The primary aim of this paper is to accentuate those features that distinguish Levinasian ethics from the egoism that prevails in management thought. It focuses on differences in the constitution of the subject, how Levinas seeks an ethics that goes beyond the subjective point of view that structures the self as being self‐present, self‐interested, free and systematic and relates to others through this perspective. Levinas's concepts are critically discussed by reading these alongside Jacques Lacan and Adam Smith, which enable observations (...) to be made about Levinas's concept of the Same and about the difference he effects between human and the nonhuman. It is concluded that it can be easy to misread Levinas in key respects in ways that may act to assimilate his thought to egoism. (shrink)