1.  17
    Accounting Ethics and the Fragmentation of Value.Céline Baud, Marion Brivot & Darlene Himick - 2021 - Journal of Business Ethics 168 (2):373-387.
    This study investigates how one important accounting professional authority—CPA Canada—discusses accounting ethics and exhorts its members to think about ethics-related issues. To do this, we rely on empirical evidence of the types of arguments used by CPA Canada to describe what they consider acceptable moral justifications in a variety of practical situations that accountants may encounter. We argue that the articles contained in the profession’s primary publication for all members, CPA Magazine, offer a wealth of such evidence. We analyze 237 (...)
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  2. The Moral Relationality of Professionalism Discourses: The Case of Corporate Social Responsibility Practitioners in South Korea.Jean-Pascal Gond, Marion Brivot, Charles H. Cho & Hyemi Shin - 2022 - Business and Society 61 (4):886-923.
    Building a coherent discourse on professionalism is a challenge for corporate social responsibility practitioners, as there is not yet an established knowledge basis for CSR, and CSR is a contested notion that covers a wide variety of issues and moral foundations. Relying on insights from the literature on micro-CSR, new professionalism, and Boltanski and Thévenot’s economies of worth framework, we examine the discourses of 56 CSR practitioners in South Korea on their claimed professionalism. Our analysis delineates four distinct discourses of (...)
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  3.  2
    Debating Ethics or Risks? An Exploratory Study of Audit Partners’ Peer Consultations About Ethics.Mouna Hazgui & Marion Brivot - 2022 - Journal of Business Ethics 175 (4):741-758.
    This qualitative field study is based on interviews with 20 experienced audit partners in France and documents the dialogical dimension of ethical deliberation in auditing. We ask: do audit partners consult each other when faced with an ethical dilemma at work? Who among their peers do they prefer to consult and why? Our analysis provides evidence that audit partners do not deliberate alone, contrary to what psychological experimental research on audit ethics usually postulates. When faced with an uncertain situation in (...)
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