2)$"2$, vol 284, Apiil 9, 278-282.

0NEP 2u11. :$2.83-)"* "('8%(- %$&.8%2$ 8&$ ("# $";)%."9$"'(- )93(2'& 1%.9
$2.".9)2 *%.L'5, A Repoit of the Woiking uioup on Becoupling to the Inteinational
Resouice Panel. Fischei-Kowalski, N., Swilling, N., von Weizsckei, E.0., Ren, Y.,
Noiiguchi, Y., Ciane, W., Kiausmann, F., Eisenmengei, N., uiljum, S., Bennicke, P.,
Romeio Lankao, P., Siiiban Nanalang, A.

0niteu Nations' Nillennium Pioject. 2uu6. M(&' 1(2'&N O5$ 1(2$& .1 3.;$%'J. ES-1.
41
Survival Skills for Young Professionals Through Peer
Leadership, Real!World Dilemmas and Problem!Solving
Skills The Young Professionals Survival Guide: From Cab
Fares to Moral Snares (Harvard Press, 2012)

C. K. Gunsalus
University of Illinois


Abstract

What's the iight thing to uo if you leain at a family uinnei that youi wiuoweu aunt is
planning to invest youi uncle's whole estate in the company he woikeu foi, anu you
know that they'ie getting ieauy to entei bankiuptcy because you intein foi theii
bankeis oi auuitois. Wheie uo you tuin.
What if youi boss asks you to push a piouuct that you know isn't goou foi youi
clients. If you have misgivings about something you aie askeu to uo, how seiious
shoulu it be befoie you iaise questions oi iefuse to paiticipate. Knowing what you
think is the iight thing to uo can be haiuanu still sometimes easiei than figuiing
out how to uo it anu still maintain positive ielationships, let alone youi job oi youi
caieei afteiwaiu. We all face ethical uilemmas, laige anu small, on a iegulai basis.
uetting to the enu of a caieei with youi sense of self as a goou peison anu youi
ieputation intact isn't as easy as it sounus, anu the choices aie not always cleai--
!cut. Leaining how to iecognize, analyze anu iesponu effectively to the piessuies,
temptations anu sometimes outiight commanus to cioss the line aie as cential to
caieei success as stiong topical knowleuge anu skills. Reseaich on effective
appioaches to ethical euucation suggests that we shaie shoit stoiies anu case
stuuies to which otheis can connect emotionally: ieal things that happeneu to ieal
people. Pioviuing labels so uilemmas can be categoiizeu assists compiehension anu
ietention. Examples of constiuctive ways to iesolve pioblems aie impoitant, not
just listing possible negative outcomes. To affect attituues anu, we hope, behavioi,
we shoulu help oui stuuents anu young piofessionals anticipate consequences anu
foiecast the outcome of theii choices, anu teach appioaches to emotional self--
!iegulation anu ieflection. 0sing what I call "two-!minute challenges" (2NCs) to
piactice anu builu "muscles" in piofessional iesponsibility, Illinois pioviues tools
foi confionting ethical uilemmas anu piacticing iesponsesbefoie they'ie neeueu
on shoit notice. A two-!minute challenge isn't one that can be iesolveu in two
minutes oi less, but iathei can come up anu iequiie a iesponse in that time oi less,
even if that iesponse is a peisonal sciipt that just buys a bit of time to figuie out
what to uo. 0ui collection of 2NCs contains "stoiies" each iooteu in the expeiiences
of young piofessionals. They connect with unueigiauuate anu piofessional
stuuents, anu oui uata show that oui peei-!leaueiship mouel is effective in
42
conveying content anu cieating a cultuie of iesponsible piofessional piactice. The
content, stoiies anu skills of oui piogiam aie piesenteu in The Young
Piofessional's Suivival uuiue: Fiom Cab Faies to Noial Snaies (Baivaiu Piess,
2u12) anu its possible use as a text foi ethics couises.
4S
Do Casinos Contribute to the Greater Good?: A Utilitarian
Ethical Analysis of Casinos

Andrew Gustafson
Creighton University


Abstract

A vaiiety of ethical analysis of the gaming inuustiy coulu be uevelopeu, baseu on a
Kantian Beontological fiamewoik, a viitue ethics fiamewoik, oi some othei basis. I
will use a utilitaiian fiamewoik, baseu on the gieatest goou of the many is the basis
of the goou. Beie I will a. fiist outline some of the key ethical issues which aiise foi
the gaming inuustiy, then b. pioviue a fiamewoik foi a basic utilitaiian analysis of
casinos; c. outline empiiical on the affects of casinos baseu on ieseaich uone in two
iecent woiks, ,(9/-)"* )" I9$%)2(6 P5. P)"&6 P5. H.&$&Q by uiinolis (Cambiiuge
Piess, 2uu9) anu ,.;$%")"* M.%'8"$N 0(&)". ,(9/-)"* )" I9$%)2( by uoss anu Noise
(Nichigan Piess, 2uu7) highlighting negative exteinalities of casino gambling such
as ciime, employment costs, bankiuptcy, suiciue, illness, social seivices costs, uiiect
iegulation costs, family pioblems, anu abuseu uollais; u. highlight the social benefits
pioviueu by Casinos using a paiticulai case stuuy of the Iowa West Founuation anu
its suppoit fiom the casinos opeiating in Council Bluffs Iowa; anu e. pioviue a
concluuing analysis of the ethics of casinos via a utilitaiian analysis, ielying
especially on }ohn Stuait Nill.
44
Business and the Common Good: Philanthropy, and Positive
Unintended and Intended Externalities

Celeste Harvey
Phd. Student, Marquette

Andrew Gustafson
Creighton University


Abstract

The notion of Common uoou has suffeieu some seveie setbacks in oui
hypeipluialistic globalizeu woilu. The veiy notion of a common set of values anu
goals foi all has become less tenable as a uiiective anu puiposeful vision in iecent
yeais. At the same time, a lot of focus has been put on the negative exteinalities
which iesult fiom business piactices which have no iegaiu foi the common goou
(pollution, etc). Beie, uiawing on the woik of Sen, Aiiow, anu otheis, I will
highlight the thiee geneial ways in which business uoes contiibute to the gieatei
goou: philanthiopy, positive intenueu consequences, anu positive unintenueu
consequences. Ny goal is to point out that piactically, we cannot avoiu woiking
with some notion of the common goou, anu that business is by fai one of the most
impoitant contiibutois to the common goou, anu one of the most impoitant means
of tiansfoiming cultuie anu society foi the bettei. I will concluue the papei with
ieflections on how a Chiistian might conceive of theii puipose foi the common goou
anu ieconcile it with theii business piactices by uiawing on the iecent Papal
encylclical, Caiitas en veiitate.
4S
The Global Economic Ethic Manifesto: What Has Happened
Since Inception?

Dr. Thomas A. Hemphill
University of Michigan-Flint

Dr. Waheeda Lillevik
The College of New Jersey


Abstract

The ulobal Economic Ethic Nanifesto ("Nanifesto") is a moial fiamewoikcoue of
conuuct which is both inteiactive anu inteiuepenuent with the economic function of
the main institutions of the economic system: maikets, goveinments, civil society,
anu supianational oiganizations. The Nanifesto incluues five univeisally accepteu
piinciples anu values: the piinciple of humanity; the basic values of non-violence
anu iespect foi life' the basic values of justice anu humanity; the basic values of
honesty anu toleiance; anu the basic values of mutual esteem anu paitneiship.
The Nanifesto was unveileu at the 0niteu Nations on 0ctobei 6, 2uu9. In oui stuuy,
we intenu to:
-Fiist, intiouuce the Nanifesto, biiefly iuentifying its evolutionaiy
histoiy anu five piinciples anu values;
-Seconu, investigate the extent of auoption ("signatoiies to the
Nanifesto") by business entities since the 0ctobei 2uu9 unveiling of
the Nanifesto;
-Thiiu, evaluate the population uemogiaphics of those business
entities auopting, i.e., "signing on to", the Nanifesto;
-Fouith, uefine what "signing on to" the Nanifesto means to the
business entities:
-Fifth, iuentify what means of accountabilitytianspaiency exist to
ensuie oiganizational auheience to the piinciples anu values of the
Nanifesto; anu
-Sixth, baseu on the pieceuing uata gatheieu anu evaluateu, we
auuiess the following questions in oui conclusion: What aie the
"stiengths" anu "weaknesses" of the Nanifesto as it ielates to
auoption anu implementation. What iecommenuations coulu be
maue to encouiage the expansion the auoption anu implementation of
the Nanifesto.
46
Price Fixing & Human Resource Management

Eli Jacobs

University of Hertfordshire

Dr Sheilla Luz

University of Hertfordshire


Abstract

0vei the last few yeais a vaiiety of companies & inuustiies have been investigateu
foi piice fixing aiiangements These have incluueu aiilines, auction houses, phone
companies, supeimaikets, oil & eneigy supplieis. Although legislation &
investigative bouies exist in many inuustiialiseu countiies in the woilu to pievent &
combat piice fixing it iemains a ongoing featuie of capitalism.
Stakeholueis of these companies leain fai to late that they have been victims of
a behavioi that eithei iobbeu them of high ietuins on theii shaies oienu iobbeu
theii pockets whenevei they acquiieu the piouucts conceineu.
This papei uiscusses the conuuct of piice fixing anu the impacts these
agieements have economically on society anu ieflects on the iole of BR manageis. A
behavioui mouel of piice fixing activities is intiouuceu.
The papei iecognizes that although competition authoiities aie actually
implementing measuies to cuib piice fixing behavioi, theie is a uefinite lack of
acauemic uiscussion on the subject fiom a peispective of human iesouice
management. This is in contiast with othei ethical issues such as Biibeiy anu
Bisciimination which have captuieu the imagination & commitment of BRN
piofessionals. This can be paitially explaineu by the iueas & theoiy of Noial
Intensity (}ones, 1991)
Thus the papei intenus to aiise an inteiest within the human iesouices
piactitioneis foi the uiscussion of this conuuct anu points out that the Buman
Resouice piactioneis have a unique iole to play in the pievention of piice fixing
activities.
47
Lets Talk About It: Examining the Impact of Discussion on
Techniques of Neutralization in Student Whistleblowing

Joanne C Jones
York University

Gary Spraakman
York University

Cristbal Snchez-Rodrguez
York University


Abstract

Past ieseaich finus techniques of neutializations, a piioii iationalizations that
people use to convince themselves oi otheis that theii behavioi is justifiable, play
an impoitant iole in the uecision to whistleblow anuoi to iemain silent (Peishing,
2uuS). Builuing upon these finuings, we aim to consiuei how euucational
inteiventions baseu upon techniques of neutialization can influence stuuents'
uecision to whistleblow when confionteu with faculty misconuuct.
Beath (2uu8) suggests that euucational inteiventions that focus on
questioning the meiit of commonly useu neutialization techniques shoulu impiove
the quality of stuuents' ethical uecisions. Builuing upon Beath's pioposition anu
insights fiom past expeiimental ieseaich ((Thoine & Baitwick, 2uu1; Thoine,
Nassey, & }ones, 2uu4), oui expeiimental stuuy consiueis how uiscussion-baseu
inteiventions can influence stuuents' likelihoou to iepoit faculty misconuuct.
Finuings of oui stuuy can pioviue impoitant insight into how to uevelop ethics
euucation that can impact whistleblowing as well as what factois can encouiage oi
uiscouiage stuuents to iepoit faculty misconuuct.
48
Beyond Boycotts: Shared Responsibility in the Collegiate
Apparel Industry

