Conference Abstracts and

Speaker Biographies

The 21st International Vincentian Business Ethics

Conference - October 29th to November 1st 2014

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TABLE OF CONTENTS

Featured Speakers Business Ethics and Corporate Governance- chicken or egg? Patricia Barker (Dublin City University) 10 The Art of War: The Strategic Use of Ploys and Falsehoods in Business Niamh M. Brennan (University College Dublin) 10 The Reputation of the Catholic Church: Public Virtue in the Eyes of the Beholder Rosa Chun (University College Dublin) 10 Ethical Lobbying in Europe – Can Self-Regulation Work? John Devitt (Transparency Ireland) 11 Ethics and Public Policy: Europe, Values and the Institutionalisation of Ethics Jim Dratwa (European Commission and Woodrow Wilson Center) 12 Ethics and the Troika - Countries in Crisis and the Values that Underpin Public Policy. Sean Healy SMA (Social Justice Ireland/All Hallows College) 12 Corporate Responsibility in the Light of Global Values Klaus M. Leisinger (Global Values Alliance) 13 ‘Ethics’ in Ireland: Oxymoronic with ‘Business’, as with so much else 13 Michael Smith (Editor of the Magazine Village)

Parallel Session Speakers Application of Steiner and Steiner`s Countervailing Force Model in Business-Government-Society towards social welfare in emerging economies: The Case of Brazilian Women as Heads of Families Maria Cecilia Coutinho Arruda (EAESP, São Paulo, Brazil) Gabriel Levrini (Faculdades Porto Alegrense, Brazil) 14

State-Induced, Strategic or Toxic? An Ethical Analysis of Tax Avoidance Practices Ann Marie Bennett (Maynooth University) Simone de Colle (IESEG School of Management, LEM-CNRS, Paris) 15

Challenges to Postindustrial Capitalism David Bevan (CEIBS Shanghai, China) Patricia Werhane (DePaul University, USA) 16 Before Research Goes to Public: Understanding Moral Decision Making Among Marketing Researchers Iva Bimpli (Sheffield University UK) Kyoko Fukukawa (Bradford University UK) Nina Reynolds (Southampton University UK) 17 Corporate Mitzvahs: the Use of Corporations to Promote the Religious Interests of their Owners 18 Ellen K Boegel (St John’s University NY, USA) Chantal Hogreul (AIGI, Italy)

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Leave No Trace Brenda Bowyer (DePaul University, USA) 18 Implications from Business Practice for Ethics in Public Life 19 Cathal M. Brugha (University College Dublin) Towards a Meaningful Conversation on the Philosophical Assumptions Surrounding Big Data 20 Angelo Carrascoso (Redlands University, California, USA) Kimberly Cass (Redlands University, California, USA) Multiple Perspectives of Stewardship: A Responsible Leadership Approach for the 21st Century 21 Mitch Casselman (St John’s University, NY, USA) Linda Sama (St John’s University, NY, USA) Abraham Stefanidis (St John’s University, NY, USA) The Importance of Listening to Marginalized Stakeholders 22 Rashedur Chowdhury (University College Dublin) Stelios Zyglidopoulos (University of Glasgow, UK) Ethics Beyond the Classroom: Restoring Trust (Special Case Studies from Capstone UCD EMBA Project) 23 Rosa Chun (University College Dublin) Promoting Good Wealth: CST and the Link between Wealth, Well-Being and Poverty Alleviation 25 Charles M. A. Clark (St John’s University, NY, USA) Overcoming Privilege in Media Content: The Role of ‘on the Ground’ Documentaries 26 Kim Clark (DePaul University, USA) Brenda Bowyer (DePaul University, USA) A Blueprint for Trust Restoration 26 Julian Clarke (European Business Ethics Network Ireland) The Wheel of Whistleblowing: Towards a Holistic Model 27 Barbara Culiberg (University of Ljubljana, Slovenia) Katarina Mihelic (University of Ljubljana, Slovenia) Too Big to Jail 28 Tom Cunningham (DePaul University /All Hallows College) On the Supposed Moral Agency of Corporations and the Deterioration of the Dignity of Personhood 29 Michelle R. Darnell (University of Florida, USA) Therapy, Enhancement, and the Ethics of Business in Medicine 30 Dr. James J. Delaney ( Niagara University, USA) Dr. David Martin (Mayo Clinic, Rochester, MN, USA)

CSR and the Division of Labor between Corporations and the State 31 Geert Demuijnck (EDHEC Business School, France) The “Ethics” of Sustainability 32 Joseph Desjardins (College of St. Benedict and St. John’s University, Minnesota, USA) Business Ethics and Self-Affection 33 Ghislain Deslandes (ESCP, Paris, France)

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Qualities necessary for Effective Corporate Governance in Catholic Health care 34 Aine Donovan (Dartmouth University, USA) Double Dipping in Public School Districts: The Ethics and Effectiveness of Double-Dipping Superintendents in Public School Districts _ 34 Nina Dorata (St John’s University NY, USA) Cynthia Phillips (St John’s University NY, USA) Joan DiSalvio (Fairleigh Dickinson University, USA) An Ethical Analysis of the Work of Tax Practitioners Jane Frecknall-Hughes (Open University, UK) Peter Moizer (Leeds University, UK) Elaine Doyle (University of Limerick) Barbara Summers (Leeds University, UK) 37 Free Enterprise and Globalization: Shifting the Paradigm with Catholic Social Teaching 38 Robert V. Doyle (California Lutheran University, USA) An Exploration of the Effects of Uncontrolled Social Media on Consumer Perceptions/Responses to Supermarkets’ Corporate Social Responsibility 39 Katherine Dunn (University of Hull, UK) David Harness (University of Hull, UK) Khanyapuss Punjaisri (University of Hull, UK) Gender and Ethics – Then and Now: What Have We Learned? 40 Dawn R. Elm (University of St. Thomas Minneapolis)

Vincentian Social Responsibility for Systemic Change: A Sustainable Development Model for Academic, Business, Government and Civil Society Engagement in Community Development 42 Nonong Atiliano Fajardo (Adamson University, Manila, Philippines) Marco Tavanti (DePaul University, USA) Belinda Conde (Center for Research, Evaluation and Continuing Education, Philippines) A Framework for Analyzing the Ethics of Change 43 from a Strategy-as-Practice Perspective Joyce Falkenberg (University of Agder, Norway) Corporate Bribery versus Cartels - Spot the Differences! 45 Sheilla Ferraz-Luz (Hertfordshire University, UK) Eli Jacobs (Hertfordshire University, UK)

Why Good People Do Bad Things: Viewing Ethics Through the Lens of Film 46 Paul Fiorelli (Xavier University, USA)

A Time to Move on from Crowded Isolation? What Lessons to be Learnt for Business Ethics 47 Susan Foley-Cave (Mater Dei Institute, Dublin City University)

Where Philosophy, Theology, and Ethical Leadership Intersect: Is Stakeholder Thinking Enough? 48 Kenneth E. Goodpaster (University of St Thomas, Minnesota, USA) Michael J. Naughton (University of St Thomas, Minnesota, USA) Trading Zones, Creoles and Collaboration 49 Michael E. Gorman (University of Virginia, USA)

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Ethics in Customer Service: a Pricing Software Case Study 50 Philip Gorman (PROS Pricing, USA) Michael E. Gorman (University of Virginia, USA) Accountability and Organisational Legitimacy 51 Tobias Goessling (Tilburg University, Netherlands) Marty Wareman (Tilburg University, Netherlands) Business Ethics for Businesses and the Agora: Increasing the Impact of Virtue Creation in SMEs on Life in the Public Square 52 J. Brooke Hamilton (University of Louisiana, USA) The Ever-Gnawing Inner Doubt: a Discussion of the Role of Religion in Business Ethics 53 Arnold Haiman (Ethos LLC, Arlington, USA) FPO & NPO Partnerships: Divergent Perceptions of Success 54 Laura Hartman (DePaul University, USA) K. Kathy Dhanda (DePaul University, USA) Marginalization of Migrant Accountants in Canada: Implications for Professional Independence and Ethics 55 Joanne C. Jones (York University, Canada) Kelly Thomson (York University, Canada)

Rebuilding “Social Capital”: An Examination of Ireland’s National Plan on Corporate Social Responsibility in the light of Caritas in Veritate 57 Alan J. Kearns ( Mater Dei Institute, Dublin City University) On the Application of Just War Theory to 58 Hostile Takeovers as a means of Corporate Conflict Resolution Michael Kinsella (University College Dublin) Indirect Ethical Defence of the Market - Justification of Competition 58 by Knight and Röpke and its Impact on the Modern World Mikolaj Klimczak (Wroclaw University of Economics, Poland) Sustainability and the Three Business Leaders 59 Vincent Luizzi (Texas State University, USA)

The Role of the Firm in Society: Different Employee and Organizational Perceptions 60 Ana Machado (AESA, Lisbon, Portugal) & Fatima Carioca (AESA, Lisbon, Portugal) Member-Based Organizations & The New Public Management: Ethical Challenges In The Case Of The Mutualité Française 61 Denis Malherbe (France Business School, Tours) Florent Giordano (University of Tours and University of Orléans, France).

Attorneys’ Use of Deal-Of-The-Day Websites May Violate Rules of Professional Conduct 63 Laura Lee Mannino (St. John’s University, USA)

The ABC’s of Accounting for Social Enterprise: Adapting to Higher Standards 64 Brenda Massetti (St. John’s University, USA)

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Australian Universities - Their Contributive Advantage and Performance as Social Enterprises 65 Morgan P. Miles (University of Tasmania) ,Martie-Louise Verreynne (University of Queensland) Andrew McAuley (Southern Cross University. Australia) & Kevin Hammond (University of Tennessee–Martin, USA) Women Empowerment for Public Engagement: A Vincentian Model for Women Empowerment in Leadership, Community Development and Public Life. 66 Carl Mark B. Miniano (Adamson University, Manila, Philippines) Marco Tavanti (DePaul University, USA) Pamela B. Mantuhac (Adamson University, Manila, Philippines) A Moral Argument for Benefit Corporations as an Alternative to Government Social Services 67 Charles J. Coate (St. Bonaventure University, USA)) Mark C. Mitschow (SUNY Geneseo, USA)) Human Flourishing in a Finite Ecology: How do Today’s Managers Face the Ethical Challenges 67 of the Global Environment. Ron Nahser, Institute for Business and Professional Ethics, De Paul University, USA

Ethical Leadership: the Future of Ethical Leadership in Ireland’s Enterprise Culture 68 Darra Power-Mooney (Millington Pope, Dublin) Ethics and Nanotechnology: Beyond Utilitarianism. 69 Martin Mullins (University of Limerick) Karena Hester (University of Limerick) Framework to Evaluate Choices in Responsible Investment 71 Janne Nikkinen (University of Helsinki, Finland) Riikka Sievänen (University of Helsinki, Finland) Reinhold Niebuhr Gets to Business: How Niebuhr’s “Christian Realism” Can Illuminate the Problems of Business Ethics 72 Scott Paeth (DePaul University, USA)) An Exploration of Gender Dynamics in Media Leadership 73 Mollie Painter-Morland (Nottingham Business School, UK)

Religious Liberty in the Corporate Context: Some Social and Ethical Considerations on Its Scope and Limits 74 Daniel E. Palmer (Kent State University, USA)) The Looming Retirement Crisis and the Impact on the Career Advancement of Younger and Mid-Level Workers 75 Biagio Pilato (St. John’s University NY, USA)) Thomas Anderer (St. John’s University NY, USA)) Am I My Brother’s Keeper? The Sad and Tragic Tale of Two Brothers, $5,000,000, Fiduciary Duties, and the Law. 76 John Clarke (St. John’s University NY, USA)) Biagio Pilato (St. John’s University NY, USA)) Board Gender and CSR 76 Cynthia Phillips &Victoria Shoaf

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An Analysis of Waivers to Firms’ Codes of Ethics: Do the Rules Apply to Executives? 77 Maria Pirrone (St. John's University NY, USA)) Joseph E. Trainor (St. John's University NY, USA)) Ethical Theory and Teaching Business Ethics 78 Michael Pritchard (Western Michigan University, USA)) Elaine Englehardt (Utah Valley University, USA)) Understanding the Perceived Significance of Brands, Labels, and Nutrition Facts in Snacking Buying Decision: the Perspectives of Young Adults 79 Khanyapuss Punjaisri (Hull University Business School UK) David Harness (Hull University Business School UK) The Romantic Road: A Longitudinal Analysis of Social Innovations Arising From a Tourism Enterprise 80 Manuela Rösing Agostini (Unisinos Business School, University of Caxias do Sul, Brazil) Paula Maines da Silva (Unisinos Business School, University of Caxias do Sul, Brazil) Leandro Marcio Langoski (Unisinos Business School, University of Caxias do Sul, Brazil) Social innovation as a Response to Institutional Voids: New Institutional Arrangements for Public Policy Failures 81 Manuela Rösing Agostini (Unisinos Business School, Brazil) Luciana Marques Vieira (Unisinos Business School, Brazil)

Ethics in Public Procurement: Too Honest to Sell, Too Honest To Buy? 83 Eugene Rownan (Mater Dei Institute, Dublin City University) Alan Rownan (Mater Dei Institute, Dublin City University) The Effects of Institutions and Stakeholders on MNOs’ CSR and CSR Communication Strategies in the context of Bangladesh 84 Taposh Roy (Hull Business School, UK) Joanne Cook (Hull Business School, UK) David, R. Harness (Hull Business School, Hull, UK) The 2007-2009 Financial Crisis: An Erosion of Ethics – A Case Study 85 Edward J. Schoen (Rowan University, New Jersey, USA))

From Scandal to Trust: Restoring Confidence through Authentic Gospel Witness 86 Angela Senander (University of St Thomas, Minnesota, USA)) Social Justice Grounding in the U.S. Accounting Profession 87 Vincent J. Shea (St. John’s University NY, USA)) Joseph E. Trainor (St. John’s University NY, USA)) Bobby E. Waldrup (Loyola University, Maryland, USA))

Clarifying Conflicts of Interest in the Accounting Profession 88 Albert D. Spalding, Jr. (Wayne State University, USA)) Nancy W. Spalding (GHD CPAs and Advisors, USA)) Factors that promote peaceful coexistence between community stakeholders and multinational mining companies in the context of gold mining in Ghana 89 Stanford Nartey (Hull Business School, UK)

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Joanne Cook (Hull Business School, UK) David, R. Harness (Hull Business School, Hull, UK) Corporate Speech: Corporate Political Obligation and Climate Change 90 Mary Lynn Stoll (University of Southern Indiana, USA)) Exploring a New Epistemological Ethic for Business and Business Education: A Challenge of Leadership. 91 Dolores (Heffernan) Smith (University College Dublin) New CSR Laws in India: Casting the 2% Net Far and Wide 93 Tushna Thapliyal (Lawyer, Mumbai, India)

Ethics as a Matter of Geography: A Comparative Study of Ethical Dilemmas Experienced by PR Practitioners Online in New Zealand and Israel. 94 Margalit Toledano (University of Waikato, New Zealand) Ruth Avidar ( Max Stern Yezreel Valley College, Israel)

Human Rights in Employment: Definitions, Applications, and Future Prospects 95 Harry Van Buren III (University of New Mexico, USA)) Understanding and Assessing the Political Role of Corporations in Transnational Regimes 96 Bastiaan van der Linden (Radboud University Nijmegen, Netherlands) Wil Martens (Radboud University Nijmegen, Netherlands) MNEs, Ethics, and Religion: Why So WEIRD? 97 Craig VanSandt (University of Northern Iowa, USA)) Matthew Mitchell (Drake University, USA)) Mukesh Sud (Fairfield University, USA)) Beyond Ethics and Compliance – Solving the Ethics and Trust Crisis by Focusing on Building Trustworthy Organizational Systems 97 Patricia Voorhees (Fordham University NY, USA)) Robert Hurley (Fordham University NY, USA)) Towards a Common Basis of Values for International Business Transactions 98 Simon Webley (Research Director, Institute of Business Ethics) Dispersion of Social Entrepreneurship Intentions 99 Harold Welsch (DePaul University, USA)) Barbara Bellar (Lodestar Medical Legal Resources, Ltd. , USA)) Patrick Furey (DePaul University, USA)) The Ethics of Sporting Code Controlled Publishing 100 Jessie Wilkie (Deakin University, Australia) Corporate Governance, Ethics, Trust, and the Profession of Management 101 Gretchen A. Winter (University of Illinois, USA)) Huseyin Leblebici (University of Illinois, USA))

Capitalism and the Environmental Crisis: The Necessity of Retrieving the Christian Critique of Usury 102 Jim Wishloff (University of Lethbridge, Alberta, Canada)

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Global Women Leaders 103 Regina Wentzel Wolfe (Catholic Theological Union, Chicago, USA)) A Tale of Two Moralities: Exploring the Contours and Cross-Cultural Significance of the Morality Internal to the Business Enterprise 104 Daniel Wueste (Clemson University, USA))

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FEATURED SPEAKERS

Business Ethics and Corporate Governance- chicken or egg? Patricia Barker

Dublin City University Corporate Governance is developing as compliance with an increasing burden of codes, rules and regulations, supervised by a growing body of specialist Regulators. Most Corporate Governance Codes specify or imply adherence with high standards of ethics. It may be inferred that compliance with strong, rigorously policed Codes will give rise to more ethical behaviour. However, this paper argues that the opposite is the case and that the business community will better be served by the codification of best ethical practice. Much of the content of Corporate Governance Codes derives from the identification of bad practice and an attempt to prohibit such practice. It is argued that a better approach would be to structure Corporate Governance Codes on best practice, derived from generally accepted good ethical behaviour. Professor Patricia Barker is an Associate Professor of Accounting in DCU. The first Irish woman to attain a doctorate in Accounting, she established a research agenda which includes technical financial accounting, financial reporting to employees and women in the professions. She has published extensively in these areas. She is the current Deputy Chairman of the Institute of Chartered Accountant’s Technical Accounting Board and she represents Ireland on the Accounting Standards Board in London. She has also served on the expert group advising the Department of Finance on government accounting.

The Art of War: The Strategic Use of Ploys and Falsehoods in Business Niamh M. Brennan

University College Dublin This paper examines features of the business world prompting corporate managers to engage in unethical and fraudulent practices. The highly competitive nature of business is characterised as war. ‘‘Appearance and intention are fundamental to the Art of War. Appearance and intention mean the strategic use of ploys, the use of falsehoods to gain what is real’’ (Munenori, 1632). Insights from the literature on impression management and social psychology are used to illustrate the use of ploys and falsehoods in business to gain monetary advantage by some at the expense of others. Professor Niamh Brennan is Michael MacCormac Professor of Management , School of Business, UCD. She qualified as a chartered accountant with KPMG, holds a PhD from the University of Warwick and more recently qualified as a Chartered Director with the Institute of Directors (London). Niamh has published extensively on Financial Reporting, Corporate Governance, Forensic Accounting and Clinic Governance. She has served as Chair of the Accounting group and Associate Dean for Research at the UCD School of Business. Having established the UCD Centre for Corporate Governance in 2002, Niamh plays a leading role in the public discourse in Ireland and internationally on corporate governance.

The Reputation of the Catholic Church: Public Virtue in the Eyes of the Beholder Rosa Chun

University College Dublin

Rarely are the church and business meshed into the same sentence. In the wake of the financial crisis and unethical behavior of corporate executives, companies have lost the trust of the shareholders, customers and the general public. Likewise, the Catholic Church in many parts of the world is suffering from a decline in membership and reputation. Reputation is a perception and feeling held by multiple stakeholders of the entity, and comprised of 5 dimensions of characters: Agreeableness, Competence, Enterprise, Chic, and Ruthlessness. The Reputation Gap theory evidenced

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that companies where the employee view (internal reputation) on the 7 dimensions exceeded the customer view (external reputation) showed ensuing sales growth. Applying the same approach, 1,000 surveys of the reputation of the Catholic Church was conduct amongst four groups – Catholics, non-Catholics, dormant Catholics and priests in the U.K. and Korea. The results indicated that the “Enterprise” dimension (innovative, up to date, and young) drives satisfaction of the priests but priests view of Enterprise was extremely low, and significantly lower than the views held by lay Catholics. On the other hand, Agreeableness (trustworthiness, sincerity, openness and friendliness) drives satisfaction of the dormant Catholics who have not been active in the last three consecutive years. This research offers strategies for restoring reputation and public trust of the Catholic Church. Professor Rosa Chun is Chair in Global Leadership, Reputation and Responsibility at UCD. Prior to joining UCD, Professor Chun was Professor of Corporate Reputation at IMD, Switzerland, and held a Chair in Business Ethics and Corporate Social Responsibility at Manchester Business School, U.K. and she was involved with designing and directing the executive and full-time masters program for corporate communications and reputation management. She has taught globally at CEIBS, Rotterdam School of Management, Bocconi, Lugano, Fudan, and Yonsei University. Professor Chun's research and consultancy work has focused on developing virtue ethics and corporate reputation as a strategic framework for senior management. Her work on reputation gap demonstrates how firms' performance is linked to reputation, leadership and virtues. These findings are based on extensive empirical work with services (Tesco, House of Fraser), IT businesses (Samsung, Sony), and the governmental and non-profit organizations (Police, Health center, Catholic churches). Her work appears in a wide variety of publications including the Strategic Management Journal, Harvard Business Review among others, and was featured in the Financial Times, New York Times, Economist, Marketing Week, Times of India, Chosun Daily and Donga Daily.

Ethical Lobbying in Europe – Can Self-Regulation Work? John Devitt

Transparency Ireland

It is widely acknowledged that lobbying can play an important role in informing public policy and enhancing the quality of government decision making. However, it is also accepted that lobbying can be undertaken to subvert the public interest and unfairly reallocate scarce public resources to serve private interests. Where measures to protect the public interest, such as lobbying regulation, are in place they are often undermined by low rates of compliance and registration. While greater transparency in lobbying appears to be self-evidently desirable, it is also appears that regulation will not work on its own. This paper, written as part of a Transparency International project taking place in 17 European Union countries, will examine existing ethical codes for lobbyists throughout the EU and elsewhere and ask whether such codes and complementary self-regulatory frameworks can promote ethical lobbying. In doings so, it will also explore universal ethical values that can promote good practice in lobbying, and identify principles that may be used to guide lobbyists in ethically influencing public policy. John Devitt is Chief Executive and founder of Transparency International’s (TI) chapter in Ireland. He is leading an international research stream on self-regulation in lobbying as part of TI’s ‘Lifting the Lid on Lobbying’ project supported by the European Commission. Mr Devitt established and currently directs Speak Up, TI’s first helpline for whistleblowers and witnesses of official wrongdoing in Western Europe and also delivers training and research for domestic and international agencies. He has also contributed to United Nations and European Parliament deliberations on whistleblower protection. More recently, he has advised the Irish Government on its proposed whistleblower law: the Protected Disclosures Bill 2013. Mr Devitt holds a MA (1:1) in Ethics from Mater Dei College, Dublin City University. The title of his thesis was ‘Beyond Bribery: How can Integrity stop Corruption?’

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Ethics and public policy: Europe, values, and the institutionalisation of ethics Jim Dratwa

European Commission and Woodrow Wilson Center Does applied ethics change anything? In what ways does is lend transformative strength to principles such as those of dignity, solidarity and justice and in what ways does it act as a normalising or lenifying instrument? And in this context what values – and what Europe – are produced in the process? We start by scrutinising values and ethics in the field, taking seriously their mobilisation – the diverse concrete recourses to ‘values’ and ‘ethics’ – in international organisations, and very specifically at the European Commission. We proceeds through an informed analysis of the institutionalisation of ethics in the crucible of public policy that is the European Commission, probing a far-reaching system of governance of ethics extending to other international organisations. On that basis and scrutinising a set of crises and controversies bringing together business ethics and ethics of science and technology, we advance a set of conceptual resources, programmatic calls and reframing moves with regard to ethics and public policy. Jim Dratwa holds degrees in physics, philosophy and the life sciences. He received the Fulbright Scholar Award, was Harvard Boas Fellow, Ramón y Cajal Scholar, and was pre- and post-doctoral Fellow at Harvard Law School and Harvard Kennedy School of Government, in the Belfer Center for Science and International Affairs and with the program on Science, Technology, and Society. He is now a Global Fellow of the Woodrow Wilson Center, Washington, D.C. Jim Dratwa has taught at the Ecole des Mines de Paris, Harvard University, and the universities of Brussels, where he is currently based. His research and publications address the interconnections between knowledge, values and action. Jim Dratwa has held several positions of great responsibility in that regard at the European Commission and now heads the ethics sector in BEPA (the Bureau of European Policy Advisers to the President of the European Commission) and the EGE Secretariat. He is the EC representative in the relevant organizations dealing with the ethical implications of science and new technologies (OECD, Council of Europe, UN agencies). He is also the Secretary-General of the EC International Dialogue on Bioethics, a platform bringing together the National Ethics Councils and cognate bodies from 97 countries (EU-G20 forum and African Union and beyond). Jim Dratwa is a community builder, a facilitator and host, engaged in service to the community as well as academic and international public administration activities. Besides his writing, Jim Dratwa is also an award-winning game inventor and multimedia sculptor.

Ethics and the Troika - Countries in Crisis and the Values that Underpin Public Policy. Sean Healy SMA

Social Justice Ireland /All Hallows College

This paper will focus on seven countries in the EU that were at great risk as a result of the crash of 2008 i.e. Greece, Italy, Spain, Portugal, Ireland, Cyprus and Romania. Using the most up-to-date data from each of these countries, the paper will: analyse the causes of the crisis and reflect on policy responses imposed by the Troika (European Commission, European Central Bank and the International Monetary Fund). Then it will examine the impact of the Troika's solutions in these countries, with a special focus on how the most vulnerable in those countries were treated. It will proceed to reflect on the ethics of these events paying particular attention to the underlying values that drove these events and finally make relevant recommendations on ethics, values and public policy. Sean Healy SMA is Director of Social Justice Ireland, which works to advance the lives of people and communities through providing independent social analysis and effective policy development to create a sustainable future for society and its members. A sociologist working from a Catholic Social Thought perspective, Seán has extensive experience working with governments and organisations on social and economic policy issues in Ireland, the EU and Africa. Together with Sr Brigid Reynolds SM, he has written/edited over 20 books on public policy and spirituality for social engagement. He is joint director of the MA in Social Justice and Public Policy at All Hallows College.

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Corporate Responsibility in the Light of Global Values Klaus M. Leisinger

Global Values Alliance

Multinational corporations work in different cultural contexts. They are therefore exposed to different “collective programming of the mind” (Hofstede) resulting in differences in beliefs, attitudes and value systems. In order to be locally successful in the local (national) markets, multinational companies are supposed to become part and parcel of many local cultures – and yet they have only one global reputation. The global reputation depends on compliance with international norms and stakeholder expectations that may partly deviate from what is seen to be right in a local context. Transcultural stakeholder dialogues are helpful to shed light on and share dilemmas and to find consensus on a robust “corridor of good responsible practices”. Still, multinational companies will have to live with the fact that they cannot please all stakeholders all the time. Under such circumstances, business ethicists´ role is to help management to find solutions of a higher ethical quality but also live with moral compromise.

Klaus Leisinger has a 40 years business background, conducts research and teaches Business Ethics and Corporate Responsibility at the University of Basel. He is Co-Founder and President oft the Foundation Global Values Alliance and a Senior Advisor of the United Nations System. Klaus M. Leisinger is a social scientist and economist. He is former Chairman of the Board of Trustees of the Novartis Foundation for Sustainable Development (Basel, Switzerland) and Special Advisor of the Chairman and the CEO of Novartis. Klaus serves as an advisor to national and international organizations, such as the UN Global Compact, the World Bank and the World Economic Forum (Global Agenda Council on Human Rights).

‘Ethics’ in Ireland: Oxymoronic with ‘Business’, as with so much else Michael Smith

Editor: Village Magazine and former Chair of An Taisce Having considered the background to corruption in Ireland including colonialisation and religion he will address an illustrative range of themes which tend to show that ethics not only for generations has been, but remains, an embarrassment for the body politic and many of the citizens who comprise it. These include: ethics and planning; ethics and the environment including passing a legacy to the next generation, and climate change; ethics in politics with a focus on equality and ideology (the lack of it); ethics in journalism; the failure to prosecute white-collar crime; the influence of lobbyists; his experience of ethics in business; what difference embarrassment with ethics has made to Ireland.

Michael Smith has a barrister's degree and has been chairman and CEO of An Taisce, Ireland’s member of the European Environmental Bureau, and a board member of Transparency International. He is currently editor and publisher of Village, a leftist current affairs magazine. He sponsored the £10,000 reward that led to the instigation of the planning tribunal, has promoted private prosecutions of white-collar crime; and is involved in businesses in Ireland and France.

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Parallel Session Speakers

Application of Steiner and Steiner`s Countervailing Force Model in Business-Government-Society towards social welfare in emerging economies: The Case of Brazilian Women as Heads of Families

Maria Cecelia Coutinho Arruda (EAESP, São Paulo, Brazil)

Gabriel Levrini (Faculdades Porto Alegrense – FAPA)

Business ethics, public virtue and social mores can be intrinsically linked. George Steiner’s (1971) studies developed a continuum of responsibilities ranging from traditional economic production to government and society dictated actions. In fact, when this convergence occurs, the roles of business, government and society seem to broaden and the consequences usually point at social justice. In this environment, we point out the relevance of the case to be here analyzed: Brazilian women are becoming the economic head of the families (or ‘references,’ as they are now technically called in Brazil). The aim of this study is to analyze the effect of millions of women entered the market to uphold the family income and their ethical consequences drawing on Steiner and Steiner’s Countervailing Forces Model. Business, government and society organize themselves to welcome these new female professionals or entrepreneurs, and to support them with programs, credit, public policies, channels of production, distribution and consumptio

Maria Cecilia Coutinho de Arruda recently retired as Associate Professor at the Fundação Getulio Vargas – EAESP in São Paulo, Brazil, where she taught over 24 years in the area of Marketing, Ethics and Sustainability to students of different Programs. Her articles appeared in Revista de Administração de Empresas (RAE/ FGV-SP), Conjuntura Econômica, Journal of Business Ethics, Business & Society. She authored the books: Fundamentos de Ética Empresarial e Econômica (Essentials of Ethics in Business and Economics), Código de Ética: um instrumento que adiciona valor (Code of ethics: An instrument that adds value) and Improving Globalization (co-authored with Georges Enderle). She was in the Executive Committee of the International Society of Business, Economics and Ethics (ISBEE) for 12 years, elected to be the Vice president for the period 2001-2004. She founded and chaired the GVcene - Center for the Study of Organizational Ethics (1992-2008). She founded ALENE – Asociación Latinoamericana de Ética, Negocios y Economía (the Latin American Business Ethics Network) and supported the organization of its 10 Congresses in different countries. She held the President position for several years and currently serves ALENE as Executive Director. She is now a researcher and a holds the Hetica, a company for training and consultancy in Business Ethics in São Paulo, Brazil.

Gabriel R. D. Levrini got his PhD in Business Administration at the Pontifícia Universidade Católica do Rio de Janeiro, Brazil - PUC-RIO (Pontifical Catholic University of Rio de Janeiro) and is now Assistant Professor of Business Ethics at Faculdades Porto Alegrense – FAPA, in the South of the country. He has scholarship from the Brazilian Federal Government Agency CNPq, with interest in Poor and Low-Income Consumers. He authored a book on Emerging Marketing and several articles, in Brazil and abroad, related to Social Issues and Marketing. He got his MBA in the United States, experience that he considered relevant, for the acquired academic international exposure He served as a former executive and consultant for several national and multinational corporations. In his current activities he has contact with regulators in the Government, with business leaders and with the civil society representatives, which broadens his academic perspectives when analyzing the impact of business ethics on public life.

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State-Induced, Strategic or Toxic? An Ethical Analysis of Tax Avoidance Practices

Ann Marie Bennett (NUI Maynooth)

Simone de Colle (IESEG School of Management, LEM-CNRS, Paris)

Tax avoidance practices by Multinational Enterprises (MNEs) are increasingly under scrutiny by tax authorities, international institutions, the media and other stakeholders, both from a legal and an ethical perspective. In the US, a Senate Subcommittee investigating on Offshore Profit Shifting found that between 2009 and 2011, Microsoft was able to save $6.2 billion in taxes by transferring profits to low tax countries such as Ireland, Singapore, Puerto Rico and Bermuda. The tax practices by Apple, Google, Starbucks and other MNEs are being questioned by tax authorities within the EU. In 2013, the Organisation for Economic Co-operation and Development (OECD) launched an ‘Action Plan’ to encourage the G20 countries to address Base Erosion and Profit Shifting through an internationally co- ordinated approach, arguing that tax avoidance represents a risk for tax revenues and tax fairness, potentially “undermining taxpayers voluntary compliance.” In the existing business ethics literature, the analysis of tax avoidance suffers from a black-and-white approach, deeming either all tax avoidance is ethical, once it complies with the letter of the law (e.g. Doyle et al. 2009), or that all tax avoidance is unethical (e.g. Prebble & Prebble, 2010). However, we believe that within tax avoidance practices there are important distinctions to be made. In this paper, we analyze the ethics of tax avoidance by identifying three different forms of avoidance: state-induced, strategic and toxic. We develop a more nuanced approach reviewing both the ethical arguments in defense and the ethical issues associated with each form of tax avoidance. Finally, we propose an ethical framework that could assist executives and policy-makers in their decision-making concerning tax avoidance.

