Edited and revised specifically for this volume, here are the best papers from the Tenth National Conference on Business Ethics, sponsored by Bentley College's Center for Business Ethics. Throughout, the contributors emphasize the ethical dimensions of problems and issues that confront the financial services and accounting industries, issues that are also of critical importance to business generally. Included among the contributors are members of the academic community, lawyers, government officials, and financial services and accounting professionals, each with his or her own special perspective, but all focused on the central theme: the importance of ethics and its proper role in the way financial services and accounting are done. Throughtful, challenging reading, not only for academics but for finance and accounting professionals as well.

Part I examines the ethics of the fiduciary relationship between principals and agents, defining the nature of trust and helping readers understand the fiduciary responsibility and conflicts of interest characteristic to the industry. In Part II, the contributors look at specific issues in ethics and financial disclosure, with particular focus on nonprofit healthcare organizations, financial derivatives, and confidentiality in a professional context as representative cases. More cases are presented in Part III, examining a variety of situations and events, such as the BCCI affair and the failure of banks. Part IV offers lessons from the past and a look toward the future, with such topics as the ethics of financial derivatives in the history of economic thought and the development of moral reasoning and professional judgment of auditors in public practice.

Today's organizational environment is characterized by high levels of cross-cultural, cross-national, and cross-religious communication, conflict, collaboration, and commerce. This environment produces myriad encounters between individuals who embrace different ideologies, religions and spiritual practices. As such, unanswered (and even unasked) questions about management, spirituality, and religion abound. This book, seeks to advance our understanding by asking the big questions. Blessed are Those Who Ask the Questions: What Should We be Asking About Management, Spirituality, and Religion in Organizations? is intended to be provocative in nature. Its chapters address novel ways that leadership, organizations, and organizational stakeholders mutually impact each other by their similarities and differences in religious, spiritual, and ideological traditions, cultures, and practices. Interdisciplinary in nature and firmly grounded in scholarly literature, this book identifies and maps out bold new trajectories for advancing the study of management spirituality, and religion (including but going far beyond Western, Christian conceptualizations of religion). Sometimes universal, sometimes quite specific, this volume identifies unexplored, underexplored, or unresolved issues in the field and proposes new streams of research. Diverse conceptual, empirical, theoretical, and critical treatments that honor a variety of inquiry styles and research methods push the boundaries of MSR research.

Edited by Diane L. Swanson and Dann G. Fisher Kansas State University A volume in Ethics in Practice Series Editors Robert A. Giacalone, Temple University and Carole L. Jurkiewicz, Louisiana State University Toward Assessing Business Ethics Education, edited by Diane L. Swanson and Dann G. Fisher of Kansas State University, is a sequel to their book Advancing Business Ethics Education in the Ethics in Practice IAP book series. The focus on assessment in this second book is a timely response to the urgent search among business schools for ways to teach and assess ethics at a time when the public's faith in corporations and business schools has been undermined greatly by the failure of both to respond to widespread corruption and scandals in the business sector. Although no one expects business education alone to resolve these problems, the distinguished scholars represented in this book advocate that business schools should at least do their part by exposing their students to decision models that incorporate ethical dimensions on behalf of corporate stakeholders and society at large. As the book's title conveys, it is then important to assess key learning objectives to insure that business students graduate knowing ethics fundamentals and armed with the ability to recognize ethical dilemmas and possible solutions during the course of their careers. This book will speak to all who are interested in accountability for business ethics education, especially business school deans, university administrators, faculty members, students, and prospective employers. This audience will find that the enterprise of assessing business ethics education is advanced in three ways. First, the book functions as a venue for distinguished scholars to share the innovative ways that they are assessing ethics coverage in courses and degree programs. Second, these authors identify what needs to be assessed and the means for doing so. Third, the book serves not only as a guide to assessment, but also as a platform for expanding and improving ethics coverage in business schools. Moreover, an important take away for readers is the provision of a simple formula, first advocated by Diane L. Swanson and William C. Frederick (University of Pittsburgh) in 2005, for delivering ethics education that minimizes assessment errors. By following this formula, business schools can provide assurances that ethics will not be assessed as being sufficient when it is woefully inadequate or even missing in the curriculum and that it cannot be distorted, diluted, or trivialized by uninformed coverage and still pass inspection. Avoiding these assessment errors is critical in an educational environment in which weak accrediting standards for ethics go hand in hand with spotty, uniformed coverage that would not be tolerated for other business disciplines.

