Search results for 'Corporate governance Moral and ethical aspects' (try it on Scholar)

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  1. Deon Rossouw & Alejo G. Sison (eds.) (2006). Global Perspectives on the Ethics of Corporate Governance. Palgrave Macmillan.score: 1132.0
    This volume takes a “hard look at the soft practice” of corporate governance. It grew out of a series of contributions from the Third ISBEE World Congress on Business Ethics that took place on July 2004 in Melbourne.
     
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  2. Jesús Conill Sancho, Christoph Luetge & Tatjana Schó̈nwälder-Kuntze (eds.) (2008). Corporate Citizenship, Contractarianism and Ethical Theory: On Philosophical Foundations of Business Ethics. Ashgate Pub. Company.score: 1077.0
    This study provides a representation of the broad spectrum of theoretical work on topics related to business ethics, with a particular focus on corporate citizenship. It considers relations of business and society alongside social responsibility and moves on to examine the historical and systemic foundations of business ethics, focusing on the concepts of social and ethical responsibilities. The contributors explore established theories and concepts and their impact on moral behaviour. Together, the contributions offer varied philosophical theories in (...)
     
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  3. Michael D. Greenberg (2012). Corporate Culture and Ethical Leadership Under the Federal Sentencing Guidelines: What Should Boards, Management and Policymakers Do Now? Rand.score: 960.0
     
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  4. Norman E. Bowie (2005). Management Ethics. Blackwell Pub..score: 918.0
    My station and its duties : the function of being a manager -- Stockholder management or stakeholder management -- The ethical treatment of employees -- The ethical treatment of customers -- Supply chain management and other issues -- Corporate social responsibility -- Moral imagination, stakeholder theory and systems thinking : one approach to management decision-making -- Leadership.
     
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  5. S. Prakash Sethi (ed.) (2011). Globalization and Self-Regulation: The Crucial Role That Corporate Codes of Conduct Play in Global Business. Palgrave Macmillan.score: 837.0
    It is imperative for the business community to act now to create global, industry-wide standards of conduct. Corporate strategy expert S. Prakash Sethi along with notable experts on issues of global codes of conduct take an in-depth look at global structures and how regulation works from a corporate perspective, providing case studies of several industries and governments who have begun implementing voluntary codes of conducts, including Equator Principles, ICMM, and The Kimberly Process._ He assesses the many types of (...)
     