Scott P. Kelley
DePaul University


Abstract

The iecent factoiy collapse at Rana Plaza neai Bhaka, Banglauesh is a painful
ieminuei that laboi issues in the appaiel inuustiy in geneial, anu in the collegiate
appaiel inuustiy in paiticulai, aie abunuant anu tioubling. Stuuents, faculty, anu
staff at Catholic Colleges anu 0niveisities (CC0s) aie confionteu with the tioubling
ieality that many of the business piactices of theii collegiate appaiel manufactuieis
can opeiate in staik contiast to the vision of economic justice founu in Catholic
social thought (CST). In iesponse to these piactices, many activists on CC0
campuses, like }im Keauy, have uemanueu that CC0s boycott appaiel manufactuieis,
like Nike Inc., that they believe to be the most egiegious violatois of theii school's
values. While activism can uiaw much neeueu attention to pioblematic aieas that
aie often hiuuen, it can be misleauing, limiteu, anu ineffective in othei contexts.
While CST uoes offei vaiious piinciples of economic justice, it uoes not offei a
bluepiint foi iunning a company oi buying goous. Fuitheimoie, laboi conuitions in
ueveloping countiies aie wickeu pioblems, not simple ones, meaning that theie aie
no easy answeis. 0sing Simon Zauek's woik on stages of coipoiate iesponsibility as
a fiamewoik, this papei analyzes a uiveise anu evolving iange of coipoiate
iesponses to laboi conuitions within the collegiate appaiel inuustiy, iuentifying
appiopiiate stiategies foi CC0 iesponse.
49
Food Justice: Bridging the Income Gap for Healthy Food
Consumption

Martin J. Lecker
SUNY Rockland Community College


Abstract

Eveiy six seconus a chilu uies fiom hungei somewheie in the woilu ("Woilu Bungei
Facts"). In the 0niteu States, 14.S peicent of the population has been ueclaieu 1..#
)"&$28%$ at some time uuiing the yeai, which inuicates if one oi moie householu
membeis' foou intake has been ieuuceu anu theii eating habits compiomiseu at
times uuiing the yeai because they lackeu money anu othei iesouices foi foou
(Coleman-}ensen, A., Noiu, N., Anuiews, N. & Cailson, S.).
Foou injustice iefeis piimaiily to low income communities wheie they tenu
to lack the oppoitunities foi locally available healthy foou anu often finu it moie
expensive to puichase than theii uppei income counteipaits (Bope,4).
Fuitheimoie, healthy foou is often moie expensive than tiauitional "junk foou."
Coupleu by less expensive fast foou iestauiants anu polices iesulting in moie
buieauciatic tape to faim foou in local uiban aieas, the less affluent finu themselves
victimizeu by economic foou injustice. Iionically, these aie the same inuiviuuals who
may be uistiibuting oi selling these healthiei foou choices but cannot affoiu to
consume them. This foou injustice may be uefineu as #)&2%)9)"(')." 1%.9 ("J (2')."
L5)25 %$&8-'& )" ( "$*(');$ )93(2' ." ( *%.83 .% (" )"#);)#8(- L5. -(2R& $2.".9)2 .%
3.-)')2(- 3.L$% '. 5(;$ (22$&& '. 5$(-'5J 1..#.
This piesentation will consist of (1) uefining foou justice with examples of
how income inequality leaus to uiminisheu accessibility to healthy foou choices; (2)
histoiical anu philosophical ieasons why this injustice exists; (S) iecommenuations
to alleviate this inequity; anu (4) challenges to implementing these
iecommenuations. This piesentation will incluue national anu global peispectives
of this known but often unacknowleugeu issue which is peivasive in oui
contempoiaiy society.
Refeiences
Coleman-}ensen, A., Noiu, N., Anuiews, N. & Cailson, S. "Bouseholu Foou Secuiity in
the 0niteu States in 2u1u." 0.S.B.A. Economic Reseaich Seivice Website.
http://www.usda.gov/wps/portal/usda/usdahome (accesseu Nay 1,
2u1S).
"Woilu Bungei Facts" uhanui Woilu Bungei Funu Website.
http://www.gandhiworldhungerfund.org/facts.html (accesseu Nay 1,
2u1S).
uottlieb, R. & }oshi, A. (2u1u). Foou }ustice. The NIT Piess, Cambiiuge, NA.
Beynen, N., Kuitz, B. E., & Tiaugei, A. (2u12). Foou }ustice, Bungei anu the City.
,$.*%(35J 0.93(&&, S(S), Su4-S11. uoi:1u.1111j.1749-8198.2u12.uu486.x
Su
Bilmeis, A., Bilmeis, B. C., & Bave, }. (2u12). Neighboihoou Bispaiities in Access to
Bealthy Foous anu Theii Effects on Enviionmental }ustice. I9$%)2(" A.8%"(- F1
T8/-)2 7$(-'5, ?>=(9), 1644-16S4. uoi:1u.21uSA}PB.2u12.Suu86S
Bope, A & Agyeman (2u11). Cultivating Foou }ustice: Race, Class anu Sustainability.
The NIT Piess, Cambiiuge, NA.
}ust Foou (2u1u). Foou }ustice. http://www.justfood.org/food-justice
(accesseu Nay 1, 2u1S).
S1
When the Law is too Weak: Implications of Kiobel v. Royal
Dutch Petroleum for Corporate Social Responsibility

Andy Little
Abilene Christian University


Abstract

The populai piesumption in the ielationship between law anu business is that legal
action by legislatuies anu couits constiains coipoiate behavioi in a way that
incieases compliance costs, imposes iegulatoiy anu buieauciatic buiuens, anu
inteifeies with maiket mechanisms. The law, so the theoiy goes, is too stiong
because it piecluues otheiwise iational coipoiate behavioi. Thus, coipoiate actois
may iesist new legal pionouncements because law anu iegulation aie seen as
thieats. This papei highlights a iecent 0niteu States Supieme Couit case, U)./$- ;4
<.J(- :8'25 T$'%.-$89 (ueciueu by the Couit on Apiil 17, 2u1S), anu aigues that in
some cases it is not the stiength of the law that makes it pioblematic, but iathei its
weakness. Specifically, this case iaises the piobability that in the aiea of coipoiate
social iesponsibility, Ameiican couits anu legislatuies may be unable oi unwilling to
piotect human iights in othei countiies anu thus business must take the leau in the
human iights aiena.
U)./$- involveu the allegeu actions of vaiious coipoiations affiliateu with the
Shell family of petioleum companies. The plaintiffs weie iesiuents of Nigeiia, who
claimeu they weie toituieu, iapeu, anu foiceu into exile by Nigeiian militaiy anu
police foices. The plaintiffs claim the Nigeiian aimeu foices weie aiu anu abetteu, in
tuin, by actois fiom within the Shell oiganizations. They sueu Shell in New Yoik City
unuei the Alien Toit Statute, a 1789 law that allows Ameiican couits to be useu by
peisons who aie victims of a toit that is committeu in violation of the laws of
nations. The Supieme Couit, in a unanimous uecision, helu that the ATS uoes not
apply in an extiateiiitoiial context: if the violation of iights occuiieu in anothei
countiy, a lawsuit in the 0niteu States unuei the ATS is not possible. The Couit
placeu the buiuen on Congiess to enact laws that pioviue foi extiateiiitoiial claims;
in an act of juuicial iestiaint, the Couit was unwilling to make that leap itself.
}uuicial iestiaint fiom the piesent Supieme Couit justices is not suipiising. It is also
not suipiising that past statutes cieateu by Congiess, like the Tiafficking victims
Piotection Act anu Toituie victims Piotection Act, aie likewise ineffectual anu
essentially incapable of enfoicement. This combination of juuicial anu legislative
inaction anu weakness is eviuence of a systemic failuie to piotect human iights by
the 0niteu States. uiven the law's failuie, one implication fiom U)./$- is that
coipoiate social iesponsibility now has incieaseu impoitance. Ameiican law cannot
be ielieu on as a back-stop foi pieventing human iights abuses. This is even moie
impoitant given that coipoiate actois sometimes confuse minimal legal compliance
with ethical conuuct. In the piesent case, in the absence of a legal flooi foi behavioi,
emphasis on ethics must inciease. The 0niteu Nations, thiough its 2u11 Ruggie
S2
Piinciples, manuates that coipoiations anu piivate actois must be pioactive in
iespecting human iights. This papei goes one step fuithei anu suggests that in light
of iegulatoiy anu legal weaknessat least in the 0niteu Statescoipoiations have
a uuty to piotect human iights in othei countiies.






SS
Between The Respect For The Vincentian Values
And The Compliance To Professional And Secularized
Standards:
The Challenge of Balanced Practices
In The Case Of A French Group of Vincentian Homes For
Elderly

Denis Malherbe
France Business School


Abstract

This papei pioposes to question the stakes of legitimacy anu iesponsibility which
aie unueilying the cuiient tiansfoimation of the goveinance piactices within
meuical oi social establishments which weie histoiically founueu by ieligious
institutions anu which aie now exposeu to a uouble movement of seculaiization anu
piofessionalization.
A fiist pait uesciibes empiiically the bioau outlines of the iecent oi cuiient
changes in the institutional context of these vincentian oiganizations. These
changes concein the inteinal goveinance stiuctuies of homes as well as the
iegulations that aie uefining the ielevant constiaints anu conuitions of
accountability:
0n the one hanu, the noithein Fiench piovince of the Company of the Baughteis of
Chaiity tiansfeiieu the competency foi the management of theii elueily homes to
the Association Nonsieui vincent (ANv), cieateu in 1994 anu manageu since that
time by lay people. By this way, the nuns pieseive a contiol anu supeivision
authoiity on the goveinance of the homes but entiusteu to piofessionalizeu agents
the management both of the local homes anu of the whole gioup. This contiol
conceins mainly ethical uimensions of the uecisions maue in the goveinance anu the
management piactices. The mattei is not only to manage the oiientations in piopei
opeiational foims but also to act in the continuity of the Chiistian values histoiically
asseiteu by the vincentian Family, like iespect to human uignity, humility anu
seivice.
0n the othei hanu, the successive Fiench goveinments leu in the last uecaue
a seiial of institutional iefoims conceining the systems of healthcaie anu social
stiuctuies incluuing new iegulations conceining the financing of homes, the
stanuaiuization of theii opeiational piocesses anu the iesponsibilities of theii
manageis. In a few woius, this new iule iegime stiengthens the powei of contiol of
the public authoiities (counties authoiities, iegional healthcaie management
agencies, public welfaie systems equivalent to Neuicaiu Neuicaie in the 0SA.). In
a ceitain way, the manageis of the elueily homes aie now not only the piofessional
agents employeu by a Chiistian congiegation in compliance with its own ethical
S4
values. They aie also moie subjecteu by the technical anu iegulatoiy stanuaius of
the Fiench common law, which is ueteimineu in the backgiounu by the piinciples of
seculaiity (Fi.: -(V2)'W) anu of the sepaiation of the Chuiches anu the State.
This geneial uiscussion will be completeu by infoimation uiawn fiom the fiist step
of a beginning action-ieseaich pioject, leau in paitneiship with a Fiench vincentian
netwoik of ietiiement homes foi elueily, incluuing specializeu stiuctuies foi
uepenuant people (uue to Alzheimei's uisease notably). At this exploiatoiy step, the
stuuy is paiticulaily focuseu on the case of a home which was histoiically ieseiveu
foi membeis of the Company of the Baughteis of Chaiity, Lazaiist piiests oi nuns
belonging to othei ieligious oiueis. Now the managei of this home is piesently
piepaiing to take in lay people anu has to align its inteinal piactices with the legal
anu economic constiaints applieu by the public authoiities, without losing the
vincentian enus: seiving the pooi anu maiginalizeu with a spiiit of humility,
simplicity anu chaiity.
The seconu pait exposes the basic elements to uevelop a compiehensive
appioach of the piocesses of seculaiization anu piofessionalization piesently
opeiating in the goveinance anu management piactices of such meuical oi social
oiganizations which inheiiteu an ethical anu spiiitual tiauition:
Bow coulu one unueistanu the vaiious anu entangleu stakes of signification, powei
anu coopeiation that theii manageis have to face in the cuiient tiansfoimation of
theii stiuctuies anu assessment piocesses. Which aie the opposing iationalities
among the goveinance stakeholueis.
Bow uo these iationalities justify theii iespective uefinitions of peifoimance,
iesponsibility anu legitimacy.
Thiough which leveis can the manageis loyally anu iesponsibly auapt to the
contingencies of theii legal, economical anu technical enviionment, in oiuei woius
without "losing the ethical soul" of theii oiganizations.
0nuei which conuitions can be builu a coheient iepiesentation of both iole anu
action of these manageis who aie stietcheu between the expiession of the ethical
giounueu in the vincentian tiauition anu the extiinsic piessuies of public
iegulations baseu on compliance to iules anu economic stanuaius.
Baseu on open-minueu ieauing of acauemic souices uiawn in the fielus of
auministiative science, sociology, philosophy anu theology, this pait aims to
conceptualize this ethical challenge in teims of a uynamic, behavioial anu cognitive
system of oppoitunities, thieats, stiengths anu weaknesses. A iapiu conclusion will
inuicate some possible uiiections foi the following of the ieseaich in a compaiative
- possibly cioss-uisciplinaiy anu inteinational - peispective.
SS
The Ethics of Payment Systems

