This study provides empirical evidence in relation to a growing body of literature concerned with the ‘socialisation’ effects of accounting and business education. A prevalent criticism within this literature is that accounting and business education in the United Kingdom and the United States, by assuming a ‘value-neutral’ appearance, ignores the implicit ethical and moral assumptions by which it is underpinned. In particular, it has been noted that accounting and business education tends to prioritise the interests of shareholders above all other (...) stakeholder groups. This paper reports on the results of a set of focus group interviews with both undergraduate accounting students and students commencing their training with a professional accounting body. The research explores their perceptions about the purpose of accounting and the objectives of business. The findings suggest that both university and professional students' views on these issues tend to be informed by an Anglo-American shareholder discourse, whereby the needs of shareholders are prioritised. Moreover, this shareholder orientation appeared to be more pronounced for professional accounting students. (shrink)
I Want in this paper briefly to contribute two points to the elucidation of this famous passage, and apologize for the fact that my possessing the same name as one of its most illustrious interpreters may add confusion to the doxographic tradition. The first point is not an original one. It is simply to revive an interpretation given by Henry Jackson in an article which strikes me as the most profound and pellucid which I have read on the subject, and (...) which is in some danger of being forgotten. Raven, about ten years ago, insisted as a criterion of interpretation that the entire passage should be viewed ‘as a single and indivisible whole’. This is precisely what Jackson does, though he concentrates his attention, as indeed does Raven, on the line and the cave. (shrink)
I Want in this paper briefly to contribute two points to the elucidation of this famous passage, and apologize for the fact that my possessing the same name as one of its most illustrious interpreters may add confusion to the doxographic tradition. The first point is not an original one. It is simply to revive an interpretation given by Henry Jackson in an article which strikes me as the most profound and pellucid which I have read on the subject, and (...) which is in some danger of being forgotten. Raven, about ten years ago, insisted as a criterion of interpretation that the entire passage should be viewed ‘as a single and indivisible whole’. This is precisely what Jackson does, though he concentrates his attention, as indeed does Raven, on the line and the cave. (shrink)
While researchers in business ethics, moral philosophy, and jurisprudence have advanced the study of corporate agency, there have been very few attempts to bring together insights from these and other disciplines in the pages of the Journal of Business Ethics. By introducing to an audience of business ethics scholars the work of outstanding authors working outside the field, this interdisciplinary special issue addresses this lacuna. Its aim is to encourage the formulation of innovative arguments that reinvigorate the study of corporate (...) agency and stimulate further cross-fertilization of ideas between business ethics, law, philosophy, and other disciplines. (shrink)
This article investigates relationships between countries' legal traditions and their quality of life as measured by a number of widely reported social indicators; in so doing it also offers a critique of a highly influential body of work which is widely cited in the literatures of corporate governance, economics and finance. That body of work has shown, inter alia, statistically significant relationships between legal traditions and various proxies for investor protection. We show statistically significant relationships between legal traditions and various (...) proxies for societal health. Our comparative evidence suggests that the interests of investors are not congruent with the interests of wider society, and that the criteria for judging the effectiveness of approaches to corporate governance should be broadened. (shrink)
National Action Plans on business and human rights are a growing phenomenon. Since 2011, 42 such plans have been adopted or are in-development worldwide. By comparison, only 39 general human rights action plans were published between 1993 and 2021. In parallel, NAPs have attracted growing scholarly interest. While some studies highlight their potential to advance national compliance with international norms, others criticise NAPs as cosmetic devices that states use to deflect attention from persisting abuses and needed regulation. In response to (...) wider critiques of international human rights norms, and their failure to exact universal state compliance, experimentalist governance theory highlights the dynamic, dialogic and iterative character of human rights implementation as well as the role of stakeholders. In this article, we apply experimentalist governance theory to evaluate the role and character of business and human rights NAPs. Rather than attempting to evaluate NAPs’ ultimate consequences for rights-holders, which appears premature, we focus on NAPs processes. Specifically, we analyse NAPs processes in twenty-five states against five experimentalist governance criteria relating to stakeholder participation; agreement on a broad problem definition; local contextualisation; monitoring and peer review and periodic revision and learning. According to our findings, NAPs on business and human rights in most states demonstrate resemblance to the traits of experimentalist governance. In particular, our analysis points to the emergence of relatively sophisticated and demanding institutional governance mechanisms within NAPs — including the institutionalisation of complex deliberative processes. Nevertheless, our paper also identifies some significant shortcomings in NAPs, related to the lack of inclusion of vulnerable groups and the lack of explicit indicators and targets. (shrink)
This book studies the pilgrimage of the Ancient World in its search for moral truth. After a brief examination of the values which dominated Homeric society and the subsequent aristocracies, the central portion of the book is an account and analysis of the moral ideas which illuminated the Greek, Roman and Hebrew worlds during the classical period. The volume discusses the cardinal virtues, the place of friendship, Plato’s love, _philanthropia _and the moral insights of the Jewish prophets and subsequently examines (...) Christian love. (shrink)
This paper critically investigates the implementation of the UN guiding principles on business and human rights into the corporate setting through the concept of ‘translation’. In the decade since the creation of the UNGPs, little academic research has focussed specifically on the corporate implementation of human rights. Drawing on qualitative case studies of two multinational corporations—an oil and gas company and a bank—this paper unpacks how human rights are translated into the corporate context. In doing so, the paper focuses on (...) the “resonance dilemma” translators encounter, the strategies used to make human rights understandable and palatable, and the difficulties that emerge from this process. We contend that the process of making human rights understandable and manageable can change their form and content, which may act as an obstacle to human rights realisation and corporate accountability for human rights. (shrink)