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  6. Stewart Clegg & Carl Rhodes (eds.) (2006). Management Ethics: Contemporary Contexts. Routledge.score: 813.0
    The purpose of this edited book is to provide new insight into the understanding of ethics as they relate to organization practice and managerial behavior in todays economy. It provides an overview and critique of ethics as it relates to key contemporary challenges and issues for organizations these include globalization, sustainability, consumerism, neo-liberalism, corporate collapses, leadership and corporate regulation. The book is organized around the core question: What are the ethics of organizing in todays institutional environment and what (...)
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  7. Josef Wieland (2005). Normativitat Und Governance: Gesellschaftstheoretische Und Philosophische Reflexionen der Governanceethik. Metropolis.score: 809.0
    Vorwort Es ist nicht ohne eine gehörige Portion Skepsis zu sehen, wenn ein Ökonom sich mit Fragen der Philosophie und Gesellschaftstheorie ...
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  8. Surendra Arjoon (2005). Corporate Governance: An Ethical Perspective. [REVIEW] Journal of Business Ethics 61 (4):343 - 352.score: 772.0
    This paper discusses corporate governance issues from a compliance viewpoint. It makes a distinction between legal and ethical compliance mechanisms and shows that the former has clearly proven to be inadequate as it lacks the moral firepower to restore confidence and the ability to build trust. The concepts of freedom of indifference and freedom for excellence provide a theoretical basis for explaining why legal compliance mechanisms are insufficient in dealing with fraudulent practices and may not be (...)
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  9. Ira A. Jackson (2004). Profits with Principles: Seven Strategies for Delivering Value with Values. Currency/Doubleday.score: 767.0
    In the wake of business scandals at Enron, Arthur Andersen, Global Crossing, Tyco—the list grows daily—there is an increasing sense among employees, executives, investors, and the public that the “anything goes” culture of the New Economy is over. Today, businesses must act responsibly, transparently, and with integrity. Using in-depth case studies and examples from over 50 companies that range from Starbucks to Citigroup, General Motors to General Electric, DuPont to Dell, Ira A. Jackson, former director of the Center for Business (...)
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  10. Eileen Morgan (1998). Navigating Cross-Cultural Ethics: What Global Managers Do Right to Keep From Going Wrong. Butterworth-Heinemann.score: 588.0
    Through the personal stories of managers running global business, this book takes an inside look into the dilemmas of managers who are asked to make profits ethically according to the dictates of their company's ethics code. It examines what companies `think" they are doing to help managers in those situations and how those managers are actually affected. Thanks to the boost from the 1991 Sentencing Guidelines which minimizes penalties for companies with ethics codes caught in ethical wrongdoing, more than (...)
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  11. Thomas A. Hemphill & Waheeda Lillevik (2011). The Global Economic Ethic Manifesto: Implementing a Moral Values Foundation in the Multinational Enterprise. [REVIEW] Journal of Business Ethics 101 (2):213 - 230.score: 554.4
    The Global Economic Ethic Manifesto (" Manifesto") is a moral framework/code of conduct which is both interactive and interdependent with the economic function of the main institutions of the economic system: markets, governments, civil society, and supranational organizations, which lays out a common fundamental vision of what is legitimate, just, and fair in economic activities. The Manifesto includes five universally accepted principles and values: the principle of humanity; the basic values of non-violence and respect for life; the basic values (...)
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  12. Elizabeth Vallance (1995). Business Ethics at Work. Cambridge University Press.score: 543.0
    This book looks at business ethics from the perspective of the business practitioner, but with the rigour of the moral philosopher. Intended for introductory students of business, commerce and management studies, Business Ethics at Work begins by setting business clearly in the context of creating value for its owners, and develops a practical ethical decision model which can be simply and relevantly applied to the hard moral choices with which business people are faced day to day. Against (...)
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  13. K. Gregory Jin, Ronald Drozdenko & Sara DeLoughy (2013). The Role of Corporate Value Clusters in Ethics, Social Responsibility, and Performance: A Study of Financial Professionals and Implications for the Financial Meltdown. [REVIEW] Journal of Business Ethics 112 (1):15-24.score: 517.6
    This article delves into a potential mindset that may be responsible for the recent financial meltdown. Research relating to this mindset from different perspectives is reviewed. The findings from this literature review are used to create a conceptual framework for the empirical, ethical, and corporate social responsibility study of financial professionals. Data were collected from a survey of the professional membership of a large national association of financial professionals. This article reports the results of the analysis of data (...)