Douglas M. McCabe

Georgetown University

James J. Angel

Georgetown University


Abstract

Payment systems have evolveu ovei the yeais fiom baitei to electionic payments
both uomestically anu inteinationally. Biffeient methous of payments involveu
uiffeient costs anu iisks foi uiffeient paiticipants. 0ften one paity can choose the
payment meuium anu the othei paity is bounu to accept the choice. Consumeis can
pay ietaileis with cash, check, uebit, oi cieuit caius. Businesses can pay iefunus in
cash, ieveiseu chaiges, stoie cieuit, oi gift caius. Insuiance companies sometimes
pay benefits by pioviuing beneficiaiies with money-maiket like accounts.
This papei will uiscuss anu analyze in uetail the ethical stanuaius that shoulu
apply to these choices. Thus, what salient ethical noims shoulu be applicable to
these vaiious choices.
S6

A Model for Corporate Governance: A Cultural Audit

Irene N. McCarthy
Benjamin R. Silliman
St. Johns University


Abstract

The 0niteu States cieateu seveial iegulatoiy agencies like the Secuiities anu
Exchange Commission anu the Feueial Beposit Insuiance Coipoiation aftei the
1929 Bepiession hit that helpeu maintain ielative financial stability anu piospeiity
foi almost seven uecaues befoie ueiegulation chippeu away at theii effectiveness.
The 2uu8 financial collapse of financial institutions incluuing, banks, Beai
Steains, the failuie of Lehman Biotheis anu AIu has biought to foie the neeu foi
new iegulation. The goveinment steppeu in to bail out AIu. because its failuie coulu
have uealt moital blows to othei financial institutions that the company hau agieeu
to piotect fiom losses. Congiess passeu the Bouu-Fiank iefoim law that imposes
new contiols on financial activity. The blame foi iegulatoiy uelays falls, in pait, on
an uniepentant financial inuustiy that has fought against iegulation at eveiy tuin.
In 1987, the National Commission on Fiauuulent Financial Repoiting (the
Tieauway Commission) issueu a iepoit outlining causal factois of fiauuulent anu
misleauing financial iepoiting. A key objective of the commission was to iuentify
the chaiacteiistics of coipoiate stiuctuie that may contiibute to fiauuulent anu
misleauing iepoiting. The iepoit iuentifieu the tone set by top management as
ciitically impoitant in cieating a healthy iepoiting enviionment. Accoiuing to the
iepoit, to set the iight tone, top management must iuentify anu assess those iisk
factois that coulu leau to fiauuulent anu misleauing financial iepoiting.
A cultuial auuit woulu pioviue a means foi assessing the tone at the top anu the
attituue towaiu inteinal contiols anu ethical uecision-making. Such an auuit can
play a vital iole in helping management shape an ethical climate within the
oiganization anu in helping uiiectois anu auuitois assess the effectiveness of
inteinal contiols. The boaiu of uiiectois, thiough the auuit committee, shoulu
ietain an outsiue fiim to conuuct a cultuial auuit eveiy thiee yeais. Exteinal
auuitois shoulu incluue in theii inteinal contiol assessments anu iisk management
piofiles a piocess uesigneu to assess tone at the top anu the iesulting impact on a
company's cultuie.
Cultuie auuit suiveys such as Cameion anu Quinn's (2uu6) 0iganizational Cultuie
Assessment Inventoiy pioviue useful tools foi assessing the cuiient anu aspiieu-to
cultuie of an oiganization, anu uiscoveiing ways to stiengthen the positive aspects
of that cultuie. In this way, leaueis can ensuie that theii viituous cultuie suppoits
theii viituous coie values.
S7
Ethical Image and Ethical Reality
Managing the Social Acceptance of Healthcare Organizations

David B. McCurdy
Senior Ethics Consultant and Director of Organizational Ethics
Advocate Health Care
Adjunct Faculty
Elmhurst College


Abstract

Lin-Bi anu Blumbeig (BTCA 2u12) contenu that "public suppoit" foi business is
"continuously ueclining" because coipoiations' puisuit of piofits is seen to conflict
with society's inteiests. Business anu coipoiations aie wiuely peiceiveu as
unethical in both chaiactei anu conuuct, anu face the neeu to establish themselves
as iesponsible actois, both in the public's peiception anu in ieality. To auuiess this
challenge, business leaueis neeu to uevelop specific "business ethics competencies"
that can effect both image iestoiation anu consistently iesponsible coipoiate action.
E8'(')& 98'("#)&, anu uespite theii altiuistic healthcaie mission anu not-foi-piofit
status, a paiallel challenge faces healthcaie oiganizations (BC0s), incluuing those
that aie faith baseu, anu paiallel competencies aie iequiieu of healthcaie leaueis.
This papei will examine iecent contioveisies ovei BC0s' piovision of chaiity caie
anu theii tax-exempt status as a test case anu a baiometei of oiganizations' anu
leaueis' ethical competence, anu will suggest how both image anu ieality may be
enhanceu in the futuie.
S8
A Vincentian Marketing Orientation and the Responsibilities
of NGOs in Emerging Market Micro-Enterprise Development
Programs

Vien Chu
Queensland University of Technology
Australia

Belinda Luke
Queensland University of Technology
Australia

Morgan P. Miles
University of Tasmania
Australia

Martie-Louise Verreynne
University of Queensland St Lucia
Australia


Abstract

Non-goveinment oiganizations (Nu0s) involveu in poveity alleviation, like othei
social enteipiises, have a iesponsibility to uonois, but theii piimaiy iesponsibility
is to theii beneficiaiies. Bowevei, a common ciiticism of Nu0s' opeiations in
emeiging economies is that theii activities aie laigely baseu on highly stanuaiuiseu
seivices which they can efficiently pioviue (a piouuction oiienteu appioach) anu
effectively maiketeu to uonois, iathei than seivices tailoieu to the explicit anu
latent neeus of theii pooi beneficiaiies (auopting a beneficiaiy-centiic vincentian
maiketing oiientation (vN0) anu extenuing woik by Niles, veiieynne, anu Luke
(2u12)).
Accoiuingly, this stuuy examines the activities of 1u inteinational Nu0s
opeiating micio-enteipiise uevelopment piogiams (NEPs) in vietnam. Specifically,
NEPs aim to help the pooi uevelop sustainable income stieams thiough the
establishment of small businesses. Bowevei, stanuaiuiseu seivices anu shoit-teim
suppoit tenu to iesult in only tempoiaiy solutions to poveity alleviation.
Finuings ieveal a iange of less conventional appioaches to poveity
alleviation, as pait of a vN0. Nu0s that have auopteu a vN0 have cieateu
entiepieneuiial innovations such as the uevelopment of non-monetaiy cieuit,
involving both the pooi anu non-pooi in poveity alleviation piogiams, anu a
giauuateu appioach to poveity alleviation uepenuing on the iesouices anu
S9
capabilities of the pooi. In seveial cases these appioaches weie auopteu as a iesult
of leaining fiom past expeiience anu failuies.
This stuuy's finuings highlight the iesponsibility on the Nu0 sectoi to auapt
piogiams to the neeus of the pooi, anu auopt change wheie past peifoimance has
not achieveu the intenueu outcomes. Bowevei the impoitance of uiffeientiating
between the neeus of inuiviuuals anu the neeus of the maiket is also unueiscoieu,
as a way of cieating viable long-teim solutions.
We theiefoie uiaw on institutional anu leaining theoiies to piesent a
fiamewoik that suggests an amenueu peispective of Nu0 NEP stiategy.
Specifically, Nu0s auopting a vN0 will tenu to cieate moie ielevant anu
sustainable NEPs by intiouucing new insights gaineu thiough expeiimentation anu
by navigating institutional anu maiket factois successfully. Implications extenu to
uonois, Nu0s, anu the inteinational community, given each has a iole in the global
challenge of poveity alleviation.

6u
Catholic Social Teaching and the Role of Accounting and
Accountants

Mark C Mitschow
SUNY Geneseo

Charles J. Coate
St. Bonaventure University


Abstract

The Fianciscan Fiiai Luca Pacioli is often cieuiteu with being the fathei of
accounting because of his 1494 publication D899( #$ I%)'59$'%)2(6 ,$.9$'%)2(6
T%.3.%').") $' T%.3.%')."(-)'( XD899(Y which incluueu a section on venetian, oi
uouble entiy accounting4 While accounting systems hau existeu well befoie Pacioli,
he piesenteu uouble entiy accounting as an efficient means of keeping business
iecoius anu of computing piofits. Pacioli believeu that business peisons woulu be
successful if they eaineu a lawful anu ieasonable piofit (Ciipps 199S).
It is unueistoou that Pacioli auvocateu the use of uouble entiy accounting because
impioveu iecoius woulu leau to impioveu business opeiation anu piofits. While
the Fianciscan oiuei emeigeu appioximately Suu yeais befoie Pacioli, Floou (2uu1)
uocuments how eaily Fianciscan iules cleaily guiueu the biotheis in theii appioach
to acceptable woik. Floou (2uu1) fuithei suggests that the people of noitheastein
Italy unueistoou business as a means to acquiie goous anu achieve status.
Consequently, the confluence of Fianciscan business iules anu a local sensibilities
alloweu noitheastein Italians to enjoy incieaseu piospeiity uue to an emeiging
meichant class.
While Pacioli believeu piofit was a iequiiement of a successful business, he
also extolleu tiuth anu cautioneu against a vaiiety of business piactices such as
keeping two sets of books (Fischei 2uuu). Fuithei, Pacioli encouiageu business
peisons to inteitwine the spiiitual anu seculai aspects of theii lives. This incluueu
ueveloping a sense of chaiity fiom those who achieveu business success (Fischei
2uuu). Pacioli believeu the gieatest element of a business peisons success was
access to capital (Ciipps 199S), which at the time meant the meichant's
cieuitwoithiness anu tiustwoithiness.
Pacioli auvocateu a social iole foi both business accounting anu foi
successful business peisons. These social ioles cleaily incluue a numbei of the
mouein uay Piinciples of Catholic Social Teaching (CST). The puipose of this papei
is to uiscuss the social ioles of accounting in the context of the Piinciples of CST (see
0S Catholic Bishops 2u1S, Catholic Chaiities 2u12). Pacioli pioviueu a histoiical
founuation foi social ioles of both accounting as a uiscipline anu accountants as
business peisons anu citizens. In auuition, Pacioli's concept of capital may also
pioviue a link the accountant's social iole in financial iepoiting. In touay's business
61
enviionment, capital might be consiueieu goouwill (ability to eain piofits above
those expecteu baseu on the fiim's balance sheet) oi moie commonly ability to
geneiate (uebt oi equity) funuing fiom maikets.
Financial iepoits play a significant iole in foi-piofit, not-foi-piofit, anu
goveinmental accounting.
In the 0S the financial iepoiting ioles of accounting aie piimaiily uefineu by
FASB (2u1u) Concepts Statement No. 8 foi foi-piofit iepoiting; FASB (198u)
Concepts Statement No. 4 foi not-foi-piofit iepoiting anu uASB (2uuS) Concepts
Statement No. S foi goveinmental iepoiting. Bowevei, othei FASB statements also
play a iole. Foi example, FASB Concept Statement Numbei S notes that the value of
any financial iepoit ielies on funuamental chaiacteiistics of %$-$;("2$ anu 1()'518-
%$3%$&$"'(').". Infoimation in financial iepoits is only %$-$;("' if it is capable of
making a uiffeience to a uecision makei outsiue of the oiganization. M()'518-
%$3%$&$"'(')." of infoimation iequiies that infoimation iepiesenting economic
phenomena be complete, neutial, anu fiee fiom eiioi - in shoit tiuthful.
In this papei we consiuei the iole anu limitations of accounting in pioviuing
infoimation to society in the iealms of foi-piofit oiganizations, not-foi-piofit
oiganizations anu goveinment entities. We consiuei how Pacioli's concept of tiuth
(oi the lack theieof) in financial iepoiting is ciitical to meeting CST piinciples.
62
Evolution of the United Nations Millennium Development
Goals to Sustainable Development Goals and Its Impact for
Management Education

