This article outlines an approach for implementing business ethics. A company should both organize for ethical business policies and execute them. The organizational dimension refers to structural components including codes of ethics, conferences and training programs and an ethical audit. The corporate culture must support these structural elements with top management playing a central role in implementing ethics. The execution of ethical business policies includes implementation responsibilities and tasks. These responsibilities are leadership in ethics, delegation, communication and motivation of the (...) company's ethical position to employees. Execution tasks are delineated for the marketing function. Although many company examples are provided, a program in place at McDonnell Douglas is highlighted as a model of ethics implementation. (shrink)

This article examines the applicability of character and virtue ethics to international marketing. The historical background of this field, dimensions of virtue ethics and its relationship to other ethical theories are explained. Five core virtues – integrity, fairness, trust, respect and empathy – are suggested as especially relevant for marketing in a multicultural and multinational context. Implications are drawn for marketing scholars, practitioners and educators.

The sensitivity condition on knowledge says that one knows that P only if one would not believe that P if P were false. Difficulties for this condition are now well documented. Keith DeRose has recently suggested a revised sensitivity condition that is designed to avoid some of these difficulties. We argue, however, that there are decisive objections to DeRose’s revised condition. Yet rather than simply abandoning his proposed condition, we uncover a rationale for its adoption, a rationale which suggests a (...) further revision that avoids our objections as well as others. The payoff is considerable: along the way to our revision, we learn lessons about the epistemic significance of certain explanatory relations, about how we ought to envisage epistemic closure principles, and about the epistemic significance of methods of belief formation. (shrink)

In response to calls for more research on how to prevent or detect fraud (ACAP, Final Report of the Advisory Committee on the Auditing Profession, United States Department of the Treasury, Washington, DC, 2008 ; AICPA, SAS No. 99: Consideration of Fraud in a Financial Statement Audit, New York, NY, 2002 ; Carcello et al., Working Paper, University of Tennessee, Bentley University and Kennesaw State University, 2008 ; Wells, Journal of Accountancy, 2004 ), we develop a framework that identifies three (...) psychological pathways to fraud, supported by multiple theories relating to moral intuition and disengagement, rationalization, and the role played by negative affect. The purpose of developing the framework is twofold: (1) to draw attention to important yet under-researched aspects of ethical decision-making, and (2) to increase our understanding of the psychology of committing fraud. Our framework builds on the existing fraud triangle (PCAOB, Consideration of fraud in a financial statement audit. AU Section 316, www.pcaobus.org , 2005 ) which is used by auditors to assess fraud risk. The fraud triangle is composed of three factors that, together, predict the likelihood of fraud within an organization: opportunity, incentive/pressure, and attitude/rationalization. We find that, when faced with the opportunity and incentive/pressure, there are three psychological pathways to fraud nestled within attitude/rationalization: (1) lack of awareness, (2) intuition coupled with rationalization, and (3) reasoning. These distinctions are important for fraud prevention because each of these paths is driven by a different psychological mechanism. This framework is useful in a number of ways. First, it identifies certain insidious situational factors in which individuals commit fraud without recognizing it. Second, it extends our knowledge of rationalization by theorizing that individuals use rationalization to avoid or reduce the negative affect that accompanies performing an unethical behavior. Negative affect is important because individuals wish to avoid it. Third, it identifies several other methods fraudsters use to reduce negative affect, each of which could serve as potential “psychological red flags” and helps predict future fraudulent behavior. Finally, our framework can be used as a theoretical foundation to explore several interventions designed to prevent fraud. (shrink)

This paper reports on a study of large U.S. based corporations concerning the status of formal ethics statements. Almost all responding firms (91%) have promulgated a formal code of ethics while one-half have published values statements and about one-third have a corporate credo. Analysis of these statements concentrated on to whom they are communicated; whether codes of ethics contain information pertinent to the industry, include sanctions for violations and provide specific guidance regarding gifts. Conclusions and implications for managers and researchers (...) are drawn. (shrink)

This paper begins by examining several potentially unethical recent marketing practices. Since most marketing managers face ethical dilemmas during their careers, it is essential to study the moral consequences of these decisions. A typology of ways that managers might confront ethical issues is proposed. The significant organizational, personal and societal costs emanting from unethical behavior are also discussed. Both relatively simple frameworks and more comprehensive models for evaluating ethical decisions in marketing are summarized. Finally, the fact that organizational commitment to (...) fostering ethical marketing decisions can be accomplished by top management leadership, codes of ethics, ethics seminars/programs and ethical audits is examined. (shrink)