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  14. C.-F. Wu (2006). The Study of the Relations Among Ethical Considerations, Family Management and Organizational Performance in Corporate Governance. Journal of Business Ethics 68 (2):165 - 179.score: 510.6
    Corporate governance is increasingly becoming an issue of global concern, not least because we are more and more living in a corporate world that transcends international boundaries. The main purpose and motivation of this study is to determine how the international community should motivate businesses in fostering exemplary corporate governance, therefore eliminating obstacles to ethically exemplary behavior. The empirical approach utilized here has been applied to 161 businesses, both listed and over-the-counter (OTC) companies, with the (...)
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  15. Alex W. H. Chan & Hoi Yan Cheung (2012). Cultural Dimensions, Ethical Sensitivity, and Corporate Governance. Journal of Business Ethics 110 (1):45-59.score: 510.6
    The economic globalization process has integrated different competitive markets and pushes firms in different countries to improve their managerial and operational efficiencies. Given the recent empirical evidence for the benefits to firms and stakeholders of good corporate governance (CG) practice, it is expected that good CG practice would be a common strategy for firms in different countries to meet the increasingly intense competition; however, this is not the case. This study examines the differences in CG practices in firms (...)
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  16. Pinghsun Huang, Timothy J. Louwers, Jacquelyn Sue Moffitt & Yan Zhang (2008). Ethical Management, Corporate Governance, and Abnormal Accruals. Journal of Business Ethics 83 (3):469 - 487.score: 510.6
    Recent research has linked the reduction of abnormal accruals to corporate governance metrics. The results of these studies, however, are based on samples taken from periods prior to promulgated board independence requirements. In other words, during this time period, management not only had discretion over accounting accruals, but also significant influence over the choice of membership on the board of directors. This study suggests that ethical management practices may be a correlated omitted variable in these studies, thus (...)
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  17. Kenneth E. Goodpaster (2007). Conscience and Corporate Culture. Blackwell Pub..score: 497.6
    Conscience and Corporate Culture advances the constructive dialogue on a moral conscience for corporations. Written for educators in the field of business ethics and practicing corporate executives, the book serves as a platform on a subject profoundly difficult and timely. Written from the unique vantage point of an author who is a philosopher, professor of business administration, and a corporate consultant A vital resource for both educators in the field of business ethics and practicing corporate (...)
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  18. Wim Dubbink & Jeffery Smith (2011). A Political Account of Corporate Moral Responsibility. Ethical Theory and Moral Practice 14 (2):223-246.score: 492.0
    Should we conceive of corporations as entities to which moral responsibility can be attributed? This contribution presents what we will call a political account of corporate moral responsibility. We argue that in modern, liberal democratic societies, there is an underlying political need to attribute greater levels of moral responsibility to corporations. Corporate moral responsibility is essential to the maintenance of social coordination that both advances social welfare and protects citizens’ moral entitlements. This political (...)
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  19. Jeffery Smith (2011). A Political Account of Corporate Moral Responsibility. Ethical Theory and Moral Practice 14 (2):223 - 246.score: 492.0
    Should we conceive of corporations as entities to which moral responsibility can be attributed? This contribution presents what we will call a political account of corporate moral responsibility. We argue that in modern, liberal democratic societies, there is an underlying political need to attribute greater levels of moral responsibility to corporations. Corporate moral responsibility is essential to the maintenance of social coordination that both advances social welfare and protects citizens' moral entitlements. This political (...)
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  20. Luis Rodriguez-Dominguez, Isabel Gallego-Alvarez & Isabel Maria Garcia-Sanchez (2009). Corporate Governance and Codes of Ethics. Journal of Business Ethics 90 (2):187 - 202.score: 477.6
    As a result of recent corporate scandals, several rules have focused on the role played by Boards of Directors on the planning and monitoring of corporate codes of ethics. In theory, outside directors are in a better position than insiders to protect and further the interests of all stakeholders because of their experience and their sense of moral and legal obligations. Female directors also tend to be more sensitive to ethics according to several past studies which explain (...)