Ron Nahser
DePaul University
6S
Multiple Directorships, Industry Relatedness, and Corporate
Governance Effectiveness

John D. Neill
Abilene Christian University

Curtis E. Clements
Abilene Christian University

Paul Wertheim
Abilene Christian University


Abstract

Nembeis of a Boaiu of Biiectois of a public company have numeious
iesponsibilities, incluuing an ethical uuty to "iepiesent the inteiests of the
investoisshaieholueis" anu to "oveisee the financial well-being of the
oiganization." (See "Beveloping a Coue of Conuuct foi a Coipoiate Boaiu of
Biiectois, C'5)2& <$&.8%2$ 0$"'$%, 2uu2). When a Biiectoi simultaneously seives on
the boaius of multiple othei companies ("multiple-uiiectoiships"), that seivice has
the potential to eithei auu to oi subtiact fiom the Biiectoi's effectiveness in
fulfilling his oi hei ethical iesponsibility to each company.
Piioi ieseaicheis have testeu competing hypotheses in an effoit to
unueistanu the ielationship between multiple-uiiectoiships anu goveinance
effectiveness. The "Busyness Bypothesis" states that seiving on multiple boaius
leaus to oveicommitteu anuoi uistiacteu uiiectois, which in tuin leaus to a
ueciease in goveinance effectiveness. In ceitain uiscussions of boaiu effectiveness,
this effect has been iefeiieu to as "oveiboaiuing." Conveisely, an alteinative
hypothesis, iefeiieu to as the "Expeiience Bypothesis," posits that seiving on
multiple boaius pioviues a uiiectoi a uiveisity of valuable expeiiences, which leaus
to enhanceu goveinance effectiveness. Bowevei, piioi ieseaich has often examineu
these two hypotheses as inuepenuent oi competing hypotheses. In othei woius,
piioi ieseaich has assumeu that these hypotheses aie mutually exclusive anu that
empiiical iesults woulu suppoit eithei one oi the othei of the two hypotheses. In
this stuuy, we extenu piioi ieseaich by testing the possibility that the busyness
effect anu the expeiience effect may not be mutually exclusive. We postulate that
(1) the busyness effect anu the expeiience effect each have opposite effects on
coipoiate goveinance effectiveness, (2) these effects occui togethei anu
simultaneously, (S) the effects may be offsetting, anu (4) one paiticulai effect will be
moie uominate in ceitain types of fiims. In paiticulai, we posit that foi uiiectois
with multiple uiiectoiships, the effectiveness of coipoiate goveinance will be
ielateu to the extent to which a Biiectoi gains "beneficial expeiience" fiom the othei
uiiectoiships helu by that Biiectoi. Fuithei, we hypothesize that the beneficial
64
expeiience gaineu fiom multiple-uiiectoiships will be ielateu to the inuustiy
ielateuness of those othei companies compaieu to the company unuei examination.
If the multiple-uiiectoiships leaus to an inciease in beneficial expeiience, we
hypothesize that the "expeiience effect" will uominate, leauing to an inciease in
goveinance effectiveness. Conveisely, if the multiple-uiiectoiships uo not auu any
beneficial expeiience, then we hypothesize that the "busyness effect" will uominate,
leauing to a ueciease in goveinance effectiveness.
In oui empiiical tests, we use the numbei of inteinal contiol weaknesses
iepoiteu by a company as a pioxy foi goveinance effectiveness. We use logistic
iegiession to statistically measuie the uegiee of association between the inuustiy
ielateuness of a uiiectoi's multiple uiiectoiships anu goveinance effectiveness.
Finally, we attempt to contiol foi othei ielevant ueteiminants of a boaiu's ability to
govein effectively (e.g., size, uegiee of financial expeitise, et al.). Results will help
auu to existing eviuence on situations wheie multiple-uiiectoiships help the
uiiectoi meet his oi hei ethical iesponsibility iegaiuing coipoiate goveinance.
6S
Improving Micro-vendors Lives Through Supportive Micro-
finance Practices: A Study of Managers, Employees and
Customer at the Bottom of the Pyramid

Aron OCass
Morgan P. Miles
The University of Tasmania

Kanika Meshram
Maquarie University


Abstract

This papei is a multi-level investigation that focuses on the leaueiship iole playeu
by micio-finance bianch manageis in facilitating employees to cieate financial
seivices value foi Bottom of the Pyiamiu (BoP) venuois in Inuia. We focus on the
theme of micio-finance fiims ueuicating theii seivice to help BoP venuois anu how
this speaks volumes about theii societal iole which is not just piofits but uplifting
the BoP venuois' community by continuing to assist the BoP venuois with financial
suppoit. This is especially in situations when banks anu goveinments in countiies
such as Inuia fail to auuiess the pioblems of this social gioup. The inteiplay of
micio-finance institutions with BoP venuois is woithy of investigation, because the
pooi who stiuggle to impiove theii lives thiough theii micio-businesses cannot
suivive anu piospei without ieauy access to small loans.
The papei begins with an examination of value cieation as funuamental
piemise of all maiketing activities. It then highlights the gap on the failuie of value
cieation scholais to auuiess issues ielateu within BoP maikets. The vulneiability of
BoP venuois theii socio-economic issues suiiounuing theii business anu how they
lack suppoit anu face piessuie on uaily basis. This uiscussion accounts foi the
suppoitive iole of micio-cieuit fiims as tiansfoimation leaueis in uplifting the BoP
venuois' community by way of pioving them with small loans to iun theii business.
The papei then uiscusses the Bieiaichical Lineai Noueling appioach auopteu within
the empiiical pait of the stuuy. This uiscussion leaus to a theoietical fiamewoik of
value cieation within BoP maikets as shown in Figuie 1. It highlights the leaueiship
iole playeu by micio-finance bianch manageis in facilitating employees to cieate
financial seivices value. The papei intiouuces the key vaiiables of inteiest in the
fiamewoik which is of, tiansfoimational leaueiship, employment autonomy,
coiiuption in the business, value offeiing, suppoitive seivice anu value cieation.
The methous section outlines the uata collection piocess. This section elaboiates the
suivey uesigneu foi uata collection in foui laige cities in Inuia. The suivey foi this
stuuy was tianslateu in eight Inuian languages anu the uata collection was
conuucteu by a maiket ieseaich gioup foi one yeai peiiou. Bata was collecteu fiom
112 bianch offices that belongeu to 1u paiticipating micio-finance institutions. The
66
final suivey consisteu of 112 bianch manageis, 224 cleiks anu 672 BoP venuois of
theses finance institutions.
Following the methous section the BLN analysis section follows. Fiist the
factoi analysis foi the measuies is be iepoiteu followeu by finuings fiom BLN
analysis. The finuings will be piesenteu. The last section of the papei uiscusses the
key finuings anu uiaws implications foi micio-finance manageis, value cieation
scholais anu goveinment bouies to engage with BoP venuois.
67
Ethics Education as Professional Formation

Timothy E. O'Connell
Loyola University Chicago


Abstract

Couises in business ethics can be vieweu as oppoitunities to encouiage anu suppoit
the paiticipants' commitment to business puisueu with integiity. 0tilizing ieseaich
fiom the social sciences, this session will piesent a stiategy foi that piofessional
foimation. The session will combine ieseaich finuings with business cases in oiuei
to uefine anu uefenu a stiategy of piofessional foimation. Then it will outline
specific leaining activities which can auvance that stiategy. The goal of the session
will be a lively uiscussion of piofessional foimation itself anu the exchange of fiesh
iueas foi integiating it into oui teaching.
68
Ethical Frameworks in Intellectual Property Litigation:
Three Cases from the Pharmaceutical Industry

Margaret Oppenheimer

Helen LaVan

William M. Martin
DePaul University


Abstract

This stuuy analyzes thiee iecent litigateu cases involving intellectual piopeity (IP)
in the phaimaceutical inuustiy anu examines how ethical conflicts weie auuiesseu
by plaintiffs, uefenuants, anuoi by the couit in its ueteimination of the outcome of
the case. We consiuei how vaiious ethical fiamewoiks as well as efficiency ciiteiia
can be applieu to unueistanu the ieasoning useu to make uecisions oi iesolve the
conflicts uesciibeu in these cases.
69
Women in Top Corporate Echelons: Evidence From Turkey

Zeynep Ozsoy
Istanbul Bilgi University
Turkey


Abstract

Bata foi the stuuy has been collecteu fiom two uiffeient souices; uiscouise analysis
of coipoiate goveinance compliance iepoits of the ISE companies. This stuuy shows
that on a typical boaiu of uiiectois of a family-owneu anu listeu Tuikish company;
the peicentage of women boaiu membeis is about 11 % anu those women who sit
on the boaiu aie mostly the membeis of the families that aie the majoiity
shaieholueis. Theie aie veiy few piofessional women who sit on ISE boaius. The
composition anu functioning of the typical Tuikish listeu company boaiu iepiesents
pateinalistic Tuikish family stiuctuie.
7u
Rethinking the Concept of Intellectual Property for the
Common Good: Understanding the Moral Importance of an
Open Source and Creative Commons in the Context of the
Christian Moral Tradition

Scott Paeth

DePaul University
71

Interrogating the Philosophical Assumptions Underpinning
Management Education

Mollie Painter-Morland
University of Nottingham
U.K.

72

Articulating an Ethical Commitment: Conveying Business
Values in a Global Context

Daniel E. Palmer
Kent State University at Trumbull


Abstract

Businesses with a commitment to ethical values must aiticulate those values to a
wiue vaiiety of inteinal anu exteinal constituents (employees, supplieis, consumeis,
etc.). As noteu in the liteiatuie on business ethics, the communication of ethical
values iaises both piagmatic anu noimative consiueiations in a numbei of ways.
Bowevei, in a global context, this papei aigues that the communication of business
values iaises even moie complex issues. Noie specifically, this papei exploies the
unique ethical issues associateu with the communication of business values within
global anu inteicultuial contexts. The papei utilizes seveial examples to illustiate
these issues anu then exploies the geneial consiueiations ielevant to ueveloping the
ethical communication of business values in a global context. In uoing so, the papei
aigues that business anu business oiganizations aiticulating ethical values in a
global context neeu to avoiu both ethical impeiialism anu ethical ielativism.