Rarely discussed in courses on ethics is the topic of excuses, but in McDowell's view, excuses offer the most illuminating way to understand the true nature of ethical problems in the professions. He looks at excuses that professionals give when accused of acting unethically, and asks, when are they valid and when not? Problems of professional ethics are really problems of compliance, he argues, not ignorance of expectations. The study of excuses can help us understand what these problems are and offer insights into ways to solve them. Banks maintains too that our ethical expectations may need overhauling, given substantial changes that have occurred in how professionals do their work today. They can be easily persuaded that what they are doing is not unethical; it depends on the excuses they give themselves as well as others. Professionals know what's expected of them, but social and economic pressures make compliance difficult. Professionals in all fields, who struggle to be both successful and ethical, will find the book challenging, provocative, and yet sympathetic and reassuring too. It will also be an important resource for graduate students in courses exploring the relationship between business and ethics.

Excuses may be ways of avoiding professional responsibility, says McDowell, but they may also be the way in which general ethical principles are adapted to particular contexts. They may also indicate that ethical codes need to be reformulated to adapt to changes in how professional services are delivered. Specialization, urbanization and the systematic breakdown in community relationships, the globalization of the economy, system, and market pressures for success--for all these reasons, professionals today face problems much different from those faced by their counterparts earlier in the century. Excuses also raise the problem of whether any system of voluntary compliance, like professional ethics, can function when the decision on whether an excuse is valid or invalid rests with the actor, who can rationalize almost any self-interested action he or she might take. McDowell explores these issues and others in a fresh, readable style, with numerous anecdotal examples, and with evidence from many sources that the crisis is real and demands quick but lasting remedies.

This volume overlooks the distinct expressions and awareness of volunteering in the lived reality of people from different regions of the world. By casting the net widely this book not only expands the geographic reach of experiences, models and case studies but also transcends the conventional focus on formal volunteering. It highlights institutional forms of volunteering specific to developing nations and also describes volunteering that is more loosely institutionalized, informal, and a part of solidarity and collective spirit. As a result this book provides a different look at the values, meaning, acts and expressions of volunteering. The chapters in this book consist of essays and case studies that present recent academic research, thinking and practice on volunteering. Working from the premise that volunteering is universal this collection draws on experiences from Latin America, Africa including Egypt, and Asia. This book focuses on developing countries and countries in transition in order to provide a fresh set of experiences and perspectives on volunteering. While developing countries and countries in transition are in the spotlight for this volume, the developed country experience is not ignored. Rather the essays use it as a critical reference point for comparisons, allowing points of convergence, disconnect and intersection to emerge.

"A society without truth—and the related quality of trust—will not long endure." —from the Preface

Ethics in corporate America has become a bottom-line issue. Scandals such as the junk bond debacle in the late '80s and the recent bankruptcy of Orange County, California, graphically illustrate just how devastating losses from corrupt business practices can be. Closing the rift between a company's public and private face, its avowed as opposed to actual behavior, is now more than ever the concern of the accountant.

Examining a firm's business records and practices has traditionally placed the accountant in the role of watchdog. And in a corporate world where ethical ambivalence can complicate even the most routine business decision, a trusted accountant can guide a company toward a revived sense of purpose, showing it how to live up to its own expressed ethical standards—leading the way to new business, increased profits, and cost savings. Ethics and the CPA details just how an accountant can assess a company's ethical health as part of a rigorous accounting regimen—and institute corrective measures.

The book begins by clearly defining the accountant's role in the area of "ethical services," with specifics on establishing and performing an audit on an ethics-based program for business, governmental, and not-for-profit entities. Issues such as the specific knowledge, competencies, and attitudes essential to the professional providing ethical services are also discussed.

The second part of the book takes the ethical pulse of the contemporary business environment, analyzing some notable ethical failures in well-known companies as well as the range of regulatory demands on CPAs, including the requirement for finding unethical/illegal behavior (SAS 82) and SEC oversight responsibilities. Also included are the results of an ethics survey report on CPAs given to state CPA societies, regulatory bodies, and industry.