Ann Marie Bennett is a lecturer in the Department of Economics, Finance and Accounting at NUI Maynooth and teaches Ethics, Corporate Governance and Finance modules at undergraduate and postgraduate level. She has a BComm from University College Dublin, holds a MA in Ethics from Dublin City University and is a member of the Chartered Institute of Management Accountants. She has 20 years of management experience in both the public and private sector. Simone de Colle is Associate Professor of Business Ethics & Strategy at IÉSEG School of Management in Paris (LEM-CNRS). He has over fifteen years of experience in research, teaching and consultancy on Business Ethics and Corporate Social Responsibility. He has taught courses in these fields to corporate executives and MBA students in Italy, France, Switzerland, Ireland and in the United States. His research interests include Business Ethics, Stakeholder theory and Entrepreneurship, focusing on value creation and ethical decision making in organizational contexts. Dr de Colle is a co-author of Stakeholder Theory: The State of the Art with R. Edward Freeman et al. (2010, Cambridge University Press) and author of several publications in business ethics and management journals. He graduated in Political Science with specialization in Economics at the University of Bologna, Italy, holds a Masters degree in Rational Choice and Business Ethics from Politeia (Milan) and received his PhD in Management and Business Ethics from the Darden School of Business at the University of Virginia.

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Challenges to Postindustrial Capitalism

David Bevan (CEIBS Shanghai, China) Patricia Werhane (DePaul University Chicago)

One of the ongoing radical critiques of capitalism is that it is violent, that it often treats human beings as robot--workers rather than people (alienation), that it cares little for those who cannot complete in the market. Moreover, this the argument continues, capitalism in its present industrialized forms as represented in the developed nations does not adequately addressing poverty, and that it perpetuates individualism and individual greed rather than community and community values. Some of those who develop this indictment appeal to the idea of Emmanuel Levinas’ notion of the Other, that human beings cannot realize their capacities as moral beings without the encounter with others, and those encounters both help define the self and are limitless. That is, one can never fully grasp the idea of the other nor the limitless scope of others either locally or globally. One is reminded of Sisyphus who nevertheless never gave up in trying to get that boulder to rest on the top of the mountain. Thus a political economy that respects each individual and each community and a community of selves and others, despite its impossibility of perfect achievement would be different from Western postindustrial capitalism as it exists today. But interestingly if one goes back to Adam Smith and a careful reading of the Theory of Moral Sentiments, one finds not radical individualism but rather an argument that human beings are inexorably social and that we depend on the development of our moral selves from, and only from, encounters with others. If, then, one carefully reads the alleged father of free enterprise (who never used the word “capitalism!), a thinker who would have rejected Marx’s solution to the evils of that system, this conclusion demands that we rethink present models of multinational industrial capitalism that are still forms of free enterprise. We suggest that glimmers of this altruism are discernible in contemporary models of capitalism and exemplified by micro-lending, cottage industries and SMEs, social entrepreneurship, triple-bottom-line and other non-financial value measurements, the Benefit Corporation (USA), and even some of the philanthropic efforts by firms such as Goldman Sachs. Dr. David Bevan has been Senior Research Fellow of the Euro-China Center for Leadership and Responsibility (ECCLAR) since January 2012. David Bevan has a PhD in Management (Accounting) from King's College London. His research interests are framed within the critical management studies Special Interest Group at the Academy of Management with a particular focus on business ethics and corporate responsibility. Along with this specific focus he is also interested in the related areas of sustainable business management, managerialism and professionalism. Affiliated to the Grenoble Graduate School of Business as Professor of Applied Ethics and Managing Sustainable Organisations, he is also a member of Centre for Research into Sustainability at Royal Holloway University of London. He has held visiting positions at a range of institutions: DePaul University (Chicago), Grande Ecole des Haute Etudes de Commerce (HEC) Paris, School for Professional and Continuing Education (Hong Kong), and King's College London. He has devised and delivered modules on Sustainable Business Strategy for the MBA courses at HEC Paris and RHUL since 2005. He is a named expert in Sustainability for the University of London at the United Nations and a delegate on the International Labour Office Academic Working Group for Decent Work (2009-2012). He has been Director of Academic Affairs at EABIS the Academy of Business in Society since October 2008. David worked in the commercial sector for 30 years before retraining and starting his academic career in 2002. He spent time as Business Development Director at a merchant bank where he was involved in seven corporate start-up/exit cycles in IT and property management. More recently he was project director of management consulting practice, programmes and projects with experience across public and private sectors.

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Before Research Goes to Public: Understanding Moral Decision Making Among Marketing Researchers

Iva Bimpli (Sheffield University UK)

Kyoko Fukukawa (Bradford University UK) Nina Reynolds (Southampton University UK)

This paper identifies the factors considered to influence the moral decision making of marketing researchers with respect to the methods employed in their work, which subsequently impacts upon the public life of their findings. The study focuses on two marketing research methods, neuromarketing and autoethnography, which in themselves generate ethical dilemmas. Based on eleven in-depth interviews with marketing researchers from different backgrounds and industries in the UK, the study finds moral decision making processes are not only a matter of judgements made by individuals in isolation, but relate to the wider stakeholders involved. As a result, marketing researchers’ attitudes, moral judgements, and behavioural intentions are to be understood as going beyond personal preferences and as adhering to principles of communicative theory (Habermas, 1984). Habermas locates rationality within structures of interpersonal linguistic communication rather than some natural, teleological process of rational development. Taking such a view, we argue marketing researchers construct a set of values and expectations based upon a shared discourse or set of interpersonal communications. The factors identified as influencing marketing researchers’ moral judgements are both internally (individual motivational factors, emotional drives and ideologies) and externally driven (social influences and contextual considerations), and are found to interact. In particular, with respect to the internally driven factors, two interacting aspects of ethical evaluations are identified. The participating marketing researchers frequently describe an initial evaluation as some form of subconscious and/or intuitive form of engagement, but which equally can be understood to adhere to shared norms (e.g. embedded values). Initial evaluations, however, are followed by more rationalised, critical evaluations driven by motivational factors, such as experience, confidence, risk perceptions and explicit reasoning. Moderation also occurs due to the presence of external factors, such as social influence. Both internal and external factors are found to be interdependent. For example, differences in perceived uncertainty (motivational factor), because of social influences (contextual factor) could result in adjustments and ethical compromises towards the conduct of research. In understanding the reasoning behind the application of different methods, it is found that moral decision-making among marketing researchers is not a dialectical but rather a dialogical social-interactionist situational process that draws upon both intuitive and cognitive reason. This is in line with recent neuroscientific and cognitive psychology studies, which have found that people have a natural capacity to adjust their moral evaluations when influenced by others important to them, as a matter of affective reasoning (Camerer et al., 2005; Singer & Fehr, 2005), and not only as a matter of cognitive reasoning (Weick, 1995; Desquech, 2001, Evans, 2003). The study shows that marketing researchers’ moral decision making is governed by communicative reasoning, which comes through, for example, as professionals consult within one another and/or how they explain their work to the stakeholders they interact with (i.e. respondents and other researchers). The study argues that moral decision making in relation to how marketing researchers design their own research (which subsequently impacts on its external significance) needs to be understood as a set of layered, dialogic and discursive interactions. Iva Bimpli is a Lecturer in Business and Economics at Sheffield University International College, and a PhD candidate at Bradford University School of Management. Her doctoral research investigates moral decision making of marketing researchers from a multiple-stakeholder perspective. Her wider research interests include ethical issues as they arise in contemporary business and marketing practices, and their implications for strategy and policy making. Kyoko Fukukawa is Senior Lecturer in Marketing at Bradford University School of Management. Her research interests include ethical decision-making in consumption and business practices; and corporate social responsibility (CSR) of MNCs concerning their policies and strategic communication. Her latest edited book, titled Corporate Social Responsibility and Local Community in Asia, is published by Routledge in April 2014.

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Nina Reynolds is Professor of Marketing at University of Southampton. She is interested in how technology impacts on our behaviour as consumers and in how research methods, including survey research and cross-cultural investigations, can be improved.

Corporate Mitzvahs the use of corporations to promote the religious interests of their owners

Ellen K Boegel (St John’s University NY) Chantal Hogreul (AIGI)

The recent controversy in the U.S. regarding the Affordable Care Act’s mandate that employers provide health care coverage that includes contraceptive services provides an interesting context to explore how corporations may be used to foster the religious interests of their owners. The Supreme Court’s decision in Hobby Lobby significantly expands the religious rights of US corporations and alters the balance of power between the government, shareholders, employees, and customers. The implications of the Hobby Lobby decision on the religious rights of various corporate forms, including religious organizations, closely held, family run businesses, for-profit benefit corporations, and publicly traded multinationals, will be discussed. The presentation will focus on the applicability of employment, public accommodation, education, and health services anti-discrimination laws to the exercise of corporate religious rights. Relevant case law will be examined to highlight similarities and differences between US and EU law. Associate Professor Ellen K. Boegel is an attorney who teaches legal studies at St. John’s University. She earned her J.D. degree from The George Washington University, Washington D.C., and clerked for the United States Court of Appeals for the Second Circuit. Her writings explore the intersection of church and state and Catholic higher education. She has been published in America magazine, the Journal of Religion and Business Ethics, and the Journal of Catholic Higher Education. Chantal Solange Hogreul, French citizen graduated at the René Descartes Paris V University and holds an ESSEC Business School Master degree in International Business Law and Management. She worked as international lawyer specialized in the Railway Industry in France and Germany, where she spent almost four years setting up a legal department of a 2500 employees company, dealing with media crisis management, extensive commercial law support and arbitration with regard to technical issues. Since 2005, she has been living in Rome, Italy, and has worked as in-house counsel, dealing with contractual procurement law issues, project financing, litigation and environmental issues. She is currently Legal Counsel of an American multinational group, dealing with IT and Management consulting, and she is in charge of Corporate law compliance of international projects to be executed in complex countries (especially in Africa). She is committed in supporting a non-profit organization by dedicating her spare time teaching impaired students. She is a member of the Italian In-house Counsel Association (AIGI).

Leave No Trace

Brenda Bowyer (DePaul University and WNIT Public Television) In filming, televising, writing, thinking, painting, and speaking, it is never from a “view from nowhere.” That is, each of us speaks, writes or films from our particular perspective, and it is never possible to be perfectly cold-blooded or objective, even though that is often the goal of media news and other venues. Yet by presenting a story from one perspective, others can have a window into that perspective, and that point of view can be informative, eye-opening and enriching to the mind sets of others. To demonstrate this in practice, I will use some examples from television media that have been effective and some that have been ineffective in communicating a point of view and enlightening or disappointing their audiences. I’ll also describe the art of the interview and ways to open a channel to create authentic dialogue that takes the conversation deeper, making it more meaningful, insightful and resonate.

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Brenda Bowyer has been a WNIT Senior Producer for fifteen years. She has television experience at WNIT and over twenty five years in radio production. She earned a B.A. at Manchester College in Radio and T.V. with a minor in Journalism. She produced such major documentaries as "The War: Michiana's Experience," "Our Town: Elkhart," and "Our Town: South Bend." In addition, she produces the weekly WNIT programs "Ask An Expert," "Politically Speaking," "Economic Outlook," and co-produces our daily show, "Experience Michiana”.

Implications from Business Practice for Ethics in Public Life Cathal M. Brugha (University College Dublin)

This paper considers the cognitive structures relevant to the debate about business ethics and its impact on and relevance to public life. Aristotle and Kant used an over-arching or top-down approach. Aristotle differentiated between subjective approaches in fields such as psychology, and the importance of virtue; and objective approaches in fields such as economics, and the importance of responsibility. Nomology is the study of the cognitive structures that combine both ‘nom’ and ‘ology’ approaches, as happens with ethics. Kant differentiated between two kinds of subjective approaches: committing oneself and convincing others. He presented the three together in many ways, for example as three principles to guide human thought and communication: (1) think for yourself, (2) think from the standpoint of everyone else, and (3) think consistently. Kant claimed that there is a “progression” within the three categories from the first to the second to the third. Committing oneself has many versions, such as needs, preferences and values. A version from Kant is: “we can trace all faculties of the human mind back to these three: the faculty of cognition, the feeling of pleasure and displeasure, and the faculty of desire”. Commitment to being ethical depends on desire about your values. The other kind of subjective structure is about convincing others. In business and in public affairs to be sure we are ethical means having a duty to be convincing, in how we act ourselves, in our relations with others, but also in how we deal with situations. The objective cognitive structure involves adjusting to achieve your subjective intentions. Following Kant, you can be assured that you are fully committing yourself most genuinely only if you are convincing to others, and the assurance that you are fully convincing to others is evident if you are fully open to adjusting. To be ethical you should balance being responsible, transparent, authoritative and accountable. Throughout the world, in private and public affairs, institutions only consider transparency and accountability when there is trouble, and rarely ever address the issue of authority for decision-making. How we take responsibility for something depends on our being empowered. Likewise transparency depends on encouragement. How we deal with authority depends on our engagement with our communities. Accountability depends on being able to enforce our decisions. The way to do this requires us, at times, to empower, encourage, engage and enforce. This paper shows that companies’ ethics’ codes of practice use both convincing and adjusting structures, but mainly to protect the interests of the companies. Applying the nomological perspective on ethics to public affairs reveals the travesty of over 500 semi-state quangos, so-called ‘authorities’, independent empires where officials make decisions on their own authority. The destruction of engagement processes in the chains of authority guarantees that decisions will be unethical. The days of officials acting with impunity may be numbered now that there are the first signs of efforts to introduce transparency or accountability. Professor Cathal M. Brugha was the founder Director of the Centre of Business Analytics in the School of Business, University College Dublin. He is President of the Analytics Society of Ireland. He represents Ireland annually at council meetings of the European Association of Operational Research Societies (EURO) and the International Federation of Operational Research Societies (IFORS). He was Editor of the IFORS Journal, International Transactions in Operational Research 2000-2006. His main theoretical research is Nomology, the study of the decision processes of the mind, the structures or “covering laws” that frame people’s thinking and provide commonalities between different fields and cultures. He is currently testing these structures through empirical surveys of business relationships and inter-cultural trust between China and Ireland.

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Cathal Brugha is a member of international societies and working groups for European and Global conferences since 1992 including: Multi-Criteria Decision-Making, Complex Societal Problems, and East-West conferences, and since 1998 Knowledge and Systems Science, the International Society for Systems Science, Meta-Synthesis and Complex Systems.He has been Honorary Professor at the Techno India University in Kolkata, India and Visiting Professor China Academy of Science in Beijing and Xidian University, Xi’an.

Towards a meaningful conversation on the philosophical assumptions surrounding big data Carlos Carrascoso (Redlands University, California)

Kimberly Cass (Redlands University, California) Even though it has existed since the advent of computers in the 1960s, there is no doubt that Big Data has benefitted our lives in the last twenty years. Companies such as Amazon routinely use marketing information to predict consumer consumption patterns and have provided us with more purchase options. In terms of the macro economy, there have been significant benefits. However, big data is not without its problems. The technical issues surrounding big data are pervasive. According to Jacobs (2009), current computational limitations prevent such massive amounts of data from being meaningfully processed and interpreted. The ethical issues surrounding big data are even more compelling. The work of Davis and Patterson (2012) on the ethics of big data stresses how privacy concerns related to data use need to be managed to ensure that users’ interests are preserved. Instead of discussing these ethical issues in terms of privacy, this paper highlights the underlying philosophical assumptions inherent in the way we use and understand big data. In very clear ways, big data is eerily reminiscent of philosophical objectivism and reductionism. Having discussions about the philosophical assumptions underlying big data should cause to question its “taken-for-grantedness” in our everyday lives. Its pervasiveness and overwhelming power in the public sphere is already problematic, and becomes even more so if it is unconsciously accepted and thoughtlessly imbibed. On the other hand, when discussed openly and used properly, big data can expand the range of human possibilities and enrich our interactions with one another. Even though it has existed since the advent of information technology in the 1960s, there is no doubt that Big Data has benefitted our lives in the last twenty years. Companies such as Amazon routinely use marketing information to predict consumer consumption patterns and have provided us with more purchase options. In terms of the macro economy, the McKinsey Global Institute estimates the potential value of health care big data to the US economy at “$300 billion … every year, two-thirds of which would be in the form of reducing national health care expenditures by about 8 percent” (Manyika et al, 2011: p. 2). In addition, “[i]n the private sector, we estimate, for example, that a retailer using big data to the full has the potential to increase its operating margin by more than 60 percent (Manyika et al, 2011: p. 2).” However, big data is not without its problems. The technical issues surrounding big data are pervasive. According to Jacobs (2009), current computational limitations prevent such massive amounts of data from being meaningfully processed and interpreted. The biological sciences represent an area where this reality is acutely present. Howe et al (2008) discuss how the accelerated pace of information accrual in biology has led to an explosion of data and the need for “a growing cadre of biologists — ‘biocurators’ — who manage raw biological data, extract information from published literature, develop structured vocabularies to tag data and make the information available online” (Howe et al, 2008: p. 47). The ethical issues surrounding big data are even more compelling. The work of Davis and Patterson (2012) on the ethics of big data stresses how privacy concerns related to data use need to be managed to ensure that users’ interests are preserved. Instead of discussing these ethical issues only in terms of privacy, this paper highlights the underlying philosophical assumptions inherent in the way we use and understand big data. In very clear ways, big data is eerily reminiscent of

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philosophical objectivism and reductionism. Data that are considered “meaningful” for analysis are easily quantifiable and captured by information systems that unfortunately do not account for the complexities of human interaction. Big data is based on a myriad of partial information that is torn from its original informational context. It assumes causation when even correlation is tenuous (Boyd and Crawford, 2011). The quantitative rationalization of experience reduces the horizon of possibilities. It disregards “[t]he realism, perspective views, and social meanings … {which] invoke not only cognition but also emotional and intuitive responses,” (Sheppard and Cizek, 2009).The result is unfortunate: this sanitized environment stifles our existence. Having discussions about the philosophical assumptions underlying big data should cause to question its “taken-for-grantedness” in our everyday lives. Its pervasiveness and overwhelming power in the public sphere is already problematic, and becomes even more so if it is unconsciously accepted and thoughtlessly imbibed. On the other hand, when discussed openly and used properly, big data can expand the range of human possibilities and enrich our interactions with one another (Dewey, 1954). Kimberly Cass is Professor of Information Systems at the School of Business at the University of Redlands. Her research interests include the philosophical foundations of information systems and information conveyance. Angelo Carlo S. Carrascoso (Carlo) is Director of the Banta Center for Business, Ethics and Society at the University of Redlands where he is an Assistant Professor of Business Ethics. His research interests include ethics in small to medium sized enterprises, moral imagination, management and spirituality, stakeholder theory and business ethics education. He recently published a paper on the Ethics of Small to Medium sized Enterprises in Business and Professional Ethics Journal.

The Multiple Perspectives of Stewardship: a Responsible Leadership Approach for the 21st Century

Mitch Casselman (St John’s University, NY) Linda Sama (St John’s University, NY)

Abraham Stefanidis (St John’s University, NY) Stewardship theory has emerged as an alternative means of addressing the principal-agent problem (Donaldson and Davis, 1994; Fox and Hamilton, 1994). Stewards are understood as top-level managers who are motivated to behavior that promotes the interests of their principals for the collective good of the organization, rather than to behavior that is self-serving (Davis, Schoorman, and Donaldson, 1997). Early research on the concept of stewardship focused on understanding the psychological and situational underpinnings of the choices made by stewards of the organization, and called for further research that would develop a more refined understanding of the determinants and outcomes of stewardship behavior (Davis, Schoorman and Donaldson, 1997). Offering a static contingency-fit model of stewardship, researchers emphasized that the degree to which alignment of steward motivations with that of the principals would result in optimal organizational performance (prescriptive and descriptive), and theorize that the nature of motivation (extrinsic vs. intrinsic) is the key distinction between agency governance structures and stewardship governance structures. In this paper, we acknowledge the risk-reward trade-offs that these alternative approaches to management assume, while further recognizing the dynamic and increasingly complex environment of the modern organization that would call for advancing the concept of stewardship to address its normative role in the business and society relationship.

We examine the concept of stewardship from multiple perspectives. We begin by looking at the genesis of stewardship in a religious context, and situate the concept historically (see, for example, McCann, 2010). From there, we posit a link between good stewardship and good business ethics, suggesting what components of stewardship, as understood in the literature (see, for example, Caldwell et al., 2008), might be established and measured as an indicator and predictor of positive ethics in business. We go on to look at a specific context for stewardship, which is that of the founder-entrepreneur or family firm, where the leader inculcates a culture of stewardship throughout the firm (see, for example, Basu and Sharma, 2014). With a clear view of the different perspectives of stewardship in hand, we conclude with a specification of the components of stewardship as defined by the modern workplace and as derived from our research, and suggest measures of the construct that might permit stakeholders to identify those organizations with good stewards at the helm, and policy makers to encourage governance that would allow for a stronger

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stewardship model to dominate. By doing so, we aim to provide a clear grounding for continued empirical research on stewardship and to highlight the possibility of stewardship as a responsible leadership approach for the twenty-first century.

Dr. Linda M. Sama is Associate Dean for Global Initiatives and the Joseph F. Adams Professor of Management in the Peter J. Tobin College of Business, St. John’s University. She is the Director of GLOBE (Global Loan Opportunities for Budding Entrepreneurs), a student managed Microfinance Institution. She is also the Executive Director of the Center for Global Business Stewardship, a research center focused on the development of socially responsible and compassionate leaders and the ethical stewardship of resources in global businesses. She is also a Senior Fellow of the Vincentian Center for Church and Society and sits on the board of the Microfinance Club of New York. Dr. Sama earned her Ph.D. in Strategic Management from the City University of New York, a Masters in Philosophy at Baruch (CUNY), and an MBA in International Finance from McGill University. Her doctoral dissertation addressing the twin impact of governance and strategic slack on corporate social response strategies earned her the Lasdon Dissertation Award. Dr. Sama made a transition to academe after a lengthy career in industry, where she acted as Director of Market Planning and Logistics for an international subsidiary of Transamerica Corporation. She teaches primarily in the areas of International Business, Strategic Management and Business Ethics, and has taught at Baruch College, the University of Texas at El Paso (UTEP) where she was designated as the Skov International Business Ethics Scholar, and Pace University where she acted as the Director of the Center for International Business Development, prior to coming to St. Johns in the fall of 2007. Dr. Sama has published over 50 articles, proceedings papers and book chapters that address issues of corporate social responsibility, business and the natural environment, integrative social contracts theory, and global business ethics dilemmas in the new economy. Dr. R. Mitch Casselman is an Assistant Professor in the Peter J. Tobin College of Business at St. John’s University. He is also the Director, Center for Global Business Stewardship, a research center focused on the development of socially responsible and compassionate leaders and the ethical stewardship of resources in global businesses. He is also a Senior Fellow of the Vincentian Center for Church and Society. His research is focused on two main areas: Base of the Pyramid research, particularly related to microfinance and ethics; and, strategic management particularly in areas of knowledge and innovation. He has taught strategic management, ethics, innovation, entrepreneurship, organizational learning and international management at the undergraduate, postgraduate and executive levels in the United States, Australia, China, Italy, Panama and California. Prior to undertaking a Ph.D. at the University of Melbourne in Australia, he spent more than 15 years in various senior management roles in the technology industry in Ottawa, Canada. Dr. Abraham Stefanidis is an Assistant Professor in the Management Department of the Peter J. Tobin College of Business, St. John's University, New York. Dr. Stefanidis has received a number of fellowships and awards, including the ‘European Commission Marie Curie Research Fellowship’ and the ‘Emerald/EMRBI Business Research Award for Emerging Researchers’. His research has appeared in academic journals such as the Journal of Business Ethics, the International Journal of Human Resource Management and the Business Ethics: A European Review. Dr. Stefanidis’ research is in the area of International Management.

The Importance of Listening to Marginalized Stakeholders

Rashedur Chowdhury (University College Dublin) Stelios Zyglidopoulos (University of Glasgow, UK)

Even if corporations cannot satisfy all of the concerns of their stakeholders (Freeman 2010), it is usually assumed that firm stakeholders are at least capable of voicing their concerns directly to corporations and/or other powerful stakeholders, who can indirectly influence corporate behavior (Mitchell et al. 1997, Agle et al. 1999, Frooman 1999). It is assumed, in other words, that stakeholders can in principle participate in the public discussions that take place about issues, which concern them, even if they do not always in practice do so (Mitchell et al. 1997). However, when it comes to some stakeholders in developing countries this assumption that they a capable of being part of the discussion about matters that are of concern to them is not always true.

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In this paper, drawing on Sen’s Capabilities Approach (Sen 1995, Sen 1999, Sen 1980), we argue (1) that there is a particular kind of stakeholders, which we refer to as marginalized stakeholders (Derry 2012), who are not capable of participating in public discussions related to issues concerning them, and (2) that it is beneficial for corporations to develop organizational resources, which will enable them to discuss matters directly with these stakeholders. Sen’s capability approach framework focuses on “what people are effectively able to do and to be” (Robeyns 2005: 94). Using this framework, we view marginalized stakeholders as stakeholders, who do not have the capability of representing themselves in public debates that concern them. The term marginalized stakeholders was coined by Derry, R. 2012. 'Reclaiming marginalized stakeholders.' Journal of Business Ethics, 111:2, 253-64. She uses the term to refer to stakeholders, who do not have power or legitimacy in certain environments and who corporations ignore because of that. Here, we use the term in a slightly different and more restrictive manner to refer to stakeholders, who cannot voice their concerns and are therefore to a great extent invisible to the corporations. Marginalized stakeholders are often represented by various international NGOs, who are often quite vocal on behalf of these stakeholders (Khan et al. 2007, Khan et al. 2010), but might not always represent their interests accurately.

Communicating with and listening to the concerns of marginalized stakeholders is not an easy task, but we

argue that corporations should develop the necessary organizational resources that will enable them to do so. If the needs of marginalized stakeholders remain unmet by firms for long periods of time, then it is quite possible that these needs will converge in powerful social movements that remain invisible to firms until they are quite powerful and hostile towards them. We draw on a few developing country examples to illustrate how marginalized stakeholder did have a negative impact on firm performance over the long run, something which could have been avoided if corporations where in direct contact with these stakeholders and had developed the necessary resources to overcome the communication barriers that marginalized stakeholders suffer from.

Rashedur Chowdhury is Batten Fellow at the Darden School of Business, University of Virginia. Rashedur earned a Ph.D. from the University of Cambridge in 2013 and will start as an assistant professor at the University College Dublin in the summer of 2014. Rashedur held various visiting scholar positions at prestigious institutions including INSEAD Business School, France; Darden School of Business, University of Virginia; University of California, Irvine and Berkeley; and HEC Lausanne, Switzerland. Over the last couple of years, Rashedur had a chance to observe various institutions, and interact intensively with political, business, government, and civil society actors in Bangladesh. This enhanced his local knowledge—an imperative for ensuring impactful research in the era of globalization. His research interests include stakeholder theory, social movement theory, political sociology, postcolonial theory, and evolutionary economics. Stelios Zyglidopoulos is a Lecturer in Strategic Management at the Cambridge Judge Business School and Fellow and Director of Studies at Homerton College, University of Cambridge. He holds a PhD in Strategy and Organization from McGill University, Montreal, Canada. Prior to his current positions, he has held academic positions at the Rochester Institute of Technology and Erasmus University. His research interests include the relationship between Ancient Greek Philosophy and Management Studies, Corruption in Organizations and the study of Corporate Social Responsibility from a Behavioral Theory of the Firm Perspective.

Ethics Beyond the Classroom

Panel Discussion “Restoring Trust”: Special Case Studies from Capstone UCD EMBA Project:

Chairperson: Rosa Chun (University College Dublin) Session Summary: This session provides a rare opportunity of three hands-on real case studies of organizations who went through challenges related to restoring / retaining stakeholder trust and reputation recovery. The case studies were part of an assessed UCD capstone project by EMBA students completed in July 2014 who later kindly accepted to present the project with agreement from their respective host companies in the case studies.

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1. “Lisheen Mine”: Employee engagement in a closing mining operation Jonathan Talbot (Lisheen Mine), Tom Bailey (Lisheen Mine), Anju Emmanuel (HSE Mid Leinster), with a seniorr manager guest speaker from Lisheen. Due to the complex nature of the environment in which mine employees work the industry requires a high level of skill and experience from its employees. Management of mining operations also require their employees to be highly motivated and engaged with their job in order for the operations to be at their most productive. The capstone project undertaken looked at two mining operations in Ireland and how they managed the motivation and engagement of employees as they approached closure and the impact this had on the business, locality and legacy of the mine in the area. This report looked in detail at the motivational and engagement theories and applied them to a mining operation in the later stages of its life in order to determine the best way to maintain high levels of productivity to the end of operation. The project used an extensive scale of interview testimonies from a number of employees that worked at one or both operations. A high percentage at one operation felt that management did not focus enough on maintaining employee motivation and engagement as the operation approached closure and that this contributed to the factors that closed the operation earlier than it should have closed and also contributed to a negative legacy to the locality. The other operation while not closed yet has focused heavily on training staff for their post-closure lives and invested heavily in amenities and development for the local community. Employees from this operation are much more positive about the manner in which motivation and engagement are being managed and feel that the mine will leave a significant positive legacy on the locality Our analysis of what motivates people in the mining industry show a clear favour towards money overall meaning that there is a high extrinsic need amongst the staff surveyed. However interviewees also placed a very high worth on job satisfaction and teamwork meaning that many employees are motivated by the need for belongingness, affiliation and relatedness rather than physiological needs or growth or self actualization needs. Leaving a positive legacy on the locality from an environmental and economic perspective also feature highly on many of those surveyed. The project highlighted some key recommendations for maintaining motivation and engagement in an operation approaching closure many of which will have a positive effect on employees and the community around the mine long after closure. 2. “Aer Lingus”: Translating employee engagement into the customer trust in the airline industry Steve Kelly (Lingus) & Jennifer Boyle (DIT), with a guest speaker David Lawton (Aer Lingus) The Irish airline Aer Lingus has undergone significant change to pull through the financial crisis. Its employees have shared considerable burden and competitive forces are relentless on key routes such as London. While the Airline is now profitable and successful again challenges remain and customer loyalty cannot be taken for granted in an increasingly commoditized industry. This case study seeks to champion the strengths of the internal the culture of care in the organisation. A 5-year program of employee engagement now seeks to translate into customer loyalty and trust. We examine if this can be achieved on the very competitive London route without a sacrifice to shareholder value? Market share on the Dublin to London Heathrow route has declined year on year, can customer engagement, trust and loyalty be secured in a sustainable and culturally compatible approach? 3. “Irish Aid”: Delivering on transparency and accountability commitments Siobhan Sleeman (St Patrick's College) & Emma F Fagan (Eirgrid) Transparency and accountability are increasingly being demanded of government agencies in a drive for ‘better government’ and form vital components in building trust with the public and wider stakeholders. Ireland is a full participant in the Open Government Partnership and this, coupled with legislation in the area of freedom of information, places additional requirements on state agencies to improve transparency. Irish Aid, the Irish Government’s programme for international development, has identified accountability as a cornerstone of its policy on international development, and has recognised the importance of effective communication about its work as a key means to achieving this. The programme is internationally recognised as being of high quality, including in areas of transparency and efficiency. However, with an extensive range of national and international reporting requirements to meet, Irish Aid has identified that there is still further scope for improvement, particularly with regard to strengthening its management information

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systems. Access to comprehensive, robust and timely information is essential to facilitate Irish Aid’s reporting and to inform good decision-making in complex environments. It is also a critical factor in managing reputational and operational risk. This study explored opportunities for Irish Aid to improve its management information systems and associated support structures to enhance its ability to meet its reporting commitments and ongoing management information needs. Extensive consultations were carried out across the organisation to identify MIS user needs and constraints and a peer review with two international donor agencies was completed to identify good practice. Key findings were identified under three pillars - people, process and technology - with areas for improvement including: the need for clearly defined roles and responsibilities for managing and maintaining MIS, particularly in the context of significant staff ‘churn’; the need for more rigorous staff development and systems training; a need for further process mapping; the need to consider enhanced technology platforms that can better meet transparency requirements. The team made a detailed set of recommendations culminating in a Roadmap that will support Irish Aid in meeting its transparency and accountability objectives. Professor Rosa Chun is Chair in Global Leadership, Reputation and Responsibility at UCD. Her full biography is available on page 11.

Promoting Good Wealth: CST and the link between Wealth, Well-Being and Poverty Alleviation

Charles M. A. Clark (St John’s University) In the Pontifical Council for Justice and Peace’s document The Vocation of the Business Leader there is a call for Good Goods, Good Work and Good Wealth. This short paper will explore some of the issues raised by this call for Good Wealth, linking this call to the historical distinction that has been made between what, for want of better terms, can be called “good” and “bad” wealth. This distinction is also at the heart of Benedict XVI’s controversial statement in his encyclical Caritas in veritate (2009): “Once profit becomes the exclusive goal, if it is produced by improper means and without the common good as its ultimate end, it risks destroying wealth and creating poverty” (CV 29). Benedict’s juxtaposition of profits, one of the main ways wealth is created in a market economy (and a sign of successful business practice) with wealth destruction and poverty creation is a challenge to profit maximization ideal of business. The purpose of this paper is to look at the insights that the Catholic social thought tradition provides for understanding wealth, specifically the important distinction between when wealth is promotes the common good (“good” wealth), and when it retards the common good (“bad” wealth).” History teaches us that most wealth creation has come from force and fraud, with individuals and countries accumulating wealth by conquering or enslaving their neighbors. The extreme wealth created by the financial services industry in past 30 years is a modern version of this past practice. Business activity will only be directed towards poverty alleviation when wealth is understood in relation to human flourishing. It is my argument that CST provides a broader understanding of well-being, and thus provides a more useful criterion for making the distinction between “good” and “bad” wealth. Furthermore, I will argue that CST also helps us to understand the true nature of what constitutes wealth in the proper sense of the word; that is the “assets” that best promote future well-being, giving a wider range of assets that should be included in the “wealth of nations” based on a more complete understanding of human flourishing. Dr. Charles Clark is currently: Senior Fellow, Vincentian Center for Church and Society; and Professor of Economics. He earned a B.A. from Fordham University and both an M.A. and Ph.D. from the New School for Social Research, writing his dissertation under the supervision of Robert Heilbronner. He is the author of Economic Theory and Natural Philosophy (1992), Pathways to a Basic Income (with John Healy) (1997); Basic Income: Economic Security for All Canadians (with Sally Lerner and Robert Needlham) (1999) and The Basic Income Guarantee: Ensuring Progress and Prosperity in the 21st Century (2002) and the editor of History and Historians of Political Economy (1994); Institutional Economics and the Theory of Social Value (1995); Unemployment in Ireland (with Catherine Kavanagh) (1998) and Rediscovering Abundance, (with Helen Alford, Steve Cortright and Mike Naughton) (2006). He has lectured widely in the United States and Europe. He has more than 100 publications. Dr. Clark has been President of Association for Evolutionary Economics and the Association for Institutionalist Thought. Past positions include: Associate Editor of the Review of Business, book review editor of

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History of Economic Ideas; and the Board of Directors of the Association for Evolutionary Economics. His current research interests include: basic income policies; poverty and income inequality; the Irish economy; alternative measures of economic and social well-being; Catholic social thought and the economy. Dr. Clark has been Visiting Professor of Economics at University College Cork, Ireland and the Pontifical University of St. Thomas Aquinas (Angelicum), Rome. Dr. Clark has also served as a consultant on fiscal impact analysis; the economic impact of baseball stadiums; on tax and social welfare reforms and labor economics. Dr. Clark recently was a Delegate for the Holy See Permanent Mission to the United Nations to the U.N.’s High Level Meetings on the Financial Crisis.