7S
Ethical Challenges in Microfinance: an Overview

Kristina Walker Pedersen

Andreas Falkenberg
University of Agder,
Norway


Abstract

The purpose of this paper is to provide an overview of the ethical challenges
in the microfinance industry, adopting an ethical framework inspired by Falkenberg
(2004, 2009, 2012) to make sure that the parties to an exchange experience flourishing
lives. The paper suggests that traditional microfinance models have some inherent ethical
challenges that may lead to debt slavery in some cases and argues that more promise
lies in the savings-based and membership-driven microfinance models, such as savings
and loan associations (SLAs) as these seem to avoid certain ethical predicaments and can
be more in tune with local cultural values.
In the years following the UNs International Year of Microcredit in 2005 and the
Nobel Peace Prize awarded to Mohammad Yunus in 2006, the hopes for microfinance
were high. While the ambitions and optimism for microfinance as an effective strategy
against poverty alleviation remain high, the expectations have been lowered with the
disclosure of certain limitations to the model. The microfinance industry is characterized
by a multitude of small exchanges that are driven by a distinct set of actors while
affecting numerous stakeholders. The institutional landscape governing the industry is
diverse. Small-scale financial services are facilitated and provided by a wide range of
actors. Some are profit oriented and some are non-profit institutions; some are
international and some are local. The relationships to the various stakeholders can be a
challenge for management as they seek to develop financial products suitable for these
markets. The consequences experienced by stakeholders when affected by poor financial
products can be devastating. Over-indebtedness is a frequent problem within the
microfinance industry, especially for the more vulnerable stakeholders such as the
borrowers, their families, and the surrounding local community. Thus the microfinance
industry must be particularly sensitive to ethical issues that may arise from extending
financial products to vulnerable market segments that impact multiple stakeholders. From
a microfinance perspective with a double-bottom line ambition, a Pareto optimal
exchange should produce a win-win situation. Over-indebtedness is an example of a
problematic exchange putting the borrower in a dependent relationship with the lender as
a debt slave. This is the opposite of the desired outcome, which is to secure
independence for the borrower.
74
Is the Tax Policy Regarding Carried Interest Ethical?

Biagio Pilato

St. John's University


Abstract

"Caiiieu Inteiest" is the shaie of the piofits of an investment oi investment funu
that is paiu to a Beuge Funu Nanagei oi Piivate Equity Paitnei. These pioceeus
escape oiuinaiy income tax iates anu insteau ieceive favoiable income tax
tieatment. At a time when moie is being askeu of the Ameiican taxpayei is it faii
anu ethical that "Caiiieu Inteiest" be taxeu at Capital uains iates.
7S
Changes in Firms Corporate Codes of Ethics: Determinants
and Consequences

Maria Pirrone
St. John's University

Joseph E. Trainor
St. John's University


Abstract

We examine the ueteiminants anu consequences of amenuments to fiims' coipoiate
coues of ethics. Piioi ieseaich suggests that in iesponse to the iegulatoiy
iequiiements imposeu by the Saibanes-0xley Act of 2uu2, coipoiations auopteu
coues of ethics that containeu boileiplate language. The Coues closely iesembleu
each othei. The SEC, howevei, believes that "ethics coues uo, anu shoulu, vaiy fiom
company to company". Recent uata suggests that ovei the last seveial yeais a laige
numbei of fiims have amenueu theii coues of ethics. We aigue that amenuments to
coues of ethics that attempt to impiove the ethical uecision making enviionment
have a positive effect on fiims' compliance which leaus to highei financial iepoiting
quality. Specifically, the extant liteiatuie suggests two main oiientations foi ethics
piogiams; compliance-oiienteu anu values-oiienteu. We hypothesize that fiims
making amenuments towaius a moie values-oiientateu fiamewoik shoulu have a
positive effect on fiims' compliance anu that this compliance towaius ethical values
will iesult in highei accounting quality in the post-amenument peiiou. 0n the othei
hanu, fiims' amenuing ethics coues towaius a compliance-oiienteu fiamewoik aie
pieuicteu to have less oi no effect on accounting quality, as the piioi liteiatuie
suggests that compliance-oiienteu fiamewoiks iesults in less changes in employees'
ethical behavioi. 0ui stuuy contiibutes to the giowing stieam of liteiatuie
examining changes in business ethics in a global enviionment. Fiist, we pioviue
eviuence on the ueteiminants of fiims' uecision to amenu theii ethics coues.
Seconu, we pioviue eviuence on how the change in the fiims' coues of ethics affect
financial iepoiting quality. Finally, we pioviue uesciiptive eviuence on the types of
changes maue to fiims' coipoiate coues of ethics ovei the last foui yeais.
76

Measuring and Reporting Human Rights Violations in Supply
Chains: A Proposal for a Human Impact Score for Consumer
Products

Andrew Little
Abilene Christian University

Don Pope
Abilene Christian University

O. Scott Stovall
Abilene Christian University


Abstract

Auvocates of coipoiate social iesponsibility often suggest that maiket mechanisms
like socially iesponsible investing anu consumei behavioi must woik alongsiue
goveinment iegulation in oiuei foi ethical conuuct to be puisueu most effectively.
Yet among the iecuiiing pioblems in coipoiate social iesponsibility aie the
following: 1) measuiing anu iepoiting in non-financial contexts; anu 2) pioviuing
auequate infoimation to consumeis so they can make infoimeu, ethical choices
about the piouucts anu seivices they buy.1 This pioject attempts to auuiess both
pioblems by auapting the existing ciiteiia ielateu to caibon footpiint iepoiting anu
applying the mouifieu ciiteiia to human iights violations.
Theie is extensive woik alieauy accomplisheu in the fielu of enviionmental
sustainability as it ielates to measuiing anu iepoiting caibon emissions foi
puiposes of influencing consumei behavioi.2 0ui pioject woulu take some of the
same basic theoiies anu methous, mouify them as necessaiy, anu apply them to an
equally impoitant context in which theie is compaiatively less infoimation available
foi consumeis: human tiafficking anu chilu laboi. By taking existing iepoiting
stanuaius fiom this analogous context anu combining them with the wiuely
available infoimation fiom the 0niteu States Bepaitment of Laboi inuicating the
countiies anu piouucts that have a highei likelihoou of involving chilu laboi anuoi
human tiafficking, we seek to pioviue consumeis bettei infoimation about theii
choices.S 0ui ieseaich will iaise questions about the possible methous of measuiing,
calculating, anu iepoiting a human impact scoie foi consumei piouucts anu uiscuss
the challenges associateu with any such pioposal. Foi example, woulu a human
impact scoie calculateu anu iepoiteu by management neeu to be inuepenuently
auuiteu in oiuei to pioviue infoimation content to consumeis anu othei useis.
While the ieseaich on ethical puichasing habits iemains inconclusive, we posit that
bettei infoimation about a paiticulai piouuct's human iights impact may pioviue
77
the impetus necessaiy to enable consumeis to negatively influence global human
iights violations thiough theii puichasing powei.
78
The Silent Deterioration of the Employment Relationship: An
Application of Francois Julliens Philosophy to Psychological
Contracts in Organizations

Leigh Poulton
Duquesne University

David M. Wasieleski
Duquesne University

Sybil Persson
Cerefige-ICN Business School
France


Abstract

Recently, in a public speech Piesiuent 0bama lamenteu the uemise of the social
contiact between the woikei anu managei, stating that the compact between the
two paities is fiaught with uistiust anu possible unfaii tieatment (Leibs, 2u11Y. 0ne
potential contiibuting factoi to this phenomenon is the global economic ciisis
(Kaines, 2uu9). Simply, the sluggish economy has put a stiain on the employei-
employee ielationship. In accoiuance with the global iesponsibility theme of the
2u
th
annual Inteinational vincentian Business Ethics Confeience, this theoietical
papei ie-examines cuiient unueistanuings of the employei-employee ielationship
fiom an Eastein philosophical peispective in an effoit to impiove woikplace
ielations. Specifically, we auuiess the tacit, intangible aspects of employment
aiiangements, chaiacteiizeu by the psychological contiact. This iefeis to the
"inuiviuual beliefs shapeu by the oiganization, iegaiuing teims of an exchange
agieement between inuiviuuals anu theii oiganizations" (Rousseau, 199S: 1u).
Since psychological contiacts aie cognitive in natuie, the peiception of the
actions of each paity is affecteu by many factois anu changes ovei time. Foi yeais,
ethicists anu oiganizational behavioi theoiists have believeu that this ielationship is
likely to ueteiioiate as time piogiesses (Robinson, Kiaatz, & Rousseau, 1994).
Ceitainly this becomes an ethical issue when those ueteiioiating ielationships
cause conflicts in the woikplace (Coyle-Shapiio, 2uu8). The causes foi this stiain
anu potential weakening of theii woiking ielationship, in many cases, stem fiom an
expectations gap between the contiacting paities ielateu to a peiceiveu ueviation
fiom the coie values shaieu between the employee anu the company (0en, Chien,
&Yen, 2uu9), ultimately leauing to a negatively alteieu woikplace uynamic.
Tiauitional Westein iueologies anu methous of thought iegaiuing the woikplace
ielationship often focus on outcomes (Lewin, 2uu7), oi aie caught up in uefining the
specific uuties that each paity has to the othei (Bienkeit, 2uu9). In this piesent
79
papei, we aigue that the uialogue neeus to change to establishing a moie holistic
unueistanuing of inuiviuuals inteiactions in oiganizations, infoimeu by the Eastei
philosophical tiauition. With this unueistanuing, comes an ability to positively
affect how the employei anu employee ielate.
We posit that Fiench philosophei, Fiancois }ullien may offei a solution to
impioving this unueistanuing of the psychological contiact. As }ullien states, "Fiist,
to age is not what woulu happen in auuition to what I woulu be as a subject, but is
insepaiable fiom whatevei it is that is my 'essence' (}ullien, 2u11: SS). The concept
of "essence" is a consistent theme in }ullien's D)-$"' O%("&1.%9(')."&, anu it allows
scholais anu piofessionals to bettei compiehenu how intangible aspects of
employee - employei ielationship change ovei time. While many aspects affect this
"essence", }ullien ciitically examines the Westein thinking appioach that is
uominateu by utilitaiian stanuaius (e.g., Nill, Bentham). Bow can an essence be
achieveu without inteinalizing each step of the jouiney. Because Westein
(Euiopean) philosophy "has piivilegeu finality, has been pieoccupieu as a piioiity
with the 'towaius what' (eis ti) anu with the uestination, concentiating on the iesult
anu not on the tiansition, it has steppeu ovei olu age. Bas it even noticeu it. It has
passeu ovei it in silence anu kept only the Enu in sight: that is, Beath" (S7). Without
acknowleuging anu appieciating the piogiession, the only "Enu in sight" is
equivalent to "Beath", oi in this papei's context, the uemise of the psychological
contiact in the employee- employei ielationship.
0ui main ieseaich question is: 7.L 2(" C(&'$%" 35)-.&.35)2(- (33%.(25$&6 (&
#)&28&&$# ("# $K3("#$# 83." /J A8--)$"6 5$-3 $93-.J$%& 8"#$%&'("# ("# %$&3$2' '5$
9()"'$"("2$ .1 '5$ 3&J25.-.*)2(- 2."'%(2' L)'5 '5$)% $93-.J$$&Q We feel that oui
papei will offei insights into }ullien's application to business oiganizations to
ultimately help business manageis meet theii iesponsibilities to theii employees.
Aftei }ullien's philosophy is explaineu in this context, we offei stiategies to assist
pieventing the potential uamage to the employee - employei ielationship.
8u

Can a Large Corporation be Socially Responsible?

