Alasdair MacIntyre’s After Virtue presented a reinterpretation of Aristotelian virtue ethics that is contrasted with the emotivism of modern moral discourse, and provides a moral scheme that can enable a rediscovery and reimagination of a more coherent morality. Since After Virtue’s publication, this scheme has been applied to a variety of activities and occupations, and has been influential in the development of research in accounting ethics. Through a ‘close’ reading of Chaps. 14 and 15 of AV, this paper considers and (...) applies the key concepts of practices, institutions, internal and external goods, the narrative unity of a human life and tradition, and the virtues associated with these concepts. It contributes, firstly, by providing a more accurate and comprehensive application of MacIntyre’s scheme to accounting than that available in the existing literature. Secondly, it identifies areas in which MacIntyre’s scheme supports the existing approach to professional accounting ethics as articulated by the various International Federation of Accountants pronouncements as well as areas in which it provides a critique and challenge to this approach. The application ultimately provides an alternative philosophical perspective through which accounting can be examined and further research into accounting ethics pursued. (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)

The African philosophy of Ubuntu is typically characterised as a communitarian philosophy that emphasises virtues such as compassion, tolerance and harmony. In recent years there has been growing interest in this philosophy, and in how it can be applied to a variety of disciplines and issues. Several authors have provided useful introductions of Ubuntu in the field of business ethics and suggested theoretical ways in which it could be applied. The purpose of this paper is to extend this discussion by (...) providing a more critical analysis of Ubuntu and business ethics with the aim of clarifying the role that Ubuntu can play, and providing guidance for further research in this area. The analysis consists of three sections. In the first, certain problems are identified within the existing literature. This is followed by a consideration of alternative perspectives and interpretations of Ubuntu. The last section, following from the first two, identifies specific areas requiring further research, both empirical and non-empirical, as well as ways in which Ubuntu could be fruitfully applied. (shrink)

School-based education in England has undergone significant changes since 2010, with a huge expansion of academies, schools outside local authority control, funded directly by central government. Academies and local authority (LA) maintained schools are subject to different legislative and regulatory frameworks. This paper focuses on the governance of LA maintained schools, single academy trusts (SATs) and schools that are part of multi-academy trusts (MATs). The research involved analysing legislative provision, policy documents, and documents addressing the governance arrangements of a sample (...) of 23 secondary schools. Our findings reveal a fragmented state-funded secondary school system as regards overall governance, school admissions, the curriculum, and the use of funding. Significantly schools in MATs, which are governed by the trust board, lack the autonomy of either SATs or maintained schools and are instead under the ultimate control of the trust board. The paper argues that there is a need for greater consistency regarding the governance of state-funded schools. (shrink)

This issue’s “Legal Briefing” column covers recent legal developments involving voluntarily stopping eating and drinking (VSED). Over the past decade, clinicians and bioethicists have increasingly recognized VSED as a medically and ethically appropriate means to hasten death. Most recently, in September 2013, the National Hospice and Palliative Care Organization (NHPCO) called on its 2,000 member hospices to develop policies and guidelines addressing VSED. And VSED is getting more attention not only in healthcare communities, but also in the general public. For (...) example, VSED was recently highlighted on the front page of the New York Times and in other national and local media. Nevertheless, despite the growing interest in VSED, there remains little onpoint legal authority and only sparse bioethics literature analyzing its legality. This article aims to fill this gap. Specifically, we focus on new legislative, regulatory, and judicial acts that clarify the permissibility of VSED. We categorize these legal developments into the following seven categories: 1. Definition of VSED2. Uncertainty Whether Oral Nutrition and Hydration Are Medical Treatment3. Uncertainty Regarding Providers’ Obligations to Patients Who Choose VSED4. Judicial Guidance from Australia5. Judicial Guidance from the United Kingdom6. Judicial Guidance from Canada7. Case of Margot Bentley. (shrink)

South Africa’s principal corporate governance report aspires to an ‘inclusive’ approach to corporate governance, in which companies are clearly advised to consider the interests of a variety of stakeholders. Yet, in common with many other countries, there is little discussion of the theoretical foundations and assumptions implicit in the recommended approach to corporate governance. The purpose of this article is to provide an analysis of corporate governance and the corporate environment in South Africa in terms of existing theory and models (...) of corporate governance, and to provide a critique based on a consideration of traditional African values and the socio-economic necessities of post-apartheid South Africa. The result is the identification of an incompatibility between the current corporate environment in South Africa and the given exposition of African values. Some prospects for change are then identified. (shrink)