Overcoming Privilege in Media Content: The Role of ‘on the Ground’ Documentaries

Kim Clark (DePaul University)

Brenda Bowyer (DePaul University) As a privileged white Westerner and a documentary film producer it is, at best difficult, to eliminate the mindset of privilege, even behind the camera. This is because we all socially construct what we see and film, so necessarily what a camera “sees” and how that content is edited is is controlled by the mindset of the documentary producer. Moreover, one can never tell the whole story nor depict all the aspects of it. But that is universally a problem in any art form, and i even in so-called objective documentaries. There is no purely “view from nowhere” in any depiction, even when one tries to be historically or experientially accurate. Nevertheless, letting the camera run and engaging in two or three other cameras and editors in producing a documentary will somewhat alleviate the “one viewpoint” problem, although never completely. Still, despite these flaws, telling a story about poverty and/or poverty alleviation visually is effective in raising awareness and stirring people to action, can be effective, and, if done with the aim to tell various perspectives on a story, is no more pernicious that an allegedly balanced written history. As a specific example, much has been written and filmed about the Syrian civil war and its horrors. Less has been written or filmed about the refugee camps and there effects on children who make up 70% of the camp populations. So as an addendum to the war stories, showing a documentary on that aspect of this war is effective on highlighting these children and their experiences, even though it will never be purely objective or tell the whole story. Professor Kim Clark is a creative professional active in film, television, and live performance. He is a businessman and community leader in Three Oaks, Michigan and Chicago, Illinois where he has lived for the past 20 years with his partner David Fink. Their creative efforts have been featured in The New York Times, the Chicago Tribune and network television.He is a full time teacher at DePaul University in the College of Communication specializing in media ethics and poverty eradication though documentary filmmaking. His circuitous career path has included 10 years with the Cosmopolitan National Bank of Chicago (Vice President of Marketing), Associate Creative Director at New York's Young and Rubicam Advertising Agency and in 2006 he ran for United States Congress from Michigan's 6th district. He is also an expert pipe organ builder. Before joining DePaul University, he crafted, and later headed, national writing programs for The Second City Training Center. Brenda Bowyer has been a WNIT Senior Producer for fifteen years. She has television experience at WNIT and over twenty five years in radio production. She earned a B.A. at Manchester College in Radio and T.V. with a minor in Journalism. She produced such major documentaries as "The War: Michiana's Experience," "Our Town: Elkhart," and "Our Town: South Bend." In addition, she produces the weekly WNIT programs "Ask An Expert," "Politically Speaking," "Economic Outlook," and co-produces our daily show, "Experience Michiana.

A Blueprint for Trust Restoration Julian Clarke (European Business Ethics Network Ireland)

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Would you do business with someone you don’t trust? Most, given the luxury of the option, would not. Yet although trust is fundamental to building long-term relationships, the core of business success and the outcome of management with integrity, it may not be the primary driver in evaluating and making business and other decisions. A decade both attending international business ethics events and organising them in Ireland, including seven in Dublin, has been fascinating and revealing. Hearing many well respected experts adroitly suggest that an organization which has suffered trust and reputational damage should change its culture, employ a more virtuous approach, advocate a return to some quite ‘old-fashioned’ values and recommend that integrity be more prevalent amongst leaders has been a great learning experience. However, practical ‘micro-level’ suggestions HOW such ‘macro-level’ advice can be successfully implemented are not as frequently discussed at integrity related conferences. Consequently this paper attempts to partially rectify this too-frequent omission by suggesting many specific yet related factors, described as ‘A Blueprint for Trust Restoration’, which piece by piece when carefully implemented may result in the improvements necessary for organizational culture, corporate integrity, board governance, stakeholder trust and overall reputation to be effectively and permanently changed and improved. Ultimately this paper - the culmination of five years endeavor - offers 101 suggestions for either trust restoration or preferably for prevention of any breakdown in trust, offering advice on how to more openly communicate, more transparently make decisions, more successfully lead and even more openly govern nations with a greater concern for the public or national interest. Julian Clarke observes the world of business from the perspective of a St. Vincent’s Castleknock educated management consultant and chartered accountant who has worked with organizations on all continents (bar Antarctica) for 30 years and has taught in half a dozen Irish business schools. The author is a former member of the Ethics Committee and Council of Chartered Accountants Ireland, the Vincentian Council for Education and currently chairs European Business Ethics Network Ireland

The Wheel of Whistleblowing: Towards a Holistic Model Barbara Culiberg (University of Ljubljana, Slovenia) Katarina Mihelic (University of Ljubljana, Slovenia)

The paper proposes a holistic model, i.e. the wheel of whistle-blowing, developed to comprehensively portray various aspects of this phenomenon. The model is based on five questions: Who, What, hoW, Why and to Whom? The answers provide scholars with an integrative framework for understanding whistle-blowing, and offer a “mix-and-match” approach to future research; while practitioners could employ the model to create incentive strategies for whistle-blowing. The answers to the proposed five questions in the wheel of whistle-blowing offer a framework for exploring and understanding this phenomenon. The wheel of whistle-blowing not only provides a comprehensive picture of whistle-blowing, but also simultaneously identifies the less traversed aspects of the field. The model could be implemented by a “mix-and-match” approach of passing through the concentric circles, either by scholars in future studies or by practitioners in developing strategies for whistle-blowing. Barbara Culiberg, PhD, is a Teaching and Research Assistant for Marketing at the University of Ljubljana, Faculty of Economics. She is currently involved in the undergraduate university degree program, in the courses Principles of Marketing, Services Marketing, and Societal Marketing. As a research assistant, she participated in the COUNTER project (Socio-economic and Cultural Impacts of the Consumption of Counterfeit Goods) within the 7th framework programme for research and technological development. She also collaborated in the COBEREN project within the Erasmus network. Her research interests primarily include consumer behaviour related to ethical and unethical consumer practices, such as consumer recycling, consumer participation in the shadow economy, consumer digital piracy etc. More recently, she has started to explore peer reporting in higher education and whistleblowing in business.

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Her work has been published in several international scientific journals, including Journal of Business Ethics; Journal of Consumer Behaviour; Ethics and Behavior; and International Journal of Consumer Studies. She has participated in several international conferences and workshops (EMAC, ACR, IAREP, AOM) and worked as a reviewer for various journals and conferences.

Too Big to Jail Tom Cunningham (DePaul University, Chicago/All Hallows College, Dublin )

This presentation explores the option of “putting the corporation in jail”, challenging the current orthodox sanctions by specifically preventing Banks and trading houses from conducting operations in areas of banking activity where they have been proven to be criminally negligent, for a proscribed period of time. Much of the responsibility for the recent 2008 financial crises in Europe and the United States can be traced to corporate malfeasance in the Banking industry. These misdeeds can currently be addressed by three possible governmental responses: - imprisonment of corporate executives, officers or traders - increased regulatory control, oversight and direct state board representation - imposition of sizeable financial penalties However, despite increasing evidence of unacceptable risk taking, criminality, insider dealing and wholesale deception, no high ranking executives with the exception of Bernie Madoff, have been criminally or civilly prosecuted in the US or Europe. Despite new regulatory reforms enacted since the crisis of 2008 with a view to controlling the excesses of the “too big to fail banks “, there is no evidence that this is having an effect on banking practice - except perhaps in burdening and disadvantaging smaller banking organizations with an impossible capital requirement and an inordinate burden of compliance that they do not have the resources to undertake. The final option, exercising fines for malpractice, have been employed, but with unexpected consequences. In November 2013 for example, JPMorgan Chase agreed to a USD 13 billion settlement on mortgage-backed securities. However it has been reported that the bank had reserves up to 24 billion in anticipation of a more severe penalty, with the result that their share price rose directly after the announcement the seemingly lenient settlement equating to less than the profits of one trading quarter.That same year CEO, Jamie Dimon, received a total compensation of $20m in 2013, consisting of $18.5m in stock options and a base salary of $1.5m - a reward for his handling of the potential exposure of the fine. Bank of America and Goldman Sachs have also announced big settlements. Without admitting any wrongdoing, the US banking giant Morgan Stanley said it agreed to pay USD 1.25 billion to settle charges that it allegedly misled investors on the sale of mortgage-backed securities ahead of the housing bust. The settlement resolves a September 2011 suit in which the FHFA, the conservator of Freddie Mac and Fannie Mae, alleged that Morgan Stanley made "untrue statements and material omissions" in the sale of about USD 11 billion in worth of mortgage security securities, Morgan Stanley said in a 2013 securities filing. It is clear that the banks consider such fines an acceptable cost of doing business and it has no discernible effect on corporate behavior, culture or shareholder expectations. Under certain legal jurisdictions, for example, Canada and the UK, the Corporation can be held culpable under law as a juristic person capable of committing and being convicted of criminal offense - a qualification usually employed for prosecutions of manslaughter or murder.

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Specifically, several outcomes of adopting this proposal will be examined: - the challenges of determining mens rea - the potential effect on individual behaviour and the corporate culture - the likely effect on share price, investor and competitor responses - the political and legislative challenges for consideration Tom Cunningham is a Senior Wicklander Fellow with the Institute for Business and Professional Ethics at the Driehaus Business School, DePaul University Chicago. He has also been working in development for All Hallows College. Since qualifying as an Organizational Psychologist from the University College Dublin in 1987 he has specialized in mapping organizational change in the media, financial and IT industries. This year he co-presented a Fulbright TEDx lecture on the Irish Banking Crisis in Dublin with Patricia Werhane. Tom has been the Director of several EU and AHRC funded pan- European research projects (Journeyman, META, IDEA) and as multimedia producer was the winner of the BBC/KBC content 360 award for multimedia for cultural heritage at the Cannes TV festival in 2008 and National Digital Media Awards (Ireland) for Best elearning Product in 2007.

On the Supposed Moral Agency of Corporations and the Deterioration of the Dignity of Personhood

Michelle R. Darnell (University of Florida Gainesville, Florida)

With respect to the status of corporations as moral agents, there is mostly a simple acceptance that the point has been proven: of course corporations have moral responsibilities. This paper challenges such acceptance, by arguing that attributing moral agency to corporations results in a deterioration of the dignity of personhood. This deterioration occurs in two primary manners: (1) enabling an infringement on the rights of human persons by artificially granting rights to corporations, and (2) devaluing the importance of individual moral responsibilities of human persons. With respect to the first, by treating corporations as (legal) persons, society is able to assign responsibilities to corporations. However, upon doing so, it is reasonable to expect a demand for the recognition of corresponding corporate rights. The social consequences of such corporate rights include possible infringement on the rights of human persons, because the power that can be exerted by a corporation is significantly more than the power that can be exerted by a single human person. A consideration of the right of free speech is used to demonstrate this point. With respect to the second element of the deterioration of personhood, the moral responsibility of individual humans is potentially devalued, and discarded, when there is an acceptance that a social collective is held responsible. More specifically, examples of “corporate responsibility” being used as an excuse for discarding personal responsibility are provided, and the stigma that is attached to individuals simply for having worked within an organization that was found guilty of wrong-doing at a corporate level will be used to demonstrate the devaluation of individual responsibilities. Ultimately, it is argued that we must recognize organizations as having social responsibilities, but not conflate this with moral responsibilities, and that there is a need for increased attention to developing ethical reasoning, behavior, and responsibility of individual persons within corporations. Dr. Michelle R. Darnell is currently a lecturer in the Department of Management at the University of Florida, specializing in Business Ethics. Her primary interests are in: issues related to authenticity and good/bad faith in relationships; ethical implications of ontological assumptions about organizations; the pursuit of distributive, procedural, and interactional justice within a capitalistic environment; the role of existential awareness in ethical development; and ethics pedagogy and training within organizations. She holds Bachelor degrees in Philosophy and Biology from the University of San Diego, and earned an M.A. and Ph.D. in Philosophy from Purdue University. Dr. Darnell additionally completed a Post-Doctoral Bridge to Business program at the University of Florida, with a focus on the fields of Management and Marketing.

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Therapy, Enhancement, and the Ethics of Business in Medicine Dr. James J. Delaney, Niagara University

Dr. David Martin, Mayo Clinic in Rochester, MN

As an industry, medicine is becoming more like any other business. Patients are marketed to as customers, and medical professionals are under pressure to sell products. This is compounded by the increasing degree to which we are able and willing to use medical technology for the purposes of human enhancement rather than just therapy. All of this raises a challenge to the traditional understanding of the doctor—patient relationship, which is based in part on the idea that in a very important sense, medicine is a unique kind of practice. It is different than straightforward business practices such as the buying and selling of houses, cars, cell phones, etc. Thus, the ethical norms that govern the practice of medicine have traditionally been understood as different in several important ways from business practices.

The traditional practice of medicine requires physicians to advocate for their patient’s best interests, to

educate and inform patients of their choices, and to disclose all practical risks and alternatives. The ethical norms that govern commerce fall somewhere between that traditional professional model, and what one may define as “caveat emptor” or the cynical description of used-car sales.

However, if medicine is changing in ways that make it more like other business practices, should the norms

governing its ethics change as well? We will argue that the answer to this question will be relative to what type of medical intervention is being used. When the intervention is best categorized as an enhancement, we believe the norms should be less stringent, and in this respect more like straightforward business practices. However, if the intervention is best categorized as therapeutic, we argue that the norms traditionally associated with clinical medicine should apply. First, we will explain how practices are governed by different sets of norms, and how this determines the conditions for valid consent transactions. Second, we address the potential objection that medicine is not a unique practice among others. We will argue that while health is only one of many goods, it is unique in important respects. Third, we turn to cases of enhancement, and show how they are fundamentally different in an important way from therapeutic interventions. This is because they have a different status with respect to how they are oriented toward the unique good of health. Conversely, we argue that a less stringent set of norms is better suited to govern medical practices involving enhancement. Finally, in response to the potential objection that there is no hard and fast distinction between therapy and enhancement, we provide a statistical method for classifying a given intervention as enhancement or therapy. We believe this method can go a long way in terms of practical application so as to determine what norms should govern different medical interventions. Dr. James Delaney has been a faculty member at Niagara University since 2004. He holds Ph.D. in philosophy from the State University of New York at Buffalo. He works primarily in ethics, focusing both on the history of philosophy and, more recently, on topics in biomedical ethics. Dr. Delaney has published articles in the American Catholic Philosophical Association's Annual Proceedings, The Internet Encyclopedia of Philosophy, Inquiry, For the Defense, National Catholic Bioethics Quarterly, The American Journal of Bioethics, The Kennedy Institute of Ethics Journal, Theoretical Medicine and Bioethics, The American Journal of Bioethics Neuroscience, and The Journal of Medical Ethics. He has also written two books on Jean Jacques Rousseau. His current research examines traditional questions in philosophy and how emerging technology in science and medicine affect the issues involved in them. Specifically, he is interested in questions of personal identity, the best way to understand “human nature” and its value, and puzzles of being benefited or wronged by coming into existence. Dr. Delaney is exploring how competing understandings of these and other philosophical concepts affect the ethical status of procedures involving genetic engineering, reproductive technology, and the manipulation of the brain.

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Dr. David Martin is an Associate Professor of Anesthesiology at Mayo Clinic in Rochester, Minnesota. He grew up in Indiana where he completed his bachelor’s degree in biochemistry at Indiana University. He earned his medical degree at Washington University in St. Louis where he also completed a PhD in Neurobiology. He did postgraduate training at Mayo Clinic where he completed a residency in anesthesiology and a fellowship in pain medicine. He joined the Mayo staff in 1996. His clinical practice specializes in pain medicine, and surgical anesthesia for kidney, pancreas, and liver transplant. His research interests include the pathophysiology of neuropathic pain, medical ethics, and the science of patient safety and quality improvement. He is Vice-Chair for Safety and Quality for the Department of Anesthesiology at Mayo Clinic. He is President-Elect of the Minnesota Society of Anesthesiologists, and also serves as Editor-in-Chief of the American Society of Anesthesiologist’s Patient Safety CME Editorial Board.

CSR and the division of labor between corporations and the state.

Geert Demuijnck (EDHEC Business School) During the last decade, a growing number of scholars have done research on the political role played by private business firms, and, more particularly, by multinational corporations, thereby arguing in favor of a political conception of corporate social responsibility. Some research was merely descriptive, but some authors have been analyzing the legitimacy issue of a ‘political’ conception of CSR. The factual background of the debate is that globalization has undermined the relevance of the traditional division of moral labor between state and private actors, in which the state regulates and private actor are enforced to comply with this regulation. Therefore, in order to fill the regulatory vacuum created by globalization, we have to develop new models of global governance based on a model of deliberative democracy in which private, non-state actors (among them, so it is argued: business firms) actively participate as political actors. Political CSR defends “an extended model of governance with business firms contributing to global regulation and providing public goods”(Scherer and Palazzo 2011). In other words, in this vision corporations should assume state-like roles and provide social rights (Scherer, Palazzo and Baumann, 2006), promote just institutions (Hsieh 2009) and be politically active in the defense of human rights (Wettstein 2012). The underlying theoretical framework of the global governance system in which corporations should become political actors is Habermas’s conception of a deliberative democracy. Although I generally share the analysis of the regulatory deficit caused by globalization, and I even would defend the idea that corporations have some limited political responsibility, this paper develops two lines of argument which imply that the business firms cannot play a role as political actors in a deliberative democratic setting. The first line starts from the distinction between ‘citoyen’ and ‘bourgeois’ which plays a key role in Habermas’s conception of deliberative democracy. It is argued that it is inappropriate to apply this schizophrenic characterization of human beings in a political system to corporations. The second line relates the moral (and political) responsibility of a corporation with respect to positive duties to the cost and the impact in terms of competitiveness that these duties imply. Insofar as human rights are considered to be universal moral principles, corporations should indeed respect them, avoid complicity with violations and remedy if they have been involved in violations. However, these obligations do not imply positive duties like a role in the creation of global rules of governance neither in the provision of public goods. Finally the ambiguities of the political role of corporations will be spelled out in reference to some recent business initiatives (e.g. the different initiatives after the Rana Plaza catastrophe) and some ‘best practices’ (e.g. combating discrimination). Geert Demuijnck is professor of business ethics and political philosophy at EDHEC Business School (Lille, France) and at the Catholic University of Louvain (Belgium). His research focuses on ethical questions related to business and the economy. He is a member of ethics committees of several multinational coporations. He is a member of the Executive Committee of the European Business Ethics Network (EBEN).

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The “Ethics” of Sustainability

Joseph Desjardins (College of St. Benedict and St. John’s University, Minnesota)

The Brundtland Commission offered what has become the standard definition of sustainable development as “development that meets the needs of the present without compromising the ability of future generations to meet their own needs.” Beginning with that report, the concepts of sustainability and sustainable development has guided much of the world’s thinking about global economic growth and development and the concept of sustainability has become ubiquitous in contemporary society. “Sustainable” is regularly used to modify: agriculture, architecture, business, buildings, construction, communities, consumption, development, economics, ecosystems, forestry, marketing, investing, transportation. Thousands of corporations, for example, have replaced the traditional corporate annual report with an annual sustainability report and much of strategic management has virtually been translated into the language of sustainability. Implicit within much of this is the belief that sustainability is deeply interwoven with ethics. Along with economics and the environment, ethics is one of the “three pillars” of sustainability; thus, it would seem to be part of the very definition of “sustainability.” Of course, sustainable development itself is a normative concept, suggesting a direction to guide practical decision-making in public policy and economics. But surprisingly little attention has been paid to the ethical dimension: what, exactly, is ethically required, or prohibited, by a commitment to sustainability? Are all economic and environmental sustainable practices ethical? Are all ethical responsibilities, economically or environmentally sustainable? Can a commitment to sustainability result in ethical dilemmas, both within the sustainability paradigm and between sustainable and non-sustainable values or principles? Can there be conflicts between the so-called three pillars of sustainability and, in particular, can economically or environmentally sustainable practices be unethical? My larger project is to develop a systematic account of the ethical dimensions of sustainability. For my IVBEC presentation, I will offer a philosophical account of a range of ethical responsibilities that can be defended as being embedded within the concept of sustainable development. I will argue that this account is more narrow than what is often understood in the sustainability literature, and especially as it is understood in the business, strategy, and CSR literature. I will argue that, in practice, many of the ethical responsibilities and ethical initiatives touted in corporate social responsibility reports have little or nothing to do with sustainability. I argue that sustainability’s ethical domain includes two basic categories: considerations of distributive justice, and responsibilities to future generations. Using this analysis, I will argue that many ethical claims made on behalf of sustainable development often lack a clear connection with sustainability and therefore lack whatever justification that concept can provide. Further, while central to any comprehensive ethical theory, these two areas hardly exhaust the domain of ethics, thus leaving open the possibility that other ethical considerations might lead to conclusions that run counter to principles and practices of sustainable development. Joseph DesJardins is Professor of Philosophy at College of Saint Benedict and Saint John’s University, and holds the Ralph Gross Chair in Business and the Liberal Arts at Saint John’s University in Minnesota. He is the author and co-author of several books, including Business Ethics; Environmental Ethics: An Introduction to Environmental Philosophy; Contemporary Issues in Business Ethics, (co-author with John McCall); and Business, Ethics, and the Environment Business Ethics: Decision Making for Personal Integrity and Social Responsibility (with Laura Hartman and Chris MacDonald). He is a member of the Board of Directors, president-elect, and former Executive Director of the Society for Business Ethics. He has published and lectured extensively in the areas of business ethics,

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environmental ethics, and sustainability. He received his B.A. from Southern Connecticut State University, and his M.A. and Ph.D. from the University of Notre Dame.

Business Ethics and Self-Affection

Ghislain Deslandes (ESCP Europe Paris, France)

“Liberty, autonomy, movement, being, power, ipseity, singularity, flesh: they are not given by exteriority, they come from the self-immanence of life.” (Incarnation, p. 263) In the field of management and business ethics studies, a large body of literature has been devoted to the question of self (Deslandes, 2012). Several management and business ethics paradigms have indeed been grounded in this philosophical question, which is both fundamental and the most central of all. Its origin may lie far in the past – as the rational and transcendental subject of the Enlightenment – or it may be found more recently, in the wake of psychoanalysis (Arnaud, 2012) or poststructuralism (Bjerg & Staunaes, 2011). Yet, the conception of self basically determines the meaning which should be given to the ethics of action. In this paper, we shall rely on the phenomenological conception of life as the relation to self, defined as “self-affection” by the philosopher Michel Henry (Seyler, 2010). Michel Henry is in fact a thinker of life, which he opposes to the impersonal world of contemporary thought. As a phenomenologist, he wrote: “it is not thought which gives access to life, but life that allows thought to reach itself” (2000, p. 129). This phenomenology breaks with two assumptions: the first one which started with the Greeks runs until Heidegger, the second started with Galileo. What primarily interests Henry is phenomenality before intentionality, before coming into the light in the world, before ek-stasis. We can only have an intuition of the world through our sensitive, real, living subjectivity, through pathos, through individual effort, through an affective transcendence. Secondly, it is necessary to break with the idea that life can only be known thanks to and by means of geometry: “by taking subjectivity out of thepicture,” Henry asserts, “the Galilean project removes its object from philosophy.” In the objectivism of the Galilean project, “anything can replace anything: people become interchangeable, like things” (2000, p. 315). At bottom, with Henry, all categories (power, autonomy, liberty) are subordinated to life. What new perspectives and potential criticism can this relation of life to human self offer in thefield of managerial ethics? At least two may be envisioned. On the one hand, Henry is strongly opposed to the quantifiable and mathematizable abstractions, which are now used to evaluate work ever since political economy introduced them. The object of science becomes a huge abstraction which has nothing to do with individual effort. Marx’s great insight, Henry says in a reading of the German philosopher that is paradoxically and resolutely anti-marxist, was to have grasped the significance of the individual’s effort as he lives oscillating between suffering and happiness. We believe that this formulation comes into direct contradiction with the foundations on which the Human Resource function defines itself as a management of “resources”. On the other hand, Henry argues, “we are intelligible from the invisible”. Our nature turns away from the phenomenological structures which we use to understand it in the light of the world. With this new understanding of the human condition, we can enrich our conceptualization of managerial responsibility, starting in particular from what recent research in management has dubbed “the tyranny of visibility” (Aubert et al. 2011)

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Ghislain Deslandes, HDR, DBA and PhD in Philosophy, is Professor at ESCP Europe (Paris Campus) and Academic Director of the Specialized Master programme in Media Management. His teaching and research activities focus on Business Ethics, Philosophy and Management and Media Management. He is currently an editorial board member of Business and Professional Ethics Journal (BPEJ) and of International Journal on Media Management (JMM). In the field of business ethics, his most recent research has been published in Business Ethics: A European Review, Journal of Business Ethics and Philosophy of Management. His books include Le management des médias (La Découverte, 2008), Le management éthique (Dunod, 2012) and more recently an Essai sur les données philosophiques du management (Presses Universitaires de France, 2013). He is also a Program Director at the International College of Philosophy (CIPh) until 2019.

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Qualities necessary for Effective Corporate Governance in Catholic Health care

Aine Donovan (Dartmouth University)

The role of corporate board membership has an uneven history in managing wrongdoing. Traditionally governing boards have provided strategic advice, regulatory and financial oversight, risk management, determination of management compensation and succession, and (occasionally) decisions in times of crisis. But the overall role of a board member is vague in most organizations. This paper will explore the role of boards in Catholic hospitals as they face (especially here in the US) issues of diversity and health care. Birth control is the obvious example, but even more nuanced examples in neonatology and palliative care are emerging as points of contention in healthcare. This paper will provide some relevant guidelines for board members to conside as the US Supreme Court is deliberating on how (and if) religiously based organizations can determine areas of exemption for healthcare. Aine Donovan is adjunct associate professor of business administration at the Tuck School of Business at Dartmouth, and executive director of the Dartmouth College Ethics Institute. She focuses on organizational decision-making and leadership. Her publications include “The Methods of Business Ethics” in the Oxford Handbook of Business Ethics (fall 2007); “Medical Device Development; A Balanced Approach to Managing Conflicts of Interests Encountered by Physicians” in Catheterization and Cardiovascular Interventions (vol. 69, 2007). Professor Donovan received her BA from California State University, San Diego, in 1979; her MRE from the University of San Diego in 1983; and her Ed.D. from the University of San Francisco in 199

Double Dipping in Public School Districts: The Ethics and Effectiveness of Double-Dipping Superintendents in Public School Districts

Nina Dorata (St John’s University NY)

Cynthia Phillips (St John’s University NY) Joan DiSalvio (Fairleigh Dickinson University)

This study evaluates the ethical and legal issues that permit New York State (NYS) School Districts to rehire recently retired school district superintendents for their specialized skills in overseeing the academic and fiscal responsibilities of a school-district. The effectiveness of c o s t l y “double-dipping” is examined from academic and fiscal perspectives. Performance of these temporary leaders is analyzed within the context of the corporate board literature on interim CEOs. This research contributes to the extant literature by providing school-district administrators and state regulators tools to evaluate the efficacy of using recent retirees to fill superintendent vacancies. In 2008, then NYS Governor, David Paterson, signed into law bill S.8669 that curbs abuses in the state-pension system, and requires school districts to disclose employees who are simultaneously receiving a NYS pension under various waiver restrictions permitted by law. Both State Comptroller Thomas DiNapoli and then Attorney General Cuomo, praised the new law as making significant progress in holding school districts accountable in their recruiting for specialized positions and thus preserving the NYS Retirement system and related taxpayer dollars. School-district superintendents are amongst the highest-paid government employees in the country, earning significantly more than teachers, state governors and even the President of the United States. This rising pay is in the backdrop as school districts face declining enrollments, decreased funding, and declining academic performance. In NYS, rising pay for school-district superintendents continues despite caps on property taxes.

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Double-dipping occurs when a school-district superintendant retires early to receive their pension and then is rehired elsewhere as a superintendant, consultant, or administrator, resulting in the seemingly-retired employee receiving double pay. Promoters of this practice contend that the retiree experts fill an immediate significant void in school-district leadership while search committees hunt for a permanent replacement, if one is found at all. NYS waivers for rehire are only necessary if the retiree is younger than 65 to receive school-district compensation above $30,000 and still continue to receive their state pension. But, as retirement age increases, rehires of retirees at 65 or older require no wavier or waiting period to be gainfully employed once again. Hiring a retiree poses the following ethical dilemmas. First, it limits opportunities of aspiring active employees for the benefit of filling an immediate void. Second, the rehiring is contrary to circumstances when retirees are rehired in the corporate sector; that is retirees are incentivized to minimize the interim employment period to avoid negative market reaction; double-dipping in the corporate sector is considered poor governance. Regardless, rehiring a retiree in the public sector comes at the expense of taxpayers who are simultaneously not only funding pensions, but also the salaries of retirees. The purpose of this research is to examine the depth of double-dipping by superintendents in NYS school-districts and the effectiveness of the rehired retiree in terms of fiscal and academic outcomes. The research questions to be addressed are:

1. To what extent are school districts engaging in the practice of double dipping? 2. What impact do rehired retired school-district superintendents have on school district budgets? 3. What impact do rehired retired school-district superintendents have on academic outcomes?

Using publicly-available data from the NYS Public Pension System and NYS School-District Payroll System, the depth of the rehired retirees will be examined in terms of its proliferation and the magnitude of the double-dipping compensation, and will be compared to non-retiree superintendents. Using this bifurcation of the data, fiscal attributes, including spending, credit worthiness, and fund-balance accumulation will be analyzed. Using the same bifurcation, academic outcomes, such as school ranking and teacher-student ratios, will be analyzed.

Performance results will be analyzed within the context of the corporate board literature on interim Chief Executive Officers (CEO). We draw on the corporate literature to overcome the dearth of research on the performance of interim school-district superintendents. Although private and public organizations differ in very fundamental ways, some aspects of organizational operations and performance may be comparative. Beginning a research dialogue that compares the public and private approach to succession planning and the resulting impact on the stakeholders could lead to an interesting stream of research. Performance of a school district under the leadership of a temporary superintendent can be likened to the performance of an interim CEO in the private sector. Research has shown that interim corporate CEOs are associated with lower corporate performance during the term of the interim CEO (Ballinger & Marcel, 2010). Conditions of the CEO’s departure, whether voluntary or involuntary, has been shown to mediate performance results (DiSalvio, 2011). Hiring and firing an organization’s CEO is one of the most important responsibilities of any governance oversight body, and planning for leadership turnover is a critical element of that responsibility. Succession planning is widely regarded as a key ingredient for good governance in the research literature. In the private sector, an executive succession plan is required for listing on the NYSE, the SEC considers succession planning as a risk management issue requiring the attention of the board, and credit ratings agencies consider succession planning factors in their ratings (DiSalvio, 2011). A comparison of such accountability measures between the corporations and school districts will be presented. The extent to which succession planning is used in the public sector will be explored.

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Nina T. Dorata earned a Ph.D. in accounting from Rutgers, The State University of New Jersey. She holds a B.S. in Accounting and a M.B.A. in Taxation from St. John’s University. Dr. Dorata is a CPA in NYS. Dr. Dorata has taught at the State University of New York at the College of Old Westbury and at St. Joseph’s College. She was an auditor for Price Waterhouse & Co., an Assistant Vice President of Corporate Accounting for E.F. Hutton & Co. Inc. and Director of Financial Reporting at Staff Builders Inc. Dr. Dorata’s research interests are financial reporting, capital markets, corporate governance and governance in public school districts. She has presented numerous papers at national and international venues. She has published in peer reviewed journals such as Journal of Accounting, Auditing and Finance, Journal of Applied Business Research, Managerial Finance, Accounting Forum, Review of Business, and The CPA Journal. Dr. Dorata has authored a book titled “Accounting for Business Combinations, Goodwill, and Other Intangible Assets, Interpretations of U.S. and International Accounting Standards.” Dr. Dorata is a member of the AICPA, the NYSSCPAs, and the American Accounting Association. Her teaching areas include financial accounting theory, business combinations accounting, and advanced accounting topics.

Dr. Cynthia Phillips is an Assistant Professor in the Department of Accounting and Taxation in the Peter J. Tobin College of Business at St. John’s University with responsibilities for courses in financial, managerial, and cost accounting. Prior to her faculty appointment, Dr. Phillips served in an administrative capacity in the Tobin College, most recently as Associate Dean for Planning and Accreditation. She has professional experience in internal audit and management accounting in the financial services industry, where she worked prior to joining St. John’s in 1989. Dr. Phillips is a member of the American Accounting Association, the Institute for Management Accountants, and the New York State Society of CPAs. She currently serves as a financial-planning consultant for the Diocese of Brooklyn and sits on the Superintendent of Schools’ strategic-planning advisory board.