James E. Roper
Michigan State University


Abstract

0ui moial intuitions suggest that laige coipoiations must always be capable of
being socially iesponsible, as aie smallei coipoiations anu inuiviuual business
people. Yet theie aie stiong aiguments that such entities cannot be socially
iesponsible in cases wheie uoing so uoes not mesh with the coipoiation's neeu to
maximize its bottom line. I examine thiee such aiguments anu a possible ieply to
some of my claims. I also suggest a test that might help us ueteimine when a majoi
coipoiation's action is socially iesponsible iathei than meiely a manifestation of its
neeu to maximize its piofits.
81
CSR Communication by MNCs in the Context of Bangladesh:
The Challenge of Moving Beyond Tradition and Rhetoric

Taposh Roy, PhD Student
Hull Business School

Dr. Joanne Cook
Hull Business School

Dr. David Harness
Hull Business School
UK


Abstract

The notion of coipoiate social iesponsibility (CSR) has gaineu a consiueiable
attention iecently fiom scholais anu piactitioneis uue to iising conceins ovei the
social anu ethical iesponsibilities of oiganizations. In iecent yeais, a giowing
numbei of stuuies have been publisheu in the fielu of CSR; though mainly in the
context of uevelopeu countiies, with few investigateu the unueipinning issues
aiounu CSR piactices in ueveloping countiies (}amali, 2uu7; Belal, 2uu1). This
means that only a constiicteu peispective on CSR piactices, especially in the aiea of
CSR communication, foi ueveloping countiies, incluuing the focus of this stuuy
Banglauesh exist. The lack of empiiical stuuies iesults in a pooi unueistanuing of
CSR communication in the context of Banglauesh, this papei thus attempts to
auuiess this gap by investigating CSR communication stiategies of laige NNCs,
which opeiate theii businesses in Banglauesh.
Stakeholueis' (inteinal anu exteinal) low awaieness about oiganizations'
CSR activities (Sen et al., 2uu6; Bu et al., 2uu7; Bhattachaiya et al., 2uu8; Alsop,
2uuS) uemanus an effective CSR communication stiategy fiom oiganizations.
Within the contempoiaiy business setting, CSR communication is shapeu by the
sometimes conflicting institutions' inteinal anu exteinal stakeholuei gioups'
expectations anu insight (Lattemann et al., 2uu9; Natten anu Noon, 2uu8; Fleming
anu }ones, 2u12). Paiticulaily, coie issues of CSR communication such as
oiganizations' motivation (instiumentalnoimative), communication appioach
(meuia, content) anu the extent of communication aie shapeu by numeious
stakeholueisinstitutions. This papei attempts to biiuge the gap in the cuiient
liteiatuie by conceptually exploiing vaiious multifaceteu uiiving factois anu theii
influences on foimulating CSR communication stiategy. Cential justification is
giounueu in the fact that substantial attention has been given on CSR that focuses on
Westein manageiial oiientation fiom a functionalist peispective; the local
82
peispectives anu voices of local constituents in the ueveloping countiies have been
laigely 'oveilookeu' (Biiu anu velasquez, 2uu6; Khan anu Lunu-Thomsen, 2u11).
The seconu aim is to investigate some ciucial aspects iegaiuing inteinal
communication anu employee engagement. It is noteu that an effective CSR
communication fiom an oiganization is a pie-iequiiement foi stakeholuei
engagement. This papei examines the causal-ielationship between the outcomes of
inteinal communication (such as commitment, employee-oiganization (E-0)
iuentification oi tiust) anu employee engagement. Beie, the coie valiuation is
uiawn fiom the pioposition that conventional communication channels (e.g.
Auveitisements) may cieate cynicism among stakeholuei gioups; inteinal
communication (a ioute of insiue out appioach), howevei, can minimize this
cynicism by involving anu engaging employees with CSR uevelopment piocess anu
activities. Piactically, this papei will piouuce a seiies of subsequent implications
which can guiue piactitioneis to foimulate an effective CSR stiategy that cieates
high awaieness anu less scepticism. Bata foi this stuuy has been collecteu fiom the
management anu employees of leauing NNCs in Banglauesh via mixeu methous
(semi stiuctuieu inteiviews anu the auministiation of suiveys).
8S
For Want of a Nail: A Concise Explanation for the Ongoing
Financial Crisis

Nicholas Russo

Mark Mitschow

Michael Schinski
SUNY College
Geneseo


Abstract

Fallout fiom the 2uu8 collapse of the 0S housing maiket is causing seveie
iepeicussions thioughout the woilu economy. In the uevelopeu woilu, the uieat
Recession has evolveu fiom a liquiuity ciisis into a solvency ciisis. Rising
unemployment anu falling output have exaceibateu ueficits anu uebts in many E0
countiies anu the 0S, iaising the spectei of soveieign uebt failuie. While many
emeiging economies, paiticulaily those in Asia, have suffeieu less anu iecoveieu
fastei fiom the ciisis, the "hot money" coming fiom economically auvanceu
countiies is cieating both asset bubbles anu inflation in emeiging maikets.
It is ciitical that business piactitioneis, ethicists, anu stuuents unueistanu
the causes of this complex financial uisastei. Nany authois have attempt to pioviue
an explanation, but unfoitunately most compiehensive analyses aie too complex foi
many ieaueis while shoitei examinations tenu to focus on only one paity anu aie
thus incomplete. What is iequiieu is a compiehensive yet concise explanation of the
ciisis that takes account of the many paients of this systemic failuie.
The puipose of this papei is to examine the vaiious playeis' ioles anu
iesponsibilities by viewing the financial ciisis fiom an inteinal contiols peispective.
Financial seivices aie one of the most highly iegulateu maikets in most
inuustiializeu countiies, anu iecognizing how successive gatekeepeis
compiehensively faileu is essential in unueistanuing this ciisis anu pieventing
futuie ones. Section one intiouuces the topic anu pioviues the motivation foi the
manusciipt. Section two uiscusses the majoi housing maiket paiticipants anu theii
iespective ioles in iegulating the housing maiket. Section thiee outlines how each
of successive "contiol point" faileu, while section five summaiizes anu concluues the
papei.
84
Sales Responses to Unethical Purchasing Practices in Business-
to-Business Relationships: A Conceptual Framework

Amit Saini

University of Nebraska-Lincoln


Abstract

Buyei-Suppliei ielationships in the business-to-business context can be iife with
unethical puichasing anu sales piactices (Saini 2u1u). In this context, unethical
activities commonly incluue: acceptance of gifts (physical gifts, fiee meals, fiee tiips,
oi fiee enteitainment) fiom supplieis, infoiming a suppliei of competitoi's quotes
anu allowing them to ie-quote, piefeiential tieatment of supplieis favoieu by
management, soliciting quotes fiom suppliei who have small chance of success, etc.
(Ruuelius anu Buchholz 1979). While past ieseaich has examineu anteceuents of
unethical behavioi by puichasing agents (Caitei 2uuu; Lanueios anu Plank 1996;
uonzalez-Pauion et al. 2uu8; Saini 2u1u), anu has focuseu on geneial ethical issues
in sales management anu peisonal selling (Bunt anu vasquez-Paiiaga 199S), how
(anu why) sales people %$&3."# to an unethical move by a puichasing managei has
not ieceiveu auequate ieseaich attention. The authoi conceptualizes thiee
potential sales iesponses when exposeu to an unethical puichasing piactice: (a)
<$/811, (b) T(%')(- *);$Z)", anu (c) M8-- *);$Z)". Both intei-oiganizational anu
inteipeisonal anteceuents to the thiee sales iesponses aie examineu. Potential
moueiatois that abate oi stiengthen the ielationship between the anteceuents anu
sales iesponses aie uiscusseu. Theoietical anu manageiial implications of the
conceptual fiamewoik aie also uiscusseu.
8S
Morally Courageous Exemplars in Organizations: Role Models
in Fiction

Debra R. Comer
Hofstra University

Michael Schwartz
RMIT


Abstract

Inuiviuuals neeu moial couiage to face piessuies in the woikplace that thieaten to
compiomise theii values anu piinciples. Noially couiageous exemplais can seive as
iole mouels who inspiie otheis to act with moial couiage in oiganizations.
Bowevei, because such exemplais may not be ieauily appaient in oiganizations, it is
fiuitful to consiuei fictitious exemplais. Inueeu, the iich naiiative uesciiption in
stoiies can motivate anu instiuct ieaueis to behave ethically. We will iuentify
chaiacteis in inteinational liteiatuie who act with moial couiage in theii iespective
oiganizations, anu assess theii moial couiage in teims of the peisonal costs they
face anu the effect of theii behavioi on otheis. We will uiscuss how accounts of these
piotagonists can illustiate iight behavioi in oiganizations anu help to piepaie anu
guiue piactitioneis anu stuuents (as futuie piactitioneis) to act with moial couiage
in the woikplace. Insofai as fictional moial exemplais aie univeisally appealing,
these can pioviue a useful mouel to piomote ethical manageiial behavioi anu
enhanceu coipoiate goveinance in an incieasingly global economy.
86
Background Risk and the Morality of Insurance Premium
Optimization

Nicos A Scordis
Petra Steinorth
James Barrese
St. Johns University


Abstract

We offei a piagmatic appioach to piicing backgiounu iisk anu show that new
piicing techniques in the insuiance inuustiy that iely on such piicing have the
potential to extiact neaily all consumei suiplus. We then uiscuss the impact of such
piicing on those in society that aie vulneiable.
87
Corporate Responsibilities in a Global Church

Angela Senander
Georgetown University


Abstract

The new pastoial leauei of the Catholic Chuich, Pope Fiancis, pioviues an
instiuctive witness foi ieflection on piofessional ethics foi pastoial leaueis in a
global chuich. In this papei, the symbolic actions of Pope Fiancis pioviue case
stuuies foi engaging thiee questions of the confeience. Fiist, to bettei unueistanu
the Catholic Chuich's coipoiate goveinance in the context of globalization, we will
examine the new stiuctuies that Fiancis has uevelopeu to inciease uiveisity in
goveinance. Seconu, we will examine how an emphasis on poveity in oui woilu
ieoiients the chuich's engagement in its mission. Thiiu, we will examine how this
oiientation pioviues new ciiteiia foi evaluating fiscal iesponsibility.
88
The Ethics of Agreeing to Faith-Informed Alternative Dispute
Resolution

Albert Spaulding
Wayne State
89
Factors That Promote Peaceful Coexistence Between
Community Stakeholders and Multinational Mining
Companies in the Context of Gold Mining in Ghana

Stanford Nartey, PhD Student
University of Hull

Dr. David, R. Harness-
Hull University Business School

Dr. Joanne Cook
University of Hull Business School
UK


Abstract

This stuuy is the seconu pait of a multiple case stuuy ieseaich aimeu at iesolving
conflict between multinational golu mining companies (NNuNCs) anu catchment
communities in the mining inuustiy in uhana. Although NNuNCs embiace CSR as a
stiategy to impiove the lives of mining communities, Bilson (2uu7) uesciibes these
CSR piojects as gieenwash. Analysis of the effectiveness of NNuNCs' CSR stiategies
fiom vaiious stakeholuei peispectives in the fiist aiticle helpeu to uncovei the ioot
causes of the conflicts that impeue peaceful coexistence. Anu although some
ieseaich has been conuucteu into these causes of conflicts, theie aie limiteu oi no
piesciiptions on solutions to the pioblem hence a gap exists. This seconu pait
piesciibes solutions to the conflicts theieby filling the gap. The mining sectoi has
been the laigest contiibutoi to the uhanaian economy in iecent yeais but this is not
without violent clashes between (NNuNCs) anu the host communities (uaivin et al
2uu9). Communities expect goveinment to piotect them thiough iegulation (uetz
1997) yet the incieasing powei of NNuNCs coupleu with coiiuption (e.g., Bellman
& Schankeiman 2uuu) put communities at the ieceiving enu of unethical business
piactices fiom NNuNCs. 0ui stuuy founu that until the following issues aie
auuiesseu peaceful coexistence will still iemain elusive: 1) The histoiical challenge
in compensation wheie faimeis who lost theii lanu to mines between the 198us anu
eaily 2uuus but weie not compensateu is auuiesseu.2) The neeu foi a cleai mining
policy that integiates the sectoi into othei sectois in a moie holistic way.
S)Tianspaiency in awaiuing mine contiacts anu uialogue at the giassioots level
shoulu be intensifieu. 4) Lanus must be ieclaimeu anu ieassigneu to the oiiginal
owneis aftei the mines. These then means that S) NNuNCs shoulu stuuy anu be
familiai with the local cultuie. Finally, 6) CSR shoulu be lookeu at fiom the
9u
peispective of poweiless host communities iathei than fiom the peispective of the
NNNCs.
The finuings contiibute to the CSR stakeholuei uebate. Piactitioneis anu policy
makeis will also finu the finuings useful as all stakeholueis can then live anu woik
in haimony.
Keywoius: uolu mining, CSR, Peaceful coexistence, multinational mining companies,
conflict iesolution, uhana.
Refeiences
uaivin, T. Ncuee, T.K. Smoyei-Tomic, K.E. anu Aubynn, E.A. (2uu9). Community-
company ielations in golu mining in uhana. A.8%"(- .1 C";)%."9$"'(- E("(*$9$"'
9u, S71-S86.
Getz,K.A. (1997) Research in Corporate Political Action: Integration and Assessment.
Business and Society, 36, 1, 32-72
Hellman, J.S., and Schankerman, M. (2000) Intervention, Corruption and Capture.
Economics and Transition, 8, 3, 545-576.

