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  1. Building Ethical Narratives: The Audiences for AICPA Editorials.Dean Neu & Gregory D. Saxton - 2022 - Journal of Business Ethics 182 (4):1055-1072.
    This study examines how the American Institute of Certified Professional Accountants (AICPA) uses character and concept words to communicate normative narratives to different internal audiences. Our analysis of 552 editorials published in the AICPA’s Journal of Accountancy during the 1916–1973 period illustrates how the AICPA communicated similar yet different normative narratives to firm partners and students. During this time period, the centrality of ethically infused words such as ethics, conduct, and independence not only varied across different time periods but also (...)
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  • An ethical engagement: creative practice research, the academy and professional codes of conduct.Kate MacNeill, Barbara Bolt, Estelle Barrett, Megan McPherson, Marie Sierra, Sarah Miller, Pia Ednie-Brown & Carole Wilson - 2021 - Research Ethics 17 (1):73-86.
    This paper reports on the experiences of creative practice graduate researchers and academic staff as they seek to comply with the requirements of the Australian National Statement on the Ethical Conduct of Research Involving Humans. The research was conducted over a two-year period as part of a wider project ‘iDARE – Developing New Approaches to Ethics and Research Integrity Training through Challenges Presented by Creative Practice Research’. The research identified the appreciation of ethics that the participants acquired through their experience (...)
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  • Do Wealth Managers Understand Codes of Conduct and Their Ethical Dilemmas? Lessons from an Online Survey.Ewa Lombard & Rajna N. GibsonBrandon - 2023 - Journal of Business Ethics 189 (3):553-572.
    How do wealth managers understand and comply with the social norms embedded in banks’ codes of conduct (CoC), and how do they cope with ethical dilemmas? Do they have a tendency after the global financial crisis to prioritize banks’ financial security over clients’ interests? To answer these and related questions, we conduct a nonincentivized online survey with wealth management employees of the Swiss legal entity of a large multinational bank. We propose a method to estimate the comprehension and the level (...)
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  • Narrative Business Ethics Versus Narratives Within Business Ethics: Problems and Possibilities From an Aristotelian Virtue Ethics Perspective.Daryl Koehn - 2024 - Journal of Business Ethics 189 (4):763-779.
    Applied ethicists’ interest in narratives and narratives ethics has grown steadily. Some thinkers position narratives as supplements to ethics, while others see narratives as new form of ethics comparable to virtue or deontological ethics. In this paper, I analyze some of the main ethical claims being made on behalf of business and literary narratives from the perspective of Aristotelian virtue ethics. I argue that, while narratives can significantly contribute to the development of our character, to a better grasp of virtues (...)
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  • How Virtuous Global Firms Say They Are: A Content Analysis of Ethical Values.Rosa Chun - 2019 - Journal of Business Ethics 155 (1):57-73.
    This study compares the different emphases on virtuous characters presented in their values, across global firms considering country and industry of origin. It presents a content analysis of the 122 codes of conduct statements from Fortune Global 500 firms, drawn from four sectors and using correspondence analysis. American firms tend to emphasize courage, while European firms emphasize integrity and empathy, surprisingly with Asian firms being closer to European ones. Retailers and pharmaceutical firms emphasize empathy, while banks and petroleum emphasize courage. (...)
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