Dr. Phillips’ research interests are in the area of not-for-profit accounting, with an emphasis on governance and policy issues facing higher education and other educational settings. She has numerous conference presentations and proceedings and has co-authored an article published in the CPA Journal, a publication of the New York State Society of CPAs. Dr. Phillips holds an Ed.D. in Instructional Leadership from St. John’s University, a post-doctoral certificate in Accounting/Finance from the University of Florida, an MBA in Finance from St. John’s University, and a BBA in Accounting from Hofstra University. Joan DiSalvio earned a BA, MBA, and Ph.D. from Rutgers, The State University of New Jersey. She also holds an MS from Stevens Institute of Technology, and is a Certified Public Accountant (NJ). Dr. DiSalvio is an Assistant Professor at Fairleigh Dickinson University, where she teaches Financial, Managerial and Intermediate Accounting. Before earning her PhD, she worked as a Financial Analyst, and as an Internal Auditor for a large Multinational firm. Dr. DiSalvio’s research interests are in financial reporting, corporate governance, and earnings management and has published peer-reviewed articles in NJ CPA Journal, Review of Business (forthcoming) and Advances in Environmental Accounting and Management (forthcoming). Dr. DiSalvio is a member of the AICPA, CFE, the NJSCPA, and the American Accounting Association.

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An Ethical Analysis of the Work of Tax Practitioners

Jane Frecknall-Hughes (Open University, UK) Peter Moizer (Leeds University)

Elaine Doyle (University of Limerick) Barbara Summers (Leeds University)

Recent alleged tax avoidance scandals involving large, high profile corporations such as Amazon, Google and Starbucks have generated considerable debate on the ethics of tax practitioners. Work on tax practitioners’ ethical reasoning (Doyle et al., 2013) has shown that practitioners apply a less principled level of reasoning to tax dilemmas than to social dilemmas. However, further research is needed to understand the nature of the ethical reasoning involved and its consequences for behaviour. Here we consider this issue in the light of the two main streams of Western ethical thought – deontology and consequentialism – analysing tax practitioners’ reasoning in social and professional contexts. Deontological ethical reasoning relies on the creation of moral injunctions by which an individual can judge whether an action is morally right. Kant used the expression ‘categorical imperative’ to describe this, leading him to maintain, for example, that it is never right to lie: the obligation to be truthful cannot be limited by expediency (see Flew, 1979; Raphael, 1981). Consequentialism is an umbrella term for any of the teleological moral theories that state that the rightness/wrongness or goodness/badness of an action depends solely on the results the action produces. Hence, actions are judged in terms of consequences (Williams, 1985: 77). Most versions of consequentialism are more precisely formulated than the general principles above (e.g., by specifying which groups of affected people are relevant, such as the individual (egoism) or everyone bar the individual (altruism). In addressing tax avoidance the deontological/consequentialist dichotomy is important. Both approaches can lead to support for tax avoidance strategies. A deontological practitioner might see the law as providing rules to follow, which allow for tax avoidance, whereas a consequentialist might consider the outcome primarily and thus be inclined to manipulate the rules to achieve a particular result, which could include tax avoidance. The actual outcome in each case may be the same, but the decision process would be different. Any potential remedy to address tax avoidance, however, needs to be actioned through the context of the decision process.

In this paper, we report the results of a study using the original short-form Defining Issues Test (DIT), combined with a tax context-specific version (TPDIT), which was administered to tax practitioners and a control group of non-practitioners in Ireland. The DIT measures moral reasoning, and is derived from moral psychology (Rest, 1979). In the test, individuals are faced with ethical dilemmas and asked to judge the importance of different considerations that might affect their decision. These considerations can be classified in terms of deontology and consequentialism, allowing us to assess the ethical orientation of practitioners, to compare their orientation in social versus tax contexts and to determine any differences between tax practitioners and non-practitioners. While the DIT and TPDIT have previously been used to assess individuals’ ethical reasoning in social versus work situations (Doyle et al., 2013), they have not hitherto been used to evaluate their particular ethical orientation, hence this paper makes a novel and significant contribution to the debate on tax practitioner ethics.

Dr. Elaine Doyle lectures in taxation at the Kemmy Business School, University of Limerick, Ireland. After completing a Masters in Accounting at the Smurfit Business School in UCD, training as a chartered accountant and completing her professional taxation qualification, she spent six years working as a tax accountant in PwC and EY before joining the UL faculty in 2002. She completed a PhD in moral reasoning in a tax context through the University of Sheffield in the UK in 2010. She designed and is the course director for the Master of Taxation program and was awarded the University of Limerick’s Teaching Excellence award in 2010. In 2012 she spent 3 months as an International Research Scholar with the Open University Business School in Milton Keynes, UK. She chaired the Kemmy Business School Research Ethics Committee from 2011 to 2013. Her research interests include

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inter alia, professional ethics and risk management in tax practice, the tax aggression of tax practitioners, research ethics, procedural justice, ethical reasoning and ethics education. She has published both nationally and internationally in these areas in journals such as ‘Journal of Business Ethics’ and ‘Innovations in Education and Teaching International’, is co-editor of “Innovative Business School Teaching: Engaging the Millennial Generation”, published by Routledge in 2013, has won numerous best paper awards and has secured national and international funding to support her research activities.

Free Enterprise and Globalization: Shifting the Paradigm with Catholic Social Teaching

Robert V. Doyle (Loyola Marymount University) Our free market, capitalist economy presupposes that businesses’ ultimate good is the consumption of utilities through market exchange in order to produce the greatest profit. We understand this in our society as competition: buyers and sellers ultimately control market forces. This competition results in the maximum consumption ofutility and leads to the greatest profit. Traditionally, businesses are viewed on the basis of equity and efficiency as controlled by this competition. Each agent is “rewarded” with what he or she contributes; reward is based on profit. These views lack any specific vision or set of value judgments. Much is left open to unchecked market factors that often result in economic crisis. Catholic Social Teaching offers a set of specific value judgments on which social formulation and analysis may be built. For instance, it suggests that the dignity of the human person, in community, is the foundation for all aspects of economic life. CST offers that that dignity of the human persons cannot be reduced to utility or market, market forces, or the sum of individuals. CST opposes treating economic life as an end rather than a means. The economy must be viewed in terms of how it meets human needs. CST presents the principle of solidarity as a way to understand the purpose of business. Like other CST principles, solidarity helps businesses move beyond the economic paradigm that is rampant in this country. Solidarity removes the convictions that human beings are solitary and that happiness only lies in possessing and experiencing. CST insists that there is a mistake in assuming that communities exist as mere instruments of human life. Rather, they are an integral factor and expression of human flourishing. This understanding allows the common good to be expressed not as just a matter of liberties and protections but instead as the complete conditions necessary for every member of the community to flourish. If we think of business as communities this imperative of the common good shifts the focus or purpose of the business beyond profit and the bottom line. In other words, CST proposes a richer conception of businesses, one that sees real possibilities beyond the good of wealth. CST also provides for a paradigm shift as to the role of persons within business. The role of business in the modern economy demands the person’s best qualities: the capacity to investigate and to know, the capacity for solidarity in the organization, and the capacity to work toward the satisfaction of the needs of fellow employees. CST involves the notion that business is a community of persons, even if each person contributes differently. If we take this notion seriously, the purpose of business is to create an atmosphere wherein notions of co-responsibility, co-management, and co-ownership are taken seriously. Robert V. Doyle is Graduate Program Director and Visiting Assistant Professor in the Center for Catholic Education at Loyola Marymount University (LMU). Robert is currently completing on a PhD in Religion and Theology with a specialization in theological ethics. Additionally, he has earned an M.A. in Bioethics at LMU and an M.A. in Theology (also at LMU). Robert has taught courses in bioethics, philosophy and theology at both the undergraduate and graduate level. In addition, Robert has published on issues related to theological ethics, and presents regularly at international and national conferences on ethics and theology. Recent presentations have included audiences at the Catholic Theological Society of America, as well as the American Society of Bioethics and Humanities and the Canadian Bioethics Society.

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An exploration of the effects of uncontrolled social media on consumer perceptions and responses to

supermarkets’ corporate social responsibility

Dunn, K. (University of Hull) Harness, D (University of Hull)

Punjaisri, K. (University of Hull) More than a year since the horsemeat scandal, the crisis has caused significant and lasting impact (Vizard, 2014). It occurred as retailers were not adequately policing a highly complex supplier chain (Mintel, 2013). Hence food retailers failed in sufficiently protecting the consumer. The scandal was aired extensively through social media. This empowered consumers to comment on firms’ practices and organise and threaten boycotts (Whelan et al., 2013). Hence, through social media, the scandal developed “a life of its own” (Lawson, 2013). Social media buzz added prominence to the crisis. It played a significant role in eroding consumer trust, not only in the brands implicated, but in “tarnishing the reputation of the entire supermarket sector” (Joseph, 2013). This is concerning for food retailers, as consumer trust in supermarkets’ actions and communications is already generally low (Hartmann, 2011). Social media has therefore changed the communication landscape. Historically, supermarkets controlled their communication, using traditional one and two-step models (Fill, 2009). By empowering the consumer, social media limits supermarkets’ control, with significant implications on the implementation and communication of their CSR policies. Hence there is a need to understand more about the impact social media can have upon consumers, particularly in the context of social responsibility. This study therefore explored the effects of uncontrolled social media on consumer perceptions of supermarkets’ CSR. Thus far, CSR and social media theory have remained largely disconnected, hence “little is known about how interactive online media change the effect of corporate communication about CSR” (Eberle et al., 2013, 732). This study addressed the pressing need to connect these theories to understand the impact of social media on consumer perceptions of CSR. Extant research acknowledges stakeholder responses to CSR, including low awareness (Pomering and Dolnicar, 2009), scepticism (Jahdi and Acikdilli, 2009), trust (Park et al., 2014) and loyalty (Stanaland et al., 2011). Much of this research was conducted before the advent of social media. Hence a significant knowledge gap exists, as it remains unknown whether uncontrolled social media distorts these established norms. This study makes original contribution by exploring the extent to which social media reduces or enhances such responses. Furthermore, the study adds new insight by developing a framework to analyse the relationship between social media and CSR activities. A mixed methods study was developed, based upon 20 face-to-face semi-structured consumer interviews, followed by a quantitative survey of a representative sample of consumers. Findings suggest that negative social media communication about supermarkets’ CSR erodes consumer trust and exacerbates scepticism, by reinforcing and strengthening consumers’ existing opinions. Consumers viewed social media comments as more believable and influential, as those commenting are perceived as giving raw and real opinions, without a business agenda. The findings are important in providing insight into the effects of uncontrolled social media on vital consumer attributes, such as trust. They suggest that, if future scandals occur, it will become more difficult for consumers to trust supermarkets. As social media gains popularity, its power develops and it contributes to sowing long-term doubt in supermarkets’ CSR. Katherine Dunn is a PhD candidate in the department of Marketing and Business Strategy at Hull University Business School. She has an MSc in Business Management and is currently conducting research on social media and its relationship to consumer perceptions of corporate social responsibility. She has taught on undergraduate modules

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in marketing and business management at York St John University. Katherine has previously held positions in marketing to the healthcare sector and as an Audit Associate for Deloitte LLP. Dr Khanyapuss Punjaisri is a Lecturer in Marketing at Hull University Business School. Dr Punjaisri holds a PhD from Strathclyde University and an MSc in Marketing (with distinction) from Birmingham. Her research interests lie in the areas of services marketing in relation to branding, corporate branding/identity, employee branding (internal branding), and employer branding with a growing interest in health related marketing. Previous publications have appeared in the European Journal of Marketing, Journal of Product and Brand Management, and Journal of Service Management. Dr David Harness is a Senior Lecturer in Marketing at Hull University Business School. His research interests are in the areas of corporate social responsibility, services marketing and end stage product management. Previous publications have appeared in Journal of Business Ethics, The Service Industries Journal, Journal of Product and Brand Management, Journal of Financial Services Marketing, and the International Journal of Bank Marketing and others.

Gender and Ethics – Then and Now: What Have We Learned? Dawn R. Elm (University of St. Thomas Minneapolis)

In 1982 Carol Gilligan wrote her seminal book, In a Different Voice, which led to the increased recognition of gender issues in ethics and moral reasoning. Since that time many studies have been conducted on the impact of gender in moral reasoning, ethical decision-making, corporate social responsibility and other topics in business ethics. In addition, there have been numerous articles written about the feminist perspective regarding the role of gender in ethics and in business. This article discusses what we have learned, or not learned, about gender in business ethics in the one and a half decades since Gilligan’s work. The conclusion of this examination suggests that the research and practice on gender in business ethics has stalled since the 1990’s. Numerous empirical studies show gender matters while as many others show no gender differences. Theoretical arguments for feminist approaches have had mixed receptions with no overarching conclusions. Business practices still generally reflect the patriarchal model of organizations and business firms even with substantial emphasis on diversity and gender equity in recent years. The article presents potential causes for this lack progress and suggests several opportunities for genuine acceptance of a harmony of “different voices” in business ethics research and practice.

References

Borgerson, J. (2007). On the Harmony of Feminist Ethics and Business Ethics. Business and Society Review, 112(4), 477-509.

Derry, R. (1996). Toward a feminist firm. Business Ethics Quarterly, 6(1), 101-109.

Dobson, J. a. (1995). Toward a feminine firm: An extension to Thomas White. Business Ethics Quarterly, 5(3), 227-342.

Gilligan, C. (1982). In a Different Voice. Cambridge, MA: Harvard University Press.

Hamington, M. &.-S. (2011). Applying care ethics to business; Issues in Business Ethics Vol. 34. New York: Springer.

Kujala, J. a. (2004). Female managers' ethical decision-making: A multidimensional approach. Journal of Business Ethics, 53(1-2), 153-163.

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Liedtka, J. (1996). Feminist morality and competitive reality: A role for an ethic of care? Business Ethics Quarterly, 6(2), 179-200.

Loe, T. F. (2000). A review of empirical studies assessing ethical decision-making in business. Journal of Business Ethics, 61, 185-204.

Machold, S. a. (2008). Corporate governance and ethics: A feminist perspective. Journal of Business Ethics, 81(3), 665-678.

McDaniel, C. S. (2001). Organizational ethics: Perceptions of employees by gender. Journal of Business Ethics, 33, 245-256.

O'Fallon, M. a. (2005). A review of the empirical ethical decision-making literature: 1996-2003. Journal of Business Ethics, 59, 375-413.

Sayers, R. (2012). The cost of being female: Critical comment on Block. Journal of Business Ethics, 106, 519-524.

Valentine, S. G. (2009). Gender and ethics: Ethical judgments, ethical intentions, and altruismamong healthcare professionals. Gender in Management: An International Journal, 24(2), 112-130.

White, T. (1992). Business ethics and Carol Gilligan's "Two Voices". Business Ethics Quarterly, 2(1), 24-36.

Dawn R. Elm is the Professor of Ethics and Management and has been a faculty member of the Opus College of Business at the University of St. Thomas since 1989. She has published numerous articles on business ethics and ethical decision making, as well as articles on honesty, spirituality at work, and aesthetics in ethics and learning. Her current research interests focus on ethical decision making as a unique process, the changing value of privacy in a social media culture, and ethics and aesthetics. She has experience in corporate governance, strategy, and business ethics education.

Dawn is the Executive Director for the Society for Business Ethics, and a past president of the Social Issues in Management Division of the National Academy of Management. She serves on the editorial board of Business Ethics Quarterly and Ethics and Behavior as well as an ad hoc reviewer for Business & Society, Journal of Business Ethics, Corporate Citizenship, and several other journals in the Business Ethics and Management fields. Dawn has also serves as an outside director on several corporate boards and has management experience with the Procter & Gamble Company.

Dawn has a PhD in Strategic Management and Organization from the University of Minnesota and a BS in Chemical Engineering from the University of Massachusetts/Amherst.

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Vincentian Social Responsibility for Systemic Change: A Sustainable Development Model for Academic, Business, Government and Civil Society Engagement in Community Development.

Nonong Atiliano Fajardo (Adamson University, Manila)

Marco Tavanti (DePaul University) Belinda Conde (Center for Research, Evaluation and Continuing Education)

This paper presents the social responsibility model utilized by Adamson University and the Vincentian Center for Social Responsibility (VCSR) in their public and community engagement in Manila, Philippines. Through an analysis of current global efforts toward the Post 2015 Development agenda and the recently emerged Sustainable Development Goals (SDGs), the study shows an intersectoral systemic change model for sustainable community development. In the last few years, the VCSR model has gained a reputation among public officials and community leaders for its integrated approach combining value-leadership formation with sustainable community programs for marginalized communities in the Metro Manila area. These include microfinance/micro-saving programs along community social entrepreneurship initiatives. The model has involved numerous government agencies, academic institutions, businesses and NGOs along 50 relocation sites comprising of almost 1 million people. In line with the Vincentian tradition of poverty reduction, social justice and public engagement, the model reflects elements of community empowerment (rights) and institutional capacity (responsibility) manifested in rights based approach (RBA) in development. The analysis of the model is offered in relation to the challenges and opportunities presented by the Post 2015 urban sustainable community development priorities. In addition, the model presents insights on Academic Social Responsibility (ASR) and the possibilities of academic engagement with public and private sectors with the purpose of empowering disenfranchised citizens while advocating for inclusive public policies and appropriate community services. The impact analysis of the VCSR model shows how investment in community empowerment results in higher levels of public accountability and good governance. The study of the VCSR model presents a systemic change approach for sustainable community development based on values-based interventions coupled with community-led programs.

Fr. Atiliano ‘Nonong’ Fajardo, C.M. is director of the Integrated Community Extension Services (ICES) at Adamson University, Manila, Phillipines. He is also the Executive Director of the Vincentian Center for Social Responsibility, Chair of the South Manila Inter-Institutional Consortium Committee on University Extension Services and Coordinator of the Housing Ministry of the Archdiocese of Manila. He is a Vincentian priest of the Congregation of the Mission in the Philippines. He finished his Masters & Doctorate at the Pontifical Gregorian University in Rome. He did his post graduate studies at DePaul University, Chicago, and is a fellow of the Kennedy School of Government Executive Program, Harvard University, Cambridge, Mas. He was awarded the 2011 National Outstanding Volunteer and the 2013 National Housing Award. He has volunteered to work in the relocation sites since 2004 and have journeyed with these communities up to the present while doing his work as Director of Extension Services at Adamson University and Minister of Public Affairs of the Archdiocese of Manila. He has also written books on the History of the Vincentian Popular Mission in the Philippines, Cyberspacing Popular Mission and Doing Systemic Change.

Dr. Marco Tavanti is an experienced international development scholar and the Chair of the International Public Service (IPS) graduate degree program. He serves as President the World Engagement Institute (WEI), an international NGO dedicated to cooperation and capacity development. He received his Ph.D. in Sociology (with distinction) from Loyola University Chicago (LUC) in 2001. He teaches international public service courses related to the United Nations, international relations, NGO management, global civil society and sustainable development.

Dr. Belinda T. Conde is the Director, Center for Research, Evaluation and Continuing Education at Adamson University.

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A Framework for Analyzing the Ethics of Change from a Strategy-as-Practice Perspective

Joyce Falkenberg (University of Agder)

In the field of strategy, the focus on ethics has, for the most part, been on the outcome of a strategic change: is the change ethical? And while we are beginning to gain an understanding of the ethics of the process of strategic change, (see for example, Werhane, 1988; Burnes and By, 2012; Falkenberg, 2013) there is not a framework which can be used to analyze the ethics of the process of strategic change. The purpose of this paper is, therefore, to develop a framework for analyzing the ethics of change from a strategy-as-practice perspective. The framework uses the construct of fairness and integrates this with the aspects of practitioners, praxis and practices. Thus the paper contributes to the field of ethics in strategy. In this paper strategic change is viewed from the strategy-as-practice perspective, a perspective made explicit by Jarzabkowski (2003, 2004):

Strategy: focus on what an organization has Strategy-as-practice: focus on what an organization does

Strategy, what an organization has, is seen as logical and rational, with ethical issues focusing on such questions as: is the change is ethical; are the goals of the organization ethical; are ethical aspects of change decisions considered along with other aspects, such as profit? Strategy-as-practice, what an organization does, focuses on the work involved in making strategy and encompasses the strategizing activities of practitioners (strategists), praxis (flow of activities) and practices (tools). (Jarzabkowski and Spee, 2009) In this way, strategy as practice allows for an analysis of the ethics of the strategic change process, contributing to the work done by Croonen (2010) and others. Croonen (2010) emphasizes the need for a process to be perceived as fair; this includes distributive fairness, procedural fairness and interactional fairness:

x Distributive fairness: actor´s perceived fairness of outcomes x Procedural fairness: rules, procedures, and governance mechanisms x Interactional fairness: interpersonal treatment and communication; justification of decisions made,

legitimization of the changes

This classification within the fairness construct is useful in developing a framework for analyzing the ethics of change from a strategy-as-practice perspective which recognizes practitioners; praxis and practices:

• Practitioners –WHO - those people who do the work of strategy • Praxis –HOW - the flow of activity in which strategy is accomplished • Practices – WHAT - the social, symbolic and material tools through which strategy work is done

The framework recognizes the relevant aspects of fairness construct as they are related to aspects of strategy-as-practice.

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Figure 1: Framework for analyzing the ethics of change from a strategy-as-practice perspective (examples of issues are included) Practitioners:

WHO Strategists

Praxis: HOW activities

Practices: WHAT tools

Distributive Perceived fairness of outcomes

Who is included? When involved? How involved (cooptation)

Procedural Rules, procedures,

How are meetings, presentations, agendas used?

Interactional Justification, legitimization

What analyses are performed? What is purpose of analyses? Rational or legitimization?

In the paper, the author develops the framework, and discusses how it can be used to analyze the ethics of a strategic change.

Joyce Falkenberg is Professor of Strategy at the University of Agder, Kristiansand, Norway. Her research areas include strategy, international strategy, and strategy in emerging markets. Falkenberg obtained her PhD from the University of Oregon, USA.

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Corporate Bribery versus Cartels - Spot the Differences!

Sheilla Ferraz-Luz (Hertfordshire University UK) Ms Eli Jacobs (Hertfordshire University UK)

Price fixing arrangements and corporate bribery are both common practices and mostly considered illegal. According to the OECD Bribery Enforcement statistics, 221 individuals and 90 entities have been sanctioned under criminal proceedings for foreign bribery in 13 States Parties between the time Anti-bribery Convention entered into force in 1999 and the end of 2012. On the other hand, from 1990 and 2014, there have been 108 decisions on cartels fined by the European Commission involving 759 undertakings. The scale and impact of these practices on society is unimaginable.

On a macro perspective these practices affect the competitiveness of the countries in question, interfere with external trade and thus with the balance of payments, and ultimately affect the development of developing countries. On a micro perspective, these practices affect the industries in questions and the dynamics of competition between the players of the industry. Finally, in a meso perspective, these practices affect people; those that engage in illegal practices and more so, those individuals that became victims of these practices.

In the current paper we are contrasting these two global illegal business practices corporate bribery and price fixing arrangements. The paper attempts to “spot” the differences between these activities; The range of perpetrators, culture, impact on society, moral gravity, legal sanctions and public perception are all considered. Our discussion is permeated with the ethical theory of "Moral Intensity" (Jones 1991) and aims to provide relevant insights for academics in a range of diverse fields. Additional characteristics to "Moral intensity" are suggested.

Ms Eli Jacobs is a principal lecturer of Business Ethics & Associate Head of Department at Hertfordshire University. She teaches Undergraduate and Post Graduate students. Her research interests are Bribery, Whistleblowing and Price Fixing. Eli regularly appears on BBC radio and researched & presented on a television documentary last September on "employment ethics". She is fellow of the Chartered Institute of Personnel & Development.

Dr. Sheilla Ferraz-Luz is a senior lecturer of Economics at the Business School of Hertfordshire University, UK. She teaches Econometrics and Industrial Organisation modules as well as introduction to Economics. Her research interests lies on the field of Business ethics and Industrial Organisation, with a special interest on Collusion and Price fixing arrangements. She is a fellow of the Higher Education Academy.

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Why Good People Do Bad Things: Viewing Ethics Through the Lens of Film

Professor Paul Fiorelli (Xavier University)

I will use legally licensed video clips from the 1987 movie, “Wall Street” to demonstrate different reasons why people behave improperly. I will also propose how organizations should respond to these inappropriate activities. These behaviors are divided into ten different categories or characteristics:

Strict constructionists - defined as those who take “a literal interpretation of a statute or document”, strict constructionists commonly take a “tick-the-box” approach, which would ensure compliance with the least amount of effort or money. Pressure - sometimes people cheat because they cannot live up to their boss’ expectations. The question becomes are these goals realistic, and whether employees have been given the resources to achieve them in an ethical fashion? Altruists – do we treat employees who steal FOR the company, better than those who steal FROM the organization? What is the best way to communicate the importance of compliance, even when the company benefits from wrongdoing? Prisoners - how do you respond when you find out about a problem you did not cause? These “prisoners of circumstance” may try to bury the problem - to wish it away. The better answer would be to deal with the issue as soon as you know about it. Act with transparency at all times. Incrementalists – what happens when your superiors ask you to do something “just one time”? Going down this “slippery slope” is difficult to reverse, and becomes increasingly easy to justify. Group Think – the Asch Experiment demonstrates the power a group has to persuade individuals to conform, even when the group is obviously wrong. Authority - the Milgram Experiment shows how far people are willing go (even to the point of harming others) if they are following a person in charge, who relieves them of moral responsibility. Rationalizers – people can justify their improper behavior because they think their company treated them unfairly. If their employer will not recognize their worth, they’ll do it themselves. Greed – many high level employees believe they need more “things” (money, houses, cars, power) to be happy. How they get these things is irrelevant, because the rules do not apply to them. Pranksters – are typically people outside of the company, trying to “beat the company” by crashing or cracking their systems.

Professor Paul Fiorelli is the current Co-Director of the Cintas Institute for Business Ethics at Xavier University. He was also selected to become part of an Ad Hoc Advisory Group to the United States Sentencing Commission, which reviewed Chapter 8 of the Federal Sentencing Guidelines regarding organizations. The Ad Hoc Advisory Group reported its recommendations to the United States Sentencing Commission on October 7, 2003. After minor revisions, these recommendations were sent to Congress on May 1, 2004 and became law on November 1, 2004.

Each year the Supreme Court, through the Supreme Court Fellows Commission, selects four individuals to work in different branches of the judiciary. Paul Fiorelli was selected as one of the 1998-1999 Supreme Court Fellows to work at the United States Sentencing Commission. During his fellowship year he researched and lectured on compliance and ethics issues, employee confidentiality questions, and how internal auditors can play a major role in compliance programs. He also received the “Thomas Clark Fellow Award” from Chief Justice William Rehnquist, and the 2007 International Compliance Award from the Society of Corporate Compliance and Ethics. In May of 2000 he was selected as a Senior Fellow for the Ethics Resource Center’s Fellow’s Program.

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A time to move on from Crowded Isolation? What lessons to be learned for business ethics

Susan Foley-Cave (Mater Dei Institute DCU)

This paper sets out the main aspects of the Health Service Executive’s congregated settings policy, A Time to move on from Congregated Settings: A Strategy for Community Inclusionand the rationale behind its ethos and implication. While this policy and its implementation may be considered as a very welcome move in light of outdated traditional institutionalisation of disabled people, it is not without its flaws. There are appoximately 5000 Deaf people living in Ireland who use Irish Sign Language (ISL) as their primary and preferred means of communication. While the Deaf community do not live in one geographical location, they do share a deep-rooted sense of community and culture. The significance to the Irish Deaf community will be examined and in particular the impact of such a policy change on the lives of elderly Deaf and Deafblind people who reside in a communal setting, which is considered under the policy as a congregated setting. The discussion will surround the key values and ethical principles of the case using a business ethics approach, in particular Stakeholder Theory and what lessons can be learned. Susan Foley grew up in Killorglin, Co. Kerry where her grandparents and parents owned the local grocery shop, Foley’s the Bridge. Susan has been involved in the Dublin Deaf community since September 1995 with St. Josephs School for Deaf Boys. She attended the Introduction to Deaf Studies extra mural course in Trinity College in 1996/7. In 1999 she was awarded the Diploma in Deaf Studies (ISL/English Interpreting) at the Centre for Deaf Studies, Bristol University. In 2003 she was awarded first class honours for her B.A. in Anthropology at DBS. Her thesis was an anthropological study of Deaf humour in Ireland and has been subsequently presented in various forms at: ‘Intercultural Spaces: Language, Culture and Identity’ the Royal Irish Academy Conference in Dublin City University (November 2003) and ‘Encouraging Signs,’ the Centre for Deaf Studies international conference at Trinity College (September 2004). She lectures in the Centre for Deaf Studies at Trinity College Dublin on the interpreting programme.. Presently with Matthew Cave, her husband, she is a director of Bridge Interpreting, a Dublin based service of interpreters for the deaf community.

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Where Philosophy, Theology, and Ethical Leadership Intersect: Is Stakeholder Thinking Enough?

Kenneth E. Goodpaster (University of St Thomas, Minnesota)

Michael J. Naughton (University of St Thomas, Minnesota)

In this paper, we propose to explore the sufficiency of “stakeholder thinking” – the conventional ethical paradigm offered in response to “stockholder thinking.” In our judgment, stakeholder thinking needs to be examined both philosophically and theologically if it is to be helpful to the decision making of business leaders. And schools of business administration are the most natural place for this examination to take place. It is through these schools that ethics education has an impact on public life.

Our discussion will proceed in three stages:

1. Philosophically, the notion of stakeholder thinking, salutary as it is when compared to a preoccupation with shareholder thinking, is incomplete without attention to an accompanying “theory of the good.” That is, business ethics needs to offer an account of what “good” business is supposed to do for stakeholders. It does not go without saying that simply satisfying stakeholder interests is morally acceptable.

In 1991, John Paul II, reflecting on the fall of Soviet Communism and addressing not only Catholics but all persons of good will, wrote that: “Of itself, an economic system does not possess criteria for correctly distinguishing new and higher forms of satisfying human needs from artificial new needs which hinder the formation of a mature personality.” He insisted that even a regulated and stakeholder-driven economic system depends profoundly on a “comprehensive picture of man” and of the human community that guides its business leaders and corporate practitioners.

2. Theologically, recent work on business leadership as a vocation has offered a normative account of business decision making that is anchored in “the three goods of business” – an account that may serendipitously be responsive to the incompleteness identified by the philosophical concerns in (1) above.

Good Goods: providing goods which are truly good and services which truly serve. Being reflective about the assumptions behind the word “value” in phrases like “value added” and “market value.”

Good Work: organizing work where employees develop their gifts and talents. Exploring the principle of subsidiarity as essential to a community of work.

Good Wealth: creating sustainable wealth that can be distributed justly to stakeholders, and collaborating with public and non-governmental sectors for the common good.

3. Finally, we will discuss the implications for business education of these two perspectives (philosophical and theological). For it is in business schools that the ethical decision makers of the future receive their formation.

Should it turn out that there is not a social consensus on the “three goods of business” as articulated in the Vatican document, the challenge remains that some “theory of the good” needs to be provided in order for stakeholder thinking to be actionable for decision making in public life. This is a dialogue that we should welcome and that leaders of business schools should place high on their agendas

Kenneth Goodpaster earned his A.B. in mathematics from the University of Notre Dame and his A.M. and Ph.D. in philosophy at the University of Michigan. His research has spanned a wide range of topics, from conceptual studies

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of ethical reasoning to empirical studies of the social implications of management decision making. This work led to three books: Perspectives on Morality (1976), Ethics and Problems of the 21st Century (1979), and Regulation, Values and the Public Interest (1980). He has published articles in a wide variety of professional journals, including the Journal of Philosophy, Ethics, Environmental Ethics, the Journal of Business Ethics, Thought, Business Ethics Quarterly, and the Harvard Business Review. Goodpaster taught graduate and undergraduate philosophy at the University of Notre Dame throughout the 1970s before joining the Harvard Business School faculty in 1980. At Harvard, he taught both MBA candidates and executives and developed the second-year elective course, Ethical Aspects of Corporate Policy, as well as the first-year required module, Managerial Decision Making and Ethical Values (1989). He also authored two textbooks, Ethics in Management (1984) and Policies and Persons: A Casebook in Business Ethics (First Edition 1985, Second Edition 1991, Third Edition 1998). The Fourth Edition, entitled Business Ethics: Policies and Persons, along with the Instructor’s Manual on CD Rom is available from McGraw-Hill (2006). In 1990, Goodpaster accepted the David and Barbara Koch Endowed Chair in Business Ethics at the University of St. Thomas, St. Paul, MN. Michael Naughton is the holder of the Alan W. Moss Endowed Chair in Catholic Social Thought at the University of St. Thomas (Minnesota) where he is a full professor with a joint appointment in the departments of Catholic Studies (College of Arts and Sciences) and Ethics and Law (Opus College of Business). He serves as the director of the John A. Ryan Institute for Catholic Social Thought, at the Center for Catholic Studies, which examines Catholic social thought in relationship to business theory and practice. As director he has organized international conferences on the theme of Catholic social thought and management as well as various faculty and administrative seminars on the mission and identity of Catholic universities. He is the co-author and co-editor of nine books and over 30 articles. He helped coordinate and write the Vocation of the Business Leader issued by the Pontifical Council for Justice and Peace (2012), which is on its way to translated into 16 languages. Naughton serves as board chair for Reell Precision Manufacturing, a global producer of innovative torque solutions for transportation, consumer electronics, medical and office automation products. He has also served on the board of several non-profit organizations including Seeing Thing Whole. He received his Ph.D. in theology from Marquette University (1991) and an MBA from the University of St. Thomas (1995).