Bilson, u. (2uu7). Championing the ihetoiic. Coipoiate social iesponsibility in
uhana's mining sectoi. ,%$$"$% E("(*$9$"' ["'$%"(')."(- SS, 4S-S6.
91
Corporate Political Speech and Moral Obligation

Dr. Mary Lyn Stoll

University of Southern Indiana


Abstract

In the wake of Citizens 0niteu v. the Feueial Elections Commission, coipoiate
expenuituies on political speech have skyiocketeu. While moie companies aie
spenuing heavily on political speech, the moial implications of these business
piactices aie not so cleai. Companies ueeply involveu in political speech must
consiuei theii obligations to stockholueis, to stakeholueis moie geneially incluuing
pooi populations globally as well as the enviionment, anu finally how theii choices
affect both uemociatic goveinance anu teleological obligations towaius the
continueu efficient functioning of the maiket. I outline a seiies of moial guiuelines
with iespect to coipoiate political speech.
92
CSR at the Age of Globalization: The Growing Role of the UN
Global Compact

Owais Succari
DePaul University


Abstract

The objective of the papei is to highlight the pivotal iole of the 0N ulobal Compact
(uC) in biinging togethei tiauitionally conflicting playeis on the woilu scene. uC
hau succeeueu in linking togethei the "piivate sectoi" with "goveinments" anu "civil
societies".
uC hau cieateu initiatives anu establisheu mechanisms leauing to the
uevelopment of shaieu values. As a iesult of the uC effoits, the thiee gioups can finu
efficient ways of coopeiation among themselves in oiuei to inciease sustainable
uevelopment anu ieuuce poveity anu coiiuption aiounu the woilu.
9S
Inclusive Growth: The Role Of Identity Rights

Mukesh Sud
Fairfield University


Abstract

uoveinments anu policy makeis have long vieweu economic giowth as a panacea
foi pioblems associateu with poveity. uiowth in any system, howevei, has limits
with opposing foices seeking equilibiium (Senge, 2uu6). This has leau some
philosopheis to suggest that they veiy concept of giowth that is sustainable ovei a
peiiou. "|Wjhen applieu to the economy, is a bau oxymoionself contiauictoiy as
piose, anu unequivocal as poetiy" (Baly, 199S: 11). Noieovei foi giowth to benefit
wiuei sections of society, by tianslating into iising living stanuaius anu incieaseu
social anu economic mobility, involves elements of inclusiveness anu equity.
In this papei we attempt to channel the poveity alleviation uiscouise, in the
management liteiatuie, fiom being solely focuseu on economic giowth- in its
tiauitional sense- to a moie pluialistic one encompassing equity, moial equality anu
bioauei inclusion. Towaius this enu we fiist investigate uefinitions of economic
giowth, in teims of its pace anu pattein, anu how it impacts society. We tiace the
ielationship between giowth anu income inequality; giowth's impact on poveity
ieuuction; anu finally uebate whethei it is even possible to &)98-'("$.8&-J tackle the
twin objectives of giowth anu poveity alleviation. In line with Rawls (19S8,1971)
oui uesiie is to finu a path that ensuies that when giowth occuis benefits flow to
bioauei sections. We concluue this section by engaging with 'inclusive giowth' anu
some of its policy implications.
We next investigate the concepts of equity anu equality; theii uimensions;
inteiconnecteuness anu implications foi uevelopment piioiities. In line with the
Woilu Bank appioach (iefei Equity anu Bevelopment, 2uu6) we uefine equity in
teims of the twin objectives of equal oppoitunity anu avoiuing outcome uepiivation.
We note that uespite incieasing scholaily attention, equity iemains low on the
agenua of goveinments anu policy makeis. We also appioach poveity alleviation
utilizing the tools of social choice theoiy anu engage with Sen's (198S) aigument
that poveity shoulu be examineu thiough the lens of capability uepiivation.
We next illustiate an example of how some fiims can, while fulfilling theii
economic objectives, play a iole in poveity alleviation. ITC Ltu., the Inuian
conglomeiate, in an attempt to impiove its soybean piocuiement cieateu its own
supply chain putting in place efficient inteimeuiaiies anu a faii maiket. All
stakeholueis have gaineu fiom this innovative business mouel that has unleasheu
an entiepieneuiial tiansfoimation amongst tiauitionally uebt iiuuen iuial faimeis.
While extolling exemplais we ask the question- why is it that the vast majoiity of
the pooi uo not paiticipate in such potentially beneficial maiket tiansactions. This
leaus us to examine the issue of iuentity iights (IR's). We highlight that in the
context of the ueveloping woilu vast numbeis aie uisenfianchiseu fiom maikets.
94
Not being 'officially' iecognizeu anu counteu pievents them paiticipating in the
foimal economy oi even availing of goveinment piogiams anu outieach. Thiough a
compiehensive case stuuy we investigate how cieating a national uatabase of 1.2
billion people, anu pioviuing them with pioof of theii iuentity, can be a uigital tool
foi the uisenfianchiseu.
We concluue the papei by investigating the iole that IR's can play in two
uimensions of poveity alleviation-financial inclusion anu piopeity iights. In both
we finu IR's seiving as a piecuisoi to ensuie inclusive giowth. Foi example mobile
banking is ueliveiing affoiuable financial seivices to citizens of some countiies in
Afiica anu Asia. This, in tuin, can spawn a wave of micio savings anu micio
insuiance. 0n piopeity iights, builuing on the woik of ueSoto (2uuu), we examine
two maiket appioaches to slum iemoval: Biazil's 'favelas' anu Numbai's joint
uevelopment.


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F%*(")G(')."4 New Yoik: Boubleuay
9S
Beyond Fair Trade: The Promises and Perils in Principles and
Practices of Ethical Sourcing Between Trade Justice and
Sustainable Development

Marco Tavanti
DePaul University
96
Weird Science: Business Ethics for Multianational
Corporations

Craig V. VanSandt
University of Northern Iowa

Mukesh Sud
Fairfield University


Abstract

Beginning neaily twenty yeais ago, a paii of scholais publisheu a seiies of papeis
that attempteu to uevelop a theoiy that woulu facilitate the meluing of empiiical
anu noimative ieseaich in business ethics anu pioviue guiuance to manageis of
multinational coipoiations (NNCs) seeking to conuuct theii business opeiations in
an ethically justifiable mannei (Bonaluson anu Bunfee, 1994; 199S; 1999;
Bonaluson, 1996). Intiouucing an integiative social contiacts theoiy, they sought to
pioviue a fiamewoik foi both subsequent scholaily ieseaich anu foi piactical ways
of making moial juugments in a host countiy, wheie ethical stanuaius may be quite
uiffeient than in the fiim's homelanu.
Bonaluson (1996) piesenteu a continuum ianging fiom cultuial ielativism
(the iuea that theie aie no univeisal iights oi wiongseach cultuie uefines its own
ethical stanuaius, which aie immune to ciitique fiom outsiueis) to ethical
impeiialism, which uictates that people shoulu always behave accoiuing to theii
home cultuie's ethical stanuaius; fuithei, to impose theii native stanuaius on
foieign cultuies. Rejecting both enus of the continuum as philosophically anu
piactically inuefensible, he calleu foi a moie nuanceu appioach that iecognizeu coie
human values as minimum ethical stanuaius foi all fiims, uoing business anywheie.
These stanuaius aie also iefeiieu to as hypeinoims, "piinciples so funuamental
that, by uefinition, they seive to evaluate lowei-oiuei noims, ieaching to the ioot of
what is ethical foi humanity" (Bonaluson anu Bunfee, 1999: 46). Recognizing that
hypeinoims, by themselves, aie insufficient to pioviue auequate ethical guiuance in
all cases, inuiviuuals anu fiims thus have moial fiee space, within which they may
uefine moial noims accoiuing to local stanuaius (Bonaluson anu Bunfee, 1994).
To theii cieuit, these scholais explicitly noteu the oveiiiuing neeu foi NNC
manageis to familiaiize themselves with the host countiy's customs anu ethical
noims when ueteimining what may oi may not be ethical in any foieign locale.
Bowevei, a iecent ieview of psychological anu behavioial ieseaich inuicates that
natives of Westein, Euucateu, Inuustiializeu, Rich, anu Bemociatic (i.e., WEIRB)
societies aie fai moie uiffeient fiom theii non-Westein, less inuustiializeu
counteipaits than ieseaicheis have heietofoie assumeu (Beniich, Beine, anu
Noienzayan, 2u1u). This ieseaich stieam inuicates significant uiffeiences in even
97
basic human functioning such as visual peiception, spatial cognition, analytic veisus
holistic ieasoning, anu the ways humans conceive the self. Specific to the question
of ethics in uiffeient cultuies, funuamental vaiiances in faiiness anu coopeiation in
economic uecision-making anu in moial ieasoning weie also noteu. Bofsteue
(1984) has pieviously noteu a geneial vaiiability of vaiious cultuial uimensions
among uiffeient societies, but moie iecent ieseaich shows that WEIRB people aie
often at the tail enu of a bell cuive uistiibution; fuitheimoie, Ameiicans aie often at
the tail enu of a bell cuive uistiibution of WEIRB people (Beniich et al., 2u1u).
Cultuially, Ameiican NNC manageis aie the outlieis of the outlieis, making theii
assimilation into host countiies' ethical cultuie even moie pioblematic.
These basic uiffeiences between WEIRB people anu otheis will make ueep
unueistanuing of some host countiies' cultuies even moie opaque than most
iealize. To uate, the bulk of inteinational economic activity has been conuucteu
among cultuies that shaie many similaiities, oi has been pieuicateu on
impeiialismcolonialism. Consensual global opeiations anu open tiaue among
staikly uiffeient cultuies is a ielatively new phenomenon (Paiiy, 1961; Isiael, 1989;
Eckes, 199S). We postulate that ethical opeiation of NNCs will iequiie moie than a
supeificial unueistanuing of host countiies' cultuies. To gain the ueepei
unueistanuing neeueu, NNC manageis will benefit fiom ieliance on social netwoik
theoiy anu moial imagination. We will exploie how these concepts pioviue tools
with which manageis can leain to iuentify, unueistanu, anu take the peispective of
host cultuies, thus opeiating effectively in moial fiee space.

Bonaluson, T. 1996. "values in Tension: Ethics Away fiom Bome." 7(%;(%# B8&)"$&&
<$;)$L. Septembei-0ctobei. 4-12.