To commemorate 40 years since the founding of the Journal of Business Ethics, the editors in chief of the journal have invited the editors to provide commentaries on the future of business ethics. This essay comprises a selection of commentaries aimed at creating dialogue around the theme The Ethics and Politics of Academic Knowledge Production. Questions of who produces knowledge about what, and how that knowledge is produced, are inherent to editing and publishing academic journals. At the Journal of Business (...) Ethics, we understand the ethical responsibility of academic knowledge production as going far beyond conventions around the integrity of the research content and research processes. We are deeply aware that access to resources, knowledge of the rules of the game, and being able to set those rules, are systematically and unequally distributed. One could ask the question “for whom is knowledge now ethical’”? (See the Burrell commentary.) We have a responsibility to address these inequalities and open up our journal to lesser heard voices, ideas, and ways of being. Our six commentators pursue this through various aspects of the ethics and politics of academic knowledge production. Working with MacIntyre’s scheme of practices and institutions, Andrew West provides commentary on the internal good of business ethics learning and education. Inviting us to step out of the cave, Christopher Michaelson urges a clear-eyed, unblinking focus on the purposes and audiences of business ethics scholarship. As developmental editor, Scott Taylor uncovers some of the politics of peer review with the aim of nurturing of unconventional research. Mike Hyman presents his idiosyncratic view of marketing ethics. In the penultimate commentary, Julie Nelson attributes difficulties in the academic positioning of the Business Ethics field to the hegemony of a masculine-centric model of the firm. And finally, Gibson Burrell provides a powerful provocation to go undercover as researcher-investigators in a parallel ethics of the research process. (shrink)

This paper investigates how ethics is incorporated in the qualification process for prospective professional accountants across Australia and New Zealand. It does so by examining the structure of these qualification processes and by analysing the learning objectives and summarised content for ethics courses that prospective accountants take either at university or through the post-degree programs provided by CPA Australia and Chartered Accountants Australia and New Zealand. We do this to understand how the ‘sandwich’ approach to teaching ethics :77–92, 1993) is (...) implemented. This approach advocates a standalone ethics course, followed by ethical cases that are integrated across accounting courses, and subsequently a capstone course that combines ethics and professionalism. We test the extent to which this approach is adopted and examine how its application relates to the components of moral behaviour. The results provide three significant contributions. The first is that the ‘sandwich’ approach is not in place for most prospective accountants as only a minority of programs include a mandatory course with a substantial ethics component, and this is more likely in undergraduate rather than postgraduate programs. The second contribution is that although moral sensitivity and moral judgement are widely considered, little attention is given to issues of moral motivation and moral character. We suggest that change is unlikely without explicit ethical education requirements from the professional accounting bodies. The paper also makes a final contribution by proposing a more nuanced typology characterising the degree to which ethics is incorporated in particular courses. (shrink)

South Africa's principal corporate governance report aspires to an 'inclusive' approach to corporate governance, in which companies are clearly advised to consider the interests of a variety of stakeholders. Yet, in common with many other countries, there is little discussion of the theoretical foundations and assumptions implicit in the recommended approach to corporate governance. The purpose of this article is to provide an analysis of corporate governance and the corporate environment in South Africa in terms of existing theory and models (...) of corporate governance, and to provide a critique based on a consideration of traditional African values and the socio-economic necessities of post-apartheid South Africa. The result is the identification of an incompatibility between the current corporate environment in South Africa and the given exposition of African values. Some prospects for change are then identified. (shrink)

ABSTRACT The secondary school system in England has undergone a radical transformation since 2010 with the rapid expansion of independent academies run by private companies (?academy trusts?) and funded directly by central government. This paper examines the development of academies and their predecessors, city technology colleges, and explores the extent and nature of continuity and change. It is argued that processes of layering and policy revision, together with austerity measures arising from economic recession, have resulted in a system-wide change with (...) private, non-profit-making companies, funded by central government, rapidly replacing local authorities as the main providers of secondary school education. (shrink)

The rural health context in the United States presents unique ethical challenges to its approximately 60 million residents, who represent about one quarter of the overall population and are distributed over three-quarters of the country’s land mass. The rural context is not only identified by the small population density and distance to an urban setting but also by a combination of social, religious, geographical, and cultural factors. Living in a rural setting fosters a sense of shared values and beliefs, a (...) strong work ethic, self-reliance, and a tendency for close-knit extended social structures where overlapping relationships are commonplace. (shrink)