Trading zones, creoles and collaboration

Michael E. Gorman (University of Virginia)

Peter Galison (1997) identified trading zones as a mechanism for overcoming apparently incommensurable linguistic and procedural differences among multiple groups trying to work together to create systems like radar and particle detectors. Through developing trading zones, different expertise communities with seemingly incommensurate mindsets can trade resources, time and knowledge without understanding each others’ paradigms (Gorman, 2010). As these trades become more sophisticated, the expertise communities gradually develop a shared language, from a jargon to a pidgin to a creole. The end result can be more than a successful collaboration; it can lead to a new field like bio-medical engineering or business ethics (Collins, Evans & Gorman, 2007). In this paper we argue that trading zones make it possible to create meaningful dialogues across many communities in order to solve pressing problems or to take advantage of opportunities. We will demonstrate that creating a shared creole is an important methodology for developing communication and eventually emerging research initiatives such as the convergence of nano, bio and information technologies to enhance human capabilities. When such trading zones are not created, the lack of a creole is at least partly responsible for crises like Bhopal, the Challenger and the 2008 economic crash, including the Irish banking collapse. Michael E. Gorman earned a PhD (1981) in Social Psychology at the University of New Hampshire. He is currently Director Science, Technology & Society at the University of Virginia and served as an STS Program Director at NSF. His research interests include social psychology of science, (Simulating Science, Indiana University Press, 1992); NSF supported work on cognition in the invention of the telephone (http://www2.iath.virginia.edu/albell/homepage.html) and engineering ethics (Gorman, Mehalik & Werhane, Ethical

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and Environmental Challenges to Engineering, Prentice-Hall, 2000). His current research is in the kind of interdisciplinary trading zones that will be needed for scientists, engineers and other stakeholders to collaborate on the development of new technologies (Trading Zones and Interactional Expertise: Creating New Kinds of Collaboration, MIT Press, 2010).

Ethics in customer service: a pricing software case study

Philip Gorman (PROS Pricing) Michael E. Gorman (University of Virginia)

PROS helps companies improve their pricing and profitability by means of pricing automation software that provides up to date information to analysts and recommends prices using a statistics engine. The software implementations are complex and expensive, and project issues frequently lead to important ethical questions. A successful project results in the transfer of money from one company to another (B2B). Case study: PROS signed a million+ dollar contract with a rental equipment company. That contract included obligations on both sides. PROS was obligated to deliver analytical reports and recommended prices. The rental company was obligated to provide PROS with historical price and volume data to feed into the analytic reports and price recommendation calculations. PROS offered, for a modest fee, to help the rental company assess the cost of delivering the required data to PROS. The rental company declined PROS’ offer of assistance. Subsequently, the rental company failed to deliver the required data on time, which was a breach of their contractual obligations to PROS. As a result of the rental company’s failure to deliver on its obligations, PROS could not deliver on PROS’ contractual obligations. What should PROS do? 1: Stop working, sue the customer. Benefits: May get full contract price now, not expending any resources. Drawbacks: Project is over, ruins customer relationship, lawsuits are expensive. 2: Stop working and attempt to renegotiate the contract (aka put project on hold). Benefits: Not expending any resources, project may resume later, gives customer time to fix their problems. Drawbacks: Extends revenue recognition, may not come to an agreement on a new contract, hurts customer relationship. 3: Stop working and don't attempt to renegotiate the contract (aka shut down project). Benefits: Not expending any resources, gives customer time to fix their problems. Drawbacks: Project on hold indefinitely, extends revenue recognition, hurts customer relationship. 4: Keep working, renegotiate contract. Benefits: Project continues, revenue recognition continues, improves customer relationship. Drawbacks: May not come to an agreement on a new contract, in which case you've been working for free while you renegotiate; customer problems may keep impeding progress. 5: Keep working, don't renegotiate contract. Benefits: Project continues, revenue recognition continues, improves customer relationship. Drawbacks: At a later date, customer can demand delivery of original contract scope at great cost to us, customer problems may keep impeding progress, lawyers and accountants will be very uncomfortable working off an obsolete contract. What’s the best alternative from an ethical standpoint? Is it also a good business decision? The presentation will end by describing what PROS did. Michael E. Gorman earned a PhD (1981) in Social Psychology at the University of New Hampshire. He is currently Director Science, Technology & Society at the University of Virginia and served as an STS Program Director at NSF. His research interests include social psychology of science, (Simulating Science, Indiana University Press, 1992); NSF supported work on cognition in the invention of the telephone (http://www2.iath.virginia.edu/albell/homepage.html) and engineering ethics (Gorman, Mehalik & Werhane, Ethical

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and Environmental Challenges to Engineering, Prentice-Hall, 2000). His current research is in the kind of interdisciplinary trading zones that will be needed for scientists, engineers and other stakeholders to collaborate on the development of new technologies (Trading Zones and Interactional Expertise: Creating New Kinds of Collaboration, MIT Press, 2010).

Accountability and Organisational Legitimacy

Tobias Goessling (Tilburg University) Marty Wareman (Tilburg University)

Due to increasing criticism on semi-public organisations (SPOs) in the Netherlands, the legitimacy of these organisations is challenged. Prior research indicates that organisations that are accountable, acquire legitimacy. The question is: To what extent does accountabilityhave an influence on SPOs in the Netherlands? To answer this question, data about 136 SPOs has been gathered and analysed in a content analysis of annual reports and media clippings. The results show that higher levels of accountability are negatively associated with legitimacy. These findings challenge our typical conceptualisation of legitimacy. In the strategy literature, there is a strong assumption for a positive relationship between legitimacy and business performance. The emphasis in this literature is on moral legitimacy. This assumed relationship is described as a trigger for organizations to operate in a way that creates legitimacy. Even though there are several ways to react upon societal demands, the default reaction to legitimacy challenges seems to be compliance with societal demands, on the one hand, and communication about compliance, on the other. This paper researches the hypothesis that there is a positive relationship between disclosure and transparency, on theone hand, and legitimacy and reputation, on the other. The research is performed in a sector that has been crucially challenged in the past few years, namely the public semi-public sector in the Netherlands. The main critique on this sector in the past was that, after a wave of privatization, SPOs did not fulfil their tasks properly, any more. Additionally, the executives of these companies were that highly salaried that is caused severe criticism. In an attempt to measure legitimacy of SPOs, we referred to the measurement instruments for legitimacy as developed by Deephouse (1996) and collected media information about 136 organisations. In order to measure accountability of these organisations, we applied a validated research instrument on published material (reports) by the same organisations. The results do not show the expected results. Rather do they indicate that organisations are aware of the potential positive impact of accountability on legitimacy – or that they use it as a corporate marketing tool.

Tobias Gössling, PhD., MA, MSc, is an assistant professor of Organization Studies and a research fellow at the Tilburg Sustainability Center at Tilburg Marty Wareman, M.A. studied Political Sciences at the VU University of Amsterdam and Organizsation Studies at Tilburg University. She is currently following an MA program in teaching social sciences.

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Business Ethics for Businesses and the Agora: Increasing the impact of virtue creation in SMEs on life in the public square

J. Brooke Hamilton (University of Louisiana)

Businesses large, medium, and small strive to create virtues in individuals and communities that constitute their internal and external stakeholders. This is done explicitly and implicitly, consciously and unconsciously through the mission, organizational structures, processes, policies, and rewards, as well as through compliance and ethics codes. The virtues inculcated guide the behavior of those internal and external stakeholders to the degree of businesses’ influence and shape the outcomes of the businesses in fulfilling their purposes. Some of these virtues such as efficiency in the use of the firm’s resources, effectiveness in getting the job done, hard work, creativity, and entrepreneurship relate primarily to the business purpose of transforming inputs into outputs for some valued product or service. Others relate to the ethical concerns to act in ways that correspond to the ethical expectations of the firm and of the society so that individuals and institutions can exist and work together to achieve their individual and common purposes and interfere as little as possible with each other while garnering respect and avoiding sanctions.

Business ethics as an academic discipline suggests better ways to understand what is right or wrong in individual and organizational behavior and how best to make such judgments. It is mostly carried out by communicating these ideas to other academics through the purifying fires of peer reviewed publishing. It also aims to understand the ways businesses function to discover best practices in ethics to share with businesses practitioners.

In support of this latter purpose with regard to compliance and ethics programs, there is a well-developed literature of analyses and case examples for Multinational Enterprises (MNEs) but only the beginnings of a corpus for medium sized and small businesses (SMEs). These smaller organizations face similar and different conditions than MNEs, though their overall purpose is the same creation of virtuous practices in transforming resources into valued outputs. The virtues cultivated and the means employed are similar and different in MNEs and SMEs. Survey work on how SMEs currently develop ethical virtues in their internal stakeholders suggests much of its creation is tacit and informal. My project is to examine these processes and make suggestions about how to make them more conscious and formal in ways that can succeed with the more limited resources available in SMEs. I would also like to make suggestions on how to make this information on virtue creation more widely known to SMEs along with a case for why such efforts are worthwhile both to the businesses and to the societies in which they exist. We know how business concerns to increase work efficiency and lower costs through heath and safety education have had an impact on life inside and outside of work. Those effects give hope that conscious efforts to create ethical virtues in SMEs can have benefits in the public square as well.

Dr. J. Brooke Hamilton is a Professor of Management in the B.I. Moody III College of Business at the University of Louisiana at Lafayette. He received B.A. and M.A. degrees in Philosophy from Georgetown University and a Ph.D. from Emory University. He taught at Tuskegee University for 7 years and returned to Louisiana to work in marketing and management for 14 years with his family's concrete block manufacturing business. After completing an M.B.A. at University of Louisiana Lafayette in 1990, he resumed his academic career there in the B.I. Moody III College of Business.

He teaches courses in Professional Ethics and Business and Society. His current research concentrates on recent findings in neuroscience and social psychology on the brain processes involved in ethical action, and on developing practical ethical standards for use in business and the professions. His website, www.EthicsOps.com, provides examples of ethical standards for business use. He consults on clinical ethics issues and serves on several hospital ethics committees.

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The Ever-Gnawing Inner Doubt: a Discussion of the Role of Religion in Business Ethics

Arnold Haiman (Ethos LLC) The Supreme Court decision in Sebelius vs. Hobby Lobby hinges on the question of whether the federal government may require for-profit companies to provide insurance coverage for forms of birth control that conflict with a company owner’s religious beliefs. This paper will explore the ramifications of the Court’s decision by reviewing America’s commitment to a pluralistic society, with emphasis on the dual purpose of avoiding government interference in the free exercise of religion as well as preventing persecution of minority religions and non-believers. The paper will put the case in perspective by briefly tracing the evolution of business leaders’ philosophies, starting with the “robber barons” who saw no conflict between their private practices as men of faith and their resort to often venal and corrupt business practices. It will then explore today’s prevalent and highly regarded practice of “social responsibility” on the part of business leaders and its impact on America’s adherence, at least in principle, to a free-enterprise, capitalist society. The core of the presentation will focus on the role of religion in business ethics. When religious beliefs infuse a corporate leader's ethical beliefs and practices, there can be unforeseen and not always positive consequences. The same leaders who are praised for steering their companies into community service and charitable works, are often vilified and their companies penalized when religious beliefs become known. So, for example, we have seen several industry leaders offer their opinion that gay marriage ought not to receive legal sanction; hastening to emphasize that they oppose any form of discrimination and support civil unions. They have nevertheless stepped into a hornet's nest of controversy, sparking customer boycotts, as well as threatened withholding of licenses by the government. The paper will delve into the ramifications of the government or courts making exceptions for one business on religious grounds which may in turn impact other business owner’s rights to conduct their business free of the precepts of a religion that they don’t follow and which may be contrary to their own beliefs. The paper concludes by defining and discussing the roles of the various stakeholders going forward and who is the appropriate decision-maker when ethical practices impinge on profit margins, and how are laudable, but competing interests, to be resolved? Arnold Haiman is Senior Ethics Advisor to Ethos, LLC, a boutique ethics consulting firm providing consulting and training services to both government and private sector clients. He has served on the faculty of several universities and currently teaches graduate and undergraduate courses for George Washington University and The Graduate School in Washington, D.C. His courses include Business Ethics as well as International Law. He is a sought after guest speaker at international conferences and has lectured extensively on a range of ethics-related topics including ethical decision making, anti-corruption initiatives, constitutional law, judicial process, and administrative law. In 2003, Mr. Haiman received the prestigious Presidential Rank Award for his work at the U.S. Agency for International Development. Mr. Haiman has been a featured speaker at the International Anti-Corruption Conferences in Prague and Brisbane, U.S. Office of Government Ethics Conferences, Association of Government Accountants, Federal Bar Association, and the Ethics & Compliance Officer Association. An attorney by training, he holds an advanced degree in Criminal Law and is a certified Corporate Compliance and Ethics Professional

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FPO & NPO Partnerships: Divergent Perceptions of Success

Laura Pincus Hartman (DePaul University) K. Kathy Dhanda (DePaul University)

In recent years, the dominant model of corporate responsibility has shifted away from philanthropic donation toward partnership between for-profit and nonprofit organizations to address social needs (Austin & Seitanidi, 2012; C&E, 2010). The potential to address pressing social concerns for mutual benefit that such partnerships offer has been conceptualized by Porter and Kramer (2011) as "creating shared value" (CSV). These collaborative arrangements suggest a more promising route to value creation for all stakeholders--including shareholders-- than relational models that situate non-profit organizations as the passive recipient of corporate giving (Werhane, et al. 2010; Porter and Kramer 2011; Doh 2008; Austin 2000; Robertson et al. 2012: Roberston and Verger 2012; Austin & Seitanidi, 2012; C&E, 2010; Bhanji 2008). Our research examines partnerships between for-profit organizations (FPOs) and non-profit organizations (NPOs) designed to effect positive social change. Our particular inquiry focuses on partnerships between entities in both the developed and the developing world (otherwise known as the economic “north” and “south”) or that are based in the north but are involved in partnerships designed to impact the economic south. We seek to determine whether FPOs and NPOs define the success of their partnership differently; do they seek different outcomes? What do they value in the partnership and what is valuable about the outcome of this relationship? Our objective is strategic and market-based: if we can understand more effectively the drivers involved in FPO / NPO partnerships from the perspective of each involved stakeholder, we will be able to encourage their greater prevalence. Further, understanding and communicating the elements of a successful FPO / NPO partnership will allow FPOs to recognize the value in these partnerships, as they allow them to achieve their strategic objectives. Moreover, societal challenges such as climate change, poverty, water scarcity, lack of quality education or access to education, are subject to the tragedy of the commons; capital does not originate within these economies to respond to these burdens and the challenges they impose are so exceptionally large that no government in a developing economy has the capacity to resolve them alone. The solution resides in profitable partnerships between NPOs and FPOs through an alignment of their strategic objectives. Once FPOs recognize that there is value (economic and strategic) in these partnerships, and they understand how to ensure the success of the partnerships (our current work), they will be encouraged to seek them out. To ascertain these distinct perceptions, our research shall evaluate statements surrounding the partnerships as published by the NPO and FPO involved in several dozen profitable partnerships. Using qualitative software (NVivo) to code the data, we will conduct comparative content analyses of the statements to evaluate the partners’ subjective determinants of success relative to objective data publicly available. Laura Pincus Hartman is Vincent de Paul Professor of Business Ethics at DePaul University’s Driehaus College of Business. During her 24 year tenure at DePaul, she has received the university’s Excellence in Teaching Award, the Spirit of DePaul Award, the Woman of Spirit Award, the University Public Service Award, the College Outstanding Service Award, and numerous university competitive research grants. Hartman co-founded and now serves as Board Chair of a trailblazing trilingual elementary school in Haiti, the School of Choice / l’Ecole de Choix, which provides high quality leadership development education to children living in the most extreme conditions of poverty. From 2009-2012, Hartman also served as Director of External Partnerships for Zynga.Org. Hartman’s work, integrated throughout these endeavors and published in more than 80 articles, cases and books, demonstrates the potential for innovative and profitable partnerships to alleviate poverty while providing measurable value to all stakeholders involved. Named one of Fast Company’s Most Creative People in Business (2014), Hartman serves as an advisor to a number of start-ups and has consulted with multinational for-profits, non-profits and educational institutions. She was invited to BAInnovate’s inaugural UnGrounded lab and has been named to Fast Company’s “League of Extraordinary Woman.”

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Kanwalroop Kathy Dhanda is Associate Professor in the Department of Management, Dreihaus College of Business at DePaul University. Previously, she was an Assistant Professor in the School of Business Administration at the University of Portland, Oregon where she was awarded the Outstanding Graduate Professor Award and the Pamplin Fellow Award. She is also an invited professor at AUT University in New Zealand and the American University in Paris. Her academic scholarship focuses on sustainability issues with a primary emphasis in the areas of environmental modelling, carbon markets, emissions trading, corporate social responsibility and reverse logistics. She has been published in Operations Research, Journal of Business Ethics, Academy of Management Perspectives, Energy Economics, Journal of Public Policy and Marketing Policy Watch, Organization & Environment, Journal of Environmental Economics and Management, as well as other journals. She is also the co-author of Environmental Networks: A Framework for Economic Decision-Making and Policy Analysis (Edward Elgar) and Sustainability: Essentials for Business (Sage).

Marginalization of Migrant Accountants in Canada:

Implications for Professional Independence and Ethics

Joanne C. Jones (York University) & Kelly Thomson (York University)

For many migrant accountants, the Canadian accounting profession is often an uneven playing field, where they experience precariousness, inequality, and marginalization. While there is a growing stream of literature that demonstrates the effect of inequality and marginalization on individual career opportunities, there has been less consideration of what this means in terms of ethical conduct – at an individual, firm, and professional level. In this paper, we use a postcolonial lens to analyze the accounts of twenty-four migrant accountants from around the world who have been successful in re-establishing themselves as professionals in two cities in Canada. We juxtapose these experiences with interviews with eight human resource and diversity professionals from five firms who have been recognized as exemplary employers for “New Canadian” accountants. In our analysis we consider how the widely documented racialized status ordering among accounting professionals fosters dependence as migrant accountants transition to the West, making them particularly vulnerable to exploitation. We find that the skills of migrant accountants are often questioned and their recognition as professionals, therefore, is more precarious than professionals educated in the West. This lack of wide recognition makes them highly dependent on connections with Western accountants and mentors who coach them and vouch for them. We propose that this dependence creates vulnerability to exploitation. Further, migrant accountants from marginalized groups are often seen as technically competent but “lacking client skills” (Grey, 1998) and are therefore, particularly vulnerable to exploitation by clients. This vulnerability to exploitation creates significant ethical hazards for professional accountants as well as firms and the profession. Joanne Jones is Associate Professor at the School of Administrative Studies, Faculty of Liberal Arts and Professional Studies of York University. Joanne has a PhD in management, with a concentration in accounting, from the Schulich School of Business. Her research focuses the accounting profession and explores issues such as: auditor ethics, the impact of regulation on audit practice, and globalization of the accounting profession. She is also interested in academic ethics and accounting education.

Dr. Kelly Thomson is an Assistant Professor in the School of Administrative Studies, York University. She uses social constructivist frameworks and qualitative methods to analyse organizing processes in a variety of domains: how professionals, patients and their families organize health care, how adverse events are reported and how entrepreneurs engage with other actors (e.g. regulators, financiers, associations) to contest existing structures and constitute new ones as they create new opportunities, fields and industries. Finally, she looks at processes of change in fields.

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Rebuilding “Social Capital”: An Examination of Ireland’s National Plan on Corporate Social Responsibility in the light of Caritas in Veritate

Dr Alan J. Kearns ( Mater Dei Institute, DCU)

Recently the Irish Government launched its national plan on CSR entitled, Good for Business, Good for the Community: Ireland’s National Plan on Corporate Social Responsibility 2014-2016. The plan recognises that a key objective of a socially responsible business is to generate and retain community support, goodwill and trust. It could be argued that one of the consequences of the various corporate scandals together with the 2008 financial crisis has been the very erosion of “social capital”. Pope Benedict XVI’s Caritas in Veritate (2009) describes “social capital” as “the network of relationships of trust, dependability, and respect for rules, all of which are indispensable for any form of civil coexistence.” The overall aim of this paper to examine the Irish national CSR plan from the perspective of rebuilding “social capital” as outlined in Caritas in Veritate. To that end, the paper will analyse the CSR plan using the tripartite model of the logic of exchange (i.e. giving to acquire), the logic of public obligation imposed by law (i.e. giving through duty) and the logic of gift (i.e. giving due to solidarity). The argument will be made that such a CSR initiative may contribute to rebuilding “social capital” but the logic of gift may need to become embedded in normal economic activities to sustain it in the long-term.

Dr Alan J. Kearns is a Lecturer in Ethics and Moral Theology at Mater Dei Institute of Education, a College of Dublin City University. He is the programme coordinator of the MA in Ethics (Corporate Responsibility) which is run in conjunction with the Association of Compliance Officers of Ireland. He teaches modules in the area of introduction to ethics, bioethics, research ethics and global ethics. He has taught business ethics at DCU Business School and Milltown Institute of Philosophy and Theology. He is the Chair of the MDI Research Ethics Committee. His publications include The Concept of Person in a World Mediated by Meaning and Constituted by Significance and The Taylor Effect: Responding to a Secular Age (ed. with Ian Leask, Eoin Cassidy, Fainche Ryan and Mary Shanahan).

On the Application of Just War Theory to Hostile Takeovers as a means of Corporate Conflict Resolution

Michael Kinsella (University College Dublin)

The very concept of war admits of a form of moral anarchy unfettered by the constraints of law or the moderation of conscience. Within its pursuit, the seemingly noble ends that have justified its inception often become conflated with the reckless means through which it is undertaken. A result is that war can become a self-perpetuating cycle of violence in which ethical mandates are made subservient to tactical imperatives. Indeed, the corporate world and the world at war both contend, at the most fundamental level, with very similar ethical dilemmas that often occur as a result of legal malpractice, corporate malady, institutional mal-influence and political malfeasance.

Thus, this paper examines the dynamics of hostile takeovers as a form of corporate warfare. There are a number of compelling reasons for believing this to be an accurate approximation to corporate reality and therefore an appropriate analogy. These include mutually hostile forces, legions of specialized service providers on both sides alongside the enormous ‘spoils of war’ that can potentially accrue to the victor. In circumstances where it is all-too easy for either of the protagonists to operate outside of statutory prescriptions, there is an evident need for a template through which to analyse and evaluate the ethical dilemmas that hostile takeovers inevitably raise whilst also, where possible, employing its prescriptions as a means of corporate conflict resolution.

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This paper evaluates the just war theory (JWT) as one such template. In seeking a conceptually adaptable framework for analysing, interpreting, and articulating antagonistic behaviour during a hostile takeover, it became apparent in the course of the literature review that JWT provided a potentially useful and viable template within which to pursue the above . Just war theory has had the aim of prescribing a series of ethically-based solutions to arresting the foremost human tragedy of conflict while also articulating means through which all parties can, at first, prevent themselves going to war and, failing this, governing their behaviour during and after conflict. The research questions centre not necessarily on whether this template could in some way be a substitute for statutory and regulatory constraints on unethical conduct but, rather, whether it might better inform all stakeholders of the importance of ethically informed restraint in the interest of the greater good.

Aside from preventing or ameliorating the process of conflict during a hostile takeover, it is postulated that just war theory can also act as tool of arbitration for both raider-company and target-company since it is designed to aid in the facilitation of peace, providing a constructive guide to reconciliation post-conflict. Overall, just war theory has been rigorously applied to situations of genuine ethical concern by the minds of many great thinkers and successfully deployed in the successful governance and resolution of humanities gravest conflicts – this provides something of an imprimatur in seeking to counter one of the corporate world’s greatest ethical challenges with one of the philosophical world’s greatest insights into mitigating hostile behaviour.)

Michael Kinsella received his PhD in corporate ethics from University College Dublin (UCD). He is currently teaching philosophy at UCD and is also a Director of Education for the Lumen Initiative in Cuan Mhuire - Ireland's largest provider of residential detox care. His research interests are in the areas of just war theory, international relations, ethics and conflict resolution.

Indirect ethical defence of the market - justification of competition by Knight and Röpke and its impact on modern world

Mikolaj Klimczak (Wroclaw University of Economics)

Year 2014 marks 25 years since the beginning of the transition of Poland’s economy from the centrally planned to the market system. There is no doubt about the superiority of a market economy over centrally planned one, however within this statement we can identify many views on how exactly this market system should look like. The transition brought many changes in ideals and beliefs, especially these connected with religion. Such changes followed a multitude of transformations, which could be observed in majority of western countries to the larger or smaller extent and in various periods of time. This situation is an inspiration to remind the ethical defence of market by two economists: Frank Knight and Wilhelm Röpke. The aim of the paper is to recap their lines of defence and relate it to the current situation of Poland and other post-communist countries. In the times of recession and external threat from communism and nationalisms, both Knight and Röpke forged their arguments and their conclusions, which were quite different. On the one hand, there is liberal thought of Frank Knight who is sometimes perceived as one of developers of the Chicago school of economics (also greatly influenced by Friedrich Hayek). This way of thinking comprise of beliefs that a person possesses characteristics which allow him or her to make choices that lead towards desirable outcomes, as just an act of his volition. He concluded the ideal of perfectly competitive market stating that rules and sermons are not enough and certain intellectual effort on a behalf of leadership is important. In his “Ethics of competition” he

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defends markets by stressing the importance of efficiency of competition played by the rules, which as in sport stimulate market participants to rivalry. Such immanentism became one of the foundations of the development of liberal thought in the United States. On the other hand, Wilhelm Röpke influence of post-war Germany and, further, the process of European integration were based upon ideals rooted in the Catholic Church. He insisted that market and competition are far from autonomously generating their moral prerequisites. He maintained that it is required to constantly infuse the society and economy with the specific ideals without which persons will succumb to opportunism. He advocated order being a result of external values, namely Christian, introduced into economy. Both economists show their own ethical defence of markets. Both start in the same point of justification of competition and markets but arrive to different conclusions which are deeply rooted in their beliefs and ideas about religion and morality. In the XXI century Poland, the ethical justification of market is much needed. The crisis both in economy (global recession) and society (spread of violence and the departure from religion) push Poland in unprecedented direction, different from the other countries. The aim of this paper is also to acknowledge historic inspiration of Knight and Röpke to justify current events. 0LNRáDM�.OLPF]DN holds the position of adjunct (assistant professor) in the Department of Microeconomics and Institutional Economics of the Wroclaw University of Economics. He received his PhD in 2005 for the thesis studying regions of the EU as interest groups. Currently his studies include market development and transformation, institutional analysis of markets, interdependence of competition regulations and theories of regulation, introduction of axiology into economics and industrial organization.

Sustainability and the Three Business Leaders

Vincent Luizzi (Texas State University)

A CEO sends word to the Executive VPs of her three largely independent business groups. “Let’s get on the sustainability bandwagon,” she writes in a brief memorandum. The bulk of the charge is a recitation of the responsibilities of society and business in a world of environmental and economic degradation and a sincere endorsement of how the corporation can join global leaders in embracing sustainability as a powerful new arrow in the quiver for addressing all manner of woe. Each VP immediately has a clear vision of what the chief is instructing, and each one is different. The first sets to work on restructuring his unit to be a sustainable entity much as we want nature to be on the primary and original model of sustainability – environmental sustainability. He considers carefully how his business is not sustainable and what practices seem to work against its long-term survival and stability. He now sees practices, once reasonably justified by a prevailing business ethos of maximizing profit, like employee downsizing and awarding executives hefty bonuses, as being dangerous and counterproductive. As he develops a strategic plan with other leaders of his unit, he insures not only that practices like these are minimized or contained but also strives to include imaginative alternatives for developing the unit’s resilience like taking measures to insure job security and sharing profits more broadly among the workers. The second knows just what his boss had in mind in wanting to promote sustainability. He will see to it that his unit assumes responsibility for doing its part to restore the environment and set it back on a sustainable course. He takes seriously the notion of corporate citizenship and intends to project an image of the unit’s engaging in activities analogous to what concerned citizens would do to help the environment. Of special concern to this leader is insuring that these measures are and are perceived to be good faith efforts to help. Given his own boss’s sincerity, he knows she would deplore activities that were mere window dressing and bogus attempts to project an image of responsibility. After all, public skepticism about corporate motives is nothing new, so he made a mental note to avoid the frivolous activities of other corporations that the public could readily see through.

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No less sure was the third leader of the accuracy of his take on his boss’s directive. In a way it is an amalgam of the first two insofar as it aims to make the unit sustainable and to do its part to help the environment. But this model has another dimension – that of joining those aims to insure that the full operation of the unit itself as a business entity directly impacts the improvement of the environment. There is an alignment of goals here in ways that the second model does not require. Thus, if it is producing cleaning products, it produces environmentally friendly ones but does so it a way profitable fashion that allows for a sustainable business. As the discussion unfolds, examples of the actual use of these models in business are introduced to show their initial plausibility as candidates for others to adopt. The bulk of the discussion is an exploration of the merits of these approaches along with a consideration of whether one of them is just right. Vincent Luizzi, who holds a Ph.D. in philosophy and a J.D. degree in law, serves as a municipal court judge in San Marcos and wrote the code of professional conduct for the clerks of the municipal courts of the state of Texas. He also wrote the current honor code for students, faculty, and administrators at Texas State, and he specializes in the principles of codes of ethics in the workplace. He is the author of A Case for Legal Ethics: Legal Ethics as a Source for a Universal Ethic. Luizzi is the chair of the Department of Philosophy at Texas State University-San Marcos. He wrote the proposal for the master's degree in applied philosophy at Texas State and developed a graduate minor in philosophy based on the department's courses in applied philosophy, an undergraduate minor in values studies that includes an internship in applied ethics, and the Department's graduate certificate program in professional ethics, which includes a course about business ethics and ethics in the workplace. He also helped to develop a philosophy course now required for all Texas State undergraduate students which includes the study of critical thinking and ethics

The Role of the Firm in Society: Different Employee and Organizational Perceptions

Ana Machado (AESA, Lisbon) Fatima Carioca (AESA, Lisbon)

The way firms consider their role in society is deeply related to the vision they have of an ethical and responsible behaviour of business, commonly known as Corporate Social Responsibility (CSR). At the same time, it has an unquestionable social dimension and strong implications on public life. Examples of the contribution of the firm to the life of those under its influence are the internal social practices, such as work-family life ones. This paper presents empirical evidence of the effects of framing work-family life practices as CSR. The research consisted of a national cross-sectional study based on a set of twelve medium-large Portuguese firms. Different research methods were used: a survey and in-depth semi-structured interviews. According to their work-family life policies and culture and CSR approaches, the firms were situated in a general map regarding the way firms consider their role in society (Garriga and Mele 2004). The study also assessed that a gap exists between employee and organizational perceptions of the value, the accessibility of work-family initiatives and overall organizational family-supportiveness (Allen 2001; O'Driscoll et al. 2003; Parker and Allen 2001). In addition, the research revealed that such gap was related with the alignment (or misalignment) between the approaches to both domains: work-family practices and CSR. Ana Machado is a professor of the Academic Area of Human Factor in the Organization in AESE Business School, where she also teaches Economics. She has a Master Degree in Economics and in the last 12 years she has applied

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her knowledge to consultancy activities in the social economy sector. She is a researcher at the AESE-EDP Business and Society Ethics Chair. Fátima Carioca is a professor of the Academic Area of Human Factor in the Organization in AESE Business School, Portugal where she is also a Member of the Board. She earned her Doctor of Business Administration from Manchester University. Formerly an executive, she served for more than 20 years in the telecommunications and software industries, namely as Project Manager, Business Area Manager and HR Manager. Her areas of research include Work-Life Balance, People Management and Corporate Social Responsibility.

Member-Based Organizations & The New Public Management: Ethical Challenges In The Case Of The Mutualité Française

Denis Malherbe (France Business School (Tours)

Florent Giordano (University of Tours and University of Orléans). As a component of the Social and Solidarity Economy, the Mutualité Française is a national federation of organizations, operating in the competitive field of the complementary healthcare insurance, but stemming from a social movement of the 19th century. All the mutualist structures are defined under a specific member-based and non-profit legal status. Compared to their commercial rivals, they claim their ethical commitment to the values of democratic governance, social responsibility and solidarity. In the last years, mutualist regional unions have been created at the national federation’s instigation, with two missions: 1) to be a territorial relay between the operating insurers and the federal summit; 2) to represent the political interests and the mutualist identity to the regional and local authorities. Moreover, the Mutualité is concerned by the present changes in the French healthcare system. The last major reform dates back to an Act passed in 2009, commonly referred to as “HPST” (French acronym for "Hospital, Patients, Healthcare, Territories"). The asserted purpose is to transform the healthcare landscape in the regions to offer better services to the citizens and territories. But, considering its contents, the aims are mainly oriented to monitor the efficiency of the healthcare structures within the regions. To these ends, HPST promotes a wide span of institutional measures. Some are entirely new, like the creation of regional healthcare agencies (Agences Régionales de Santé), empowered by the ministry of health; others confirm and update former rules, like the setting-up of contract-based links within and between organizations. Behind these points, the reform is deeply rooted in the principles of the New Public Management, which has been implemented by French authorities, particularly after 2001. In short, the NPM can be understood as the application of the competitive market logics and managerial tools to administrate common goods, like the educational, social or sanitary services. In this context, the different levels of the Mutualité Française - operational societies, territorial and federal structures – are at the crossroads. How do they define the legitimacy and responsibility for their action? As complementary insurance operators, they are under the double pressure of competitiveness, and of the new public policies for healthcare and social insurance. But as independent member-based organizations, they defend an ethical approach of insurance, which is ruled neither by the neo-liberal logics of the free-market, nor by a passive alignment with the decisions made by the public authorities. This ethical dilemma is particularly significant for the regional mutualist unions, as young structures, facing the implementation of the NPM logics to the healthcare system:

x How far can they preserve the mutualist values in a context of managerialist reforms? x How do they assert their identity in front of public authorities and healthcare professionals, not as a

subjected agent, but as an autonomous, responsible and critical actor?

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x Which kind of justification do they use to express their strategy in their discourses? To shed light on this questioning, our paper will discuss the results of a recent longitudinal case study,

analyzing the discourses of a regional mutualist union (2008-2013).

