This book continues the discussion on recent developments relating to ethical and sustainable issues in accounting & finance from Ethics and Sustainability in Accounting and Finance, Volume I. Accounting is often seen as a technical discipline that records, classifies and reports financial transactions. However, since the financial information produced concerns all interest groups both within and outside the enterprise, accounting also has social characteristics and involves multi-faceted duties and responsibilities. As such, in addition to basic principles and accepted rules and standards in the field, this book focuses on the ethical aspects and fundamentals of this profession that accountants should also take into consideration, as this is the only way to build and preserve society's confidence in accounting and increase its social credibility.

Two aspects link together the notions of corruption and integrity from an epistemological perspective: the complexity of defining the two notions, and their richness in forms. This volume brings together the perspectives of six disciplines - business, political science, law, philosophy, anthropology and behavioural science - to the debate on integrity and corruption. The main goal is to promote a fruitful interdisciplinary dialogue on complex themes such as integrity and corruption in business and politics. The book investigates possible ways in which corruption and integrity apply to everyday practices, ideas and ideologies, and avoids the stigmatizations and oversimplifications that often plague these fields of research.

This book demonstrates that during Japan's early modern Edo period (1603-1868) an ethical code existed among the merchant class comparable to that of the well-known Bushido. There is compelling evidence that contemporary merchants, who were widely and openly despised as immoral by the samurai, in fact acted in highly ethical ways in accordance with a well-articulated moral code. Japanese society was strictly stratified into four distinct and formally recognized classes: warrior, farmer, craftsman and merchant. From the warriors' perspective, the merchants, at the base of the social order, had no virtue, and existed only to skim profits as middlemen between producers and consumers. But were these accusations correct? Were the merchants really unethical beings who engaged in unfair business practices? There is ample evidence that negates the ubiquitous slanders of the warrior class and suggests that merchants - no less than the warriors - possessed and acted in accordance with a well-developed ethical code, a spirit that may be called shonindo or "The Way of the Merchant." This book examines whether a comparison of shonindo, depicting the ethical point of view of the merchant class, and Bushido, embodying that of the warrior class, reveals that shonindo may have in fact surpassed Bushido in some aspects. Comparing contemporarily published historical documents concerning both shonindo and Bushido, as well as Inazo Nitobe's classic work Bushido: The Soul of Japan, published in 1900, the author examines how Bushido surpassed shonindo in that warriors were willing to die for their strict ethical code. Shonindo, however, may have surpassed Bushido in that merchants were liberal, willing to expand and extend application of their ethical beliefs into all aspects of everyday life for the overall benefit of society. This ethical code is compared with that of the conservative Bushido, which demonstrably proved not up to the task for the modernization and improved well-being of Japan. Ichiro Horide is professor emeritus of Reitaku University. Edward Yagi (Reitaku University) and Stanley J. Ziobro II (Trident Technical College) collaborated in the translation of the original Japanese manuscript into English.

The book examines the changing external environment of organizations. This book explores the contradictions within the global capitalist system and their consequences to assess and find ways in creating new knowledge for managers/leaders to reorient themselves in appropriate restructuring of organizations to better serve their stakeholders.

In this book, economist and evolutionary game theorist Daniel Freidman demonstrates that our moral codes and our market systems, while often in conflict, are really devices evolved to achieve similar ends, and that society functions best when morals and markets are in balance with each other.

The interaction between a company and its stakeholder environment explains a key part of corporate behavior. This is because the level of social acceptance that the company achieves affects consumer trust, employee commitment, and access to credit or support from suppliers. This book examines these relationships to discover the best way to align corporate behaviour with the interests, values and preferences of stakeholders. It features contributions on topics such as marketing, emerging technologies, women in entrepreneurship, sports and tourism.

As a result of the recent financial crisis, new ways of doing finance have developed, creating alternatives to the regular financial system. This book explores non-conventional banking and financing mechanisms in detail, with case studies and examples in which these alternative methods have succeeded.