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  21. J. Félix Lozano (2000). The Spanish Code for Good Corporate Governance (Olivencia Report): An Ethical Analysis. [REVIEW] Journal of Business Ethics 27 (1-2):175 - 180.score: 450.6
    The aim of this article is to analyse the Report on good corporate governance (Olivencia Report) from an ethical point of view. This report was drawn up by a group of experts at the request of the National Commission of the Spanish Stock Exchange Commission (Comisión Nacional del Mercado de Valores), in winter 1998, and began to be implemented over late 1998.This paper is the result of several sessions of discussions with businessmen and managers about the role (...)
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  22. Janet Marta, Anusorn Singhapakdi, Dong-Jin Lee, Sebnem Burnaz, Y. Ilker Topcu, M. G. Serap Atakan & Tugrul Ozkaracalar (2012). The Effects of Corporate Ethical Values and Personal Moral Philosophies on Ethical Intentions in Selling Situations: Evidence From Turkish, Thai, and American Businesspeople. [REVIEW] Journal of Business Ethics 106 (2):229-241.score: 444.0
    The goals of this study are to test a pattern of ethical decision making that predicts ethical intentions of individuals within corporations based primarily on the ethical values embedded in corporate culture, and to see whether that model is generally stable across countries. The survey instrument used scales to measure the effects of corporate ethical values, idealism, and relativism on ethical intentions of Turkish, Thai, and American businesspeople. The samples include practitioner members of (...)
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  23. Janet Marta, Anusorn Singhapakdi, Dong-Jin Lee, Sebnem Burnaz, Y. Ilker Topcu, M. G. Serap Atakan & Tugrul Ozkaracalar (2012). The Effects of Corporate Ethical Values and Personal Moral Philosophies on Ethical Intentions in Selling Situations: Evidence From Turkish, Thai, and American Businesspeople. [REVIEW] Journal of Business Ethics 106 (2):229 - 241.score: 444.0
    The goals of this study are to test a pattern of ethical decision making that predicts ethical intentions of individuals within corporations based primarily on the ethical values embedded in corporate culture, and to see whether that model is generally stable across countries. The survey instrument used scales to measure the effects of corporate ethical values, idealism, and relativism on ethical intentions of Turkish, Thai, and American businesspeople. The samples include practitioner members of (...)
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  24. Barbara Arel, Cathy A. Beaudoin & Anna M. Cianci (2012). The Impact of Ethical Leadership, the Internal Audit Function, and Moral Intensity on a Financial Reporting Decision. Journal of Business Ethics 109 (3):351-366.score: 440.8
    Two elements of corporate governance—the strength of ethical executive leadership and the internal audit function (IAF hereafter)—provide guidance to accounting managers making decisions involving uncertainty. We examine the joint effect of these two factors, manipulated at two levels (strong, weak), in an experiment in which accounting professionals decide whether to book a questionable journal entry (i.e., a journal entry for which a reasonable business case can be made but there is no supporting documentation). We find that (...) leadership and the IAF interact to determine the likelihood that accountants book the entry. Specifically, accountants are less likely to book a questionable journal entry when there is a weak ethical leader and a strong IAF compared to all other conditions. In addition, we find that accountants question the appropriateness and ethicalness of the request to book an undocumented journal entry more in the weak ethical leader and strong IAF condition than in the other conditions. These results suggest that the IAF has a different impact on financial reporting decisions depending on the ethicalness of executive leadership and that a strong IAF may cause accountants to question the appropriateness and ethicalness of an undocumented journal entry when combined with weak ethical leadership. We also find that the interactive effect of ethical leadership and the IAF on an accountant’s decision is fully mediated by his/her perception of the moral intensity of the issue. Thus, accountants, who perceive greater moral intensity associated with booking the entry, are less willing to do so. (shrink)
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  25. Alan Lovell (2002). Ethics as a Dependent Variable in Individual and Organisational Decision Making. Journal of Business Ethics 37 (2):145 - 163.score: 438.4
    This paper draws upon a recently completed research study of the responses of accountants and HR professionals to actual issues at work that had posed them ethical qualms. The study sought to get beyond ethical reasoning about hypothetical scenarios and to address issues of actual behaviour, focusing upon the interviewees explanations of these behaviours. In general terms there was an observable difference between the attitudes and behaviours of accountants and HR professions, but not in the simple, stereotypical sense. (...)
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  26. Brenda Sutton (ed.) (1993). The Legitimate Corporation: Essential Readings in Business Ethics and Corporate Governance. Blackwell Business.score: 438.4
     