Finally, part three looks at the framework and issues surrounding developing and leading an in-house ethics program, as well as the elements of an effective ethical program, developing an ethical oversight committee, benchmarking an ethics program, marketing ethical services, and the ethical challenges in the new millennium.

Ethics and the CPA is a practical handbook for the accountant on guiding one's clients toward an improved bottom line and financial stability—through impeccable conduct from the boardroom on down.

Ensuring your client's continued financial prosperity —with an in-house ethics program.

Keeping a firm financially healthy has become more and more a question of monitoring its ethical pulse. Assessing the on-the-job behavior of managers and employees and how closely it measures up to their expressed codes of conduct has now become part of a CPA's overall financial review function. And building an in-house ethics program that both leads and inspires has become one of the key measures of an accountant's success. Ethics and the CPA describes how to make "ethical services" part of the accounting regimen, with specifics on establishing and performing an audit on an ethics-based program for business, governmental, and not-for-profit entities. It also surveys the contemporary business environment, analyzing some notable ethical failures in well-known companies as well as the host of regulatory demands on CPAs, including selected laws and regulations illustrating the range of compliance expected in the United States. The book also provides the specifics of setting up an effective ethical program, developing an ethical oversight committee, benchmarking an ethics program, marketing ethical services, and the ethical challenges in the new millennium. The essential guidebook on how to incorporate ethical services into an existing accounting practice, Ethics and the CPA shows accountants how to make their clients' bottom line an ethical one.

This volume focuses on naval leadership and ethics with respect to the individual leader and how his or her values and actions affect military cohesion, mission success, and the profession of arms. Moving beyond the "right and wrong" of personal ethics to examine the broader field of professional military ethics, this carefully selected collection of relevant materials from the Naval Institute's vast collection of articles recognizes the range of experience, perspectives, and opinions that are found in the sea services and argues that diversity does not preclude acceptance of common core values and standards of performance within any unit. Included are articles by Adm. Arleigh Burke and Vice Adm. James B. Stockdale that speak from long personal experience regarding the topics of integrity and moral courage.

This book offers a case-study approach to stakeholder theory that moves beyond theoretical analysis to the applied. As stakeholder theory has moved into the mainstream of management thinking in business ethics and a number of the management disciplines, there is an increasing need to explore the subtleties of stakeholder engagement via examples from practice. The case studies in this volume explore a number of aspects of the idea of stakeholder engagement, via the method of clinical case studies. Edited by leading scholars in the field of business ethics and stakeholder theory, this text affords a solid grounding in theory, brought to new levels of applied understanding of stakeholder engagement.

Instances of wrongdoing in and by organizations have featured heavily in news headlines in recent years. Why do organizational participants - employees, managers, senior officials - engage in illegal, unethical, and socially irresponsible behavior? The dominant view of wrongdoing as an abnormal phenomenon assumes that the perpetrator is a rational, proactive actor, working in isolation. However, Palmer develops an alternative approach in this book examining wrongdoing as a normal occurrence, produced by actors with no positive inclinations to engage in this practice, but whose behaviour is shaped by the immediate social context over a period of time. The book provides a comprehensive critical review of the theory and research on organizational wrongdoing. By using rich case study material, it illuminates different perspectives, potential explanations, policy implications, and suggestions for the way forward for the improvement of organizational efficiency and effectiveness.

Often highlighted for being a microcosm within the greater global context, Icelandic businesses and institutions provide the perfect opportunity to advance knowledge of corporate governance and business ethics amidst once-in-a-lifetime events such as the 2008 Financial Crisis and the COVID-19 pandemic. Corporate Governance and Business Ethics in Iceland provides real-world case studies of how institutions approach governance and ethics in a country where one organization's actions often have a massive ripple effect throughout the entire nation. The book offers valuable insights to businesses around the world including themes as diverse as board independence, stakeholder relations, crisis management, environmental practices, international business, marketing ethics and privacy across a wide range of industries. The combination of current case studies coupled with a practical approach to academic theory is suitable for a wide range of readers, from undergraduate students to CEOs and boards of directors. Contributing to innovative discussions surrounding Corporate Social Responsibility (CSR) and Environmental, Social and Governance (ESG) frameworks, Corporate Governance and Business Ethics in Iceland prompts sustainable and positive pathways forward.