This edited book is at the intersection of the discussion on family-owned business, the CSR agenda and company competition in Europe. The authors contribute to the debates on corporate social responsibility by arguing that formal management systems are not the one-size-fits-all solution they are typically presented to be. Exploring alternative interpretations of the profile environmental management activities have in SMEs, the book evaluates the way in which cultural and ethical values are embedded in European SMEs in order to drive and orientate CSR successfully without following the mainstream 'systems' approach. It addresses several values of thought within the CSR debate such as intrinsic CSR, the role of virtue ethics and moral theory in corporate culture, environmental sustainability and vision-driven CSR. Focusing on a European perspective, the book heuristically explores an alternative model for the integration of CSR, innovation dynamics and economic success driven by intrinsic values rather than extrinsic post-decision rationalisations.

This edited volume presents ethical and economic analyses of agrifood competition. By systematically examining fairness and openness in agricultural markets, it seeks to answer the question of whether there is adequate competition in the agrifood industry and whether the system is fair to all participants. It outlines ethical and economic principles important for understanding agrifood competition, presents arguments for and against consolidation, globalization and the integration of agrifood industries, and looks at the implications of globalization on the nature of competition in specific agricultural contexts.

This book is compiled based on the research methodology and technical approach applied in the Blue Book of Corporate Social Responsibility. It consists of five parts: Summary, index, Industry, Case Studies, and Appendices. The index evaluates Chinese enterprises annually on their performance in CSR management and the level of information disclosure by assessing four different aspects: responsibility management, economic responsibilities, social responsibilities and environmental responsibilities. Moreover, it identifies and analyzes phase-specific characteristics of CSR development in China in the hope of providing references for further studies on Chinese CSR.

Turkish Islamic leader Fethullah Gulen offers a distinctive view of responsibility, which is explored here for the first time. Simon Robinson shows how Gulen's writings, influenced by both orthodox Islam and the Sufi tradition, contribute a dynamic, holistic and interactive view of responsibility which locates personal identity, agency and freedom in plural relationships. The Spirituality of Responsibility also explores the practice of responsibility in Gulen's life and in the Hizmet movement which he founded. Gulen has been at the centre of many controversies, including in his Movement's relationship with the Turkish government. Charting Gulen's response, from the Israeli Gaza blockade through to more recent crises, the book critiques aspects of both this practice and underlying ideas, and argues that responsibility, focused in dialogue and peace-building, is continuing to evolve in the leadership and practice of the movement, providing a challenge to conventional views of governance and responsibility. This book is an important contribution both to the theological and philosophical debate about responsibility but also to the practice of responsibility focused in creative action, debates in business and contemporary society about responsible governance and enterprise.

"The Business of Giving" reviews current thinking and surveys the key techniques any philanthropist or grantmaker should adopt. It also outlines a generic social investment process that can be utilized for all philanthropic or grantmaking programmes. Essential reading for all engaged in or with an interest in philanthropy or civil society in general.

A volume in Ethics in Practice Series Editors Robert A. Giacalone, University of Denver and Carole L. Jurkiewicz, Hofstra University Organizational ethics involves the institutionalized principles, guidelines, and norms that influence how a company and its employees function in an ethical manner. Ultimately, these processes collectively influence a firm's 1) overall sense ofbusiness ethics, 2) management of employees, and 3) interactions with partners outside of the immediate work environment. Researcher and practitioners are interested in organizational ethics because the different approaches used to develop such a context generate many other positive business outcomes. While the connection between organizational ethics and employee/stakeholder well-being has been explored, moving forward with a number of new investigations should push the literature forward. This book seeks to explore these important topics and present a more comprehensive overview of organizational ethics and stakeholder well-being in the business environment. Such inquiry is important because the linkages between business ethics and stakeholders, if wellmanaged, have the capacity to benefit both companies and employees. In addition, the content of this book should serve to guide future investigations within this area of business ethics.

Readings in Virtual Research Ethics: Issues and Controversies provides an in-depth look at the emerging field of online research and the corresponding ethical dilemmas associated with it. Issues related to traditional research ethics such as autonomy or respect for persons, justice, and beneficence are extended into the virtual realm and such areas as subject selection and recruitment, informed consent, privacy, ownership of data, and research with minors, among many others are explored in the media and contexts of email surveys and interviews, synchronous chat, virtual ethnography, asynchronous discussion lists, and newsgroups.

