11 found
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  1. Moral Discourse and Corporate Social Responsibility Reporting.MaryAnn Reynolds & Kristi Yuthas - 2008 - Journal of Business Ethics 78 (1-2):47 - 64.
    This paper examines voluntary corporate social responsibility (CSR) reporting as a form of moral discourse. It explores how alternative stakeholder perspectives lead to differing perceptions of the process and content of responsible reporting. We contrast traditional stakeholder theory, which views stakeholders as external parties having a social contract with corporations, with an emerging perspective, which views interaction among corporations and constituents as relational in nature. This moves the stakeholder from an external entity to one that is integral to corporate activity. (...)
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  2.  76
    Corporate Social Performance, Stakeholder Orientation, and Organizational Moral Development.Jeanne M. Logsdon & Kristi Yuthas - 1997 - Journal of Business Ethics 16 (12-13):1213-1226.
    This article begins with an explanation of how moral development for organizations has parallels to Kohlberg's categorization of the levels of individual moral development. Then the levels of organizational moral development are integrated into the literature on corporate social performance by relating them to different stakeholder orientations. Finally, the authors propose a model of organizational moral development that emphasizes the role of top management in creating organizational processes that shape the organizational and institutional components of corporate social performance. This article (...)
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  3.  40
    Communicative Action and Corporate Annual Reports.Kristi Yuthas, Rodney Rogers & Jesse F. Dillard - 2002 - Journal of Business Ethics 41 (1-2):141 - 157.
    Annual reports are an important element in the genre of corporate public discourse. The reporting practices mandated by the Securities and Exchange Commission for all publicly traded corporations are intended to render the annual reports a legitimate and trustworthy medium through which management communicates information related to the financial performance of the firm. The following discussion represents an inaugural attempt to investigate the ethical characteristics of the discourse found in corporate annual reports using Habermas' principles of communicative action. In preparing (...)
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  4.  34
    Ethical Audit Decisions: A Structuration Perspective. [REVIEW]Jesse F. Dillard & Kristi Yuthas - 2002 - Journal of Business Ethics 36 (1-2):49 - 64.
    The public accounting profession has long relied on its reputation for integrity and veracity as justification for its professional status and monopoly privilege predicated on claims of acting in the public interest. If such status and privilege are to be justified and sustained, serious consideration of what constitutes ethical behavior, how such behavior is motivated as well as an explicit recognition of the rights and interests of affected parties constitutes an ethical imperative for the profession. Traditionally, work on ethics and (...)
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  5.  17
    The Accounting Profession: Substantive Change and/or Image Management.Rodney K. Rogers, Jesse Dillard & Kristi Yuthas - 2005 - Journal of Business Ethics 58 (1-3):159-176.
    . The accounting profession’s image and reputation is built upon the members of the profession acting with the “highest sense of integrity” in “the public interest” (AICPA, 2003, www.aicpa.org/about). The Enron debacle initiated the latest crisis facing the profession regarding its image and reputation. The American Institute of Certified Public Accountants (AICPA) is the largest professional body representing the accounting profession and the one to which regulators have looked in establishing and upholding professional standards relating to the public practice of (...)
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  6.  26
    It'sonly Words -- Impacts of Information Technology on Moral Dialogue.Bruce Drake, Kristi Yuthas & Jesse F. Dillard - 2000 - Journal of Business Ethics 23 (1):41-59.
    New forms of information technology, such as email, webpages and groupware, are being rapidly adopted. Intended to improve efficiency and effectiveness, these technologies also have the potential to radically alter the way people communicate in organizations. The effects can be positive or negative. This paper explores how technology can encourage or discourage moral dialogue -- communication that is open, honest, and respectful of participants. It develops a framework that integrates formal properties of ideal moral discourse, based on Habermas' theory of (...)
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  7.  23
    A Responsibility Ethics for Audit Expert Systems.Jesse F. Dillard & Kristi Yuthas - 2001 - Journal of Business Ethics 30 (4):337 - 359.
    To effectively pursue ethical action, the business community must recognize that the fundamental form of human association is not the "social contract" into which persons enter as atomic individuals, making partial commitments to each other for the purpose of gaining limited common ends or of satisfying certain laws. The fundamental form of human association is rather the face to face community in which ongoing commitments are the rule and in which aspects of every individual''s experience are conditioned by the continuing (...)
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  8.  18
    Ethical Development of Advanced Technology: A Postmodern Stakeholder Perspective. [REVIEW]Kristi Yuthas & Jesse F. Dillard - 1999 - Journal of Business Ethics 19 (1):35 - 49.
    Zygmunt Bauman is arguably the most well-known theorist in postmodern ethics. He argues that to develop and enforce universal ethical laws or codes leads to an abdication of individual moral responsibility. Actors rely on external rules and a rational consideration of costs and benefits rather than on moral impulse. In order to recognize and act upon moral impulse, the moral agent must both recognize and understand the Other. We operationalize these ideas, applying them to the development of advanced information technology (...)
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  9.  26
    Beyond Agency and Structure: Triple-Loop Learning. [REVIEW]Kristi Yuthas, Jesse F. Dillard & Rodney K. Rogers - 2004 - Journal of Business Ethics 51 (2):229-243.
    With the demise of Andersen, LLP and new legislation that puts an end to self-governance in public accounting, the effectiveness of current models of accounting ethics have been seriously called into question. We argue that the profession suffers from fundamental limitations in its ethical framework that makes it impossible to effectively address ongoing ethical problems. The dominant representation of professional behavior is an agency model of ethics, in which the ultimate responsibility for identifying and dealing with ethical dilemmas resides with (...)
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  10. A Responsibility-Based Approach to the Development of Expert Systems.Jesse F. Dillard & Kristi Yuthas - 1996 - Proceedings of the International Association for Business and Society 7:351-360.
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  11.  14
    Teaching Ethical Decision Making: Adding a Structuration Dimension.Kristi Yuthas & Jesse F. Dillard - 1999 - Teaching Business Ethics 3 (4):337-359.
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