Abstract

Based on analysis of interviews with managers about the ethical questions they face in their work, a typology of morally questionable managerial acts is developed. The typology distinguishes acts committed against-the-firm (non-role and role-failure acts) from those committed on-behalf-of-the-firm (role-distortion and role-as-sertion acts) and draws attention to the different nature of the four types of acts. The argument is made that senior management attention is typically focused on the types of acts which are least problematical for most managers, and that the most troublesome types are relatively ignored.