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  1. Christopher J. Cowton & Yvonne Downs, Heated Debates and Cool Analysis: Thinking Well About Financial Ethics.
    Not for the first time, the banks and other financial institutions have got themselves – and the rest of us – into a mess, this time on an unprecedented financial and geographical scale. It is no surprise that opinions about causes, consequences and cures abound with ethical issues, as well as technical and economic concerns, a focus of attention. It is to be hoped that useful lessons for the future will be learned. In this chapter, however, we step back from (...)
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  2. Roberta Bampton & Christopher J. Cowton (2013). Taking Stock of Accounting Ethics Scholarship: A Review of the Journal Literature. [REVIEW] Journal of Business Ethics 114 (3):549-563.
    The proportion of business ethics literature devoted to accounting and the proportion of academic accounting literature devoted to ethical issues are both small, yet over the past two decades there has been a steady accumulation of research devoted to ethical issues in accounting. Based on a database of more than 500 articles gathered from a wide range of accounting and business ethics academic journals, this paper describes and analyses the characteristics of what has been published in the past 20 years (...)
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  3. Christopher J. Cowton (2013). Accounting Ethics. In Hugh LaFollette (ed.), The International Encyclopedia of Ethics. Wiley-Blackwell.
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  4. Christopher J. Cowton (2012). Time for an Ethics Stimulus Package? The Philosophers' Magazine 59 (59):19-20.
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  5. Christopher J. Cowton & Joakim Sandberg (2012). Socially Responsible Investment. In Ruth Chadwick (ed.), Encyclopedia of Applied Ethics, 2nd ed. Academic Press.
    Socially responsible investment (SRI) – sometimes termed “ethical investment” – refers to the practice of integrating social, environmental, or ethical criteria into financial investment decisions. Whereas conventional investment focuses upon financial risk and return from stocks and bonds, SRI includes other goals or constraints. It is the nature of the source, and not just the size, of the financial return that is of concern in SRI. This article introduces the principal investment strategies generally pursued under SRI, and then focuses specifically (...)
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  6. Christopher J. Cowton (2011). Putting Creditors in Their Rightful Place: Corporate Governance and Business Ethics in the Light of Limited Liability. [REVIEW] Journal of Business Ethics 102 (S1):21-32.
    Contemporary academic and policy discussions of corporate governance tend to accord primacy to the interests of shareholders. While the primacy (descriptive or prescriptive) of shareholders is argued for in various ways, others seek to promote a wider stakeholder model of the firm and its governance. In both cases, the interests of creditors tend to be neglected. In this paper, the fundamental position of creditors in a system of corporate law that offers limited liability is reasserted and explained, and the implications (...)
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  7. Christopher J. Cowton, On Setting the Agenda for Business Ethics Research.
    Business ethics as a field of academic endeavour has made significant progress over the past two or three decades. It now boasts a substantial body of scholarly literature, which is a major resource in which much time and effort have been invested and from which much can be gained. However, there is still much work to be done, and the dynamic nature of both academic life and the world beyond it ensures that new issues and opportunities will continue to emerge. (...)
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  8. Christopher J. Cowton (2006). Editorial: Online Production Tracking Through Author Services. Business Ethics 15 (3):217–217.
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  9. Christopher J. Cowton & Christine J. Gunn (2005). Animal Instincts in the Commercial Jungle? Reflections on Peter Singer's Ethics in Action. Business Ethics 14 (2):176–185.
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  10. Russell Sparkes & Christopher J. Cowton (2004). The Maturing of Socially Responsible Investment: A Review of the Developing Link with Corporate Social Responsibility. [REVIEW] Journal of Business Ethics 52 (1):45-57.
    This paper reviews the development of socially responsible investment (SRI) over recent years and highlights the prospects for an increasingly strong connection with the practice of corporate social responsibility. The paper argues that not only has SRI grown significantly, it has also matured. In particular, it has become an investment philosophy adopted by a growing proportion of large investment institutions. This shift in SRI from margin to mainstream and the position in which institutional investors find themselves is leading to a (...)
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  11. Christopher J. Cowton & Julian Cummins (2003). Teaching Business Ethics in UK Higher Education: Progress and Prospects. Teaching Business Ethics 7 (1):37-54.
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  12. Roberta Bampton & Christopher J. Cowton (2002). Pioneering in Ethics Teaching: The Case of Management Accounting in Universities in the British Usles. Teaching Business Ethics 6 (3):279-295.
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  13. Roberta Bampton & Christopher J. Cowton (2002). The Teaching of Ethics in Management Accounting: Progress and Prospects. Business Ethics 11 (1):52–61.
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  14. Christopher J. Cowton (2002). On Two-by-Two Grids. Philosophy of Management 2 (1):47-51.