The author of this book asserts that an absence of ethical leadership and unethical practices were the reasons for major global business scandals such as Enron, Satyam, Lehman Brothers, and WorldCom. This book analyses the causes for these unethical activities and interprets important verses from The Bhagavad Gita to show business executives and leaders how to lead ethically for the greater good of all stakeholders and society. As a remedy to avoid future scandals, the author points to several ethical directions, and the principle of Dharma, mentioned in The Bhagavad Gita by Lord Krishna, a major deity in Hinduism, who is considered Dharmatman (one who imbibes the Dharma). Written in conversation style using an executive education scenario, this book examines real world cases in various sectors like education, medical, non-government organizations (NGOs) and retail using the directions of the Dharmatman.

This book addresses the question: how can institutions develop and maintain a good purpose? And how can managers contribute to this endeavour? Twelve contributions explore this question, using MacIntyrean inquiry as a basis for exploring four main themes: Can management be considered a practice in the MacIntyrean sense? What is the role of specific virtues in the development of a virtuous institution? What are management vices and what are the conditions in which they flourish? And, can we use MacIntyrean ideas to consider the management of all forms of institutions? The volume is an international and multidisciplinary collection, with contributions from well-known writers in the field of management ethics, and innovative contributions that use MacIntyrean inquiry as a lens to examine fields such as hospitality, user generated music content and social sustainability. The papers are unified by their concern for the achievement of organizational excellence and integrity through ethical management. Unlike single author texts this edited volume brings together multiple perspectives on the topic of virtue ethics in management. In doing so, it explores the topic both more deeply and more widely than a single author can do. Because of its breadth, this book has the potential to become a turn-to research tool for those interested in virtue theory's relevance to other academic interests such as organizational behavior (including motivation theory and social psychology), literature, contemporary social issue criticism, and business management. "Editors Harris, Wijesinghe, and McKenzie have crafted a tight, slim, and thematically consistent volume that will be indispensable to scholars and students with twin interests in business and virtue ethics. In particular, those working with MacIntyre's ideas will find the thorough and complimentary explorations and applications of his ideas to serve, overall, as a cornerstone for their own work." Brenden E. Kendall (2014), Harris, H., Wijesinghe, G., & McKenzie, S. (Eds.). (2013). The Heart of the Good Institution: Virtue Ethics as a Framework for Responsible Management. Dordrecht, The Netherlands: Springer, in Michael Schwartz , Howard Harris (ed.) Achieving Ethical Excellence (Research in Ethical Issues in Organizations, Volume 12) Emerald Group Publishing Limited, pp.155 - 161

The strategic importance of Corporate Social Responsibility for both large and small businesses only continues to grow. This Handbook explores the complex relationship between marketing and social responsibility, with a focus on marketing as a driver for CSR initiatives.Written by many of the leading scholars in the field, this is the first collection to examine CSR from a variety of marketing dimensions and a diverse set of cross-cultural perspectives, including consumer behavior, strategy, and public policy. The authors examine whether CSR holds equal value for both businesses and nonprofit organizations, and explore what happens when businesses fail to meet their larger social responsibilities. They also investigate potential consequences and the possibility that firms might do both good and harm while pursuing CSR initiatives. The conceptual and empirical insights found in this Handbook make it a useful resource for practitioners and an invaluable supplement to marketing curricula. Contributors: L. M. Aksoy, K. L. Becker-Olsen, E. Bigne, C.L. Bowen, D. L. Cassill, C. Corus, R. Curras-Perez, M. e. Drumright, A. Ekpo, L. Ferrell, O.C. Ferrell, F. Guzman, G. R. Henderson, R.P. Hill, Y. A. Komarova, G. R. Laczniak, R. Langan, D.R. Lehmann, S. Lopez, D. M. Martin, K. D. Martin, J. G. Mikeska, P. E. Murphy, J. L. Ozanne, M. Pirson, F.F. Quinn, J. M. Rapp, H. Ryu, J. Sawayda. J. Schouten, N. C. Smith, C. R. Taylor, D.M. Thorne, H. Weijo, Z. Yvaire

This book provides a close look at the ethical and social responsibilities of the alcohol industry in the 21st Century. It begins with a whistle stop tour of the historical developments of alcohol. It then critiques the legislative and voluntary codes surrounding the advertising industry, popular culture, religious groups, Government and local authorities.