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  27. Kevin Gibson (2007). Ethics and Business: An Introduction. Cambridge University Press.score: 429.6
    In this lively undergraduate textbook, Kevin Gibson explores the relationship between ethics and the world of business, and how we can serve the interests of both. He builds a philosophical groundwork that can be applied to a wide range of issues in ethics and business, and shows readers how to assess dilemmas critically and work to resolve them on a principled basis. Using case studies drawn from around the world, he examines topics including stakeholder responsibilities, sustainability, corporate social responsibility, (...)
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  28. Noel M. Cowell (ed.) (2007). Ethical Perspectives for Caribbean Business. Arawak.score: 429.6
     
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  29. Stephen M. Goldman (2008). Temptations in the Office: Ethical Choices and Legal Obligations. Praeger.score: 429.6
     
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  30. Silke Machold, Pervaiz K. Ahmed & Stuart S. Farquhar (2008). Corporate Governance and Ethics: A Feminist Perspective. [REVIEW] Journal of Business Ethics 81 (3):665 - 678.score: 422.4
    The mainstream literature on corporate governance is based on the premise of conflicts of interest in a competitive game played by variously defined stakeholders and thus builds explicitly and/or implicitly on masculinist ethical theories. This article argues that insights from feminist ethics, and in particular ethics of care, can provide a different, yet relevant, lens through which to study corporate governance. Based on feminist ethical theories, the article conceptualises a governance model that is (...)
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  31. Terence Jackson (2011). International Management Ethics: A Critical, Cross-Cultural Perspective. Cambridge University Press.score: 417.6
    What can we learn about management ethics from other cultures and societies? In this textbook, cross-cultural management theory is applied and made relevant to management ethics. To help the reader understand different approaches that global businesses can take to operate successfully and ethically, there are chapters focusing on specific countries and regions. As well as giving the wider geographical, political and cultural contexts, the book includes numerous examples in every chapter to help the reader critique universal assumptions of what is (...)
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  32. Peter Verhezen (2010). Giving Voice in a Culture of Silence. From a Culture of Compliance to a Culture of Integrity. Journal of Business Ethics 96 (2):187 - 206.score: 416.8
    This article argues that attempting to overcome moral silence in organizations will require management to move beyond a compliance-oriented organizational culture toward a culture based on integrity. Such cultural change is part of good corporate governance that aims to steer an organization to enhance creativity and moral excellence, and thus organizational value. Governance mechanisms can be either formal or informal. Formal codes and other internal formal regulations that emphasize compliance are necessary, although informal mechanisms that (...)
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  33. E. Günter Schumacher & David M. Wasieleski (2013). Erratum To: Institutionalizing Ethical Innovation in Organizations: An Integrated Causal Model of Moral Innovation Decision Processes. [REVIEW] Journal of Business Ethics 113 (1):181-182.score: 406.4
    This article answers several calls—coming as well from corporate governance practitioners as from corporate governance researchers—concerning the possibility of complying simultaneously with requirements of innovation and ethics. Revealing the long-term orientation as the variable which permits us to link the principal goal of organization, being “survival,” with innovation and ethic, the article devises a framework for incorporating ethics into a company’s processes and strategies for innovation. With the principal goal of organizations being “survival” in the long-term, (...)
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  34. David de Cremer & Ann E. Tenbrunsel (eds.) (2011). Behavioral Business Ethics: Shaping an Emerging Field. Routledge Academic.score: 405.6
     
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  35. Don Welch (1994). Conflicting Agendas: Personal Morality in Institutional Settings. Pilgrim Press.score: 405.6
     
