Alasdair MacIntyre’s critique of managerial capitalism is well known, with some arguing that MacIntyrean thought is antithetical to contemporary capitalist business. Nevertheless, substantial efforts have been taken to demonstrate how different business activities constitute MacIntyrean practices, which points to an incoherence at the heart of MacIntyrean business ethics scholarship. This article proposes a way of bridging these perspectives, suggesting a reimagined MacIntyrean approach to business that is thoroughly ‘practice-led.’ A detailed comparison of accounting and management shows that while neither are (...) practices in ‘good order,’ they differ in significant ways: where management does not meet the criteria for a MacIntyrean practice, accounting is a ‘distorted’ practice. This leads to a categorisation of practice-led business activity, whereby the traditional tasks of management are subsumed, shared or subordinated to practices and practitioners. Insights on how this can be implemented are drawn from the ‘communities of practice’ literature and a consideration of professions. (shrink)

The techniques that some large multinational corporations use to reduce their tax liability have come under increasing public scrutiny in recent years, alongside governmental investigations and international commitments aimed at curbing opportunities for tax avoidance. Although discussion of tax avoidance activities, and their regulatory responses, is often conducted with reference to moral concepts, philosophical analysis of the ethics of multinational tax avoidance remains limited. In particular, the virtue ethics tradition that emphasises the agent and the performance of specific roles has (...) not been considered in detail. This paper examines how the contemporary virtue ethics of Alasdair MacIntyre can be applied to the issue of multinational tax avoidance, and considers the role that accountants play in these activities. It argues, firstly, that MacIntyre’s approach provides a more useful philosophical analysis of the issue and, secondly, that the main parties involved are likely to agree with the main tenets of this approach. The paper also contributes by reconceptualising, using MacIntyre’s scheme, the issue of tax avoidance in relation to Donald Cressey’s ‘fraud triangle’. (shrink)

This paper argues that the principles of spiritual traditions provide normative ‘standards of goodness’ within which practitioners evaluate meaningful work. Our comparative study of practitioners in the Buddhist and Quaker traditions provide a fine-grained analysis to illuminate, that meaningfulness is deeply connected to particular tradition-specific philosophical and theological ideas. In the Buddhist tradition, meaningfulness is temporal and rooted in Buddhist principles of non-attachment, impermanence and depending-arising, whereas in the Quaker tradition, the Quaker testimonies and theological ideas frame meaningfulness as eternal. (...) Surprisingly, we find that when faced with unethical choices and clashes between organizational normativity and spiritual normativity, Buddhist practitioners acknowledge the temporal character of meaningfulness and compromise their moral values, whereas in contrast, Quaker practitioners morally disengage from meaningless work. Our study highlights how normative commitments in different spiritual traditions can influence different levels of adaptability in finding work meaningful and stresses the central importance of normative commitments in meaningful work. Our study concludes with practical implications and future pathways for inter-disciplinary research. (shrink)

This paper draws a distinction between ‘right MacIntyreans’ who are relatively optimistic that MacIntyre’s vision of ethics can be realised in capitalist society, and ‘left MacIntyreans’ who are sceptical about this possibility, and aims to show that the ‘left MacIntyrean’ position is a promising perspective available to business ethicists. It does so by arguing for a distinction between ‘community-focused’ practices and ‘excellence-focused’ practices. The latter concept fulfils the promise of practices to provide us with an understanding of the best work (...) for humankind and highlights the affinities between MacIntyre’s concept of a practice and Marx’s conception of good work as free, creative activity. The paper concludes with a suggestion that we reflect on the best forms of work so that we can strive to ensure the very best activities, those most consonant with our flourishing, one day become available to all. (shrink)

