In this paper, we consider the licensing of and codes of ethics that affect the accountant not in public accounting, the potential for an accountant not in public accounting encountering an ethical conflict situation, and the moral responsibility of such accountant when faced with an ethical dilemma. We review an approach suggested by the National Association of Accountants for dealing with an ethical conflict situation including that association's position on whistleblowing. We propose another approach based on the work of De (...) George (1981), in which both internal and external whistleblowing are possible alternatives, for use by management accountants in an ethical conflict situation. Finally, we consider the implications of our analysis for management accounting. While most of the analysis centers on management accountants, we note the likely applicability of the analysis to accountants in the public sector. (shrink)

Moral responsibility for outcomes in corporate settings can be ascribed either to the individual members, the corporation, or both. In the latter case, the relationship between individual and corporate responsibility has been approached as inversely proportional, such that an increase in individual responsibility leads to a corresponding decrease in corporate responsibility and vice versa. In this article, we develop a non-proportionate approach, where, under specific conditions, individual and corporate moral responsibilities interact dynamically, leading to a mutual enhancement of responsibility: the (...) more the corporation is responsible, the more the individuals become responsible and vice versa. We develop this mutually enhancing approach in terms of normative ascriptions of responsibility, while leaving aside empirical implications in terms of mutual awareness of responsibility between individuals and corporations. We explore conceptually the conditions and mechanisms that generate this mutual enhancement and also discuss the implications for research and practice. (shrink)

In showing how the bureaucratic space negatively influences the moral conscience of managers, Robert Jackall’s sociological writings have pointed up one of the darkest sides of organizations. In fact, in the business ethics literature there is much to support Jackall’s pessimistic contentions, suggesting that bureaucracy can rob individual managers of their sense of responsibility. How then can this space for individual freedom, so essential in re-establishing responsible management, be recreated? In order to answer this question, we propose to interpret Jackall’s (...) Moral Mazes ( 1988 ) from the standpoint of Blaise Pascal’s Jansenist ethics and conception of humankind. Our discussion here of Pascal’s “reason of effects,” his theory of “double thought” and his distinction between respect and esteem takes Jackall’s analysis forward and opens new lines of thought about managerial responsibility. The article concludes with some thoughts on further research in the field of business ethics arising from Pascalian anthropology or what we call here “skeptical humanism.”. (shrink)