Denis Malherbe, PhD, Business Administration, (Univ. Poitiers); MBA (ESSEC); PhD Candidate, Religious Studies (EPHE, Paris); BA Protestant Theology (Univ. Strasbourg); is Professor of Organizational Management & Applied Ethics, Head of the Executive MBA Programs at France Business School (Tours). His teaching and research fields concern the governance and the management of health and social care organizations, more precisely the ethical stakes of the conjunction/disjunction in between their identity, based on values and missions on the one hand, and the present business logics and standards they have to implement on the other hand. Considering these organizational changes reveal deep societal evolutions, he prepares now a second doctoral dissertation in Religious Studies on the place of humanisms – Christian or secular – in ultra-modernity, read through the managerialist disenchantment/re-enchantment of the world. Florent Giordano, PhD candidate, Business Administration, (Univ. Tours); MBA (ESCEM); MS Research in Business Administration (Univ. Tours); is Research-Assistant (lab. Vallorem: Univ. Tours & Univ. Orléans). His project of doctoral dissertation is centered on a critical analysis of the recent implementation of the French regional health care agencies (Agences Régionales de Santé), as an application of the NPM principles.

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Attorneys’ Use of Deal-Of-The-Day Websites May Violate Rules of Professional Conduct

Laura Lee Mannino (St. John’s University NY, , USA)

The Standing Committee on Ethics and Professional Responsibility of the American Bar Association (ABA) issued Formal Opinion 465 on October 21, 2013, which deals with lawyers’ use of deal-of-the-day marketing programs. At issue is whether attorneys violate their ethical obligations when they sell discounted services through certain marketing websites. The ABA’s opinion comes after the bar associations of several states issued opinions on the same topic, with differing results. Of the nine states that have opined, five indicated that such marketing techniques do not result in any ethical violations, while four states found at least one ethical violation. The ABA opinion concludes that certain types of discounts, if properly structured, do not violate the Model Rules of Professional Conduct, while other types of discounts likely would.

As society’s use of technology continually increases, it is no surprise that attorneys have availed themselves of modern marketing techniques. One such technique involves the use of deal-of-the-day marketing programs, such as Groupon. The typical arrangement involves a website that negotiates discounts with vendors and advertises the discounts on its site. Subscribers to the site purchase coupons for a specific good or service, which can later be redeemed with the vendors. For example, a subscriber may pay $50 for a coupon that entitles him to a service that would cost $75 if purchased directly from the vendor. The subscriber pays the website for the coupon and, after deducting its commission, the website remits the balance to the vendor. Unlike other types of service providers, attorneys are subject to codes of professional conduct. While the specifics vary from state to state, the thrust of the rules is the same. For example, most states require that attorneys do not engage in false or misleading advertising. Another common rule prohibits attorneys from sharing fees with nonlawyers. Further, attorneys are usually required to check for conflicts before forming lawyer-client relationships. The bar associations of several states have weighed in on the ethical implications arising from attorneys’ use of such websites, with varying conclusions. Of the nine states that have opined, five found no ethical issues with this marketing technique while four found that it violates at least one ethical standard. With such contrasting positions, uniform guidance seemed necessary. In October 2013, the American Bar Association (ABA) issued Formal Opinion 465, which addresses deal-of-the-day marketing programs. The opinion distinguishes between deals in which subscribers purchase coupons that entitle them to a discounted price, and those in which subscribers prepay for legal services. The opinion indicates that it may be possible for a coupon deal to be structured in such a way that it complies with an attorney’s ethical obligations. However, prepaid deals are less likely to satisfy such obligations. The full paper will (1) discuss the applicable Model Rules of Professional Conduct, (2) describe the ABA’s opinion, (3) contrast the positions taken by those states finding no ethical issues with those that did, and (4) analyze the states’ opinion in light of the recent ABA opinion.

Laura Lee Mannino is an Associate Professor of taxation at St. John’s University in Queens, New York. She holds an LL.M. degree in Taxation from New York University School of Law, a J.D. from Hofstra University School of Law, and a B.S. in Accounting from Fairfield University. She is a licensed Certified Public Accountant in the State of New York and is an attorney at law admitted to practice in the states of New York and Connecticut. Prior to joining the faculty at St. John’s, Professor Mannino was a tax associate at the law firm of Thelen Reid & Priest, LLP and was a senior associate at PricewaterhouseCoopers. She obtained her audit experience as a senior associate at KPMG Peat Marwick. Professor Mannino teaches Individual Taxation, Taxation of Estates and Gifts, Real Estate Tax, International Tax, and Tax Research. She has published in peer-reviewed journals such as Journal of Accountancy, New York State Bar Association Journal, Review of Business and Hofstra Law Review, and she is a member of the New York State Society of Certified Public Accountants, the New York State Bar Association, and the American Accounting Association.

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The ABC’s of Accounting for Social Enterprise: Adapting to Higher Standards

Brenda Massetti (St. John’s University, NY, USA)

This paper adapts a traditional operations management tool, ABC Analysis, to help organizations better account for their social actions. Because Social Enterprise, as an organizational form, must demonstrate both financial viability and social-mission accomplishment to be legitimate and sustainable, it has introduced the need for a dual-accountability requirement. Currently, a wide variety of standards and certification systems are emerging to help better account for a firm’s social contributions. While ABC Analysis was originally developed as a straightforward way to better manage inventory, its ranking and categorization techniques allow for dual-factor consideration and can be adapted to rank a firm’s social actions according to key business and ethical criteria. By placing social actions into A, B, and C level categories of significance, organizations can readily demonstrate the value of their social contributions. This paper will adapt a traditional operations management tool, ABC Analysis, to help organizations better account for their social actions. Currently, a wide variety of standards and certification systems are emerging not only to help differentiate traditional organizational forms from social enterprises but also to help all organizational forms better account for their social contributions (Davenport and Low, 2013; Massetti, 2012). These approaches are primarily based on traditional financial accounting methods, which historically have not been highly effective in addressing non-monetary, social performance measures (Connolly and Kelly, 2011). ABC Analysis was developed as a straightforward way for organizations to better manage their inventory. Theoretically based on the Pareto Principle, it uses unit sales and cost data to rank inventory items in terms of their overall value. Once ranked, items are then placed in to A, B, or C categories according to their importance to the organization. Items in the A-category represent the 20% of an organization’s inventory items which bring in 80% of the organization’s sales; B-items represent 30% of an organization’s inventory and account for 15% of its sales; and, C-items represent 50% of an organization’s inventory bringing in only 5% of its sales. Because A-items are the most critical for organizational success, they are the most carefully and frequently overseen. B-items are not as important as those in the A-category, but still require more management effort than C-items, which have little impact on organizational success (Krajewski, Ritzman, and Malhorta 2009). Because Social Enterprise, as an organizational form, must demonstrate both financial viability and social-mission accomplishment to be legitimate and sustainable, it has introduced a dual-accountability requirement beyond what has been traditionally required from Not-for-Profit or For-Profit organizational forms. Moreover, because ABC Analysis techniques allow for dual-factor consideration in their ranking and categorization scheme, these techniques can be adapted to account for an organization’s social action efforts. In specific, by ranking a firm’s social actions according to key business and ethical criteria relevant to social enterprise, and then placing them into A,B, and C categories, organizations will be better able to manage and demonstrate the value of their social contributions. The key business criteria to be used are mission congruence, compliance obligation, and resource use while the relevant ethical criteria are social legitimacy, community inclusion and outcome clarity (Massetti, 2012). The paper will describe the process and demonstrate how it works. Dr. Brenda Massetti holds a PhD in Information and Management Science from the Florida State University, a MBA from the University of Alabama in Birmingham, and a BA in Psychology from the University of South Florida. Dr. Massetti is currently an Associate Professor of Management in the Tobin College of Business at St. John’s University. Over the past twenty years, she has taught a wide variety of management classes and has published research in a variety of scholarly journals including MIS Quarterly, Emergence, Complexity & Organization, and The Review of Business. Her current research interest is in the area of Social Enterprise.

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The case of Australian universities - Their Contributive Advantage and Performance as Social Enterprises

Morgan P. Miles (University of Tasmania, Australia)

Martie-Louise Verreynne (The University of Queensland, Australia) Andrew McAuley (Southern Cross University. Australia)

Kevin Hammond (University of Tennessee – Martin, USA)

Australian universities continue to experience an increase in both the number of the potential students and their range of needs as well as growing expectations on the part of stakeholders to fulfill numerous social welfare and economics development functions, while experiencing reduced public funding. As a consequence Australian universities are seeking ways to meet the increased demands for service with diminishing public support. Many are meeting the challenge by transitioning from public institutions to social enterprise as defined by Yunus, Moingeon & Lehmann-Ortega (2010: 311):

[While] its primary purpose is to serve society, a social business has products, services, customers, markets, expenses and revenues like a ‘regular’ enterprise… It is a no-loss, no-dividend, self-sustaining company that repays its owners’ investments.

A recent ruling to grant in-state fees for all Commonwealth residents will reduce revenue from student enrolment (Rohan and Boker, 2011; Boker 2012) and contribute to increased competition. This situation has led some Australian universities executives to become highly focused, not on education, research or community engagement, but on revenue seeking behavior. Work on social enterprises (SEs) as a unique organizational form has been recently advanced by scholars such as Robb-Post et al (2010), McMullen (2011), and Trivedi and Stokes (2011) and others, who have attempted to understand social-rent/opportunity-seeking organizations. While SEs need economic viability, they differ from exchange-based profit-seeking firms on four distinct dimensions: (1) the primacy of the social mission of the SE is the organization’s raison d’entre; (2) power is not based on financial equity; (3) value is co-created with stakeholders; and (4) no profits are distributed (see Noya and LeCamp 1999: 10). Australian universities fit in a continuum from fully rent-seeking for profit universities to fully public supported universities as their objectives change. This exploratory study proposes to survey all 37 Australian Vice Chancellors in an attempt to better understand how they balance the often conflicting objectives in order to accomplish the university’s mission while remaining economically sustainable. Items will be developed in an attempt to capture the trade-offs required when balancing the university’s tripartite mission of teaching, research and service with economic sustainability. The research first aims to extend the conversation around social enterprises and their behaviors to include universities as a distinct form of social enterprise. Second, and due to the relationship that most of the Australian universities have with government, the research aims to understand the role of powerful donors in the struggle that these social enterprises face while balancing their mission with economic sustainability. Last, it is envisaged that this research will propose a general model of SE behavior that incorporates the trade-offs that has broader application to social enterprises and other types of nonprofits. Morgan P. Miles is Professor of Enterprise Development at the University of Tasmania. Previously he had been Professor of Marketing at Georgia Southern University. He has also been a visiting scholar at Georgia Tech, the Judge Institute- Cambridge University, and a fellow at Wolfson College – Cambridge University, University of Stockholm, the University of Otago, University of Auckland, and an Erskine Fellow at the University of Canterbury. He holds a D.B.A. in marketing from Mississippi State University, an M.S. in agricultural economics from Virginia Tech, and a B.S. in agricultural economics from Mississippi State. His research interest includes entrepreneurship, innovation, entrepreneurial marketing, and corporate social responsibility, and has published over 105 journal articles in journals such as Journal of Business Ethics, Journal of Business Research, Entrepreneurship Theory & Practice, Journal of Small Business Management, Industrial Marketing Management, and European Journal of Marketing.

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Martie-Louise Verreynne is an Associate Professor in Innovation at the University of Queensland Business School in Brisbane, Australia. She holds a PhD in Strategic Management from Massey University in New Zealand and has worked at universities in Australia, New Zealand and South Africa. Martie-Louise has published in all three major small business journals, and is currently an assistant editor for the Journal of Small Business Management. She has received various awards and grants, including an Australian Office of Learning and Teaching Citation for outstanding contribution to student learning. Her current work is in the areas of small firm growth, strategy and innovation.

Women Empowerment for Public Engagement: A Vincentian Model for Women Empowerment in Leadership, Community Development and Public Life.

Carl Mark B. Miniano (Adamson University, Manila)

Marco Tavanti (DePaul University) Pamela B. Mantuhac (Adamson University, Manila)

Women are the backbone of relocated informal settlers communities in the Philippines. Cognizant of this reality and acknowledging the leadership potential that women play in systemic and sustainable community development, the Vincentian Center for Social Responsibility (VCSR) of Adamson University in Manila has implemented innovative women empowerment processes. Trough the examination of the VCSR public engagement model in support of a relocation of informal railroad tracks settlers around Metro Manila, this paper presents the impact on women empowerment. Although women are most affected by urban poverty, through a community-based and public-engaged model of empowerment, their role is vital for poverty reduction and sustainable community development. The authors review the VCSR women empowerment model and its public impact at three levels: personal, organizational and systemic. Based on a comparative analysis of other women empowerment models, the VCSR models is reviewed and highlighted in its relevance and innovations for women leadership, community development and public engagement.

Dr Carl Mark B. Miniano, PhD, is the current Dean of the College of Business Administration at Adamson University, Manila, Philippines and a Fellow at the Philippine Academy of Professionals in Business Education (PAPBE). He was recently elected to sit in the National Board of the Philippine Council of Deans and Educators in Business (PCDEB), a post he will serve until the year 2015. He is also a Board Member of the Vincentian Center for Social Responsibility (VCSR). Dr. Miniano is also a seasoned school assessor of the Philippine Association of Colleges and Universities – Commission on Accreditation (PACU-COA), a professional accrediting body operating under the umbrella of the Federation of Accrediting Agencies of the Philippines (FAAP), and supervised by the Commission on Higher Education (CHED) of the Philippine Government. Dr. Miniano has been in the academe for more than fifteen years, teaching management courses such as Strategic Management, Business Ethics and Corporate Social Responsibility. He was a recipient of the Outstanding Business Educator Award 2013 in the Field of Management, an annual award given by the Philippine Council of Deans and Educators in Business (PCDEB). He has authored and co-authored a number of textbooks and course modules for Management courses. Dr. Marco Tavanti is an experienced international development scholar and the Chair of the International Public Service (IPS) graduate degree program. He serves as President the World Engagement Institute (WEI), an international NGO dedicated to cooperation and capacity development. He received his Ph.D. in Sociology (with distinction) from Loyola University Chicago (LUC) in 2001. He teaches international public service courses related to the United Nations, international relations, NGO management, global civil society and sustainable development. He has published numerous studies on innovative approaches to sustainable international development, intercultural value leadership, indigenous human rights and poverty reduction. Ms.Pamela B. Mantuhac is the Director of the Office for Vincentian Identity and Mission at Adamson University, Manila.

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A Moral Argument for Benefit Corporations as an Alternative to Government Social Services

Charles J. Coate (St. Bonaventure University) Mark C. Mitschow (SUNY Geneseo)

Benefit corporations are a form of incorporation that allows management to meet the needs of stakeholders other than company shareholders, even to the point of sacrificing profit maximization to achieve predetermined social goods. Benefit corporations are generally seen as an investment vehicle that also serves some beneficent objective. Hence, they are often seen as a means of socially responsible investment. However, what has not been examined is how benefit corporations may be able to provide welfare like services more effectively than government. Most benefit corporation legislation include key phrase such as a requirement to provide material positive societal benefits. Often benefits corporations are encouraged in area lacking more productive economic environments. Since the war on poverty began in the late 1960s government has spent trillions of dollars on a wide variety of social welfare programs. Nevertheless, poverty persists and government altruism may have made it more intractable in some respects. For example, strategies of simply providing transfer payments with little required work or training requirements can make recipients dependent and enable dysfunctional behavior. In short, recipients of these benefits may have the growth of their human capital inhibited. Consequently, over time these persons can be robbed of opportunities for labor and self-sufficiency. The purpose of this manuscript is to present an argument for the use of the benefit corporation model to offer a morally superior model for addressing social welfare issues than current government transfer payment schemes. We rely on doctrines of Catholic Social teaching to support our argument. Specific doctrines will include, but not be limited to: the value of Work and its role in Human Dignity, the value of Participation in social and economic society, and the Role of Government and the Welfare State. C. Joseph Coate, Associate Professor of Accounting at St. Bonaventure University. Since earning his PhD from the University of Maryland at College Park, Joe has published extensively in the areas of behavioral accounting and business ethics in journals including Research on Ethical Issues in Organizations, Journal of Business Ethics and CPA Journal. He has served as accounting department chair at SBU and was on the university’s recent presidential search committee. Mark C. Mitschow, Professor of Accounting at SUNY Geneseo. Since earning his PhD from the University of Maryland at College Park, Mark’s primary research interest has been in accounting ethics, with recent publications in journals including Research on Professional Responsibility and Ethics in Accounting, Research on Ethical Issues in Organizations and Journal of Theoretical Acocunting Research. In 2013 Mark received the Outstanding Author Contribution Award from Emerald Publishing and he is currently co-chair of the 2014 American Accounting Association National Ethics Symposium.

Human Flourishing in a Finite Ecology: How do Modern Managers Face the Ethical Challenges of the Global Environment.

Ron Nahser, Institute for Business and Professional Ethics, De Paul University, USA

The UN’s recently announced Sustainable Development Goals has set the difficult dual goals of high human development and low ecological impact.

Thinking inside this constrained box is an ethical challenge for the managers of organizations serving the needs of the global society. As a result, we need practices to develop and implement sustainable strategies for business, government, and non profit/civil society. It starts with re-thinking the purpose of the economy – what is happiness in a finite world?

Ron Nahser, is Senior Wicklander Fellow and Director, Urban Sustainable Management Programs at DePaul University’s Institute for Business and Professional Ethics, Dr. Nahser is also Provost Emeritus of Presidio School

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of Management, San Francisco (offering the first accredited MBA in Sustainable Management). He lectures and consults with business and academic audiences in the US and internationally on business values, vision, marketing strategy, branding, social responsibility and sustainable management.

He is the author of Learning to Read the Signs: Reclaiming Pragmatism in Business, (2nd edition - 2013) and Journeys to Oxford: Nine Pragmatic Inquiries into the Practice of Values in Business and Education.

He is also a Fellow of the World Business Academy, Curator of the Willis Harman Archive, the Founding Partner of the Oxford Leadership Academy in USA, and Strategic Advisor to the UN Principles for Responsible Management Education (PRME) Secretariat.

The Future of Ethical Leadership in Ireland’s Enterprise Culture

Darra Power Mooney (Millington Pope)

The 21st century has seen Ireland gain a reputation for enterprise, both social and commercial. In 2012 GEM (Global Entrepreneurship Monitor) reported that Irish early stage entrepreneurs were highly innovative, with 23% of their products or services considered new to all customers, compared to the 19% of their OCED International Counterparts. In Forbes’ ranking of the Best Countries for Business, 2013, Ireland places number one, ranking near the very top for low tax burden, investor protection and personal freedom metrics. Internationally, Ireland is recognised as having established itself as a European tech start up capital and on track to becoming a continental leader in social entrepreneurship with over 1,400 social enterprises employing around 25,000 people. Dr Richard Kearney offers a philosophical rationale for the Irish psyche which may suggest a reason for our entrepreneurial spirit:

From its earliest times the Irish mind remained free, in significant measure, of the linear, centralising logic of the Graeco-Roman culture which dominated most of Western Europe – could it be that the Irish intellectual tradition represents something of a counter-movement to the mainstream of hegemonic rationalism….?

Coupled with this entrepreneurial spirit is the cultural tradition of meitheal. Meitheal relates to community spirit, of people coming together to work for the common good in their communities, a co-operative system of labour. Today we see these values of enterprise and community spirit manifested in the types of leaders we create and favour:

In Ireland, leadership is characterized by a strong charismatic, team-oriented approach coupled with a participative and human orientation. In Irish society, character and integrity are rooted more strongly in relationships within one’s social network than in a set of obligations to outsiders (Keating 17)”.

This focus on the local, the strengthening of community needs over those of ‘outsiders’ has long been a recurring thread in Irish political, social and economic history and we see both the positive and negative consequences manifest in Irish society today. If, as GLOBE observes, that leadership effectiveness is contextual, that is, it is embedded in the societal and organisational norms, values and beliefs of the people being led, then what type of leadership does an enterprising open-economy require?

The rise and fall of the Celtic Tiger has promulgated a need for new types of wealth creation and we have begun to direct investment towards both commercial and social enterprises alongside the inducement of direct investment by foreign export orientated manufacturing enterprises. This rise of power in the external constituency base due to the reliance on MNEs and international markets, encourages the selection of leaders who are able to adapt not only to the cultural norms within which they operate but those of differing cultures and their respective values and beliefs. In addition to this increase in the external constituency, the rise of an enterprise culture is disrupting traditional internal Irish social economic and political norms. Ireland’s enterprise culture, built upon key advancements in

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technology and social enterprise, is consistent with the concept of creative destruction whereby the creation of new prosperity is altering the tradition redistribution of power and wealth.

If we are to accept that ethical leadership is fundamentally the practice of aligning internal values with individual actions for the advancement of the common good, then how does a modern leader personally and professionally align with the differing values of this new enterprise environment?

It is necessary now for Ireland as a society to address how this new paradigm can be developed for the promotion of ethical leadership.

Darra Power Mooney is a Social Science graduate of University College Dublin. Her social policy thesis focused on the role of Corporate Social Responsibility in Irish social policy. Darra has worked with a number of not-for-profit organizations including the National Women’s Council of Ireland and the Combat Poverty Agency. In addition to this, Darra was a member of the Commission to Inquire into Child Abuse. Currently Darra works as an executive search consultant with Millington Pope following three years as a strategy consultant to a number of leading Irish charitable organizations.

Ethics and Nanotechnology: Beyond Utilitarianism.

Martin Mullins (University of Limerick) Karena Hester (University of Limerick)

Nanotechnology (NT) involves the production and use of materials that are purposefully engineered to have at least one dimension of 100 nanometres or less. Based on the results of the research which has been conducted thus far there are legitimate grounds for concern about the potential impact of the NT on human health and safety and the environment. Accordingly, the major issue for stakeholders is how NT can be harnessed/ risk managed to create an equitably distributed and sustainable global industry which will benefit all stakeholders.

In the context of a globalised economy this represents a serious challenge to global policy in general and the regulatory community in particular. While current policy theoretically embraces the social and ethical aspects of the development of nanotechnology, the regulatory framework which is applicable to NT is narrowly focused on safety values with justification for any risk based on economic and internal market drivers. We argue that for a number of different reasons, the precautionary principle is not a suitable instrument for application to NT, that social and ethical issues [SEI] where they are incorporated in the existing regulatory framework will have little impact and that SEI are seen as a threat to the commercial and economic future of NT. Consequentialist or strictly utilitarian models are problematic given the degree of uncertainty among scientists. The goal of this paper is to suggest ways forward for ethicists operating in this field, in particular to address the issue of ethical decision making in the presence of high degrees or uncertainty. We argue that applied ethics should underpin the oversight/governance decision making process. We posit an ethical protocol based upon principles of distributive justice which situates the debate on the ethics of NT in a space which is not reliant on scientific certainty of highly normative principles. An approach which attempts to address the issues of responsible innovation, value-sensitive inclusiveness and reciprocity of risk in terms of distributive justice may indeed offer a way forward in addressing the SEI issues inherent in NT activity. This paper will examine the issue of “Nanoethics” through the prism of Rawlsian theory. In the adoption of new technologies, risk and the distribution of risk, distributional equity, social justice and community impact are central components in terms of the sustainability of that activity. Learning from lessons of the past, without such an approach NT activity may become vulnerable to changes in public perception/opinion which will affect the ethical and social acceptability of NT and in the long term have a negative impact on the sustainability and social desirability of this ubiquitous technology.

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Dr Martin Mullins is the Head of the Department of Accounting and Finance in the University of Limerick. His teaching interests are insurance, organizations and markets, and his research interests are Latin American politics and trade, political risk, risk management in the public sector and procedural justice. He is the author of In the Shadow of the Generals Foreign Policy Making in Argentina, Brazil and Chile, and chapters and articles on insurance, finance and business ethics.

Karena Hester is a solicitor and a Ph D candidate at the University of Limerick.

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Framework to Evaluate Choices in Responsible Investment

Janne Nikkinen (University of Helsinki) Rikka Sievanen (University of Helsinki)

To a growing extent, large institutional investors such as pension funds engage in responsible investment because it provides a wide perspective for risk assessment regarding environmental, social and corporate governance issues as well as better transparency and long-term perspective. Responsible investment appears to provide a framework for doing good while getting similar return as with conventional investment. However, no studies have examined how accounting for responsibility criteria actually can take place in practice. Questions such as what are the long-term goals and aims of responsible investment or whether responsible investment truly advances common good in a societal level are rarely addressed in terms of practical investment decision making. This is the core of our study. By using theories of instrumental and value-rationality, we provide a framework to evaluate choices in responsible investment from the vantage point of how they advance the desired goals and aims. Currently, more than 1200 institutional investors have become signatories of the United Nations Principles for Responsible Investment, UN PRI. The substantial growth of responsible investment shows that institutional investors consider it important to transfer values to their investments. Responsible investment also seems to provide similar return as conventional investment (e.g. Bauer et al. 2005, 2007, Galema et al. 2008). Although accounting for responsibility may appear a simple process, it may prove complex in practice. For example a simple exclusion such as alcohol may lead to questions what is counted as alcohol, what is an alcohol producer and should shops selling alcohol also be excluded. Evaluation based on instrumental rationality may not provide enough ground for choices. These considerations are in alignment with an emerging body of literature stating that defining what responsible investment actually is, and how it is implemented may prove challenging (Sievänen 2013, 2014, Sievänen et al. 2013). Haigh (2011) provides an example of non-existing guidance for institutional investors with respect to accounting for climate change in investment decision making. To overcome these issues, we examine philosophical reasoning about value and instrumental rationality (Thacer 2004), and especially the value-rationality in the context of responsible investment (i.e. what kind of long-term goals should be advanced through responsible investment, in case it is not only about the financial gain in short-term). In short, we ask what exactly is the “good” advanced by responsible investment, both in principle, but also in practice. The works of Georg Henrik von Wright (Wright 1963), Robert Nozick (Nozick 1994) and Jonathan Wolff (Wolff 2011) are relevant in here. Based on the findings we provide a framework to evaluate seemingly rational choices in responsible investment from a goal-oriented perspective in which they may or may not work at all. Our study is the first attempt to combine the philosophical discussion about instrumental and value-oriented rationality with decision making in responsible investment. Our results contribute to the literature of responsible investment and instrumental and value-oriented rationality, and serve institutional investors, asset managers and public decision-makers at national and international levels.

Janne Nikkinen has worked in the University of Helsinki for over a decade. His postdoctoral research in the past has focused on gambling policies, ethics of technology (nanoethics) and health care resource allocation and rationing. He holds positions of trust in several ethical review boards, including the Ethical Board of Surgical Services in the Hospital District of Helsinki and Uusimaa (HUS, the largest one in Finland) and the Ethics Advisory Board of Hjelt Institute, Faculty of Medicine, University of Helsinki. He is also one of the two Finnish representatives in the Nordic Bioethics Committee (appointed by the Ministry of Education in Finland). He has been an invited Finnish representative in EU-sponsored events (Nanoethics/Polish Academy, 2011; Human Enhancement/European Parliament 2011; ETHENTECH 7th Framework Programme/Strasbourg 2011).

In addition to university-related tasks and duties, Nikkinen has worked in private sector companies (HR and Sales) in the financial sector (then-representative of VISA/MasterCard Finland) and a mobile technology company (Add2Phone). Furthermore, he has provided consultancy services and commissioned reports in ethics for health care

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organizations, government authorities and NGOs. He is a frequent speaker in academic conferences and professional events (e.g., CIJ Cancun 2013, Priorities Vancouver 2012, APPGAC Hong Kong 2011, IGC Auckland 2010, etc.).

Riikka Sievänen Ph.D. (Applied Economics) Riikka Sievänen is both a postdoc in the University of Helsinki and an Advisor in KPMG (Ethical Investing). Her dissertation focused on the question "Which drivers explain the responsible investment of European pension funds?" To answer the research question, she held ten face-to-face interviews with ten key financial decision makers of pension funds in Belgium and Finland, and conducted a survey of more than 250 pension funds in 15 European countries. As a postgraduate, she spent two years in the University of Ghent (Belgium). Prior to full-time PhD studies, she gained research experience from institutional investors as well as corporations in a financial market research company. Previous work experience of Dr. Sievänen includes both retail and B2B marketing in an international setting. She is a frequent speaker in international academic events that focus business ethics and responsible investing. Furthermore, she has provided consultancy about the responsible investment to both private and public investors in Finland. Her publications include both domestic and international articles about responsible investment, and a book about the subject (together with three other authors). The book was the first of its kind in Finland to address specifically the issue of responsible investment (FinVa 2013).

Reinhold Niebuhr Gets to Business: How Niebuhr’s “Christian Realism” Can Illuminate the Problems of Business Ethics

Scott Paeth (DePaul University)

The discipline of business ethics is built on the assumption that moral activity in the business realm is both possible and desirable. Despite frequent evidence to the contrary, business ethicists seek to both describe the dynamics of morality in the midst of capitalist economic structures and to create norms and expectations for moral behavior among all actors in the business world — from CEOs and entrepreneurs to middle managers to low-level workers. However business ethicists are frequently confronted with the reality of both malfeasance on the part of businesses both large and small, as well as a certain degree of cynicism and pessimism with regard to the very possibility of acting morally in the business world. More than one business ethicist has been confronted with the old chestnut about business ethics being an oxymoron. How then to confront the apparently paradoxical circumstance where business ethics is both absolutely necessary to economic life and yet cynically dismissed as an apparent impossibility? In attempting to answer this question, this paper will utilize the ethical thought of 20th century ethicist, theologian, and social analyst Reinhold Niebuhr. Niebuhr’s approach to what came to be known as “Christian Realism” was rooted in a dual appreciation both of the desire of individuals to act morally, and the pressures on groups and institutions to place their collective self-interest ahead of larger moral norms.

Niebuhr argued, particularly in his book Moral Man and Immoral Society that individual capacity for morality is undermined by what he termed “group egoism,” through which ethical norms are subsumed through identification with a collective “will-to-power.”

While Niebuhr’s analysis dealt in large measure with how this group egoism manifested itself in the context of political institutions, he was aware of the way in which it also operated in economic life. Additionally, he analyzed the way in which ideology was often used for purposes of self-justification in preserving underlying systems of power and domination in social relationships. Niebuhr’s approach can thus be extended to analyze the way in which participation in the collective enterprise of a business can undermine individual incentives to morality, as well as the way in which business ethics itself, as a discipline, can serve as an ideological cover for bad business behavior.

Using Neibuhr’s approach to morality as a framework then, this paper will offer a critique of the way in which business ethics can be coopted for the purposes of pursuing immoral ends by businesses in which individual ethics are subordinated to the group egoism of the business enterprise.

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Scott R. Paeth holds a Ph.D. from Princeton Theological Seminary in theology and ethics. His research interests focus on the areas of applied ethics, public theology, and the work and legacies of Reinhold and H. Richard Niebuhr. Professor Paeth teaches a number of classes including "Contemporary Moral Issues," "Religion and Politics in the Contemporary United States" and "Medicine, Ethics and Society." His recent publications include Public Theology for a Global Society: Essays in Honor of Max Stackhouse (Eerdmans, 2010), "Faith and the Claims of Reason" Theology and Philosophy(2008), and "Shared Values in Communal Life: Provisional Skepticism and the Prospect of a Global Ethic" Journal of Ecumenical Studies (2007). In the summer of 2009, he was a Schusterman Fellow in Israel Studies at Brandeis University's Schusterman Center for Israel Studies in Waltham, MA.

An exploration of gender dynamics in media leadership

Mollie Painter-Morland (Nottingham Business School)

Contemporary leadership theory faces a number of challenges. One important question is whether we should focus our attention on individual leaders’ capacities for ethical and effective leading, or instead on the systemic leadership dynamics that emerge spontaneously as part of organisational life. Some of the leadership literature sharply distinguishes heroic leadership theory from post-heroic leadership theory. In a very stereotypical way, heroic leadership is sometimes associated with male leadership traits, while post-heroic theories seem to offer some space for what essentialists would consider ‘female’ traits of cooperation, connectedness and responsiveness. Others argue that this is a false dichotomy and that in most cases, the leaders encounter mixed, even paradoxical expectations. Collinson and Collinson for instance argue that leaders have to ‘blend’ both strong agentic traits and behaviors, with more relational, systemic capacities. Broadening our understanding of gender dynamics, beyond essentialist traits and stereotypes is especially important if the richness of gender diversity is to be acknowledged and celebrated in the leadership realm. The fluidity of gender dimensions and some other aspects of capitalism have received some attention in organization studies, but few of these pieces fully explore the links between embodiment, agency, and leadership in organizations. What seems to be needed is to challenge the assumptions of the self-contained ‘self’ that underpin much of leadership theory. This may allow us to offer a better account of the complexity of the dynamic of leading contemporary organizations. In conversation with media leaders, we hope to explore the connections and interrelationships that shape leading, inside and outside organizational “containers”. In terms of methodology, we will make use of abduction, i.e. engaging with the data we gathered in an interpretative way, trying to understand how what we hear our interviewees say relates to already established theories and to challenge and refine such theories. The paper explores the idea that leadership is the process of bodies interacting, of finding direction together, of developing shared perceptions which could motivate, inspire, and animate interacting systems in creative direction. Bodies that are understood as interrelated, immersed in environments and relationships, is by no means a brand-new one. Many philosophers have argued that the notion of the isolated, rational, self-contained transcendental subject may not offer the best account of our subjectivity. In this paper, we shall draw on the work of Deleuze, Bergson and Henry to reflect on the way that our interviews describe agency within the leadership realm. We will also explore the way in which organizational scholars and gender theorists have reflected on their contributions to understanding gender and leadership dynamics. We explore the emergent agencing dynamic that allow for the unique envisioning capacities of women (and men with alternative leadership styles). Mollie Painter Morland (PhD) is Professor of Ethics and Organisation at Nottingham Business School. She serves as Editor-in-Chief of the Business and Professional Ethics Journal and as co-editor of Springer’s Issues in Business Ethics series. From 2012-2014 she was the Academic Director of ABIS (The Academy of Business in Society) and is currently its acting Africa Director. Before joining NTU she was a tenured Associate Professor in Business Ethics at De Paul University in Chicago and Associate Director of DePaul’s Institute for Business and Professional Ethics

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(2004-2013). Prior to that she was Associate Professor of Philosophy at the University of Pretoria and Director of its Centre for Business and Professional Ethics. In addition to publishing five books and frequently delivering peer reviewed articles for top journals, Mollie is often part of teams of researchers delivering corporate and government commissioned research reports. Her specific research interests are: European philosophy and ethics, leadership and gender, ethics in the media and communication industries, and integrated reporting.