This paper argues that Quaker business ethics can be understood as a MacIntyrean tradition. To do so, it draws on three key MacIntyrean concepts: community, compartmentalisation, and the critique of management. The emphasis in Quaker business ethics on finding unity, as well as the emphasis that Quaker businesses have placed on serving their local areas, accords with MacIntyre’s claim that small-scale community is essential to human flourishing. The emphasis on integrity in Quaker business ethics means practitioners are well-placed to resist (...) the compartmentalising pressures of contemporary work. Quaker business ethics is also highly critical of the manipulative forms of management that MacIntyre regards as dominant. As such, Quaker business ethics provides evidence that more morally ameliorative forms of running business organisations is possible, even if they remain difficult to achieve. (shrink)

This paper seeks to show how MacIntyre’s concept of a practice can survive a series of ‘scope problems’ which threaten to render the concept inapplicable to business ethics. I begin by outlining MacIntyre’s concept of a practice before arguing that, despite an asymmetry between productive and non-productive practices, the elasticity of the concept of a practice allows us to accommodate productive and profitable activities. This elasticity of practices allows us to sidestep the problem of adjudicating between practitioners and non-practitioners as (...) well as the problem of generic activities. I conclude by suggesting that the contemporary tendency to regard work as an object of consumption, rather than undermining MacIntyre’s account of practices, serves to demonstrate the potential breadth of its applicability. (shrink)

Business Ethics: A European Review, EarlyView.

ABSTRACT:Alasdair MacIntyre’sAfter Virtuehas made a significant impact within business ethics. This impact has centered upon applications of the virtues-goods-practices-institutions schema. In this article, I develop an extension of the practices-institutions schema, drawing upon MacIntyre’s later text,Dependent Rational Animals. Two key concepts drawn from this text are “networks of giving and receiving” and “the virtues of acknowledged dependence.” Networks of giving and receiving are non-calculative relationships that enable participants to cope with vulnerability. These relationships are sustained by the virtues of acknowledged (...) dependence, including just generosity,misericordia,and beneficence, virtues that direct participants to treat the needs of others as reasons for action. Drawing upon research in social network theory, I develop an example illustrating the application of these concepts within an organizational and interorganizational context. I then suggest a number of applications and research questions related to this extension of the practices-institutions schema. (shrink)

What can be learned from a small scale study of managerial work in a highly marginal and under-researched working community? This article uses the ‘goods–virtues–practices–institutions’ framework to examine the managerial work of owner–directors of traditional circuses. Inspired by MacIntyre’s arguments for the necessity of a narrative understanding of the virtues, interviews explored how British and Irish circus directors accounted for their working lives. A purposive sample was used to select subjects who had owned and managed traditional touring circuses for at (...) least 15 years, a period in which the economic and reputational fortunes of traditional circuses have suffered badly. This sample enabled the research to examine the self-understanding of people who had, at least on the face of it, exhibited the virtue of constancy. The research contributes to our understanding of the role of the virtues in organizations by presenting evidence of an intimate relationship between the virtue of constancy and a ‘calling’ work orientation. This enhances our understanding of the virtues that are required if management is exercised as a domain-related practice. (shrink)

Esta investigação, partindo do diagnóstico da modernidade empreendido por Alasdair MacIntyre, destina-se a avaliar a possibilidade de conciliação entre o discurso universalizante dos direitos humanos e a ética particularista sustentada pelo autor citado a partir do referencial ético aristotélico. A convergência entre os bens individuais, consubstanciados em direitos, e o bem comum, componente essencial da prática e do pensamento éticos, pode representar relevante contribuição teórica no campo de estudos dos direitos humanos. Neste trabalho, dada a limitação da sua natureza, intentou-se (...) analisar os três problemas intrínsecos à concepção de direitos, conforme a perspectiva de MacIntyre: a) a ideia de que sujeitos de direitos são indivíduos morais autônomos e plenamente independentes; b) a separação do bem individual do bem comum; c) a deflação da razão prática comunitária, em relação à racionalidade individual. O trabalho empreendido teve como resultado uma exposição analítica dos pontos de contraste entre a perspectiva dos direitos humanos e a ética conforme compreendida por MacIntyre, necessária para preparar bases de uma possível reconciliação entre ambas. (shrink)