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  1.  36
    Sustainability Ratings and the Disciplinary Power of the Ideology of Numbers.Mohamed Chelli & Yves Gendron - 2013 - Journal of Business Ethics 112 (2):187-203.
    The main purpose of this paper is to better understand how sustainability rating agencies, through discourse, promote an “ideology of numbers” that ultimately aims to establish a regime of normalization governing social and environmental performance. Drawing on Thompson’s (Ideology and modern culture: Critical social theory in the era of mass communication, 1990 ) modes of operation of ideology, we examine the extent to which, and how, the ideology of numbers is reflected on websites and public documents published by a range (...)
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  2.  65
    An Examination of the Ethical Commitment of Professional Accountants to Auditor Independence.Yves Gendron, Roy Suddaby & Helen Lam - 2006 - Journal of Business Ethics 64 (2):169-193.
    This research explores the relationship between work context and professional ethics. Specifically, we analyze through an online survey of professional accountants the degree to which changing work conditions have altered individual accountants ’ commitment to the core professional value of auditor independence. We argue that certain changes in the condition of work have made some categories of accountants more susceptible to the logic of commercialism rather than the logic of professionalism. We find general support for this argument. We observe that (...)
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  3. Developing Ethical Sensitivity in Future Accounting Practitioners: The Case of a Dialogic Learning for Final-Year Undergraduates.Janie Bérubé & Yves Gendron - 2021 - Journal of Business Ethics:1-19.
    For many years questions have been posed about the way ethics is taught in accounting education. The teaching of ethics is often criticized for emphasizing the legal dimension to the detriment of the moral one, among other reasons. This case study focuses on an accounting course intended to develop and stimulate students’ critical thinking on accounting and its role in daily life. The investigation is based on an empirical study that took place in the 2015–2016 academic year, when the first (...)
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