Debunking the myths around the current economic belief systems, this book reveals how mainstream perspectives work for the benefit of the organised money establishment, while causing all manner of destructions, inequalities and frauds, all conspiring against the common good. Focused on the realities of organisational systems, Pearson offers a practical alternative to economic dogma. Written from a distinctive perspective that combines practitioner and academic expertise, this book is structured as a simple model of business strategy and identifies necessary systems change in order to achieve a truly sustainable future.

In response to the world's rapidly growing social, economic and environmental challenges, a growing wave of "social intrapreneurs" are harnessing the power of large companies to create new business solutions to address societal problems. Social Intrapreneurism and All That Jazz reveals how these highly creative social innovators are improvizing alliances across, as well as beyond, their companies to create micro-insurance products for low-income people; offer delivery services to millions of small businesses in slums around the world; develop alternative-energy solutions inside a major gas and oil corporation; partner with a Brazilian community to produce new natural care products; establish a green advertising network within a major media company; apply engineering expertise to help alleviate poverty and much more - all while generating commercial value for their companies. Distilling insights from interviews with social intrapreneurs, their colleagues and experts around the world, the authors bring to life how business can be about more than just maximizing profit. They identify the mind-sets, behaviours and skills that have helped successful social intrapreneurs journey from initial idea to roll-out by their company - and some of the pitfalls. Although their journeys may be lonely at times and require considerable hard work while working "against the grain" of large conventional businesses, successful social intrapreneurs are, above all, great communicators who inspire others to join them in achieving a higher purpose beyond the realms of conventional business. Drawing on the metaphors of ensemble jazz music-making, the authors describe how "woodshedding", "jamming", "paying your dues", being a "sideman", joining and building a "band" but, above all, "listening" to what is happening in business and the wider world - are all part of the life of a successful social intrapreneurism project. Whether you're an aspiring social intrapreneur who wants to change the world while keeping your day job, or want to renew the entrepreneurial spirit of your own company, this book is for you.

The book is reclaiming economics as a moral science. It argues that ethics is a relevant and inseparable aspect of all levels of economic activity, from individual and organizational to societal and global. Taking ethical considerations into account is needed in explaining and predicting the behavior of economic agents as well as in evaluating and designing economic policies and mechanisms. The unique feature of the book is that it not only analyzes ethics and economics on an abstract level, but puts behavioral, institutional and systemic issues together for a robust and human view of economic functioning. It sees economic "facts" as interwoven with human intentionality and ethical content, a domain where utility calculations and moral considerations co-determine the behavior of economic agents and the outcomes of their activities. The book employs the personalist approach that sees human persons - endowed with free will and conscience - as the basic agents of economic life and defines human flourishing as the final end of economic activities. The book demonstrates that economics can gain a lot in meaning and also in analytical power by reuniting itself with ethics.

This book captures the quintessence of the author's 20-year career, presenting both unique perspectives and logical arguments. Guided by the Marxist concept of historical materialism, it reveals the function and effect of morality by analyzing and defining the moral domain. Further, it argues that economic development requires moral support by analyzing the inseparable logical connection between economics and morality. Moreover, it investigates moral capital and its route to achieving value multiplication in economic activities, and proposes a practice and evaluation index system for moral capital in enterprises. Combining philosophical analysis and the exploration of practical applications, the book also discusses a basic strategy to help enterprises enrich and manage their moral capital.

Consumers are becoming more conscious of the ethical footprint of the products they buy. In the age of hyper-connectivity and globalisation, numerous consumers are aware of what companies do and how they produce. Thus, sustainability and CSR can no longer be used as "greenwashing" strategies to attract customers and improve a company image. Products for Conscious Consumers is a guide for academics, students and professionals who want to influence responsible consumer behaviour and attain genuine Green Marketing. Written by researchers and marketing professionals, each chapter explores the relationship between the consumer and the marketer, discussing their relative responsibilities towards reaching a sustainable world. Illustrated with real cases, Products for Conscious Consumers helps marketers understand how they can inspire consumers towards more ethical behaviour by educating and nudging their choices using examples from different sectors and world regions to identify factors that influence sustainable consumption, from poverty to personal values. Products for Conscious Consumers guides the reader from ethical product development and marketing plans to eco-friendly production and responsible marketing mix execution, thereby encouraging a sustainable value chain and ethical profitability.

