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  1. Teaching Global Ethical Standards: A Case and Strategy for Broadening the Accounting Ethics Curriculum. [REVIEW]Dale Tweedie, Maria Cadiz Dyball, James Hazelton & Sue Wright - 2013 - Journal of Business Ethics 115 (1):1-15.
    This paper advocates inclusion of a wider set of ethical theories into the accounting canon. We find that the mainstream accounting curriculum does not adequately engage with non-Western ethical theories or contemporary Western ethical thought, as evidenced by the ethics content of core accounting texts and the International Federation of Accountants’ ethics publications. We suggest adopting a ‘thematic’ approach to teaching ethics as an integrated part of accounting curricula. This approach addresses two competing principles implicit in International Education Standard 4: (...)
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  • Corporate Social Responsibility and Socially Responsible Investing: A Global Perspective.Ronald Paul Hill, Thomas Ainscough, Todd Shank & Daryl Manullang - 2007 - Journal of Business Ethics 70 (2):165-174.
    This research examines the relationship between corporate social responsibility (CSR) and company stock valuation across three regions of the world. After a brief introduction, the article gives an overview of the evolving definition of CSR as well as a discussion of the ways in which this construct has been operationalized. Presentation of the potential impact of corporate social performance on firm financial performance follows, including investor characteristics, the rationale behind their choices, and their influence on the marketplace for securities worldwide. (...)
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  • Virtue Ethics in Business and the Capabilities Approach.Alexander Bertland - 2009 - Journal of Business Ethics 84 (S1):25 - 32.
    Recently, Amartya Sen and Martha Nussbaum have developed the capabilities approach to provide a model for understanding the effectiveness of programs to help the developing nations. The approach holds that human beings are fundamentally free and have a sense of human dignity. Therefore, institutions need to help people enhance this dignity by providing them with the opportunity to develop their capabilities freely. I argue that this approach may help support business ethics based on virtue. Since teleology has become problematic, virtue (...)
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  • The Reconciliation Project: Separation and Integration in Business Ethics Research. [REVIEW]Miguel Alzola - 2011 - Journal of Business Ethics 99 (1):19 - 36.
    This article is about the relationship between business and ethics in academic research. The purpose of this investigation is to examine the status of the separation and the integration theses. In the course of this article, I defend the claim that neither separation nor integration is entirely accurate; indeed they are both potentially confusing to our audience. A strategy of reconciliation of normative and descriptive approaches is proposed. The reconciliation project does not entail synthesizing or dividing prescriptive and empirical approaches, (...)
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