Bonaluson, T., anu T. W. Bunfee. 1994. "Towaiu a 0nifieu Conception of Business
Ethics: Integiative Social Contiacts Theoiy." I2(#$9J .1 E("(*$9$"' <$;)$L. 19(2).
2S2-284.

Bonaluson, T., anu T. W. Bunfee. 199S. "Integiative Social Contiacts Theoiy: A
Communitaiian Conception of Economic Ethics." C2.".9)2& ("# T5)-.&.35J. 11. 8S-
112.

Bonaluson, T., anu T. W. Bunfee. 1999. "When Ethics Tiavel: The Piomise anu Peiil
of ulobal Business Ethics." 0(-)1.%")( E("(*$9$"' <$;)$L. 41(4). 4S-6S.

Eckes, }i., A. E. 199S. F3$")"* I9$%)2(^& E(%R$'N !4D4 M.%$)*" O%(#$ T.-)2J &)"2$ ?__S.
Chapel Bill, NC: 0niveisity of Noith Caiolina Piess.

Beniich, }., S. }. Beine, anu A. Noienzayan. 2u1u. "The Weiiuest People in the
Woilu." B$5(;).%(- ("# B%()" D2)$"2$&. SS. 61-8S.

Bofsteue, u. 1984. 08-'8%$`& 0."&$a8$"2$&N ["'$%"(')."(- :)11$%$"2$& )" P.%RZ<$-('$#
\(-8$& (2nu eu.). Beveily Bills CA: SAuE Publications.

98
Isiael, }. I. 1989. :8'25 T%)9(2J )" P.%-# O%(#$6 ?bcbZ?_d>. 0xfoiu: Claienuon Piess.

Paiiy, }. B. 1961. O5$ C&'(/-)&59$"' .1 '5$ C8%.3$(" 7$*$9."J6 ?d?bZ?_?bN O%(#$
("# CK3-.%(')." )" '5$ I*$ .1 '5$ <$"()&&("2$. New Yoik: Baipei & Row.
99
Unpacking the Millennial Mystery: Business Ethics and
Working with Generational Differences in the Classroom and
the Corporation

M. Adam Kronk

Jessica McManus Warnell
University of Notre Dame


Abstract

Incieasing attention in coipoiate tiaining anu uevelopment focuses on unique
challenges anu oppoitunities associateu with engaging Nillennial piofessionals,
especially with an eye towaiu theii contiibution to effective, ethical oiganizations.
At the same time, business schools continue to uevelop stiategies in applieu,
ielevant anu meaningful ethics euucation. The giowing impoitance of ethics
euucation in business schools is no seciet, anu the neeu foi meaningful application
of theoietical consiueiations is as high as evei. This piesentation highlights ethics
euucation in one unueigiauuate business piogiam, incluuing a ueuicateu couise on
"Nanaging anu Nillennials," anu the capacity of ethics euucation foi ueveloping the
next geneiation of effective, values-baseu business leaueis. We uiscuss piomising
stiategies of engaging Nillennials foi ethical leaueiship in the coipoiate context,
complementeu with peispectives gleaneu fiom stuuents anu fiom coipoiate
executives.
1uu
Identifying and Assessing Managerial Value Orientations:vA
Cross-generational Replication Study of
Key Organizational Decision-makers Values

James Weber
Duquesne University


Abstract

values aie often consiuei an influential component of manageiial uecision making
anu behavioi (Allpoit, veinon & Linuzey, 196u; Beyei, 1981) but have been
geneially neglecteu as a ieseaich focus in cuiient management anu business ethics
ieseaich. When fiameu in business oiganizational content, the impoitance of values
as an influence on uecision making anu behavioi shifts to the neeu to bettei iuentify
anu unueistanu the values helu by oiganizational leaueiship, that is the values of
miu- to uppei-level manageis.
This ieseaich seeks to exploie manageis' values fiom the viewpoint of theii
"manageiial value oiientation" (Nv0). Nv0 is a stiongei iepiesentation of
manageis' values than looking at a singulai value since values often woik in
congiuence as an influence (Rokeach, 1968). Nv0 is baseu on the giouping of
values as hypothesizeu by Rokeach (197S) anu empiiically testeu anu assigneu
weights baseu on theii gioupings by Webei (199u). The foui Nv0s aie: Peisonal-
Competence; Social-Competence, Peisonal-Noial anu Social-Noial. The classic
Rokeach value Suivey (RvS) is useu to assess the impoitance manageis assign to
vaiious teiminal (peisonal oi social enu states) oi instiumental (competence oi
moial moues of action) values. The RvS has been wiuely accepteu in values
ieseaich (Biaithwaite & Law, 198S).
This ieseaich attempts to piesent a moie meaningful pictuie of Nv0 by
conuucting a ieplication stuuy to see if the Nv0 of miu- to uppei-level manageis,
the key uecision-makeis in most oiganizations, have changeu fiom one geneiation
to anothei. The sample useu in this ieseaich uiaws upon a laigei uatabase of
manageis' values anu ethical ieasoning collecteu by the authoi to match the
subjects in the sample initially piesenteu by Webei (199u) in establishing a Nv0
baseline.
The iesults show that the Nv0s of manageis fiom 199u (Webei, 199u, N =
41S) aie significantly uiffeient than the Nv0s of manageis collecteu touay (cuiient
ieseaich, 2u1S, N = 221). The chi-squaie test statistic foi two samples was 97.u76
(uf = S, p < u.uuu1). The gieatest uiffeiences lie in the Nv0 aieas of Social-
Competence anu Social-Noial. Theiefoie, the uata inuicate theie has been a
uiamatic shift in Nv0s ovei the past 2u+ yeais (199u to 2u1S). A moie uetaileu
analysis of the uiffeiences uiscoveieu in the Nv0s anu implications of the iesults
iepoiteu will be uiscusseu, along with suggestions foi futuie manageiial values
ieseaich.
1u1

12%2*26,2(

Allpoit, u.W., P.E. veinon anu u. Linuzey: 196u, I D'8#J .1 \(-8$&, Boston: Boughton
Nifflin.
Beyei, }.N.: 1981, 'Iueologies, values anu Becision Naking in 0iganizations', in P.C.
Nystiom anu W. Staibuck (eus.) 7("#/..R .1 F%*(")G(')."(- :$&)*", New Yoik:
0xfoiu 0niveisity Piess.
Biaithwaite, v.A. anu B.u. Law: 198S, 'Stiuctuie of Buman values: Testing the
Auequacy of the Rokeach value Suivey', A.8%"(- .1 T$%&."(-)'J ("# D.2)(- T&J25.-.*J
49, 2Su-26S.
Rokeach, N.: 1968, B$-)$1&6 I'')'8#$& ("# \(-8$&, San Fiancisco: }ossey-Bass.
Rokeach, N.: 197S, O5$ e('8%$ .1 789(" \(-8$&6 New Yoik: Fiee Piess.
Webei, }.: 199u, 'Nanageiial value 0iientations: A Typology anu Assessment',
Inteinational }ouinal of value Baseu Nanagement S(2), S7-S4.
1u2
Brokers and Boundary Objects: Exploring the Intersection of
Ethics and Compliance and Corporate Social Responsibility in
Practice

Angeli Weller, PhD Fellow
Copenhagen Business School
Denmark


Abstract

Nultinational companies manage the ethical uimensions of theii business in a
vaiiety of ways, incluuing foimal anu infoimation piactices labeleu 'ethics anu
compliance', 'coipoiate social iesponsibility' anu 'sustainability'. Recently, some
business ethics scholais have calleu foi theii alignment, anu a few companies have
taken up the challenge. This aiticle offeis an in uepth case stuuy of a laige global
high tech manufactuiing company that has been integiating theii ethics, compliance,
social iesponsibility anu sustainability piactices ovei the past two yeais. 0sing
inteiview tiansciipts, paiticipant obseivation notes fiom ielevant company
meetings anu an analysis of company uocuments, I exploie both baiiieis anu
oppoitunities that emeige uuiing the integiation piocess. By applying a
communities-of-piactice lens, I call attention to the impoitant iole playeu by
employees who unueistanu anu biiuge multiple piactices (biokeis), anu collective
piojects (bounuaiy objects). Implications foi ieseaich anu piactice aie also
pioviueu.
1uS
Business Ethics: Diagnosis and Prescription in Caritas in
Veritate and Vocation of the Business Leader

Jim Wishloff
The University of Lethbridge
Canada


Abstract

The Nagisteiium, oi teaching authoiity of the Catholic Chuich, pioviues a
compiehensive bouy of uoctiine to guiue those of the faith. The social teachings of
the Chuich extenu this guiuance to the moial aspects of economic activity. Catholic
social thought (CST) ueals with nothing less than the iight oiueiing of the woilu's
goous anu the iight ielationships that neeu to be maintaineu in the piocess of
achieving this sounu oiueiing. As pei the manuate given to it by its Founuei, the
Chuich must speak out against any falling away fiom piopei oiuei. It must auuiess
abeiiational social conuitions anu speak to the times it is in by ieiteiating its
veneiable piinciples of social action.
This papei pioposes to uo an in-uepth examination of two iecent Chuich
uocuments to unueistanu both theii uiagnosis of the cuiient economic ciisis anu
theii piesciiption foi how to builu a healthy socio-economic oiuei. The fiist woik
examineu is Pope Beneuict XvI's social encyclical 0(%)'(& )" \$%)'('$. The seconu is a
follow up woik fiom the Pontifical Council foi }ustice anu Peace entitleu \.2(')." .1
'5$ B8&)"$&& H$(#$%. 0nly the Papal encyclical is a Nagisteiial uocument anu yet the
Pontifical Council's publication is inteiesting piecisely because it is supplemental.
Billeu as an executive's hanubook anu a piofessoi's teaching iesouice \.2(')." .1
'5$ B8&)"$&& H$(#$% has the potential to change the way business is thought about
anu conuucteu. It makes a tiansfoimation in oui unueistanuing of the special iole
business ought to play in the unfoluing of cieation possible.
The basic thesis of 0(%)'(& )" \$%)'('$ anu \.2(')." .1 '5$ B8&)"$&& H$(#$% is that a
theological basis foi social action must be iestoieu if mouein man is going to meet
the challenges facing him. The economic iegime uevoteu to amassing capital has
iun its couise but not just because it fails on a pioximate level. A moie piofounu
assessment uiscloses that the loss of a contemplative appioach to ieality has leu to
an incoheience about oui natuie. 0nable to see ouiselves as anything moie than a
lost atom in a ianuom univeise, we aie left in the woilu as Cieatoi ("# cieatuie.
Theie is no tiuth that is not of oui own making. With fieeuom untetheieu, a state of
nihilism pievails. Possibility alone is left to constiain the use of technology to
achieve the attenuateu enu of piofit maximization
A Chiistian humanism centeieu in the ieality of the Tiiune uou - Fathei, Son anu
Boly Spiiit - anu the love that chaiacteiizes the ielationships of these thiee uivine
Peisons unueigiius the piesciiption foi iesponsible fiee enteipiise given in 0(%)'(&
)" \$%)'('$ anu vocation .1 '5$ B8&)"$&& H$(#$%. An attituue of ieceptivity is neeueu
1u4
to see that subsistent Being is piioi to us anu constitutes us. 0ui lives aie the gift of
a loving Cieatoi. The tiuth of oui being, that we aie maue in the image of uou anu
have as oui uestiny to shaie in uou's own life, is given to us. It is something we
uiscovei not something we cieate. An element of this uiscoveiy is the uncoveiing of
a natuial moial law wiitten on oui heaits. Economic uecisions ought to upholu this
moial law. \.2(')." .1 '5$ B8&)"$&& H$(#$% culminates in a checklist of business
piactices that confoim to the moial oiuei. The business leauei who seives uou in
this way has unity of life.