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  • Articles  (48)
  • Blackwell Publishers Ltd  (48)
  • American Meteorological Society
  • Blackwell Publishing Ltd
  • Springer Nature
  • Springer Science + Business Media
  • 2000-2004  (48)
  • 1960-1964
  • 2001  (48)
  • Philosophy  (48)
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  • Articles  (48)
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  • 2000-2004  (48)
  • 1960-1964
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  • 1
    Electronic Resource
    Electronic Resource
    Oxford, UK and Boston, USA : Blackwell Publishers Ltd
    Business ethics 10 (2001), S. 0 
    ISSN: 1467-8608
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Philosophy , Economics
    Type of Medium: Electronic Resource
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  • 2
    Electronic Resource
    Electronic Resource
    Oxford, UK and Malden, USA : Blackwell Publishers Ltd
    Business ethics 10 (2001), S. 0 
    ISSN: 1467-8608
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Philosophy , Economics
    Notes: This paper was given as the opening address at the 13th Annual European Business Ethics Network Conference' held in Cambridge 12–14 September 2000. The Chairman of the Financial Services Authority, Howard Davies, first outlined the background to the present approach to financial regulation in the UK. He described the principle-based regulatory regime which is now in the process of being implemented, and the role of rules, regulations and guidelines in making this effective. However, compliance is not sufficient; for the system to work there needs to be an ethical culture at the level of the organisation, and a commitment to integrity on the part of those who work in the sector. The Financial Services Authority aims to work with the industry to build individual and corporate responsibility.
    Type of Medium: Electronic Resource
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  • 3
    Electronic Resource
    Electronic Resource
    Oxford, UK and Boston, USA : Blackwell Publishers Ltd
    Business ethics 10 (2001), S. 0 
    ISSN: 1467-8608
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Philosophy , Economics
    Notes: More and more people in China are now realizing that the country has already become a globalizing economy, but some contend that China's economy is still far from being based on knowledge. However, as globalization necessarily brings with it a knowledge economy, China is of necessity involved in the new economy, and has in consequence encountered many new ethical issues. In the first part of the paper some of these issues are discussed – issues of intellectual property protection, issues related to the exploitation of Chinese know-how and knowledge products by foreign companies, and issues of cultural colonization. These issues are complicated, widespread and novel, and there is a need to develop ethical guidelines to deal with these issues. Although the perspective of the analysis is Chinese, these same problems are faced by countries the world over.
    Type of Medium: Electronic Resource
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  • 4
    Electronic Resource
    Electronic Resource
    Oxford, UK and Boston, USA : Blackwell Publishers Ltd
    Business ethics 10 (2001), S. 0 
    ISSN: 1467-8608
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Philosophy , Economics
    Notes: The dominant managerial discipline in U.K. companies is finance. Accountants are often viewed as being concerned with what is measurable, definite and controllable. The emphasis is on professional conduct, independence, objectivity, technical competence and confidentiality. This paper explores the concept that the growth of professionalism has created an environment in which functional specialists have different ethical perspectives. The pre-eminence of accountants is now being challenged by the marketers, a profession that takes a much wider view of business ethics. This development is bound to have implications for corporate perspectives on business ethics. The paper gives the views of a focus group of managers from other disciplines on the relations between accountants and marketers, and analyses the potential for better understanding between the two groups and the implications of this for business ethics.
    Type of Medium: Electronic Resource
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  • 5
    Electronic Resource
    Electronic Resource
    Oxford, UK and Boston, USA : Blackwell Publishers Ltd
    Business ethics 10 (2001), S. 0 
    ISSN: 1467-8608
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Philosophy , Economics
    Notes: Codes of ethics and conduct have become common in UK organisations. This paper explores how such codes are understood and responded to by those whom the codes seek to influence. The study is an interpretative one, based on interview material, in which a dialectical pattern is seen in employees’ reactions to codes. Initial contradictions are found in codes of ethics (which claim to give employees space in which to exercise their integrity, but simultaneously are seen as impugning employees’ moral status) and in codes of conduct (which require a loyal adherence to rules that interferes with wider loyalties). These tensions create perceptions of a two-tier system in organisations in which core employees are subject to codes of ethics that are loosely applied, but non-core staff are subject to codes of conduct that are strictly applied. However, even core staff are aware of a dialectical contradiction in their position. They believe that loyalty to the organisation is the price they pay for being allowed freedom of integrity by their organisations, but that the price they have to pay for showing integrity may be breaking faith with their organisations. This chiasmus of integrity and loyalty represents a difficulty for the project of improving standards of corporate citizenship. The use of this trope and other rhetorical figures to exemplify processes of understanding and interpretation in organisations is discussed.