A wide range of decision-making models have been offered to assist in making ethical decisions in the workplace. Those that are based on normative moral frameworks typically include elements of traditional moral philosophy such as consequentialist and/or deontological␣ethics. This paper suggests an alternative model drawing on Jean-Paul Sartre’s existentialism. Accordingly, the model focuses on making decisions in full awareness of one’s freedom and responsibility. The steps of the model are intended to encourage reflection of one’s projects and one’s situation and (...) the possibility of refusing the expectations of others. A case study involving affirmative action in South Africa is used to demonstrate the workings of the model and a number of strengths and weaknesses are identified. Despite several weaknesses that can be raised regarding existential ethics, the model’s success lies in the way that it reframes ethical dilemmas in terms of individual freedom and responsibility, and in its acceptance and analysis of subjective experiences and personal situations. (shrink)

This paper examines the impact of education reforms on school admissions policies and practices. It discusses the changes that are needed to improve the current system, especially in areas where the market is highly developed. It is concluded that the new legislation to be enacted by the current Labour Government should be beneficial, but that more far-reaching changes are needed for the admissions process to be equitable, transparent and accountable.

This paper focuses on accountability in school-based education in England. It explores notions of accountability and proposes a new framework for its analysis. It then identifies a number of types of accountability which are present in school-based education, and discusses each in terms of who is accountable to whom and for what. It goes on to examine the sanctions associated with each type of accountability and some possible effects of each type. School performance cross-cuts virtually all facets of accountability, but (...) is fundamental to hierarchical and market accountability where it is associated with a high likelihood of severe sanctions. This, it is argued, means that schools are likely to focus on these forms of accountability as opposed to participative or network accountabilities that involve collaboration with others. The final section proposes that there is a case for accountability systems to focus more broadly on a variety of processes and outcomes related to the overall goals of education. The existing regime in England is heavily focused on hierarchical and market accountability: a greater focus on participative and network accountability may foster a less individualistic approach to education and greater social cohesion. (shrink)

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)

There has been a focus on policies relating to early years education and care across the developed world and particularly in Europe. In the UK, there has been a raft of policy changes alongside increased investment. However, this paper argues that these changes may not be sufficient to meet EU objectives in terms of quality or the government's policy goals of high quality, affordable and accessible early years education and care. There are major issues that appear to militate against achieving (...) these goals; these relate to the levels of government funding and to the regulatory context. There are also divergences between the providers in terms of their own objectives and underlying values which mean that quality may be variable and access to certain types of providers restricted. These factors appear to militate against the delivery of universal provision of high quality early years education and care. (shrink)

This paper focuses on the reforms made to the quasi-market in school-based education in England that occurred between May 1997 and May 2001. It discusses the changes that have taken place in relation to parental choice, admissions to schools, school diversity, funding and examination 'league tables'. The Labour Government can be seen as having embraced the quasi-market with a similar enthusiasm to that of its Conservative predecessors although it has tended to emphasise social inclusion as opposed to competition. While it (...) has attempted to soften the edges of the quasi-market it has not tackled some of its major deficiencies such as the power that schools that are their own admission authorities have to distort the admissions process. (shrink)

Since 1992, the quality daily national press in England has published the examination results of secondary schools. In this paper, we discuss the policy context, the results that are published, how they are used by parents making preferences for secondary schools and the consequences of their publication. Overall, the publication of examination results has created a range of incentives for those in the education market place. These incentives serve to strengthen the position of certain categories of pupils on the one (...) hand and certain types of schools on the other. The findings are discussed in the context of the Labour Government's focus on those at risk of social exclusion. Modified and additional indicators are proposed to mitigate the effects of the newly created quasi-market in education. 'League tables' are here to stay, for once information is in the public domain it cannot easily be suppressed. (shrink)

This paper focuses on school choice and the extent to which admissions to publicly-funded secondary schools in England address issues of equity and social justice. It argues that schools with responsibility for their own admissions are more likely than others to act in their own self interest by 'selecting in' or 'creaming' particular pupils and 'selecting out' others. Given this, it is argued that individual schools should not be responsible for admissions. Instead, admissions should be the responsibility of a local (...) authority (or non-partisan body); this body should make decisions about who should be allocated to which school on the basis of the expressed wishes of the parents, and the admissions criteria of the school in question. Admissions criteria should be objective, clear and fair and the admissions system itself should address issues of equity and social justice. It is argued that systems where there are some 'controls' on the choice process should be facilitated to address equity and social justice considerations which can benefit individuals and communities. (shrink)