Religious Liberty in the Corporate Context: Some Social and Ethical Considerations on Its Scope and Limits

Daniel E. Palmer (Kent State University)

In recent years various business professionals and organizations in the United States have made reference to claims concerning religious liberty or conscience in order to justify exemptions from certain kinds of business transactions or governmental regulations. For instance, some pharmacists and pharmacies have refused to fill prescriptions for the morning after pill on religiously based moral grounds. More prominently, the Hobby Lobby and other businesses have objected to certain requirements involving the provision of contraception in the Affordable Health Care Act. These sorts of cases have garnered much attention from legislatures, the public and the courts (including the US Supreme Court).

In this paper I explore the philosophical presuppositions and the ethical and social considerations surrounding these sorts of claims. In doing so, I first examine the notion of religious liberty and its scope and limits in a number of contexts. I then explore the attempt to apply concepts of religious liberty to business contexts and why this application presents unique considerations of ethical significance. Having examined the general notion of religious liberty and its application to corporate contexts, I then examine several particular cases, including the Hobby Lobby case, to illustrate the issues discussed and to further develop the particular problems involved in properly responding to them. In doing so, I examine several different popular responses to these cases and some of the difficulties involved in these responses. In turn, I argue for a more nuanced view of the scope and limits of religious liberty in the corporate context.

Most importantly though, I provide a unique framework for thinking about the nature of religious liberty in the business and professional world. This view both acknowledges the importance of religious freedom and accepts that such freedom can be justifiably circumscribed in certain business contexts. I then apply this analysis to the cases discussed as well as discuss its social implications. It should be noted that while this paper touches upon some of the legal issues and cases surrounding this issue, the concern of the paper is primarily philosophical.

Daniel E. Palmer is currently the Assistant Dean of Academic Affairs at Kent State University at Trumbull. He is also an Associate Professor in the Department of Philosophy at Kent State University. His research focuses mainly upon issues of ethical theory and applied ethics, particularly business and professional ethics. He recently co-authored (with Abe Zakhem) the book Managing for Ethical-Organizational Integrity: Principles and Processes for Promoting Good, Right, and Virtuous Conduct (Business Experts Press, 2012). He has also edited two volumes on issues in business ethics as well as published a number of articles on issues in applied ethics in such journals as Business Ethics Quarterly, Journal of Business Ethics, and The Journal of Value Inquiry.

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The Looming Retirement Crisis and the Impact on the Career Advancement of Younger and Mid-Level Workers

Biagio Pilato (St. John’s University NY)

Thomas Anderer (St. John’s University NY) As companies are attempting to encourage "on-time-retirements", they are encountering a growing problem and that is, long-term employees are staying past the date of retirement eligibility. After review the most consistent reason was, insufficient savings making retirement unaffordable. This trend causes the younger, talented people to doubt that they will have the opportunity to advance their careers and consequently consider looking for new opportunities in other firms. So what are corporations considering? Most companies are revising their education plans to stimulate increased participation in Retirement Savings Plans, especially for the new employees and the mid-level employees. In addition specific focus on retention motivation is leading to ideas of modification of existing plans....i.e. adjusting the company's matching percentages to encourage the younger workers, the "High Potentials" to stay by targeting them with higher percentages of matching funds, perhaps doubling the old rate. This strategy carries both legal and ethical problems that have to be resolved. Thomas Anderer was educated in Iona College, Oxford and Louvain University. He has 37 years of experience in IBM with positions like Diretor of Strategic Planning, CFO South East Asia and Director of Education- Belgium. He has served as an Adjunct in SJU for 14 years and in Pace University for 5 years. Biagio Pilato is an Attorney and Certified Public Accountant licensed to practice in New York State has spent over two decades in private practice. He teaches undergraduate and graduate courses in accounting and taxation for the Peter J. Tobin College of Business and serves as an adjunct professor of law at the St. John’s University School of Law. Professor Pilato has both Audit and Tax experience with Deloitte Haskins and Sells and with Deloitte and Touche.

Am I My Brother’s Keeper? The Sad and Tragic Tale of Two Brothers, $5,000,000, Fiduciary Duties, and the Law.

John Clarke (St. John’s University NY)

Biagio Pilato (St. John’s University NY)

“Many forms of conduct permissible in a workaday world for those acting at arm's length are forbidden to those bound by fiduciary ties. A trustee is held to something stricter than the morals of the market place. Not honesty alone, but the punctilio of an honor the most sensitive, is then the standard of behavior. As to this there has developed a tradition that is unbending and inveterate.” These words of Justice Benjamin Cardozo from his opinion in Meinhard v Salmon (249 NY 458) sum up the standard of one acting in a fiduciary capacity. Black’s Law Dictionary defines a “fiduciary” as:

[a] person holding the character of a trustee, or a character analogous to that of a trustee, in respect to the trust and confidence involved in it and the scrupulous good faith and candor which it requires … [a] person having [a] duty, created by his undertaking, to act primarily for another’s benefit in matters connected with such undertaking…a person having duties involving good faith, trust, special confidence, and candor towards another.

An attorney is a fiduciary and has fiduciary duties to his/her client. The duties of good faith, trust, special confidence, loyalty, care, accounting, and disclosure are owed in all client affairs and especially in the handling of client funds. A breach of these duties has serious consequences.

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This paper will explain the rules for handling client funds and the disciplinary actions for the violation of the rules. A notable New York attorney discipline case involving a well-respected matrimonial attorney and his bookkeeper brother will illustrate the rules, breach, and consequence. This family/legal drama is the perfect vehicle to demonstrate the impact of business ethics on public life. Biagio Pilato is an Attorney and Certified Public Accountant licensed to practice in New York State has spent over two decades in private practice. He teaches undergraduate and graduate courses in accounting and taxation for the Peter J. Tobin College of Business and serves as an adjunct professor of law at the St. John’s University School of Law. Professor Pilato has both Audit and Tax experience with Deloitte Haskins and Sells and with Deloitte and Touche. John Clarke is a Professor of Law and Chair of the Department of Law for the Peter J. Tobin College of Business at St. John’s University and a practicing attorney licensed in New York and Florida. He has served as a Special Referee for Attorney Discipline for the Appellate Division of the Supreme Court of the State of New York, Second Department for 17 years and also a regular speaker at Continuing Legal Education programs on the subject of Legal Ethics.

Board Gender and CSR

Cynthia Phillips & Victoria Shoaf (St. John’s University, NY)

The Sarbanes-Oxley Act of 2002 (SOX) mandated that the majority of corporate board members be independent and that three significant board committees—audit, compensation, and corporate governance—be comprised entirely of independent board members. However, SOX did not mandate board diversity, nor require women board members as has been done is other countries, including Norway, Belgium, France, Iceland, Italy, Malaysia, the Netherlands, and Spain (Wang & Kelan, 2013). Still, the percentage of women board directors has increased considerably since SOX was enacted. According to Dalton and Dalton (2010), board membership by women increased 30% post-SOX, and their board leadership and board committee roles rose over 200%. Studies of the effects gender diversity on boards have abounded, but findings have been inconsistent, especially in their assessment of the effect of diverse boards on corporate social responsibility (CSR) performance. Zhang et al. (2013) attribute these inconsistencies to the small number of diversified boards in the pre-SOX era and to the lack of a standard metric for CSR—both of which are also noted by Boulouta (2013). These studies, however, use older samples, based on information prior to the financial crisis (2003-2007 and 1999-2003, respectively). Although there may be confounding effects, this study includes data from the period 2002-2012, which affords us the opportunity to observe not only the post-SOX increase of women directors and their impact on CSR, but also how the financial crisis impacted CSR reporting. Understanding the multidimensional nature of CSR, we attempt to align several accepted metrics of CSR performance. References: Boulouta, I. (2013). Hidden connections: the link between board gender diversity and corporate social performance. Journal of Business Ethics, 113, 185-197. Dalton, D. R. and Dalton, C. M. (2010). Women and corporate boards of directors: the promise of increased, and substantive, participation in the post Sarbanes-Oxley era. Business Horizons, 53 (3), 257-268. Wang, M. and Kelan, E. (2013). The gender quota and female leadership: Effects of the Norwegian gender quota on board chairs and CEOs. Journal of Business Ethics, 117, 449-466. Zhang, J. Q., Zhu, H. and Ding, H. (2013). Board composition and corporate social responsibility: an empirical investigation in the post Sarbanes-Oxley era. Journal of Business Ethics, 114, 381-392.

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Dr. Cynthia Phillips is an Assistant Professor in the Department of Accounting and Taxation in the Peter J. Tobin College of Business at St. John’s University with responsibilities for courses in financial, managerial, and cost accounting. Prior to her faculty appointment, Dr. Phillips served in an administrative capacity in the Tobin College, most recently as Associate Dean for Planning and Accreditation. She has professional experience in internal audit and management accounting in the financial services industry, where she worked prior to joining St. John’s in 1989. Dr. Phillips is a member of the American Accounting Association, the Institute for Management Accountants, and the New York State Society of CPAs. She currently serves as a financial-planning consultant for the Diocese of Brooklyn and sits on the Superintendent of Schools’ strategic-planning advisory board.

Dr. Phillips’ research interests are in the area of not-for-profit accounting, with an emphasis on governance and policy issues facing higher education and other educational settings. She has numerous conference presentations and proceedings and has co-authored an article published in the CPA Journal, a publication of the New York State Society of CPAs. Dr. Phillips holds an Ed.D. in Instructional Leadership from St. John’s University, a post-doctoral certificate in Accounting/Finance from the University of Florida, an MBA in Finance from St. John’s University, and a BBA in Accounting from Hofstra University. Dr. Victoria Shoaf is the Dean of the Peter J. Tobin College of Business and a Professor in the Department of Accounting and Taxation at St. John’s University. She received her Ph. D. in Business, with a specialization in Accounting, from Baruch College of the City University of New York in 1997. In addition to publications addressing financial and international accounting issues and accounting education (The Journal of Accounting and Finance Research, Association for Financial Professionals Journal, Journal of Accounting Education, Bank Accounting & Finance, Commercial Lending Review, Review of Business), her research includes studies of the problems of corporate social responsibility and business ethics dilemmas in the new economy (The Journal of Business Ethics, Business Horizons).

An Analysis of Waivers to Firms’ Codes of Ethics: Do the Rules Apply to Executives?

Maria Pirrone (St. John's University NY) Joseph E. Trainor (St. John's University NY)

We examine waivers to Corporate Codes of Ethics which allow CEOs and other high-ranking executives the rights to participate in business dealings that would otherwise be prohibited by their firm’s Code of Ethics. The seeking of preferential treatment by executives is not a new phenomenon. However, the Sarbanes-Oxley Act of 2002 provides greater insight into these exceptions made for executives. Specifically, Section 406 of the Sarbanes-Oxley Act requires firms to disclose when executives have been granted a waiver to provisions in the firm's Code of Ethics. We argue that a firms' ethical orientation likely predicts which firms are more willing to grant executives waivers. Prior research suggests that firms generally take one of two orientations when establishing ethics programs; compliance-oriented or values-oriented. A compliance orientation is focused on meeting statutory and regulatory provisions, while a value orientation focuses on behaviors. We hypothesize that firms with a compliance orientation are more likely to grant waivers to executives since these firms have established systems focusing on rules rather than behaviors. Using a matched pair design, we explore the characteristics of firms filing waivers and non-waiver firms. Our research contributes to the business ethics literature in several respects. First, we provide evidence on the types of firms that issue waivers and the corporate governance mechanisms at those firms. Second, we provide data on the types of waivers being issued by firms. Finally, we analyze the differences between waiving and non-waiving firms. Our research is of interest to regulators, investors, and academics when evaluating the effectiveness of corporate ethics programs and the results of the Sarbanes-Oxley Act. Maria Pirrone, LL.M CPA received her LL.M in Taxation from New York Law School and a Juris Doctor degree from St. John’s University. She graduated from St. John’s University with a B.S. in Finance and M.B.A. in Public Accounting. . She is currently registered as a licensed Certified Public Accountant and Attorney at Law in the State

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of New York. Her research interests include individual tax topics and business ethics in a capital markets setting. She teaches individual tax planning at both the graduate and undergraduate levels as well as the taxation of financial products. Joseph E. Trainor, Ph.D. CPA received his Ph.D. in Business Administration with concentration in Accounting from Florida Atlantic University. Dr. Trainor received his MBA degree from Florida Atlantic University and his B.S. in Accounting from Southern New Hampshire University where he graduated summa cum laude. His research interests including auditing, financial accounting, and business ethics topics. He has published his research in The Business Review, Cambridge; The CPA Journal; and the Internal Auditing Journal. Dr. Trainor is a licensed certified public accountant in Florida and New York and was recognized by the State of Virginia on the list of top scoring candidates on the November 2003 Uniform CPA examination. He teaches auditing and financial accounting at both the undergraduate and graduate levels.

Ethical Theory and Teaching Business Ethics

Michael Pritchard (Western Michigan University) Elaine Englehardt (Utah Valley University)

A primary aim of the study of practical ethics is to help students make good ethical decisions in whatever practical endeavors they may undertake, including in their chosen careers. Many believe that some exposure to ethical theory is useful, if not essential, in courses in practical ethics, including business ethics. We will discuss a recent debate about this matter conducted by philosophers C.E. Harris, Michael Davis, and Bernard Gert in Teaching Ethics. In developing our own position, we will draw on the ideas of 18th century Scottish philosopher Thomas Reid and 19th century British philosophers William Whewell and Henry Sidgwick. Despite their differences at the level of ethical theory, all three held that philosophical reflection on ethics should hold common sense in high regard. Reid insisted that it is a serious mistake to hold that one needs to be a philosopher or metaphysician in order to understand one’s duty. This does not mean that understanding one’s duty in particular circumstances does not require careful, clear-headed thinking. It does. But Reid, like Whewell and Sidgwick, insists that practical ethics is well within the reach of non-philosophers. Sidgwick, who favored utilitarianism at the level of ethical theory, worried about our never being able to get beyond theoretical disputes if we allow ourselves to get embroiled in philosophical disputes about the best ethical theory. Instead, he argued, we should content ourselves, for the most part, with employing our shared values at the level of everyday common sense. This does not guarantee that there will be agreement on all the issues of the day, but it can at least offer a promising start. At the theoretical level, neither Reid nor Whewell was attracted to a theory dominated by a single principle such as the utilitarian idea of pursuing “the greatest good for the greatest number”. For them, there can be several prominent principles, and their relevance can be seen to emerge from reflection on the sorts of circumstances presented to us in our ordinary lives, in business, in law, in politics, or in any of the professional areas. The view we support does not reject the idea that the sorts of utilitarian and respect for persons principles Harris favors in practical ethics can be useful in practical ethics courses. They can be—just not as the full-blown ethical theories that philosophers argue about. Common morality, as Bernard Gert calls our everyday morality, does include ideas about the importance of pursuing more good rather than less, less harm rather than more, respecting persons as having dignity, rights, and the like—and it includes much else, but without seeing the need to gather all these important ideas under one all-encompassing principle. Which ideas are most important in business depends on the nuances of business practice itself. William Whewell says that, although his work in practical ethics is not philosophical in the sense of dwelling on ethical theory, it is philosophical in the sense of requiring rigorous thinking—and that, we hope, is just what our courses in practical ethics require.

Michael S. Pritchard is the Willard A. Brown Professor of Philosophy and Co-Director of the Center for the Study of Ethics in Society at Western Michigan University. He received his Ph.D. in Philosophy from the University of Wisconsin. He received his B.A. from Alma College (Michigan). He teaches courses in Ethical Theory, Practical

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Ethics, Professional Ethics, 18th Century British Philosophy, and Philosophy for Children. He is co-editor, with Elaine Englehardt of Teaching Ethics, the official journal of the Society for Ethics Across the Curriculum. Among his publications are: On Becoming Responsible (Kansas, 1991); Communication Ethics (Wadsworth, 1994), with James Jaksa; Reasonable Children (Kansas, 1996); Professional Integrity (Kansas, 2007); Ethical Challenges of Academic Administration (Springer, 2010), edited with Elaine Englehardt, Kerry Romesburg, and Brian Scrag; Taking Sides: Business Ethics, 11th edition (McGraw-Hill, 2011), edited with Lisa Newton and Elaine Englehardt; Engineering Ethics (Wadsworth,5th edition forthcoming in 2013), with C.E. Harris, Elaine Englehardt, and Ray James; and Obstacles to Ethical Decision-Making (Cambridge, 2013), with Patricia Werhane, Laura Hartman, Crina Archer, and Elaine Englehardt. Elaine Englehardt is Distinguished Professor of Ethics in Utah Valley University. Elaine Englehardt is a Distinguished Professor of Ethics and Professor of Philosophy at Utah Valley University (UVU). She has taught ethics, philosophy and communication classes at UVU for the past thirty-six years. For the past twenty five years, she has written and directed seven multi-year, national grants. Four large grants are in ethics across the curriculum from the Department of Education; and three are from the National Endowment for the Humanities. Her first grant was from NEH 26 years ago, which funded the beginning of the Ethics and Values core, interdisciplinary course at UVU. From this work, she is considered the founder of the Ethics Across the Curriculum movement. She is the author of eight books and the co-editor of the journal Teaching Ethics. She has written numerous peer reviewed articles. She has served in various administrative positions at UVU including Vice President, Dean and Director. Her PhD is from the University of Utah.

Understanding the perceived significance of brands, labels, and nutrition facts in snacking buying decision: the perspectives of young adults

Dr Khanyapuss Punjaisri (Hull University Business School UK) Dr David Harness (Hull University Business School UK)

A clear threat to population health in developed countries is the rise in obesity. A specific concern is that the youth segment (16-24 years olds) is seeing increased levels of obesity with snacking i.e. eating foods other than at set meals, determined as a major contributory factor. Snack food e.g. potato crisps, chocolate and biscuits are attractive to this segment because they are easily accessible, affordable and convenient to consume. The youth segment are considered to be least concerned about health and wellness yet are noted to have a greater propensity to consume “snack” foods compared to other customer segments (Datamonitor, 2010) and because of this are at most risk of becoming overweight (Mintel, 2013). One response by the food industry has been to create product packaging that informs the consumer of the health and nutritional values of an offering (Zemaryalai & Abas, 2014). In addition the UK government continues to promote health and well-being through advertising and education initiatives. In response to concerns over obesity, studies to understand the role of labelling in food marketing have been conducted, though the role of brand, a significant knowledge gap, as a powerful influencing factor is not considered. During product purchasing consumers seek efficiency in information processing. This encourages reliance on brand (Spears and Singh, 2004), which may serve to negate the positive effects of providing health-related labels and nutrition information on offerings. Using the information accessibility / diagnosticity framework (Feldman and Lynch, 1988), we argue that brand as a packaging stimulus distorts the customers’ evaluation of a product’s healthfulness. As customers seek information processing efficiency, their brand attitudes which are readily accessible, may negate the role that labels and nutrition facts information play in affecting purchase intent. Providing nutrition facts on food packaging should enable consumers to make informed decisions about healthfulness. How young adults use such information to evaluate a snack prior to purchase, specifically if they make use of labels as heuristics of product healthfulness is unknown. Further, the influence of where labels and nutrition information are conveyed and positioned on a package on the effect of the brand as the primary influence on purchase intent is not understood. Finally the role that personality traits has on young adults’ information processing during their snack buying decision needs to be better understood because it may offer may offer insights in to how to encourage healthy eating behaviour.

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The study aims to: identify young adults’ utilisation of food labelling in their snack-product buying decision process; investigate the effect of attitudes towards package stimuli (brand, labels, and nutrition fact) on young adults’ evaluation of product healthfulness, and how this impacts purchase intent; assess how personality traits moderate the ways young adults infer product healthfulness from the package stimuli.

To address these aims the study has been devised in two phases. The exploratory phase one collected data by the means of twenty face to face interviews with the 18-24 years being drawn from university students and 16-17 year olds from a senior school. This has provided a range of insights that will be further evaluated in phase two, based on a quantitative survey. This study has been supported with a British Aacademy /Leverhulme Small Research Grant. Dr Khanyapuss Punjaisri is a Lecturer in Marketing at Hull University Business School. Dr Punjaisri holds a PhD from Strathclyde University and an MSc in Marketing (with distinction) from Birmingham. Her research interests lie in the areas of services marketing in relation to branding, corporate branding/identity, and employer branding, with a growing interest in health related marketing. Previous publications have appeared in the European Journal of Marketing, Journal of Product and Brand Management, and Journal of Service Management. Dr. David Harness is a Senior Lecturer in Marketing at Hull University Business School. His research interests are in the areas of corporate social responsibility, services marketing and end stage product management. Previous publications have appeared in Journal of Business Ethics, The Service Industries Journal, Journal of Product and Brand Management, Journal of Financial Services Marketing, and the International Journal of Bank Marketing .

The Romantic Road: A longitudinal analysis of social innovations arising from a tourism enterprise

Manuela Rösing Agostini (Unisinos Business School, Brazil) Paula Maines da Silva (Unisinos Business School, Brazil)

Leandro Marcio Langoski (Unisinos Business School, Brazil) There is a growing interest in analyzing the alternatives to social inequalities and how the public sector and the institutions of civil society have been organized to act on these situations. So, this research aims to examine longitudinally how the different actors from a tourism road established their strategies, developed their actions and interacted to generate social innovation. Specifically, it seeks to identify the major changes in the Romantic Road (RR) over the last three years, as well as analyze the benefits of social innovation for the cities along the Romantic Road. As a research strategy, the single case study in the Romantic Road, located in the state of Rio Grande do Sul/Brazil, a region covering 14 cities whose joint actions aimed to work for the collective tourism of these places. Data collection was made through semi-structured interviews, collected in two different moments, in 2011 and 2013. The choice for the replication of the interviews two years after the first stage is justified because of the municipal election of 2012, in which there was an exchange of positions of representatives for tourism sector in the cities. It also helped to analyze the evolution of this social innovation. Theories about territorial social innovation and actor-network theory allowed the performance of a detailed analysis of the case. Territorial social innovation aims to satisfactions of human needs in regional, local or district levels (Moulaert et al., 2005). Territorial social innovation is directly related to innovation as a process of social construction. This depends on the understanding and interactions between social groups and stakeholders in order to bring benefits to local society. The paper presents theoretical arguments that allows the conducive to the pursuit of methodological and analysis tools. So, it will bring an appreciation of Actor-Network Theory, through the authors Latour (1994), Callon (1986) and Law (1992). The research results show that the Romantic Road, that primary goal was not social, developed throughout its history, different social initiatives and actions along the Road. It provides a better quality of life for the population, through economic and social development of the member cities, such as improving infrastructure - asphalt in popular neighborhoods, creating evening nurseries to the parents who work in organizations devoted to

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tourism; local private investment, as the rise of commerce, restaurants and hotels that employ local workers; incentive for farmers to sell their colonial products like jams and typical cakes to tourists; and actions in schools for children’s growth valuing both the tourism in their city and a good tourist reception. The longitudinal analysis found that even with the change of mayors, the RR remains not consolidated as a project of social innovation, remaining during these three years with the same difficulties in establishing collective planning and providing greater homogeneity among members. Manuela Rösing Agostini is a doctoral student at Unisinos Business School, Brazil. Master in Business at University of Caxias do Sul, UCS, Brazil. Manuela teaches at Federal Institute of Education, Science and Technology from Rio Grande do Sul, Brazil, in the areas of management, planning and cooperative. Member of the research groups in Innovation and Social Entrepreneurship in UNISINOS and GERAR - Group of Studies Relating to Agribusiness, certified by the Federal Institute of Education, Science and Technology from Rio Grande do Sul, Brazil. Her research interests include social innovation and institutional voids. Paula Maines da Silva is a doctoral student at Unisinos Business School, Brazil. Master in Business at Unisinos Business School, Brazil. Paula teaches at ULBRA from Rio Grande do Sul, Brazil, in the area of technological courses in management. Member of the research groups in Networks in UNISINOS. Her research interests include social innovation, networks and interorganizational relations. Leandro Marcio Langoski is a doctoral student at Unisinos Business School, Brazil. Master in Business at Unisinos, Brazil. Leandro teaches at Fundação Regional Integrada, URI Campus Erechim, Brazil, in the areas of international business and international logistics. Member of the research groups Global at UNISINOS and Internationalization of companies and competitiveness at Fundação Regional Integrada, URI Campus Erechim, Brazil. His research interests include internationalization of companies and greener supply chain management .

Social innovation as a response to institutional voids: new institutional

arrangements for public policy failures

Manuela Rösing Agostini (Unisinos Business School, Brazil) Luciana Marques Vieira (Unisinos Business School, Brazil)

In an international setting characterised by social inequalities, poverty rates increased and lack of harmony of markets, this paper aims to discuss the theoretical field of social innovation, institutional voids and stakeholder theory. In this context, this paper proposes a framework that can help to explain the new institutional arrangements are emerging to address existing social demands, considering the integration of theoretical concepts. Thus,understanding the nature of institutional voids, the actors that generate and fulfill them, and the effective impact in society is one of the possibilities to pursue agendas for future researches and promote integration between different theoretical fields. It is important to consider that institutional voids are from various shortcomings, including the lack of adequate public policies. Huybrechts (2013) establishes a difference between three definitions tounderstand the context of this research. This author argues that concepts of social enterprise,social innovation and social entrepreneurship have received increasing attention in recent decades and have been used with different meanings and in a variety of contexts. Therefore,"social entrepreneurship" would be the dynamic process by which specific types of individuals called "social entrepreneurs" create and develop organizations that can be defined as "social enterprise" in order to experience processes and / or generate results defined as "social innovation". These organizations are responsible for social innovations that can fill gaps caused by institutional voids, fostering changes in communities in which they are inserted.

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Mair and Marti (2009) discuss the concept of "institutional void" in which the institutional arrangements that support markets are absent, weak, or fail to fulfill the role expected of them. These authors report that previous research identifies two major types of institutional voids: one that impedes the functioning of the market, and the second that hinders market development. However, the authors propose a third view, the institutional vacuum that prevents participation in the market, considering the latter as a window of opportunity for entrepreneurs. At this meeting, Cantwell et. al (2010), note that in an institutional system in flux, as in emerging markets, institutional voids provide opportunities for entrepreneurship and multinational companies are welcomed to introduce institutional elements that are missing in the local environment. Thus, social innovations will occur to fill the unsolved voids and is related to new ideas that resolve existing social, cultural, economic and environmental challenges, causing a real shift in perception, behavior and structures (CSI, 2013). This kind of innovation should be initiated by social actors that aim to meet a need, a solution or enjoy an opportunity action (CRISES, 2013) whether they are activities or innovative services developed by organizations whose primary purpose is social (Mulgan et. al, 2007). In this context, the paper ends proposing a framework for understanding how different social innovations can fill institutional voids caused by the lack of adequate public policies. Thus, the framework integrate interdisciplinary theories, looking up for new institutional arrangements that seek to merge business objectives with social missions, to assume social responsibilities that impact society positively. References Cantwell, J., Dunning, J. H., & Lundan, S. M. 2010. An evolutionary approach to understanding international business activity: The co-evolution of MNEs and the institutional environment. Journal of International Business Studies, 41: 567-586. CRISES – Centre de recherche sur les innovations sociales. 2013. ANDREW, Caroline; KLEIN, Juan-Luis. Social Innovation: What is it and why is it important to understand it better. CSI – Centre for social innovation. Social innovation. 2013. Huybrechts, B. 2013. Social Enterprise, Social Innovation and Alternative Economies: Insights from Fair Trade and Renewable Energy. In: Zademach, Hans-Martin; Hillebrand, Sebastian (Eds.) Alternative Economies and Spaces. New Perspectives for a Sustainable Economy. Mair, J. & Martí, I. 2009. Entrepreneurship in and around institutional voids: A case study from Bangladesh. Journal of Business Venturing, 24: 419-435. Mulgan, G. et al. 2007. Social innovation: what it is, why it matters and how it can be accelerated. London: The Young Foundation . Manuela Rösing Agostini is a doctoral student at Unisinos Business School, Brazil. Master in Business at University of Caxias do Sul, UCS, Brazil. Manuela teaches at Federal Institute of Education, Science and Technology from Rio Grande do Sul, Brazil, in the areas of management, planning and cooperative. Member of the research groups in Innovation and Social Entrepreneurship in UNISINOS and GERAR - Group of Studies Relating to Agribusiness, certified by the Federal Institute of Education, Science and Technology from Rio Grande do Sul, Brazil. Her research interests include social innovation and institutional voids. Dr Luciana Marques Vieira is professor in Management for the Postgraduate Program (PPG) at Unisinos Business School, Brazil. She received her Ph.D. from the University of Reading, England. Luciana has published in international journals. Her research interests include global agri-food chains management and international

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Ethics in Public Procurement: Too Honest to Sell, Too Honest To Buy?

Eugene Rownan (Mater Dei Institute) Alan Rownan (Mater Dei Institute)

The Central Bank of Ireland introduced a Minimum Competency Code for personnel working in the financial industry. This code obliges those working in the Financial and Insurance industries to complete a basic course in Ethics, and was championed by the Financial Regulator Matthew Elderfield to provide regulatory staff with the “confidence and competency” to regulate properly. However, no such rules are in place for those working in Public Procurement which spends over € 9 billion annually on goods and services on behalf of The State. Although governed by EU Directives 2004/17/ EC for Utilities, and 2004/18/EC for Public Bodies, there is no statutory requirement for staff working in this industry to have either formal Public Procurement qualifications, or to have undertaken or completed any course or training in Ethics. This paper poses the question as to why this situation has been allowed develop and the possible effect it continues to have on the Irish Economy. It will explore the merits of a Process Driven Industry with a token reference to ethics, as against an Ethically Informed System equipped with statutory financial tools. The recent EU report on Anti Corruption estimates a loss of over €120 billion annually due to corruption. The report also details that four out of five (81%) of people believe the Country is corrupt – a figure higher than the EU average of 76%. While this figure relates to a perception of corruption across all aspects of the Irish Social Superstructure, a figure of 27% believe that manner in which Public Contracts are awarded is corrupt. It must be borne in mind that these figures are public perceptions and EU estimates and therefore, cannot be relied on as statistically correct. However, it is naive to assume that all the thousands of transactions executed on behalf of the citizens of Ireland, for the purchase and supply of a vast array of goods and services, always meets an appropriate level of ethical standard and behaviour. This paper will evaluate the current position with reference to classical philosophical ethical principles and current best practice business ethics. It will look at how the cultural and ethical standards of institutions and organisations are driven from “the top down” and the effect this has on professional performance. This paper will also ask if the continued emphasis on amending legislation and developing more efficient IT platforms – lacks the element of a basic investment in the personnel engaged in the public procurement industry. This paper will argue that all financial systems can only operate at an optimum level, when those involved in its operation are provided with the necessary ethical knowledge and skills to work on behalf of the citizens of Ireland.

Eugene Rownan has worked for the past seven years in Public Procurement , and now as an executive with a semi state body. He developed an understanding and insight for this subject as an experienced procurement executive, currently employed in the commercial semi state sector. Eugene has an employment history of service in both public and private companies, and was for many years involved, both professionally and voluntarily, with not-for-profit organisations. He holds the professional qualification in public procurement conferred by the Irish Institute of Procurement and Materials Management As an undergraduate Eugene studied philosophy and theology at All Hallows College in Dublin and graduated with Honours. He is an experienced procurement executive, currently employed in the commercial semi state sector. His employment history is one of service in both public and private companies, and for many years, he was involved both professionally and voluntarily with not-for-profit organisations. He holds the professional qualification in public procurement conferred by the Irish Institute of Procurement and Materials Management He completed the MA in Ethics – a joint programme of Dublin City University and the Mater Dei Institute of Education, with the main focus on business ethics. Accordingly, he combines both theory and practice, bringing his experience of the field to the principles of the academy. Alan Rownan, Eugene’s son and co-author, has an Honours degree in Journalism and Editorial Design from Wolverhampton University in the UK and graduates this year with an MA in Ethics from the Mater Dei Institute of Dublin City University.

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The effects of institutions and stakeholders on MNOs’ CSR and CSR communication strategies in the context of Bangladesh

Taposh Roy (Hull Business School, UK) Joanne Cook (Hull Business School, UK)

David, R. Harness (Hull Business School, Hull, UK)

During the last two decades, multinational organizations (MNOs) have been condemned for practicing CSR rhetorically or following western CSR prescriptions in developing countries. After the Rana Plaza tragedy, the claim of “ethically sourced products” or “being a responsible organization” was proven as a pure marketing stunt. The exploitation of weak rules, regulations, corruptions or cheap labour in developing countries like Bangladesh often confines multinationals to embrace normative aspects of CSR. MNOs should integrate CSR with core business competence (Collier and Esteban, 2007), highlight local requirements (Idemudia, 2011) and communicate CSR with diverse stakeholder groups (Dawkins, 2005) in order to reap benefits. Although there is a growing number of studies on CSR in the context of developed countries, MNOs’ CSR and CSR communication strategies have received insignificant attention (Jamali, 2007; Belal, 2001). A recent report from Transparency International demonstrates heterogeneous practices in the case of disclosing environmental or social impact reports (Transparency International, 2012). Due to the limited focus on MNOs’ CSR and CSR communication practices in developing countries, this paper aims to address the lacuna by examining how MNOs in Bangladesh conceptualize, and formulate their CSR and communication strategies. Unlike local organizations, MNOs’ CSR practices are influenced by a range of heterogeneous local and international stakeholders and institutions, which are nested at various spheres. Based on this premise, this paper will attempt to borrow insights from Stakeholder theory (ST) and Institutional theory (IT). Both theories have been extensively, but separately used in CSR literature. Empirically, earlier studies do not determine how these forces (institutions and stakeholders) complement and interact with each other in shaping CSR strategies (Lee, 2011). The contributory value of this study is to provide a multi-layered theoretical framework in conjunction with ST and IT for explaining the rationale and nature of MNO’s CSR and CSR communication practices in developing countries. Additionally, empirical outcomes can guide practitioners to formulate an effective CSR and communication strategy. A series of semi structured interviews have been conducted with managers from MNOs and some industry experts (e.g. consultants, media personnel, government officials). In addition, data from secondary sources (i.e. annual reports and local corporate websites) is incorporated to support the primary data. This paper reveals some key findings such as the limited pressures from local stakeholders, the prominence of global CSR framework with local flavours, and the domination of instrumental views over normative views. Due to the presence of isomorphism within MNOs and their subsidiaries, local MNOs prefer global guidelines over local requirements and discount any activity (e.g. philanthropic activities) incoherent with global guideline while formulating their CSR and communication strategies. Taposh Roy, PhD Student, Hull Business School, Hull, UK.

