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  1. Morality of Lobbying for Tax Benefits: A Kantian Perspective.Anne Van de Vijver - 2021 - Journal of Business Ethics 181 (1):57-68.
    AbstractMultinationals’ aggressive tax lobbying that involves free-riding behaviour and results in disproportional benefits to the disadvantage of other taxpayers, is problematic for several reasons. Such lobbying undermines the legitimacy of tax legislation and has a negative impact on trust in the tax system. Based on Immanuel Kant’s ethical theory, this article first suggests a new normative basis for a moral duty that requires multinationals and their leaders to be transparent about their political activities and tax lobbying. Next, it introduces a (...)
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  • A Comparative Study of Ethical Perceptions of Managers and Non–Managers.Noel Y. M. Siu & Kit-Chun Joanna Lam - 2009 - Journal of Business Ethics 88 (S1):167 - 183.
    This study provides a comparison of the ethical perceptions of managers and non-managers, including professionals, teachers, sales persons and clerks, as well as technical and plant workers. Data of working individuals were collected in Hong Kong in the form of questionnaires which contain vignettes of questionable ethical issues. Factor analysis was used to identify the major ethical dimensions which were then used as the basis of comparison. Regression analyses were used to study the effect of various variables on ethical perceptions (...)
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  • A Comparative Study of Ethical Perceptions of Managers and Non-Managers.Noel Y. M. Siu & Kit-Chun Joanna Lam - 2009 - Journal of Business Ethics 88 (S1):167-183.
    This study provides a comparison of the ethical perceptions of managers and non-managers, including professionals, teachers, sales persons and clerks, as well as technical and plant workers. Data of working individuals were collected in Hong Kong in the form of questionnaires which contain vignettes of questionable ethical issues. Factor analysis was used to identify the major ethical dimensions which were then used as the basis of comparison. Regression analyses were used to study the effect of various variables on ethical perceptions (...)
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  • Individual Actions and Corporate Moral Responsibility: A (Reconstituted) Kantian Approach.Tobey Scharding - 2019 - Journal of Business Ethics 154 (4):929-942.
    This paper examines the resources of Kantian ethics to establish corporate moral responsibility. I defend Matthew Altman’s claim that Kantian ethics cannot hold corporations morally responsible for corporate malfeasance. Rather than following Altman in interpreting this inability as a reason not to use Kantian ethics, however, I argue that the Kantian framework is correct: business ethicists should not seek to hold corporations morally responsible. Instead, they should use Kantian resources to criticize the actions of individual businesspeople. I set forth a (...)
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  • AI Recruitment Algorithms and the Dehumanization Problem.Megan Fritts & Frank Cabrera - 2021 - Ethics and Information Technology (4):1-11.
    According to a recent survey by the HR Research Institute, as the presence of artificial intelligence (AI) becomes increasingly common in the workplace, HR professionals are worried that the use of recruitment algorithms will lead to a “dehumanization” of the hiring process. Our main goals in this paper are threefold: i) to bring attention to this neglected issue, ii) to clarify what exactly this concern about dehumanization might amount to, and iii) to sketch an argument for why dehumanizing the hiring (...)
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  • Virtuous individuals, organizations and political economy: A new age theological alternative to capitalism. [REVIEW]Denis Collins - 2000 - Journal of Business Ethics 26 (4):319 - 340.
    With the dramatic collapse of bureaucratic dictatorial socialism, Business Ethicists need an antithesis to capitalism to enrich our reformist writings. Reliance on self-regulation and requesting that business executives behave in a socially responsible manner are necessary, but not sufficient, conditions for creating a "good society." The purpose of this article is to introduce readers to the works of two new age theologians – Neale Donald Walsch and Reverend Sun Myung Moon – who offer an alternative vision and paradigm for understanding (...)
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  • Organizational Factors Encouraging Ethical Decision Making: An Exploration into the Case of an Exemplar.Shannon Bowen - 2004 - Journal of Business Ethics 52 (4):311-324.
    What factors in the organizational culture of an ethically exemplary corporation are responsible for encouraging ethical decision making? This question was analyzed through an exploratory case study of a top pharmaceutical company that is a global leader in ethics. The participating organization is renowned in public opinion polls of ethics, credibility, and trust. This research explored organizational culture, communication in issues management and public relations, management theory, and deontological or utilitarian moral philosophy as factors that might encourage ethical analysis. Our (...)
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  • Social Desirability Response Bias, Gender, and Factors Influencing Organizational Commitment: An International Study.Richard A. Bernardi & Steven T. Guptill - 2008 - Journal of Business Ethics 81 (4):797-809.
    This research is an extension of Walker Information’s (Business Ethics: Ethical Decision Making and Cases, pp. 235–255, 1999) study on employees’ job attitudes that was conducted exclusively in the United States. Walker Information found that the reputation of the organization, fairness at work, care, and concern for employees, trust in employees, and resources available at work were important factors in an employee’s decision to remain with his or her company. Our sample includes 713 students from seven countries: Canada, Colombia, Ecuador, (...)
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