This book aims to provide insight into the fields of business and leadership by examining the role of ethics in these areas. The papers in this book derive from the 2014 Annual Griffiths School of Management International Conference, organized by Emanuel University of Oradea, Romania, where academics and practitioners interacted and discussed current insights and research in the different dimensions of business ethics and leadership. This resulting book offers empirical and theological research on ethics, business and leadership from a transdisciplinary and knowledge- based context. Since the financial crisis in 2008, the debate on business ethics and leadership has dominated the public sphere at all levels of interest, from grassroots to the elites in educational institutions, governments, businesses and NGOs. Naturally, constructive and transdisciplinary discussions need to take place, with due consideration for the specific context of each situation, so that propositions upon which to build the future can be formulated. These discussions unfold in an ever more intricate world of business, powered by ever more pervasive and intelligent technology and scientific development, all brought together by globalization. In this world, organizations are faced with new and more complex ethical issues in their pursuit to serve clients, gain profits, motivate employees, collaborate with partners and act responsibly towards society and the environment. A wise approach to changing the future is to understand the mistakes of the past, because one must always learn how to overcome past mistakes in order to develop a better future. But a necessary approach to building a better future is looking at the world through a transdisciplinary mindset. This allows us to see the world as a complex whole; it fosters creative interaction between fields of knowledge; it opens doors for knowledge and innovation flows across disciplines; and it allows the tackling of complex problems and situations. Given the current context of our world, this is an approach that we ought to pursue. Featuring contributions from academics, researchers, scholars and practitioners from across the globe, this book will be of great interest for students and practitioners in the fields of business, leadership and ethics.

Carbon Accounting is a vital tool in enabling organisations to measure and report on their greenhouse gas emissions. As the need to respond to the causes and impacts of climate change becomes increasingly urgent, emissions calculations and inventories are a vital first step towards mastering climatic risk. The Handbook of Carbon Accounting offers an accessible and comprehensive presentation of the discipline. The book examines the different methods or instruments implemented by countries and companies - such as carbon taxation, carbon markets and voluntary offsetting - while revealing how these stem not simply from the aim of reducing emissions for the lowest cost, but more as a compromise between divergent interests and individual world views. It also explores the historical context of the emergence of carbon accounting, assessing its evolution since the Rio Conference in 1992 and the signing of the Kyoto Protocol in 1997, to the latest Conference of Parties in 2015 in Paris. The book concludes with a very practical guide to calculate, reduce, offset and disclose your carbon footprint. Like other management tools, carbon accounting may not be an exact science, but its contribution has never been more important. The Handbook of Carbon Accounting is a vital educational resource that will help readers - including those with no prior knowledge of the field - to understand carbon flows and stocks and to take action. It forms part of a movement that heralds the start of a new economic era in which the search for prosperity can live in harmony with the environment.

Responsible behaviors in the realm of business continue to remain a crucial component of organizational development. By exploring core aspects of contemporary corporate strategies, businesses can create more value in social welfare initiatives. CSR 2.0 and the New Era of Corporate Citizenship is an authoritative reference source for the latest scholarly research on the ways in which corporate entities can implement responsible strategies and create synergistic value for both businesses and society. Featuring extensive coverage across a range of relevant perspectives and topics, such as corporate citizenship, stakeholder engagement, and business ethics, this publication is ideally designed for students, academics and researchers seeking current concise and authoritative research on the business case for corporate social responsibility.

Asia is a continent of contradictions and boundaries; it offers exciting business opportunities, but is also characterized by unpredictability and conflict. While flexibility and creativity are in the DNA of many startups in China, major players like Xiaomi and Alibaba have also emerged as global giants, challenging established global competitors. The authors of this book show that these companies are crossing various boundaries - between cultures, mindsets, and perspectives. At the same time, Western companies entering Asian markets face challenges that are very different from those on their home turf. This book addresses the needs of current and future managers doing business in Asia, who need to understand the individual, social and business challenges that can arise from crossing boundaries. The respective case studies provide essential insights on how several Asian companies have made impressive strides towards becoming established players; how the revival of local brands and growing pride in local products has become a major challenge for global competition; how the need to actively practice corporate social responsibility in Asian markets is currently challenging many companies; and how the need for individual and team coaching among the members of management to support a company's development has grown tremendously, calling for new solutions.