4 found
  1.  32
    Accounting Ethics and the Fragmentation of Value.Céline Baud, Marion Brivot & Darlene Himick - 2019 - 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 (...)
    Direct download (2 more)  
    Export citation  
    Bookmark   7 citations  
  2.  7
    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 (...)
    No categories
    Direct download  
    Export citation  
    Bookmark   1 citation  
  3.  7
    Debating Ethics or Risks? An Exploratory Study of Audit Partners’ Peer Consultations About Ethics.Mouna Hazgui & Marion Brivot - 2020 - 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 (...)
    Direct download (3 more)  
    Export citation  
    Bookmark   1 citation  
  4.  6
    The Riskification of Internal Auditors’ Ethical Deliberation: An Emerging Third Logic Between Norms and Values?Marion Brivot, Mélanie Roussy & Yves Gendron - forthcoming - Journal of Business Ethics:1-22.
    What ethical challenges do internal auditors (IAs) encounter in their professional role, and how do they navigate these hurdles, especially when weaving risks into their ethical judgments? Anchored in philosophical concepts distinguishing norms from values, and the notion that risk is intrinsically moral, this research delves into interviews of 33 Canadian public sector IAs across various government strata. This primary data are enriched by insights from archival documents and an ethics training session attended by 11 internal audit executives. Our analysis (...)
    Direct download (2 more)  
    Export citation