Perceptions of a firm’s stance on corporate social responsibility (CSR) are influenced by its corporate marketing efforts including branding, reputation building, and communications. The current research examines CSR from the consumer’s perspective, focusing on antecedents and consequences of perceived CSR. The findings strongly support the fact that particular cues, namely perceived financial performance and perceived quality of ethics statements, influence perceived CSR which in turn impacts perceptions of corporate reputation, consumer trust, and loyalty. Both consumer trust and loyalty were also (...) found to reduce the perceived risk that consumers experience in buying and using products. From these significant findings, we draw several conclusions and implications, including the importance of enhancing firm focus toward its ethical commitment and long-term reputation. (shrink)

Integrity is a central topic in business ethics, and in the world of business it is quite possibly the most commonly cited morally desirable trait. But integrity is conceived in widely differing ways, and as often as it is discussed in the literature and given a central place in corporate ethics statements, the notion is used so variously that its value in guiding everyday conduct may be more limited than is generally supposed. Two central questions for this paper are what (...) work the notion does and whether it does any ethical work that is not done better by other concepts. In pursuing these questions the paper explores the most plausible range of understandings of integrity found in recent literature, considers in what sense it is a virtue, and proposes a strategy of clarification and interpretation that can facilitate both ethical reflection and the guidance of moral conduct in business. (shrink)

We examine the impact of an ethics education program on reporting behavior using two groups of students: fourth year Masters of Accounting students who just completed a newly instituted ethics education program, and fifth year students in the same program who did not receive the ethics program. In an experiment providing both the opportunity and motivation to misreport for more money, we design two social condition treatments – anonymity and public disclosure – to examine whether or to what extent ethical (...) values are internalized by students. We find that when participants are anonymous, misreporting rates are nearly the same regardless of ethics program participation. However, when their reporting behavior is made public to the cohort, participants who completed the ethics program misreported at significantly lower rates than those who did not receive the ethics program. The results suggest that ethics education does not necessarily result in internalized ethical values, but it can impact ethical behavior. (shrink)

Responding to Randall and Gibson''s (1990) call for more rigorous methodologies in empirically-based ethics research, this paper develops propositions — based on both previous ethics research as well as the larger organizational behavior literature — examining the impact of attitudes, leadership, presence/absence of ethical codes and organizational size on corporate ethical behavior. The results, which come from a mail survey of 149 companies in a major U.S. service industry, indicate that attitudes and organizational size are the best predictors of ethical (...) behavior. Leadership and ethical codes contribute little to predicting ethical behavior. The paper concludes with an assessment of the relevant propositions, as well as a delineation of future research needs. (shrink)

Under what conditions is a belief inferentially justified? A partial answer is found in Justification from Justification : a belief is inferentially justified only if all of the beliefs from which it is essentially inferred are justified. After reviewing some important features of JFJ, I offer a counterexample to it. Then I outline a positive suggestion for how to think about inferentially justified beliefs while still retaining a basing condition. I end by concluding that epistemologists need a model of inferentially (...) justified belief that is more permissive and more complex than JFJ. (shrink)

Social entrepreneurship activity continues to surge tremendously in market and economic systems around the world. Yet, social entrepreneurship theory and understanding lag far behind its practice. For instance, the nature of the entrepreneurial discovery phenomenon, a critical area of inquiry in general entrepreneurship theory, receives no attention in the specific context of social entrepreneurship. To address the gap, we conceptualize social entrepreneurial discovery based on an extension of corporate social responsibility into social entrepreneurship contexts. We develop a model that emphasizes (...) mobilization and timing as underpinnings of social entrepreneurial discovery and offer distinct conceptual aspects and theoretic propositions instrumental to future social entrepreneurship research. (shrink)

This study aimed to investigate whether a range of tasks that have been generally classed as requiring insight form an empirically separable group of tasks distinct from tasks generally classed as non-insight. In this study, 24 insight tasks, 10 non-insight tasks, and tests of individual differences in cognitive abilities and working memory were administered to 60 participants. Cluster analysis of the problem-solving tasks indicated that the presumed insight problems did tend to cluster with other presumed insight problems, and similarly the (...) presumed non-insight problems tended to cluster with other presumed non-insight tasks. Performance on presumed insight problems was particularly linked to measures of ideational flexibility with a different pattern of results for the non-insight tasks. Spatial insight problems were linked to spatial flexibility and verbal insight tasks were linked to vocabulary scores. The results are discussed in relation to recent developments of dual process theories of thinking. (shrink)

This text presents and comments on 80 exemplary ethics statements from leading corporations and organizations worldwide. It offers these seven principles to follow in developing such statements: write it; tailor it; communicate it; promote it; revise it; live it; and enforce/reinforce it.