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  • 6
    Electronic Resource
    Electronic Resource
    Oxford, UK and Boston, USA : Blackwell Publishers Ltd
    Business ethics 10 (2001), S. 0 
    ISSN: 1467-8608
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Philosophy , Economics
    Type of Medium: Electronic Resource
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  • 7
    Electronic Resource
    Electronic Resource
    Oxford, UK and Boston, USA : Blackwell Publishers Ltd
    Business ethics 10 (2001), S. 0 
    ISSN: 1467-8608
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Philosophy , Economics
    Type of Medium: Electronic Resource
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  • 8
    Electronic Resource
    Electronic Resource
    Oxford, UK and Boston, USA : Blackwell Publishers Ltd
    Business ethics 10 (2001), S. 0 
    ISSN: 1467-8608
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Philosophy , Economics
    Notes: This paper discusses the legitimacy of accountants’ recent involvement in social and ethical accounting, auditing and reporting (SEAAR). Support for accountants’ legitimacy is proposed by highlighting some of the technical skills they offer to the SEAAR process as conceived in AA1000. It is argued that the relevance of these skills is strengthened within a conception of SEAAR which principally perceives it as a risk/stakeholder management process focused primarily on the concerns of corporate management as opposed to those of the wider society. However, the paper moves on to maintain that if we wish to promote a conception of SEAAR primarily focused on accountability to stakeholders (denoted as ‘true accountability’) as opposed to risk/stakeholder management, then, particularly in the domain of external social audit, the legitimacy of accountants’ participation may be disputed. The paper therefore concludes by cautioning against facilitating the unquestioned entry of accountants into the realm of SEAAR.
    Type of Medium: Electronic Resource
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  • 9
    Electronic Resource
    Electronic Resource
    Oxford, UK and Boston, USA : Blackwell Publishers Ltd
    Business ethics 10 (2001), S. 0 
    ISSN: 1467-8608
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Philosophy , Economics
    Notes: This paper explores the relationship between accountability, trust and corporate reputation building. Increasing numbers of corporations are mobilising themselves to put more and more information out into the public domain as a way of communicating with stakeholders. Corporate social accounting and stakeholder engagement is happening on an unprecedented scale. Rather than welcoming such initiatives, academics have been quick to pick faults with contemporary social auditing and reporting, claiming that in its current form it is not about demonstrating accountability at all, but rather about building corporate reputation. Academics argue that ‘accountability should hurt’, that if accountability is an enjoyable process, then the organisation isn’t doing it right. For organisations that are currently engaging with stakeholders and ostensibly becoming more transparent about their corporate social performance, this kind of critique is likely to be bewildering. This paper argues that central to the notion of accountability and to contemporary social accounting practice is the concept of trust. Accountability is based upon a distrust of corporate management, whereas corporate reputation building is about strategically seeking to establish trust in stakeholder relationships in order to negate formal accountability requirements. Using a split trust continuum, the paper seeks to explain and synthesise what seem to be two very different paradigms of organisational transparency.
    Type of Medium: Electronic Resource
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  • 10
    Electronic Resource
    Electronic Resource
    Oxford, UK and Boston, USA : Blackwell Publishers Ltd
    Business ethics 10 (2001), S. 0 
    ISSN: 1467-8608
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Philosophy , Economics
    Notes: The article sets out to consider the practice of ethical investment in the light of some basic principles of moral philosophy. After establishing some principles which have been applied to individual or social conduct, it reviews the application of ethics to business, and the precedents established for investment. Because of the links between ethical investment and single-issue campaigning, there is a detailed consideration of the relationship between campaigning groups and the issues they are concerned with on the one hand, and ethical investment on the other. The conclusion is reached that ethical investment is as much a process as a series of specific aims, and that a diversified ethical fund must consider matters in the round, within the scope of current knowledge, and must avoid an absolutist agenda.
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