This first volume in The Palgrave Series on Global Sustainability addresses the pressing need to align business practices with the requirements of a sustainable world. The book's authors address new models for conducting business, the implications of undertaking new approaches to business practice, and the ways businesses are transforming and being transformed by their environments.

Leading Spiritually reviews workplace spirituality from revered streams such as Buddhism, Hinduism, and Judaism, but also from a stance of personal reflection, self-leadership, and powerful interpersonal relationships.

The first comprehensive work on the subject, this volume covers all the legal and economic issues raised by gray market goods--genuine trademarked goods manufactured with the authority of the trademark owner but imported without that entity's permission. Seth Lipner analyzes in detail the relevant judicial decisions, administrative actions, and legislation and provides a thorough discussion of the trademark law, copyright, antitrust, customs practice, and fraud issues involved in the importation of gray market goods. Designed to help both the legal and business communities understand and evaluate gray market situations, the book is written with a minimum of legal jargon and contains a supplement of relevant statutes and governmental regulations. The author also provides realistic projections about the future viability of gray market goods.

Following an introductory chapter that explores the business and economics of the gray market, Professor Lipner reviews a number of early gray market cases. Subsequent chapters address specific issues raised by gray market activities and litigation. The chapter on trademarks includes in-depth discussion of such topics as proving local goodwill, injury and the gray market, and the single international enterprise disqualification. Turning to antitrust issues, Professor Lipner covers the history of vertical restraints, antitrust law and the gray market, and specific cases. The succeeding chapters examine, in turn, customs service policies vis-a-vis gray market goods, the question of title, and copyright law and the gray market. The final section examines the effects of state laws, the International Trade Commission, and how the laws of foreign countries affect gray market trade in the United States. Discussion of cases is included throughout to illustrate points made in the text. Attorneys involved in international trade practice as well as importers, trademark owners, and licensees will find this book an indispensable guide to the business and litigation of controversies over gray market goods.

This book examines the changing reciprocal relationships between corporations and their various social obligations over the very long term - from the seventeenth to the twentieth century. Chapters from emerging and established business historians assess the full range of social obligations that corporations held historically. By adopting an innovative methodological approach that is long-term and comparative, this book offers a challenge to the literature on corporate history and will be of interest to researchers and academics in the field of finance and business history.

This book explores the role of integrity in business and discusses why all leaders seek to have it. The author argues that it is less about 'having' integrity as an attribute, and more about practising it. The Practice of Integrity in Business examines how taking responsibility for ideas, values and practices, as well as accountability and wider creative responsibility for sustaining business, all contribute to the perceived integrity of an organization or business leader. Providing methods through which integrity can be learned, the author demonstrates the importance of practice, learning, dialogue and developing a narrative in forming the basis of trust. The book offers a view of integrity in which ideas, values and practice come together to make business and social sense, and to form the basis of mutual challenge and creativity.

This compelling work draws on the experiences of America's most successful business leaders to examine the issue of character in business. Based on interviews with 125 CEOs of major U.S. corporations, "Managing with Integrity" shows how it is possible for the businessperson to do what is right and run a profitable company at the same time. A wealth of practical examples and anecdotes demonstrates that even today, corporate America's most powerful figures tend to place what is ethical over what is expedient and adhere to a higher standard than is generally assumed by the public. By revealing the strategies these leaders employ in the face of the myriad challenges to character encountered in the day-to-day business world, the author provides invaluable insights for executives, managers, supervisors, professionals, and entrepreneurs confronted with their own ethical dilemmas. Readers will find "Managing with Integrity" both an unusually candid look at the dimensions of executive decision making and an eminently practical guide to the development of a workable moral philosophy for business.

Is it possible for a decent human being to succeed in business? How does one find meaning in the business life? These are some of the questions asked by the author as he explores the difficulties associated with ethical thinking within the context of business. Finding that those persons and organizations that aspire to serve worthwhile purposes are ultimately the most profitable, he shows how businesses can and do prosper when high ethical and moral standards underlie executive decision making. Finally, the author examines the concept of success in business and describes the various dimensions of success which are most mentioned most often by the senior executives interviewed for the book. Written in an engaging and nontechnical style and filled with hundreds of real-world examples, "Managing with Integrity" offers an important counterweight to the cynicism that so often pervades popular thinking about corporate America.