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  36. Matthias Philip Huehn (2008). Unenlightened Economism: The Antecedents of Bad Corporate Governance and Ethical Decline. [REVIEW] Journal of Business Ethics 81 (4):823 - 835.score: 396.0
    The paper expands on Goshal’s criticism of what management as a scientific discipline teaches and the effects on managerial and societal ethics. The main argument put forward is that the economisation of management has a detrimental effect on the practice of management and on society in large. The ideology of economism is described and analysed from an epistemological perspective. The paper argues that the economisation of management not only introduces the problems of economics (three are identified and discussed) but destroys (...)
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  37. Surendra Arjoon (2006). Striking a Balance Between Rules and Principles-Based Approaches for Effective Governance: A Risks-Based Approach. [REVIEW] Journal of Business Ethics 68 (1):53 - 82.score: 382.4
    Several recent studies and initiatives have emphasized the importance of a strong ethical organizational DNA (ODNA) to create and promote an effective corporate governance culture of trust, integrity and intellectual honesty. This paper highlights the drawbacks of an excessively heavy reliance on rules-based approaches that increase the cost of doing business, overshadow essential elements of good corporate governance, create a culture of dependency, and can result in legal absolutism. The paper makes the case that the (...)
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  38. Marie Rama (2012). Corporate Governance and Corruption: Ethical Dilemmas of Asian Business Groups. [REVIEW] Journal of Business Ethics 109 (4):501-519.score: 375.6
    This study looks at how the corporate governance of family-owned business groups, the most dominant form of private sector organising in Asia, deals with different forms of corruption during the course of common business transactions. As a part of an ethnographic study conducted in 2007 to look at the impact of corporate governance reforms in the Philippines, one of the emergent themes from the study was the presence of significant corruption in the business environment of the (...)
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  39. Sirkku Hellsten & Chris Mallin (2006). Are 'Ethical' or 'Socially Responsible' Investments Socially Responsible? Journal of Business Ethics 66 (4):393 - 406.score: 375.2
    In this article we discuss whether it pays to invest ethically. Our aim is to examine corporate social responsibility from philosophical, moral and practical points of views. We focus on two main issues related to ethical investments. Firstly we discuss the moral dilemma of how capitalism has changed its shape in today’s world and from ‘blaming the business’ there is a general attempt to use the markets to promote ethics values and corporate social responsibility. Secondly, (...)
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  40. Tibor R. Machan (2007). The Morality of Business: A Profession for Human Wealthcare. Springer.score: 371.4
    Government interference in free enterprise is growing. Should they intercede in business ethics and corporate responsibility; and if so, to what extent? The Morality of Business: A Profession for Human Wealthcare goes beyond the utilitarian case in discussing the various elements of business ethics, social policy, job security, outsourcing, government regulation, stakeholder theory, advertising and property rights. "Professor Machan has done it again! Profit seeking behavior by business is ethical and prudent, but it only can be ethical (...)
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  41. Donald A. Brown (2013). Climate Change Ethics: Navigating the Perfect Moral Storm. Routledge.score: 370.0
    Part 1. Introduction -- Introduction: Navigating the Perfect Moral Storm in Light of a Thirty-Five Year Debate -- Thirty-Five Year Climate Change Policy Debate -- Part 2. Priority Ethical Issues -- Ethical Problems with Cost Arguments -- Ethics and Scientific Uncertainty Arguments -- Atmospheric Targets -- Allocating National Emissions Targets -- Climate Change Damages and Adaptation Costs -- Obligations of Sub-national Governments, Organizations, Businesses, and Individuals -- Independent Responsibility to Act -- Part 3. The Crucial Role of (...)
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  42. A. Pablo Iannone (ed.) (1987). Contemporary Moral Controversies in Technology. Oxford University Press.score: 369.6
    As space satellites orbit the earth on a regular basis and scientists find more sophisticated ways to splice genes, we are all faced with the responsiblity of reconciling the lengths to which technology must comply with morality. This book presents a variety of moral controversies of concern in this day and age of technological advancement. The contributors study a wide range of relevant topics such as: current technological development and the ethical inquiries it prompts; risk-cost benefit analysis and (...)
     
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  43. Carla Millar & Eve Poole (eds.) (2010). Ethical Leadership: Global Challenges and Perspectives. Palgrave Macmillan.score: 369.6
    Ethical leadership in a global world, and a roadmap to the book -- Corporate psychopaths -- CEOs and corporate social performance -- CEOs and financial misreporting -- Life at the sharp end -- Inclusive leadership in Nicaragua and the DRC -- A new ideal leadership profile for Romania -- Virtue-based leadership in the UK and Nigeria -- Chinese folk wisdom : leading with traditional values -- Leading ethically : what helps and what hinders -- Beyond compliance -- (...)
     
