This paper extends the discussion of business ethics by examining the issue of corruption, its definition, the solutions being proposed for dealing with it, and the ethical perspectives underpinning these proposals. The paper’s findings are based on a review of association, think-tank, and academic reports, books, and papers dealing with the topic of corruption, as well as the pronouncements, websites, and position papers of a number of important global organizations active in the fight. These organizations include the World Bank, the (...) International Monetary Fund, the Organization for Economic Co-operation and Development, Transparency International, USAID, the United Nations, the International Chamber of Commerce, the Organization of American States, and the Council of Europe. Our discussion departs from prior analyses by adopting a Foucaultian theoretical framing and by incorporating insights found in the virtue ethics literature. Implications are provided for international business organizations. (shrink)

The current study examines the micro-linguistic details of Twitter responses to the whistleblower-initiated publication of the Panama Papers. The leaked documents contained the micro-details of tax avoidance, tax evasion, and wealth accumulation schemes used by business elites, politicians, and government bureaucrats. The public release of the documents on April 4, 2016 resulted in a groundswell of Twitter and other social media activity throughout the world, including 161,036 Spanish-language tweets in the subsequent 5-month period. The findings illustrate that the responses were (...) polyvocal, consisting a collection of overlapping speech genres with varied thematic topics and linguistic styles, as well as differing degrees of calls for action and varying amounts of illocutionary force. The analysis also illustrates that, while the illocutionary force of tweets is somewhat associated with the adoption of a prosaic and vernacular ethical stance as well as with demands for action, these types of voicing behaviors were not present in the majority of the tweets. These results suggest that, while social media platforms are a popular site for collective forms of voicing activities, it is less certain that these collective stakeholder voices necessarily result in forceful accountability demands that spill out of the communication medium and thus serve as an impulse for positive social change. (shrink)

Social media is changing social accountability practices. The release of the Panama Papers on April 3, 2016 by the International Consortium of Investigative Journalists (ICIJ) unleashed a tsunami of over 5 million tweets decrying corrupt politicians and tax-avoiding business elites, calling for policy change from governments, and demanding accountability from corporate and private tax avoiders. The current study uses 297,000+ original English-language geo-codable tweets with the hashtags #PanamaGate, #PanamaPapers, or #PanamaLeaks to examine the trajectory of Twitter-based social accountability conversations and (...) the potential for the emergence of a longer-term social accountability user network. We propose that it is the combination of financial inscriptions and evaluative ethical utterances that incite and sustain social accountability conversations and social accountability networks. Financial inscriptions simultaneously remind audiences of both the information event that fomented the initial public reaction and the monetary magnitude of the event. Value-based ethical messaging, in turn, enunciates an ethical stance that simultaneously evaluates existing practices and emphasizes the need for accountability. It is the combining of these two types of messaging that helps to construct and sustain a normative narrative about social accountability. The results illustrate how the repetition and re-working of these two forms of messaging facilitated the construction of a normative narrative that coalesced into a social accountability network which persisted beyond the initial Panama Paper information event and which was re-activated in 2017 when the ICIJ published the Paradise Papers. (shrink)

This study examines the 3.5 m+ English-language original tweets that occurred during the 2011 Occupy Wall Street protests. Starting from previous research, we analyze how character terms such as “the banker,” “politician,” “the teaparty,” “GOP,” and “the corporation,” as well as concept terms such as “ethics,” “fairness,” “morals,” “justice,” and “democracy” were used by individual participants to respond to the Occupy Wall Street events. These character and concept terms not only allowed individuals to take an ethical stance but also accumulated (...) into a citizen’s narrative about social accountability. The analysis illustrates how the centrality of the different concepts and characters in the conversation changed over time as well as how the concepts ethics, morals, fairness, justice, and democracy participated within the conversation, helping to amplify the ethical attributes of different characters. These findings contribute to our understanding of how demands for social accountability are articulated and change over time. (shrink)

This article examines four leading multi-stakeholder labour monitoring organizations. All operating in the maquiladora industry, these organizations are viewed in light of the growing global trend toward industry self-regulation, or what has been referred to as the 'global out-sourcing of regulation'. Their Board compositions, codes of conduct and monitoring and enforcement strategies are all examined as a means of tentatively positioning these organizations along an 'egoist-instrumentalist-moralist' ethical culture continuum. Such a framing provides insights into the perceived salience of these organizations' (...) broader stakeholders, the effectiveness of codes of conduct on workplace practices more generally, and the role that ethics plays in the governance and accountability of these increasingly important types of organizations. (shrink)

The ICIJ’s release of the _Panama Papers_ in 2016 opened up a wealth of previously private financial information on the tax avoidance, tax evasion, and wealth concealment activities of politicians, government officials, and their allies. Drawing upon prior accountability and ethics focused research, we utilize a dataset of almost 28 M tweets sent between 2016 and early 2020 to consider the microdetails and overall trajectory of this particular social accountability conversation. The study shows how the publication of previously private financial (...) information triggered a Twitter-based social accountability conversation. It also illustrates how social accountability utterances are intra-textually constructed by the inclusion of social characters, the personal pronoun ‘we,’ and the use of deontic responsibility verbs. Finally, the study highlights how the tweets from this group of participants changed over the longer-term but continued to focus on social accountability topics. The provided analysis contributes to our understanding of social accountability, including how the release of previously private accounting-based financial information can trigger a grassroots social accountability conversation. (shrink)

This study examines how the American Institute of Certified Professional Accountants (AICPA) uses character and concept words to communicate normative narratives to different internal audiences. Our analysis of 552 editorials published in the AICPA’s Journal of Accountancy during the 1916–1973 period illustrates how the AICPA communicated similar yet different normative narratives to firm partners and students. During this time period, the centrality of ethically infused words such as ethics, conduct, and independence not only varied across different time periods but also (...) across different target audiences. The findings draw attention to the importance of considering the audiences for ethical narratives as well as the ways that the intra-textual positioning of concepts and characters allow organizations to speak to slightly different audiences within the same communication medium. (shrink)

The current study examines informal, practitioner-directed ethical discourses within the Canadian CA profession for the 1912–1997 period. Starting from the premise that ethical discourse within practitioner journals are less constrained, more flexible and timely than formal ethical codes in communicating "important" ethical information to the lay membership, we examine: (1) is the CA profession''s current interest in ethics a recent phenomena?, (2) what was meant by the term ethics in earlier periods?, and (3) are current-day ethical discourses a continuation of (...) – or break with – prior discourses? We expect that the analysis provides a necessary historical context for understanding the state of current-day ethical discussions with public accountancy. (shrink)