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  1. A Critical Examination of the AICPA’s New “Conceptual Framework” Ethics Protocol.Albert D. Spalding & Gretchen R. Lawrie - 2019 - Journal of Business Ethics 155 (4):1135-1152.
    What does it look like when an organization tentatively steps away from an exclusively rules-based regime and begins to attend to both rules and principles? What insights and guidance can ethicists and ethical theory offer? This paper is a case study of an organization that has initiated such a transition. The American Institute of Certified Public Accountants has begun a turn toward the promotion of ethical principles and best practices by adding a “conceptual framework” to its existing Code of Professional (...)
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  • Adam Smith’s Philosophy of Science: Economics as Moral Imagination.Matthias P. Hühn - 2019 - Journal of Business Ethics 155 (1):1-15.
    The paper takes a fresh look at two essays that Adam Smith wrote at the very beginning of his career. In these essays, Smith explains his philosophy of science, which is social constructivist. A social constructivist reading of Smith strengthens the scholarly consensus that The Wealth of Nations needs to be interpreted in light of the general moral theory he explicates in The Theory of Moral Sentiments, as the two essays and TMS stress the importance of the same concepts: e.g., (...)
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  • Evolutionary Economics, Responsible Innovation and Demand: Making a Case for the Role of Consumers.Michael P. Schlaile, Matthias Mueller, Michael Schramm & Andreas Pyka - 2018 - Philosophy of Management 17 (1):7-39.
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  • Beyond the Opposition Between Altruism and Self-Interest: Reciprocal Giving in Reward-Based Crowdfunding.Kévin André, Sylvain Bureau, Arthur Gautier & Olivier Rubel - 2017 - Journal of Business Ethics 146 (2):313-332.
    Increasingly, frontiers between business and philanthropy seem to be blurred. Reward-Based Crowdfunding platforms contribute to this blurring of lines since they propose funders to support both for-profit and philanthropic projects. Our empirical paper explores the case of Ulule, the leading crowdfunding platform in Europe. Our results, based on a statistical analysis of more than 3000 projects, show that crowdfunding platforms foster specific kinds of relationships relying on reciprocal giving, beyond the usual opposition between altruistic and selfish motivations. We use the (...)
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  • Leaving the Road to Abilene: A Pragmatic Approach to Addressing the Normative Paradox of Responsible Management Education.Dirk C. Moosmayer, Sandra Waddock, Long Wang, Matthias P. Hühn, Claus Dierksmeier & Christopher Gohl - forthcoming - Journal of Business Ethics:1-20.
    We identify a normative paradox of responsible management education. Business educators aim to promote social values and develop ethical habits and socially responsible mindsets through education, but they attempt to do so with theories that have normative underpinnings and create actual normative effects that counteract their intentions. We identify a limited conceptualization of freedom in economic theorizing as a cause of the paradox. Economic theory emphasizes individual freedom and understands this as the freedom to choose from available options. However, conceptualizing (...)
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  • Money and the Commons: An Investigation of Complementary Currencies and Their Ethical Implications.Camille Meyer & Marek Hudon - forthcoming - Journal of Business Ethics:1-16.
    The commons is a concept increasingly used with the promise of creating new collective wealth. In the aftermath of the economic and financial crises, finance and money have been criticized and redesigned to serve the collective interest. In this article, we analyze three types of complementary currency systems: community currencies, inter-enterprise currencies, and cryptocurrencies. We investigate whether these systems can be considered as commons. To address this question, we use two main theoretical frameworks that are usually separate: the “new commons” (...)
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  • The Unreality Business - How Economics Became Anti-Philosophical.Matthias P. Hühn - 2015 - Philosophy of Management 14 (1):47-66.
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