This paper reports on the findings of the third in a series of surveys of large U.S.-based and multinational corporations on their ethics statements. Focusing on four types – values statement, corporate credo, code of ethics and Internet privacy policy – we find growth in the use of these statements over the last decade. We discuss the external communication of these statements, including the avenues that are now used for promotion and their intended audiences. The paper concludes with a number (...) of research issues to be addressed. (shrink)

Abstract: The advance of technology has influenced marketing in a number of ways that have ethical implications. Growth in use of the Internet and e-commerce has placed electronic “cookies,” spyware, spam, RFIDs, and data mining at the forefront of the ethical debate. Some marketers have minimized the significance of these trends. This overview paper examines these issues and introduces the two articles that follow. It is hoped that these entries will further the important “marketing and technology” ethical debate.

The central role of corporate leaders in setting the ethical tone for their organization is widely accepted. Four well known former CEOs are profiled to illustrate how their managerial ethical leadership not only influenced their firms but also the practice of business. Insights are drawn from their writings and speeches as well as other sources which examine demonstrated leadership abilities. Their behavior not only provides examples of leadership but also is exemplary from an ethical point of view. The article concludes (...) with five common themes that describe these individuals and the essence of managerial ethical leadership. (shrink)

Ernest Sosa and others have proposed a safety condition on knowledge: If S knows p, then in the nearest (non-actual) worlds in which S believes p, p is true.1 Colloquially, this is the idea that knowing requires not being easily mistaken. Here, I will argue that like another condition requiring a counterfactual relation between a subject’s belief and the world, viz. Robert Nozick’s sensitivity condition, safety leads, in certain cases, to the unacceptable result that knowledge is not closed under known (...) implication. (shrink)

Researchers and companies are paying increasing attention to corporate social responsibility programs and the reaction to them by consumers. Despite such corporate efforts and an expanding literature exploring consumers’ response to CSR, it remains unclear how consumers perceive CSR and which “Gestalt” consumers have in mind when considering CSR. Academics and managers lack a tool for measuring consumers’ perceptions of CSR. This research explores CPCSR and develops a measurement model. Based on qualitative data from interviews with managers and consumers, the (...) authors develop a conceptualization of CPCSR. Subsequently, model testing and validating occurs on three large quantitative data sets. The conceptualization and the measurement scale can assist companies to assess CPCSR relative to their performance. They also enable managers in identifying shortcomings in CSR engagement and/or communication. Finally, the paper discusses implications for marketing practice and future research. (shrink)

This paper looks at an argument strategy for assessing the epistemic closure principle. This is the principle that says knowledge is closed under known entailment; or (roughly) if S knows p and S knows that p entails q, then S knows that q. The strategy in question looks to the individual conditions on knowledge to see if they are closed. According to one conjecture, if all the individual conditions are closed, then so too is knowledge. I give a deductive argument (...) for this conjecture. According to a second conjecture, if one (or more) condition is not closed, then neither is knowledge. I give an inductive argument for this conjecture. In sum, I defend the strategy by defending the claim that knowledge is closed if, and only if, all the conditions on knowledge are closed. After making my case, I look at what this means for the debate over whether knowledge is closed. (shrink)

What epistemic defect needs to show up in a skeptical scenario if it is to effectively target some belief? According to the false belief account, the targeted belief must be false in the skeptical scenario. According to the competing ignorance account, the targeted belief must fall short of being knowledge in the skeptical scenario. This paper argues for two claims. The first is that, contrary to what is often assumed, the ignorance account is superior to the false belief account. The (...) second is that the ignorance account ultimately hobbles the skeptic. It does so for two reasons. First, when this account is joined with either a closure-based skeptical argument or a skeptical underdetermination argument, the best the skeptic can do is show that we don’t know that we know. And second, the ignorance account directly implies the maligned KK principle. (shrink)

The advance of technology has influenced marketing in a number of ways that have ethical implications. Growth in use of the Internetand e-commerce has placed electronic “cookies,” spyware, spam, RFIDs, and data mining at the forefront of the ethical debate. Some marketers have minimized the significance of these trends. This overview paper examines these issues and introduces the two articles that follow. It is hoped that these entries will further the important “marketing and technology” ethical debate.