    Two-by-two grids are a popular means of exposition of management thought. In this note such grids are identified with Carroll diagrams, developed by the Oxford mathematician and logician Charles Dodgson. Using this insight, the nature ofthe conceptual tool frequently used by management authors is reflectedupon. Two-by-two grids are a clear means of exposition and can be a valuable vehicle for identifying hitherto neglected aspects of a management issue, but there is also a risk that, in their relatively parsimonious treatment of (...)
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  15. Christopher J. Cowton, On Two-by-Two Grids: Or, the Arkeology of Management Thought.
    Two-by-two grids are a popular means of exposition of management thought. In this note such grids are identified with Carroll diagrams, developed by the Oxford mathematician and logician Charles Dodgson. Using this insight, the nature of the conceptual tool frequently used by management authors is reflected upon. Two-by-two grids are a clear means of exposition and can be a valuable vehicle for identifying hitherto neglected aspects of a management issue, but there is also a risk that, in their relatively parsimonious (...)
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  16. John A. Brierley & Christopher J. Cowton (2000). Putting Meta-Analysis to Work: Accountants' Organizational-Professional Conflict. [REVIEW] Journal of Business Ethics 24 (4):343 - 353.
    Commentators on empirical research in business ethics have recommended that use should be made of meta-analysis – the quantitative analysis of a group of research studies. This paper elaborates upon those recommendations by conducting, as a "case study" for further reflection, a meta-analysis of studies of accountants' organizational-professional conflict (OPC) previously published in accounting and psychology journals. Of five variables capable of analysis, only the population correlation coefficient between OPC and organizational tenure is identified. It was not possible to find (...)
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  17. Christopher J. Cowton & Not Me (2000). Do Codes Make a Difference? The Case of Bank Lending and the Environment. Journal of Business Ethics 24 (2):165 - 178.
    Codes of conduct are a conspicuous feature of modern business organization, but doubts have been raised regarding their efficacy in ensuring high standards of behavior. Although some of the issues involved have been discussed at some length in the business ethics literature, the amount of systematic empirical evidence on the impact of codes is very limited. This paper seeks to make a contribution to that body of knowledge by studying the policies and procedures of a sample of banks which have (...)
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  18. Christopher J. Cowton & Paul Thompson (2000). Do Codes Make a Difference? The Case of Bank Lending and the Environment. Journal of Business Ethics 24 (2):165 - 178.
    Codes of conduct are a conspicuous feature of modern business organization, but doubts have been raised regarding their efficacy in ensuring high standards of behavior. Although some of the issues involved have been discussed at some length in the business ethics literature, the amount of systematic empirical evidence on the impact of codes is very limited. This paper seeks to make a contribution to that body of knowledge by studying the policies and procedures of a sample of banks which have (...)
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  19. Christopher J. Cowton (1998). Research in Real Worlds: The Empirical Contribution to Business Ethics. In Roger Crisp & Christopher Cowton (eds.), Business Ethics: Perspectives on the Practice of Theory. Oxford University Press. 97--115.
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  20. Christopher J. Cowton (1998). The Use of Secondary Data in Business Ethics Research. Journal of Business Ethics 17 (4):423-434.
    The relatively recent increase in empirical research conducted in business ethics has been accompanied by a growing literature which addresses its present shortcomings and continuing challenges. Particular attention has been focused on the difficulties of obtaining valid and reliable primary data. However, little or no attention has been paid to the use of secondary data. The aim of this paper is to stimulate the interest of business ethics researchers in using secondary data, either as a substitute or complement for primary (...)
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  21. Christopher J. Cowton & Thomas W. Dunfee (1995). Internationalizing the Business Ethics Curriculum: A Survey. [REVIEW] Journal of Business Ethics 14 (5):331 - 338.
    This article reports on a telephone survey of business school faculty in the United Kingdom, Asia and North America concerning efforts to internationalize the teaching of business ethics. International dimensions of business ethics are currently given only limited coverage in the business school curriculum with over half of the faculty surveyed indicating that less then 10% of their ethics teaching focuses on global issues. Teaching objectives vary widely with some faculty emphasizing a relativistic, diversity oriented perspective while others stress the (...)
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  22. Christopher J. Cowton (1994). The Development of Ethical Investment Products. In Andreas R. Prindl & B. Prodhan (eds.), Ethical Conflicts in Finance. Blackwell Finance. 213--232.
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  23. Christopher J. Cowton (1987). Corporate Philanthropy in the United Kingdom. Journal of Business Ethics 6 (7):553 - 558.
    The increasing demands placed on private welfare services and calls for business to fulfil its social responsibilities have heightened interest in corporate charitable donations in the United Kingdom. Adjustments to the corporation tax system have been made to encourage companies to give more. The article outlines the legal and fiscal background to company giving, examines its magnitude and reports on a survey of company practice.
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