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  44. Michael John McNamee & Scott Fleming (2007). Ethics Audits and Corporate Governance: The Case of Public Sector Sports Organizations. [REVIEW] Journal of Business Ethics 73 (4):425 - 437.score: 362.0
    This article presents a theorized and conceptually informed method for the undertaking of an ethics audit organization. At an operational level, the overall integrity of an organization, it is argued, may be evaluated through the application of a conceptual frame-work that embraces the inter-related themes of individual responsibility, social equity and political responsibility. Finally, a method is presented for ethics audit which was developed in the auditing of a national public sector sports organization: sportscotland. This emphasizes the significance of key (...)
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  45. Jinhan Pae & Tae Hee Choi (2011). Corporate Governance, Commitment to Business Ethics, and Firm Valuation: Evidence From the Korean Stock Market. [REVIEW] Journal of Business Ethics 100 (2):323 - 348.score: 360.6
    A variety of stakeholders have long been interested in the factors that are related to firm valuation. This article investigates why companies with more comprehensive corporate governance (CG) have a value premium over companies with less comprehensive CG. We posit and find that the cost of equity capital (COC) decreases with the strength of CG, suggesting that the value premium stems from the lower COC for more comprehensive CG. We also find that the COC is lower for companies (...)
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  46. John Roberts (2001). Corporate Governance and the Ethics of Narcissus. Business Ethics Quarterly 11 (1):109-127.score: 358.4
    This paper offers an extended critique of the proliferation of talk and writing of business ethics in recent years. FollowingLevinas, it is argued that the ground of ethics lies in our corporeal sensibility to proximate others. Such moral sensibility, however, isreadily blunted by a narcissistic preoccupation with self and securing the perception of self in the eyes of powerful others. Drawing upon a Lacanian account of the formation of the subject, and a Foucaultian account of the workings of disciplinary (...)
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  47. Timothy Pinghsun Huang, Jacquelyn Sue Moffitt J. Louwers & Yan Zhang (2008). Ethical Management, Corporate Governance, and Abnormal Accruals. Journal of Business Ethics 83 (3).score: 341.4
    Recent research has linked the reduction of abnormal accruals to corporate governance metrics. The results of these studies, however, are based on samples taken from periods prior to promulgated board independence requirements. In other words, during this time period, management not only had discretion over accounting accruals, but also significant influence over the choice of membership on the board of directors. This study suggests that ethical management practices may be a correlated omitted variable in these studies, thus (...)
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  48. Cristina Brandão, Guilhermina Rego, Ivone Duarte & Rui Nunes (2013). Social Responsibility: A New Paradigm of Hospital Governance? [REVIEW] Health Care Analysis 21 (4):390-402.score: 338.4
    Changes in modern societies originate the perception that ethical behaviour is essential in organization’s practices especially in the way they deal with aspects such as human rights. These issues are usually under the umbrella of the concept of social responsibility. Recently the Report of the International Bioethics Committee of UNESCO on Social Responsibility and Health has addressed this concept of social responsibility in the context of health care delivery suggesting a new paradigm in hospital governance. The objective (...)
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  49. Neil C. Herndon, John P. Fraedrich & Quey-Jen Yeh (2001). An Investigation of Moral Values and the Ethical Content of the Corporate Culture: Taiwanese Versus U.S. Sales People. [REVIEW] Journal of Business Ethics 30 (1):73 - 85.score: 333.0
    An empirical study using two ethics-related and three sales force outcome variables was conducted in Taiwan and compared to an existing U.S. sample. Across the two national cultures, individual perceptions of corporate ethics appears to be a more direct determinant of organizational commitment than individual moral values. Differences between the two national cultures were found in ethics perception as it relates to moral values, job satisfaction, and turnover intention. Explanations for the differences are discussed.
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  50. Avshalom M. Adam & Mark S. Schwartz (2009). Corporate Governance, Ethics, and the Backdating of Stock Options. Journal of Business Ethics 85 (1):225 - 237.score: 330.6
    Backdating of stock options is an example of an agency problem. It has emerged despite all the measures (i.e., new regulations and additional corporate governance mechanisms) aimed at addressing such problems? Beyond such negative controlling measures, a more positive empowering approach based on ethics may also be necessary. What ethical measures need to be taken to address the agency problem? What values and norms should guide the board of directors in protecting the shareholders' interests? To examine these (...)
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