Background Immense volumes of personal health information are required to realize the anticipated benefits of artificial intelligence in clinical medicine. To maintain public trust in medical research, consent policies must evolve to reflect contemporary patient preferences. Methods Patients were invited to complete a 27-item survey focusing on: broad versus specific consent; opt-in versus opt-out approaches; comfort level sharing with different recipients; attitudes towards commercialization; and options to track PHI use and study results. Results 222 participants were included in the analysis; (...) 83% were comfortable sharing PHI with researchers at their own hospital, although younger patients were more uncomfortable than older patients. While 56% of patients preferred broad consent, 38% preferred specific consent; 6% preferred not sharing at all. The majority of patients preferred to be asked for permission before entry into a contact pool. Again, this trend was more pronounced for younger patients. Approximately half of patients were uncomfortable sharing PHI with commercial enterprises. Most patients preferred to track PHI usage, with the highest proportion once again reported by the youngest patients. A majority of patients also wished to be notified regarding study results. Conclusions While most patients were willing to share their PHI with researchers within their own institution, many preferred a transparent and reciprocal consent process. These data also suggest a generational shift, wherein younger patients preferred more specific consent options. Modernizing consent policies to reflect increased autonomy is crucial in fostering sustained public engagement with medical research. (shrink)

The Collective Imagination explores the social foundations of the human imagination. A comprehensive audit of the creativity claims of the post-modern age - that finds them badly wanting and looks to the future - this book will appeal to sociologists and philosophers concerned with cultural theory, cultural and media studies and aesthetics.

We examine the impact of activated versus non-activated ethical norms on the aggressiveness of accounting decisions, in the presence of self-interest favoring aggressiveness. Using a case in which the accounting rules are ambiguous, we ask professional accountants to make an accounting decision as though they were in their own organization; we measure the ethical norms of their organization at the end of the experiment. Based on the focus theory of normative conduct, we argue that the general ethical norms of the (...) participants’ organizations are activated when the decision structure is such that the participant receives a recommendation from a subordinate, whereas those norms are not activated when the participant is making the decision alone. We find that higher ethical norms decrease aggressiveness when the decision maker receives a recommendation, whereas higher ethical norms have no impact on aggressiveness when the decision maker makes the decision alone. Our results demonstrate that general ethical norms, known to impact decisions having clear ethical content, can also curb accounting aggressiveness when these norms are activated. Furthermore, firm practices such as decision structure can activate norms. These findings are of interest to practitioners and regulators who seek to temper aggressive accounting. (shrink)

Universities and Innovation Economies examines the rise and fall of the mass university and post-industrial society, considering how we might revitalize economic and intellectual creativity. Looking to a much more inventive social and economic paradigm to drive long-term growth, the author argues for a smaller, leaner, more effective university model - one capable of delivering a greater degree of high-level discovery and creative power.

What does current empirically informed moral psychology imply about the goals that can be realistically achieved in college-level applied ethics courses? This paper takes up this question from the vantage point of Jonathan Haidt’s Social Intuitionist Model of human moral judgment. I summarize Haidt’s model, and then consider a variety of pedagogical goals. I begin with two of the loftiest goals of ethics education, and argue that neither is within realistic reach if Haidt’s model is correct. I then look at (...) three goals that can be achieved if his model is correct; but each of these goals, I argue, lacks significant value. I end by identifying three goals that are of significant value and also realistically attainable on Haidt’s model. These should be the focus of applied ethics pedagogy if Haidt’s model is correct. (shrink)

A novel argument is offered against the following popular condition on inferential knowledge: a person inferentially knows a conclusion only if they know each of the claims from which they essentially inferred that conclusion. The epistemology of conditional proof reveals that we sometimes come to know conditionals by inferring them from assumptions rather than beliefs. Since knowledge requires belief, cases of knowing via conditional proof refute the popular knowledge from knowledge condition. It also suggests more radical cases against the condition (...) and it brings to light the under-recognized category of inferential basic knowledge. (shrink)

The Cognitive Estimation Test is widely used by clinicians and researchers to assess the ability to produce reasonable cognitive estimates. Although several studies have published normative data for versions of the CET, many of the items are now outdated and parallel forms of the test do not exist to allow cognitive estimation abilities to be assessed on more than one occasion. In the present study, we devised two new 9-item parallel forms of the CET. These versions were administered to 184 (...) healthy male and female participants aged 18–79 years with 9–22 years of education. Increasing age and years of education were found to be associated with successful CET performance as well as gender, intellect, naming, arithmetic and semantic memory abilities. To validate that the parallel forms of the CET were sensitive to frontal lobe damage, both versions were administered to 24 patients with frontal lobe lesions and 48 age-, gender- and education-matched controls. The frontal patients’ error scores were significantly higher than the healthy controls on both versions of the task. This study provides normative data for parallel forms of the CET for adults which are also suitable for assessing frontal lobe dysfunction on more than one occasion without practice effects. (shrink)