This paper focuses on the system of banding used in England by the former Inner London Education Authority (ILEA) in order to seek to obtain an intake to secondary schools that was balanced in terms of ability. The first part of the paper provides a brief history of the system of banding, how it was informed by verbal reasoning testing and how it was subsequently based on the results of a specially constructed reading test. The second part of the paper (...) examines the extent of banding after the abolition of the ILEA. Whilst LEA-wide banding is currently only used by three LEAs, many schools in inner London that are responsible for their own admissions (i.e. voluntary-aided and foundation schools) have introduced banding. The problems associated with banding at a school level are discussed and it is argued that banding at the level of the LEA is likely to be more equitable, more transparent and more likely to reduce social segregation; in addition, there is some evidence to suggest that the ILEA banding system resulted in a higher percentage of parents achieving their stated first preference school than more recent admissions policies. (shrink)

This paper focuses on the system of banding used in England by the former Inner London Education Authority in order to seek to obtain an intake to secondary schools that was balanced in terms of ability. The first part of the paper provides a brief history of the system of banding, how it was informed by verbal reasoning testing and how it was subsequently based on the results of a specially constructed reading test. The second part of the paper examines (...) the extent of banding after the abolition of the ILEA. Whilst LEA-wide banding is currently only used by three LEAs, many schools in inner London that are responsible for their own admissions have introduced banding. The problems associated with banding at a school level are discussed and it is argued that banding at the level of the LEA is likely to be more equitable, more transparent and more likely to reduce social segregation; in addition, there is some evidence to suggest that the ILEA banding system resulted in a higher percentage of parents achieving their stated first preference school than more recent admissions policies. (shrink)

This vibrant collection of papers by an interdisciplinary group of authors -- psychologists, theologians, and social scientists -- presents brilliant new perspectives on spirituality, ethics, and relationship. In their diversity of views, their Intellectual and spiritual dynamism, the authors bring power and hope to this subject so central to the human experience.

There has, in recent decades, been considerable scholarship regarding the moral aspects of corporate governance, and differences in corporate governance practices around the world have been widely documented and investigated. In such a context, the claims associated with moral relativism are relevant. The purpose of this paper is to provide a detailed consideration of how the metaethical and normative claims of moral relativism in particular can be applied to corporate governance. This objective is achieved, firstly, by reviewing what is meant (...) by metaethical moral relativism and identifying two ways in which the metaethical claim can be assessed. The possibility of a single, morally superior model of corporate governance is subsequently considered through an analysis of prominent works justifying the shareholder and stakeholder approaches, together with a consideration of academic agreement in this area. The paper then draws on the work of Wong, firstly in providing an argument supporting metaethical moral relativism and secondly regarding values of tolerance and/or accommodation that can contribute to the normative claim. The paper concludes by proposing an argument that it is morally wrong to impose a model of corporate governance where there are differences in moral judgements relevant to corporate governance, or to interfere with a model in similar circumstances, and closes with consideration of the argument’s implications. (shrink)

This paper examines a range of issues concerned with the process of choosing schools in the private and state sectors at the primary/pre‐preparatory stage and at the time of transfer to secondary/senior school. The findings indicate that choices about schools are made at different times and in different ways by parents who use the state and private sectors. One of the key findings is that the process of choosing a school begins earlier in the private than in the state sector; (...) another is that quality of education is cited more frequently as one of the ‘top three’ essential factors by parents of children in the private sector. At both the primary and transfer to secondary stages, very high percentages of parents consider it essential that their child should be happy. A discussion of the different notions that private school and the state school parents may have of ‘happiness’ is offered. (shrink)

This paper reports the findings of a study comparing the public examination results at GCE advanced and advanced supplementary levels of pupils with assisted places in the independent sector and pupils in the state sector of similar ability. The examination entries and results of pupils with APs were compared with those of pupils who had gained an AP at the same school but had not attended that school; they had, instead, taken their A levels in the state sector. After controlling (...) for ability it was found that the AP pupils achieved a significantly higher total point score in their A/AS levels than the pupils in the state sector and that the average point score per examination entry was higher for AP than state pupils. The results suggest that there is an advantage in taking up an AP but the possibility cannot be ruled out that the advantage for AP pupils arises from factors other than their education in the independent sector. (shrink)