ABSTRACTOn 28 October 2012, Savita Halappanavar, an Indian woman living in Ireland, died in hospital while under medical care for a miscarrying pregnancy. According to her husband, her repeated requests for an abortion were ignored because of the presence of a foetal heartbeat. Ms Halappanavar’s death was a critical event in the process leading to a referendum on 25 May 2018, when the Irish electorate voted to repeal the Eighth Amendment of the Constitution, removing the constitutional ban on abortion. The (...) name Savita has become indelibly linked to the changing course of abortion politics, so it is timely to reassess the role of the media in shaping the parameters of the debate about the impact of her death on the issue. This study presents a frame analysis of Irish newspapers in the weeks following her death, mapping the political, medical, legal and socio-ethical discourses, as well as the related contemporaneous events that set the agenda for the type of debate that was to follow. It identifies four media frames: Public Tragedy, Political Opportunity, Abortion Legacy and Maternal Health. Our central argument is that the overall effect of media framing provided much face-saving for politicians in the way that the legislative issue was viewed through a conservative party-political lens, despite public outrage. (shrink)

Fair trade aims at humanising the capitalist economy by serving the community, instead of simply striving for financial profit. The current fair trade sector is an excellent example of an innovation where networks based on ethical principles can help to effectively serve this market. Our analysis is based on 48 interviews amongst fair trade innovators in France and illustrates the advent of a new type of entrepreneur, one that is grounded in the social and solidarity economy (SSE). Based on a (...) service-dominant logic, these innovators aim to construct a 'new world' centred on trade relationships by integrating the role of multiple-player networks into the creation of value in the market. (shrink)

Conceivability is an important source of our beliefs about what is possible; inconceivability is an important source of our beliefs about what is impossible. What are the connections between the reliability of these sources? If one is reliable, does it follow that the other is also reliable? The central contention of this paper is that suitably qualified the reliability of inconceivability implies the reliability of conceivability, but the reliability of conceivability fails to imply the reliability of inconceivability.

Nietzsche’s conception of eros and its role in the development of philosophers is similar to the conception of those same topics espoused by Diotima in Plato’s Symposium. Nietzsche and Diotima agree that eros is an insatiable desire to possess the beautiful, that eros aims at immortality through reproduction, and that philosophy requires an ascent beyond sexual desire to “higher” forms of eros, which nevertheless are still modeled on heterosexual reproduction. Understanding these facets of Nietzsche’s view leads to an apparent contradiction (...) in that Nietzsche thinks of philosophy on the model of reproduction and ascribes to the philosopher both the female and the male roles in heterosexual reproduction. I argue that this ambivalence reflects Nietzsche’s view that practicing philosophy requires balancing two conflicting philosophical tendencies: on the one hand, pursuit of truth, which involves dissatisfaction with oneself; on the other hand, creation, which involves acknowledgment of one’s own capacity and value. (shrink)

Ecofeminist philosophy and literary theory need mutually to enhance each other's critical praxis. Ecofeminism provides the grounding necessary to turn the Bakhtinian dialogic method into a critical theory applicable to all of one's lived experience, while dialogics provides a method for advancing the application of ecofeminist thought in terms of literature, the other as speaking subject, and the interanimation of human and nonhuman aspects of nature. In the first part of this paper the benefits of dialogics to feminism and ecofeminism (...) are explored; in the second part dialogics as method is detailed; in the third part literary examples are discussed from a dialogical ecofeminist perspective. (shrink)

The article reviews the social theory of Harry Redner with particular reference to his view of the relationship between high literacy and civilization. The question is posed whether, alongside book culture, an axial-type metaphysical culture is also key to the definition of civilization.

Presenting a contemporary interpretation of stoicism, the essay draws on Agnes Heller's philosophy of existential choice in order to outline a reconstructed stoic theory of happiness and a pneumatic ethics addressing the context and dynamics of cybernetically structured societies in which vocational (professional) ethics play a declining role.

A study of the nature of philosophical reason, architecture, and politics as they are shaped by the influence of port cities and by the eternally returning movement of entry and exit through those cities. The examples of Piraeus, Venice, Rome, Marseilles, Königsberg and New York are considered.