Recurrent scandals in business ethics demonstrate that work is, on occasion, unambiguously unethical. It is not clear, however, exactly how the concept of ‘meaningful work’ can be applied to such work, and whether, for example, work can be both unethical and meaningful. This article explores three different conceptualisations of meaningful work: where meaningful work is considered to be subjective, primarily subjective but with objective constraints or primarily objective (adopting Alasdair MacIntyre's neo-Aristotelian framework). These competing conceptualisations are examined in relation to (...) the ethical failures in the Australian financial advice industry. From 2009, a range of parliamentary inquiries, including a Royal Commission, documented significant ethical failures at both individual and institutional levels across the industry, which caused substantial hardship to tens of thousands of clients. Among the subsequent reforms was a drive towards the professionalisation of financial advice through enhanced educational standards, a code of ethics and the development of a professional identity. This case demonstrates the different ways in which the conceptualisations of meaningful work can be applied. However, Alasdair MacIntyre's scheme of practices, institutions, internal and external goods is presented as a preferred conceptualisation of the case, accommodating considerations of both ethics and meaningful work and contributing towards a theory of good work in general. (shrink)

Coordinated daily rhythms are evident in most aspects of our physiology, driven by internal timing systems known as circadian clocks. Our understanding of how biological clocks are built and function has grown exponentially over the past 20 years. With this has come an appreciation that disruption of the clock contributes to the pathophysiology of numerous diseases, from metabolic disease to neurological disorders to cancer. However, it remains to be determined whether it is the disruption of our rhythmic physiology per se (...) (loss of timing itself), or altered functioning of individual clock components that drive pathology. Here, we review the importance of circadian rhythms in terms of how we (and other organisms) relate to the external environment, but also in relation to how internal physiological processes are coordinated and synchronized. These issues are of increasing importance as many aspects of modern life put us in conflict with our internal clockwork. (shrink)

Behaving consistently across situations is fundamental to a person’s authenticity in Western societies. This can pose a problem for biculturals who often frame switch, or adapt their behavior across cultural contexts, as a way of maintaining fit with each of their cultures. In particular, the behavioral inconsistency entailed in frame switching may undermine biculturals’ sense of authenticity, as well as Westerners’ impressions of biculturals’ authenticity. Study 1 had a diverse sample of biculturals (N = 127) living in the US and (...) Canada describe an episode of frame switching (vs. no switching control vs. neutral control) and report on their state authenticity during the episode. Results showed that biculturals recalled feeling less authentic during an instance of frame switching compared to no switching control and neutral control. Study 2 had mainstream Canadians (White and of American, Canadian, or Western European cultural heritage, N = 97) read a hypothetical vignette, from a third-person perspective, about a bicultural who frame switches (vs. no switching control vs. neutral control) and provide their impressions of the bicultural’s authenticity and multiple other desirable traits. Participants rated the bicultural as less authentic when he frame switched compared to no switching control and neutral control, and rated him as less likeable, trustworthy, and warm (but not competent) as downstream consequences of seeing him as less authentic. These results demonstrate that frame switching can come at a cost to authenticity, both in terms of how biculturals see themselves and are seen by others, at least in Western societies. These findings highlight that the way biculturals negotiate their cultures affects them psychologically and socially. In the context of cultural fit, the active process of establishing and maintaining fit with one’s cultures can have unforeseen consequences. (shrink)

Archival research reports that managers often use the FIN 48 uncertain tax liability accrual to manage earnings. To assess solutions to this problem, we deconstruct the ethical and psychological reasoning that leads to FIN 48 opportunistic behavior. Hence, we employ a survey of seasoned accounting managers to assess the influences of cynicism, two measures of moral disengagement, and pressure from a CFO on the propensity to engage in FIN 48 earnings management. Specifically, we manipulate the influence of the study scenario (...) supervisory CFO as either a latent bully or a transformational leader. While the CFO bully main effect condition enhances FIN 48 earnings management, the CFO transformational leader condition interacts with less cynical accounting managers to reduce FIN 48 earnings management. We also find that both dispositional trait and situational state moral disengagement factors independently mediate the relationship between the cynicism model antecedent and FIN 48 earnings management. Collectively, study findings provide implications for both theory and practice. (shrink)