Dr.Joanne Cook, Senior Lecturer in Organizational Futures and human resource management at Hull Business School, UK was awarded the Ph D in Sheffield University. She teaches Research Method, Introduction to Society and Culture and Ethics. She has written on stakeholder dialogue, migrant communities and corporate social responsibility.

Dr. David Harness is a Senior Lecturer in Marketing at Hull University Business School. His research interests are in the areas of corporate social responsibility, services marketing and end stage product management. Previous publications have appeared in Journal of Business Ethics, The Service Industries Journal, Journal of Product and Brand Management, Journal of Financial Services Marketing, and the International Journal of Bank Marketing .

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The 2007-2009 Financial Crisis: An Erosion of Ethics – A Case Study

Edward J. Schoen (Rowan University, New Jersey)

The purpose of this case study is to examine four dimensions of the 2007-2009 financial crisis: the devastating effects of the financial crisis on the U.S. economy, the multiple causes of the financial crisis and panic, the extraordinary efforts of government regulatory agencies to stem the financial freefall triggered by the crisis, and the ethical implications of the conduct of the various parties contributing to and ultimately rescuing the country from the financial crisis. Part I of the case will catalogue the disastrous effects of the financial crisis including unparalleled unemployment, unprecedented declines in gross domestic product (GDP), and the prolonged mortgage foreclosure crisis. ] Part II will explore the main causes of the financial crisis, such as the housing and bond bubbles, excessive leverage, lax financial regulation, disgraceful banking practices, and abysmal rating agency performance, and thereby identify the actions of the major participants, such as mortgage brokers, subprime mortgage lenders, financial institutions, bond rating firms, and regulatory agencies, which contributed to the financial crisis. Part III will examine the extraordinary efforts of the Federal Reserve, the Federal Reserve Bank of New York, and the Department of the Treasury to rescue and resuscitate financial institutions. These efforts include massive loans, forced acquisitions, capital infusions, tainted asset purchases, instantaneous conversion of investment banks into commercial banks, receiverships, and TARP funds. The rescued firms include financial giants deemed “too big to fail,” such as Bear Stearns, Fannie Mae and Freddie Mac, AIG, Merrill Lynch, Morgan Stanley, Goldman Sachs, Washington Mutual, Wachovia, Citigroup, Bank of America, General Motors and Chrysler and their finance companies. Part IV will outline the major ethical questions that rise from the activities of the players contributing to the financial crisis and the government institutions implementing unprecedented rescue strategies to drag the financial crisis back from the brink of total global collapse. These questions include the shoddy conduct of mortgage brokers in pushing clients into dodgy subprime loans, the massive securitization of mortgages and other loans into overly complex bond investments acquired by financial firms around the globe, the failure of regulatory agencies to correct the slapdash lending practices and excessive leverage of financial institutions, the disgraceful work of bond rating firms in evaluating the complex, multi-tranched investments churned out by the banks, the abysmal risk management system employed by AIG, and the massive operations of the shadow banking and over-the-counter derivatives markets. Edward J Shoen is Professor of Management at Rowan University, Glassboro, New Jersey. His principal teaching areas: Legal Environment of Business in undergraduate business programs and Professional, Legal and Managerial Responsibilities in the MBA Program. He earned his B.S. degree in Accounting from La Salle University and his J.D. degree from Georgetown University Law Center. Professor Schoen's principal research interests are in the areas of First Amendment protection of commercial speech, business ethics, and assessment of learning outcomes.

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From Scandal to Trust: Restoring Confidence through Authentic Gospel Witness

Angela Senander (University of St Thomas, Minnesota)

Drawing on the writing of sociologist Ari Adut, this paper examines the dynamics of scandal as a basis for evaluating the underlying causes of the economic and ecclesial crises both globally and specifically in Ireland. Just as Benedict identified the need to rebuild trust in business in the midst of the economic crisis, business leaders have advocated transparency and accountability to restore trust in the Catholic Church in the midst of the sexual abuse crisis. The failures of Benedict and business leaders to act in way that prevented scandal compromised their respective messages to the other. In addition, instances of state complicity in these scandals affect the potential contribution of the state to rebuild trust. In this context, Time’s Person of the Year, Pope Francis, is a model for building trust in business, government and church because of the power of his authentic witness to the Gospel. In the past five years, economic and ecclesial crises that are global in nature have taken a particular toll on Ireland. After a period of economic growth in Ireland, the global economic downturn endangered not only the solvency of businesses but also of the state in Ireland. Addressing the global financial crisis in his 2009 encyclical Caritas in Veritate, Pope Benedict rightly noted the need to rebuild trust. Not only was there a need to rebuild trust in the economic sphere but there was also a need to rebuild trust in the ecclesial sphere. Just as clergy sexual abuse had been systematically documented in the United States in 2002, so too was it in Ireland in 2009. The Ryan Report and the Murphy Report named experiences of abuse by priests and religious in a Catholic country in which these leaders had been trusted. The Catholic Church in Ireland had the opportunity to learn from the experience of the church in the United States. Efforts to restore trust in the United States have highlighted insights from business about transparency and accountability, both in Church Ethics and its Organizational Context or the National Leadership Roundtable on Church Management. Pope Francis has modeled authentic leadership that restores trust. This leadership reflects a life formed by the Gospel. Francis’s actions embody the charity that Pope Benedict wrote about. Francis’s witness invites ethical leadership in business, politics and the church. Angela Senander is an associate professor at the University of St. Thomas (Minnesota) in the United States and the author of Scandal: The Catholic Church and Public Life published by Liturgical Press in 2012. Dr. Senander has taught and written in the areas of theorlogical ethics and systematic theology. Her current research interests are: corporate social responsibility, spirituality in the workplace and professional ethics for ministry.

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Social Justice Grounding in the U.S. Accounting Profession

Vincent J. Shea (St. John’s University NY) Joseph E. Trainor (St. John’s University NY)

Bobby E. Waldrup (Loyola University, Maryland)

The primary purpose of this article is to examine the current inclusion of ethics in both the education and training of U. S. accounting practitioners. A triangulation approach is employed analyzing the extent to which the topic of ethics is included in the education of accounting students, the research publications of their accounting faculty, and the continuing education expectations of accountants once certified in their designated sub-field. Preliminary evidence implies that formal ethics educational coverage is limited at nationally ranked accounting programs. Further, top accounting journals produce few ethics related publications. Finally, post certification professional educational requirements also appear to be relatively low in ethical coverage. These preliminary findings may suggest a disconnect among students and professionals understanding between ethics and professional responsibilities.

The Uniformed Accountancy Act of 2011 recommends all candidates for the Certified Public Accountant (CPA) designation in the United States to complete 150 credit hours of university level study. The majority of these students are taught by faculty engaging in research meant to influence the social foundation of the practice of accounting. Once certified, practitioners are generally required to engage in continuing professional education (CPE) to maintain their license to practice as a CPA. This continuing education requirement often includes the requirement to complete a certain number of hours in ethics training. An overarching benchmark in this circle of continuing education is the extent to which the profession (both academic and practitioner) emphasizes topical areas and skill sets for its constituents. One topical area broadly covers the AICPA Code of Professional Conduct, the primary source of ethics-related guidance for practitioners. The Code of Professional Conduct covers topics including: auditor independence, objectivity, confidential client information, and contingent fees. Ancillary subjects required to be covered in various jurisdictions include SEC & GAO rules and regulations and in some cases state specific rules and regulations. However, some in the profession argue that the title “ethics” is loosely applied to the course requirement and these topics merely represent accountant’s professional responsibility rather than training in ethical behavior. We propose an examination of CPA ethical requirements and the potential effect on the accounting profession. These effects are represented by curriculum requirements, faculty published research, and continuing professional development post certification. By only focusing on the legality and professional requirements are we training our business professionals to think purely “black and white or yes or no?” and to not consider the social consequences of their actions?

Vincent J. Shea is an Assistant Professor of Accounting at St. John’s University. His primary research focus is Accounting Information Systems and he is a licensed CPA in the states of New York and Florida.

Joseph E. Trainor is an Assistant Professor of Accounting at St. John’s University. His primary research and teaching areas are Auditing and Financial Accounting and he is a licensed CPA in the states of Florida, New York, and Virginia.

Bobby E. Waldrup is a Professor and Chair of Accounting at Loyola University Maryland. He has published widely in the field of financial fraud and was recently named by Forensics Colleges one of the top fifteen forensic accounting professors in the United States.

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Clarifying Conflicts of Interest in the Accounting Profession

Albert D. Spalding, Jr. (Wayne State University) Nancy W. Spalding (GHD CPAs and Advisors)

The American Institute of CPAs (AICPA) recently reorganized and codified its Code of Professional Conduct. During the process, the organization deliberated, but did not change, its rule requiring that members "shall be free of conflicts of interest." Meanwhile, the Institute adopted new requirements for resolving "ethical conflicts." This paper offers a critique of both the inherent contradictions within, and the resulting incoherence of, the AICPA's newly adopted revision of its code of conduct. Conflicts of interest in differing forms are inherent to the profession. Not only are accountants faced with such conflicts regularly, but their ability to identify and properly address these conflicts is a necessary skill that cannot be and should not be minimized by efforts to deny, avoid or ignore such conflicts. As we compare the AICPA code of conduct to the professional ethics standards of other U.S. professional organizations (e.g., internal auditors, management accountants, etc.), as well as to those of professional accountancy organizations internationally, we find that the AICPA requirement - that its members be "free of conflicts of interest" - to be as unique as it is difficult to parse and apply. For example, the Code of Ethics of Ireland's Chartered Accountants Review Board (CARB) requires that professional accounts "not allow bias, conflict of interest or undue influence of others to override professional or business judgments." Similarly, the Code of Ethics for Professional Accountants promulgated by the International Federation of Accountants (IFAC) requires that accountants "not compromise their professional or business judgment because of bias, conflict of interest or the undue influence of others." Instead of prohibiting conflicts, these codes provide guidelines for navigating them. We conclude by suggesting that the AICPA replace the language prohibiting conflicts of interest with principles that would guide accountants as they deal with and attempt to manage the conflicts inherent to their profession. This change would allow the AICPA's code to be more consistent with the approach taken by the IFAC, the CARB and other professional accountancy organizations. It would also bring more clarity, especially for those accountants who may find the nuances and subtleties of ethics and moral philosophy to be difficult to access, understand and apply.

Albert D. Spalding, Jr. is an associate professor of legal studies and ethics at Wayne State University, Detroit. He is an attorney and certified public accountant, and holds degrees in business, law, humanities (philosophy), psychology and theology. His PhD dissertation was on the subject of existential dread. His specialties include ethics, law, tax, accounting, forensic, philosophy, and moral cognition. His teaching and research are in the areas of business and professional ethics, business law, and forensic and tax accounting.

Nancy W. Spalding is a Certified Public Accountant and manager at GHD CPAs and Advisors. Located in Southeast Michigan since 1920, GHD has grown steadily from a small and independent business counseling practice in Detroit, to one of the area’s largest premiere accounting and consulting firms.

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Factors that promote peaceful coexistence between community stakeholders and multinational mining companies in the context of gold mining in Ghana

Nartey Stanford (Hull Business School, UK) Joanne Cook (Hull Business School, UK)

David, R. Harness (Hull Business School, Hull, UK)

This study is the second part of a multiple case study research aimed at resolving conflict between multinational gold mining companies (MNGMCs) and catchment communities in the mining industry in Ghana. Although MNGMCs embrace CSR as a strategy to improve the lives of mining communities, Hilson (2007) describes these CSR projects as greenwash.

Analysis of the effectiveness of MNGMCs’ CSR strategies from various stakeholder perspectives in the first article helped to uncover the root causes of the conflicts that impede peaceful coexistence. And although some research has been conducted into these causes of conflicts, there are limited or no prescriptions on solutions to the problem hence a gap exists.

This second part prescribes solutions to the conflicts thereby filling the gap. The mining sector has been the largest contributor to the Ghanaian economy in recent years but this is not without violent clashes between (MNGMCs) and the host communities (Garvin et al 2009). Communities expect government to protect them through regulation (Getz 1997) yet the increasing power of MNGMCs coupled with corruption (e.g., Hellman & Schankerman 2000) put communities at the receiving end of unethical business practices from MNGMCs.

Our study found that until the following issues are addressed peaceful coexistence will still remain elusive: 1) The historical challenge in compensation where farmers who lost their land to mines between the 1980s and early 2000s but were not compensated is addressed.2) The need for a clear mining policy that integrates the sector into other sectors in a more holistic way. 3)Transparency in awarding mine contracts and dialogue at the grassroots level should be intensified. 4) Lands must be reclaimed and reassigned to the original owners after the mines. These then means that 5) MNGMCs should study and be familiar with the local culture. Finally, 6) CSR should be looked at from the perspective of powerless host communities rather than from the perspective of the MNMCs.

The findings contribute to the CSR stakeholder debate. Practitioners and policy makers will also find the findings useful as all stakeholders can then live and work in harmony.

Nartey Stanford PhD student University of Hull Business School, Hull. UK.

Dr.Joanne Cook, Senior Lecturer in Organizational Futures and human resource management at Hull Business School, UK was awarded the Ph D in Sheffield University. She teaches Research Method, Introduction to Society and Culture and Ethics. She has written on stakeholder dialogue, migrant communities and corporate social responsibility.

Dr. David Harness is a Senior Lecturer in Marketing at Hull University Business School. His research interests are in the areas of corporate social responsibility, services marketing and end stage product management. Previous publications have appeared in Journal of Business Ethics, The Service Industries Journal, Journal of Product and Brand Management, Journal of Financial Services Marketing, and the International Journal of Bank Marketing .

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Corporate Speech: Corporate Political Obligation and Climate Change

Mary Lynn Stoll (University of Southern Indiana)

With the latest 2014 report from the Intergovernmental Panel on Climate Change, it is clear that the world’s citizens must find a way to address the moral challenges of climate change. Even the thinnest account of moral obligation likely entails a prima facie obligation to reduce greenhouse gas (GHG) emissions given the harm already caused and harms likely to accrue. To effect global change, the most powerful global institutions must be a part of the solution. Business institutions play a huge role in financing and producing not only needed goods and services, but greenhouse gas emissions. Many business leaders have taken proactive steps to address climate change by switching to greener sources of energy, developing more efficient less polluting technologies, and launching media campaigns to increase public awareness. Some companies have even lobbied governments to take more proactive steps towards cutting emissions. Other businesses, however, have actively lobbied against needed policy changes. Leading members of the oil and energy industries, for instance, worked together to fund scientific research to refute concerns about climate change. When that proved ineffective, many industry leaders opted to fund media campaigns designed to confuse the public into thinking that climate change was either not real or utterly unavoidable and thus not worth any expenditures taken to lessen its impact. A fallacious ad ignorantiam argument is waged: since we do not know the exact monetary costs climate change, these costs must not be real or are not worth considering given known costs of reducing emissions. This argument is made even though it is known that the costs of climate change are likely to be huge even if it may difficult to enumerate those costs with precision. In this paper, I argue that a collective prima facie obligation to address climate change follows from application of Kantian, Utilitarian, Rawlsian, and virtue based approaches to moral duty. I then examine the extent to which business has met or failed to meet that moral duty, focusing on corporate political speech and the moral duties of business to engage in morally responsible political speech that effects governments’ environmental policies. I will look at both morally praiseworthy and morally blameworthy corporate political speech related to climate change. I then suggest a series of moral guidelines by which companies might better understand and meet duties to engage in morally responsible political speech concerning climate change. Mary Lyn Stoll is an associate professor of philosophy at the University of Southern Indiana, in Evansville, Indiana, United States of America. She has published several articles on topics such as corporate political speech, the moral obligations of media conglomerates, green chemistry and business ethics, and business obligation with respect to marine ethics and overfishing.

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Exploring a New Epistemological Ethic for Business and Business Education: a Challenge of Leadership.

Dolores (Heffernan) Smith (University College Dublin)

This conceptual paper explores the relationship between business education and business ethics as both a challenge and an opportunity for new modalities of work, leadership and organisation that have social justice as a living value and living practice in its daily operational life. It proposes that the key to integrating business ethics into the centrality and essence of daily business decision making, impacting in turn all spheres of society, economic, political and social is first met inside the mind- set of the Business school itself. The paper will first explore the antecedents of the relationship between ethics and decision making in business and the power of the operating assumptions of the Economic derivative of “the Market” and more recently the financialisation of “the Market “to define meaning and order in society. It suggests that the failure of leadership manifested in the lack of lived ethics in corporate organisations of the recent past can be placed, in large part, within the dominant epistemology of business schools and simultaneously lived out and mirrored in business practice. It then outlines how out of the ashes of these assumptions is the possibility and potentiality of a new epistemological ethic emerging to underlie new ethical imperatives of a business school and, in turn, of business and that the route map to same can be found inside Adult Development Theory. The exploration is anchored in leading edge research in adult development theory aligning it, in turn, with developmental approaches to the challenges of leadership, to imagine a new epistemological stance operating inside business education that sees a corresponding relationship to the integration of ethics in business decision making as a natural expression of an integrated Self. This integrated Self is proposed as both a process and praxis of unfoldment of new forms of mind and new forms of consciousness that sees no separation between itself in terms of business ethics, public virtue and social mores. The Paper concludes by outlining this conceptualization of an Integrated Self by drawing on Constructive Developmental Theory as an entry point to the conceptualization. It also draws on the author’s active research using Subject-Object measures as the basis for interviews with a group of executives from an EMBA class designed and taught by the author on leadership as development, thus bringing together the worlds of professional practice with academic theorizing. Dolores (Heffernan) Smith is a lecturer in University College Dublin Business Schools where she designs and teaches classes from MBA, MSc to Undergraduates co-horts both in Business Ethics, Leadership Development, Organisational Behaviour and Business and Society. She has a background in both education and the corporate arena where she has extensive experience working as an Organisational Development Consultant in areas of Leadership Development and Change Processes.

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New CSR Laws in India: Casting the 2% Net Far and Wide

Tushna Thapliyal (Lawyer Mumbai, India)

India has recently enacted mandatory corporate spending on certain social welfare activities called as “CSR activities” under its new Corporate Social Responsibility law. The law has come into effect from 1 April 2014 and applies to all corporate entities including private companies and unlisted companies. A company which fulfils certain financial criteria, based on networth / turnover / net profits, is required to spend a minimum of 2% of net profits on a CSR activity which includes setting up a day care centre, an old age home, a school or providing safe drinking water. The ambit of the new CSR obligation may also extend to a foreign company doing business in India. If a company does not spend the minimum mandated amount, it is required to give reasons in its annual report to the shareholders. The paper examines the scope and applicability of the mandatory corporate spending obligation against the reported outcome of similar policies for central government owned companies which were in place from 2010 to 2013. Under these policies, the minimum expenditure on CSR activities was specified as a percentage for different categories based on net profit ranging from USD 20 million to USD 100 million. CSR activities included providing electricity facilities, irrigation facilities, disaster relief, road building and pollution control. The Comptroller and Auditor General of India’s report on CSR expenditure by 110 central government owned companies in 2011-12 showed that about 60% of the companies complied with the minimum mandated expenditure on CSR activities. Apart from not meeting the minimum CSR expenditure norms, there are reported instances of misuse of CSR expenditure by government-owned companies. Compared to the public sector, the private sector was free to adopt voluntary guidelines since 2009. A non-governmental organization, National Foundation for India, made a study of the annual reports of the top 50 listed Indian companies to identify the quantum and nature of CSR spending in 2011-12. The findings thrown up by this study include that voluntary initiatives were primarily focused on health, education, environment, livelihood, and disaster relief. Issues that were not addressed at all included absence of drinking water, hunger and malnutrition. Further, social justice issues such as discrimination and redressal of human rights violations were also absent from the projects funded under CSR programs. Certain geographical areas were also under-represented in CSR funding. The impact of the new CSR obligation on public life in India can only be predicted at this stage - there is likely to be conflict amongst the various competing stakeholders which include neighbourhood, community, caste, local Government, and State Government. The lack of an accountability mechanism may lead to the new law becoming meaningless in the hands of a stakeholder. Further it remains to be seen whether the issues that were not addressed in the last three years will be taken up this time around. Tushna Thapilyal is a lawyer practicing in India with about 15 years experience. Her expertise is in international commercial law, international litigation and arbitration and securities law. She has presented at the American Bar Association Annual Conferences in 2004 and 2010 as part of a panel speaking on arbitration in Asian jurisdictions. She has also participated in Outreach Workshops of the University of Wisconsin, Madison, and conducted workshops on Doing Business in India at the Business School and Law School.

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Ethics as a matter of geography: A comparative study of ethical dilemmas

experienced by PR practitioners online in New Zealand and Israel.

Toledano, Margalit (University of Waikato, New Zealand) Avidar, Ruth ( Max Stern Yezreel Valley College, Israel)

The comparative study reported in this paper used cross-national collaborative approach to learn about public relations practitioners’ experiences while communicating online, especially via social media platforms, on behalf of organisations in New Zealand and in Israel. The paper investigates if the same communication technologies might be adapted in different ways and present different ethical issues to practitioners working in different cultural context. The major goal of this comparative study was to identify the impact of the new communication technologies on public relations practitioners’ practical ethical decision making and on their professional values in different societies. Practitioners in both countries shared their experiences with the authors in focus groups and interviews to evaluate new ethical challenges and ethical issues that were intensified in the social media environment. The comparison enabled an evaluation of what might be identified as universal vs. local professional issues. 7KH�*OREDO�SXEOLF�UHODWLRQV�KDQGERRNV�E\�6ULUDPHVK�DQG�9HUþLþ��������������VXJJHVW�XVLQJ�VRFLHWDO�IDFWRUV�VXFK�DV�political, cultural, and economic levels of countries to examine how specific public relations professional environments differ from each other. For the sake of the typology of each culture the authors used comparative indexes indicating the level of freedom and level of transparency in each country. Levels of freedom and transparency are major indicators of the specific society’s respect for ethical values and expectations for professional ethics. The Fraser Institute Index of Human Freedom 2012/13 ranks 123 countries around the world based on measurement of components of security and safety, freedom of movement, freedom of expression (including freedom of press), and freedom of relationships (Vásquez & Štumberger, 2012, p. 58). On this index New Zealand is placed as number one, the freest society on the globe. On the same index Israel is ranked closer to the bottom of the list as number 105 (Vásquez et al, 2012 p. 63). The consistent gap between New Zealand and Israel on indexes relevant to professional ethics is significant and helped to develop the paper’s hypothesis: As New Zealand consistently appeared to hold respectful norms towards human freedoms and organisational transparency, New Zealand public relations practitioners would express strong reservations about deviation from what is considered ethical and fair. On the other hand, Israeli practitioners working in an environment that limits residents’ freedoms and perceives the public sector as corrupt might feel more ready to compromise and be cynical about it. The findings indicated a common concern about issues of transparency, employee relations, and responding online on behalf of clients – challenges that were intensified in the social media environment. However, differences existed as expected. In both countries practitioners seemed to be confused about rights and wrongs on social media and were not trained to deal with new ethical challenges in the current communication environment. Margalit Toledano is in the Department of Management Communication at the University of Waikato, New Zealand. Her expertise is in Business and corporate social responsibility; public relations; science, technology and communication. She is interested in the following areas: Communication; Corporate Social Responsibility; Marketing; Social Marketing; Morals and Ethics; Public Relations. Ruth Avidar is in the Max Stern Yezreel Valley College, Israel. .Dr. Ruth Avidar is a faculty member at the Communication Department She teaches the course Culture, Leisure and Communication, and also various courses from the field of online public relations. Among her fields of expertise are online public relations, social media, computer mediated communication, organization-public relationship, interactivity and responsiveness. .

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Human rights in employment: Definitions, applications, and future prospects

Harry Van Buren (University of New Mexico)

In this paper, I will take up the issue of human rights in employment. I will review the key issues related to human rights in employment, distinguish among different types of employment relationships, identify hypernorms germane to human rights in employment, and discuss the kinds of institutional structures that might increase respect for human rights in employment. Employment issues are among the most significant topics of concern within the fields of business ethics and corporate responsibility. Employees as a group are the stakeholders who are arguably closest to the organization. There is significant discourse related to human rights in employment, but there are often disconnects among researchers in various fields related to human rights, management researchers, political decision makers, and organizational managers. This is problematic, as concerns about employee treatment—no matter what term is used—are becoming more prominent and numerous. The topic of human rights in employment is getting increasing attention. It implicates some of the most significant questions of our day: the responsibilities of state and non-state actors, the interaction of economics and philosophy, and the appropriate roles and responsibilities of business. These questions are all the more pressing because changing employment patterns make concerns about labor rights more salient. Further, academic research has an effect on managerial practice with regard to labor rights, including how they are conceptualized and employer responsibilities for them. On this topic, there is a need for cross-fertilization of scholarship across a variety of fields, including political science, international relations, economics, philosophy, and management to name but a few. Although many people might think that labor rights are an issue that is only salient to developing countries with weak labor protections, changes in employment patterns and a decline in labor regulation in many developed countries makes the topic salient in almost all countries. Human rights discourse and practice should seek to reduce the vulnerability of people who are susceptible to mistreatment. There are various reasons for why employee rights may be violated, including lack of voice and employer perceptions of their skills. The importance and power of businesses—especially multinational corporations (MNCs) means that they can have positive and negative effects on human rights, and particularly for employees. In this paper, I will first review some of the key issues related to human rights in employment and analyze how changes in employment practices have worked to the detriment of employees and respect for their rights. I will then discuss the different types of employment relationships that can be observed with reference to two factors: perceived skill level of the employee and level of attachment (high or low) to the ultimate employer from the ultimate employer’s perspective. Based on the identification of hypernorms relevant to employment, I will conclude by discussing the different sorts of institutional structures—including industry groupings, multilateral institutions, and networks of non-governmental organizations—that might have positive effects on increasing respect for human rights in employment.

Harry Van Buren is Jack and Donna Rust Professor of Business Ethics at the University of New Mexico’s Anderson School of Management. He earned a Ph.D. in Management from the University of Pittsburgh’s Katz Graduate School of Business, a M.Div. from Princeton Theological Seminary, and an M.S. in Finance from the University of Illinois at Urbana-Champaign. His main research interests are corporate respect for human rights, the ethical implications of contemporary employment practices, low-wage work, social capital theory, bullying within organizations, and the intersection of religious beliefs and business ethics. His research has been published in the Academy of Management Review, Business Ethics Quarterly, Human Resource Management, Human Resource Management Review, the Journal of Business Ethics, and the Journal of Management Education, among others.

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Understanding and assessing the political role of corporations in transnational regimes

Bastiaan van der Linden (Radboud University Nijmegen)

Wil Martens (Radboud University Nijmegen) Nowadays, corporations engage in the establishment of “transnational regimes”: governance structures that are jointly developed by governments, nongovernmental organizations and/or other private parties. In these circumstances corporations can have political responsibilities, but it remains unclear what these responsibilities are. This paper approaches transnational regimes from the perspective of deliberative democracy, and describes them as governance structures aimed at a societal issue amid a plurality of values. The paper explains how the democratic qualities of transnational regimes can be judged, and distinguishes different roles that corporations can play in these regimes. On this basis, the paper discusses the political responsibilities of corporations that come with engaging in transnational regimes. In “transnational regimes” (Habermas 2009; Scherer & Palazzo 2011: 909) corporations join forces with governments and nongovernmental organizations in order to establish regulations that help to safe-guard human rights, protect the environment, maintain acceptable labor conditions, and many other values. These transnational regimes do not operate under the umbrella of the nation state, but enter into and transcend national boundaries. Transnational regimes are often developed in order to fill voids in national and international governmental regulations. When corporations engage in the development of transnational regimes, they participate in processes of public will formation. Because corporations are not democratically controlled like governments, their engagement brings with it the problem of a “democratic deficit” (cf. Scherer, Baumann-Pauly & Schneider 2012). This gives them political responsibilities that can be studied from the perspective of Habermasian deliberative democracy (Scherer & Palazzo 2007, 2011). However, Mäkinen & Kourula (2012) as well as Whelan (2012) doubt whether the Habermasian approach to deliberative democracy should be followed in this discussion. Habermas (especially 2006, 2009) sees no other basis for democratic deliberation than the rather clearly defined people that form the “demos” of a nation. On his account, transnational regimes can only be democratic if democratic states have the last word in establishing them. Habermas’s conceptualization limits the possibilities for conceiving of transnational regimes as (potentially) worthy democratic institutions, and leads to scepticism about a substantial role of corporations in them (cf. Bohman 2007; Scheuerman 2008). Besides this drawback, Habermas approach also has an important advantage: his “reconstruction” addresses the societal institutionalization of deliberative democracy in much more detail than other approaches in the field of deliberative democracy. Habermas’s conception (1996) makes clear that, in modern societies, deliberative democracy is realized in a constellation of various differentiated but connected regulative elements: preparation in civil discourses, legislation in representative politics, adjudication based on politically decided laws, implementation by an administration, and explicit meta-regulation of these elements in a constitutional framework. A sharper picture of the institutionalization of deliberative democracy would be beneficial to understanding the political responsibilities of corporations in such regimes. This paper avoids throwing away the baby with the bathwater, and explains how the Habermasian regulative elements of deliberative democracy can be conceived in transnational regimes. For this purpose, the paper demonstrates that deliberative democracy in transnational regimes can be realized relatively independently of nation states. Transnational regimes are directed to one issue, or some related issues, and do not have the peoples of nation states as their demoi. Nevertheless, the demos of a transnational regime, and its plurality of values, can be demarcated sufficiently precisely by identifying all those affected by the regime. The institutionalization of the

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regulative elements of deliberative democracy should be directed towards engaging all those affected in communicative deliberation about transnational regulation. On this basis, four roles of corporations in transnational regimes can be distinguished. Corporations can act as “representatives” of the constituents of the demos, as “administrators/adjudicators”, as “legislators”, and as “constitutionalizers”. The paper describes the political responsibilities of corporations when playing these roles, and concludes that these responsibilities imply great ambitions for corporations that genuinely aim to engage in the development of transnational regimes. Bastiaan van der Linden studied business administration, sociology of the welfare state, and ethics. He has been appointed as a junior researcher at Radboud University from 2004 to 2009, and subsequently worked in a consultancy firm for a couple of years. Since 2011 he is working as a lecturer at the strategy department of the Nijmegen School of Management, and occasionally works as a freelance consultant. In 2012 he received his Ph.D. degree from Radboud University under supervision of René ten Bos. Since then he published papers on stakeholder theory, codes of ethics, and the creation of value(s) by corporations.

MNEs, Ethics, and Religion: Why So WEIRD?

Craig VanSandt (University of Northern Iowa) Matthew Mitchell (Drake University)

Mukesh Sud (Fairfield University)

Presuming that Western-based MNEs (WMNEs) would prefer to be viewed as legitimate, socially responsible firms in their host countries, we seek to provide answers to the question of how they can best determine ethical standards when faced with multiple, frequently conflicting operating environments? After exploring many of the reasons that identifying and understanding hosts’ moral matrices is extremely confounding, the authors review historic and existing efforts to bridge them, and suggest specific steps that WMNEs can employ to better accommodate their ethics to the vastly different cultures in which they operate.

Craig VanSandt joined the management department at the University of Northern Iowa in 2013 as the David W. Wilson Chair in Business Ethics. His focus is on business ethics and strategy, with a significant outreach to business, government, and non-profit sectors. Dr. VanSandt introduced a new course in the management department, Business, Ethics, and Society. He came to UNI after teaching at Augustana College for thirteen years in its Business Administration department. Dr. VanSandt earned his PhD from Virginia Tech in 2001. His dissertation, “An Examination of the Relationship Between Ethical Work Climate and Moral Awareness,” was a finalist for the Best Dissertation Award in the Social Issues in Management division of the Academy of Management. His current research focuses on the role of business in society, social entrepreneurship, and the ability of business to help alleviate poverty. Craig also holds an MBA from the University of North Carolina and a BBA in Accounting from Texas Christian University. Prior to returning to the academy, he had nearly twenty years experience in the private sector, in the fields of public accounting, real estate development, banking, real estate finance, and sports management.

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Beyond Ethics and Compliance – Solving the Ethics and Trust Crisis by Focusing on Building Trustworthy Organizational Systems

Patricia Voorhees (Fordham University NY) Robert Hurley (Fordham University NY)

In the aftermath of the well-publicized corporate scandals of Enron, WorldCom and Tyco circa 2001 and 2002, there were major efforts in the United States to restore trust and enforce corporate compliance. Corporate spending on compliance increased an estimated $6 billion annually in the U.S. and leading business schools created ethics centers and made ethics training mandatory. Yet despite these reform efforts, corporate trust violations have gone unabated and public trust in business has plummeted. A full recitation of the significant trust violations of recent years would go on for pages, covering Barclays’ Libor rigging scandal, News Corporation’s phone-hacking scandal, and the BP Deepwater Horizon oil spill. In fact, some of the most insidious practices from the Enron era (notably, disguising financial weakness with off-balance sheet debt) were front and center again during the global financial crisis of 2008. There is evidence that the response will be once again to do more of what has not worked in the past. For example, JP Morgan Chase on heels of record $13.5 billion in fines announced that they will increase their spending on compliance and risk programs by $4 billion dollars. This paper suggests that the ethics and trust crisis can only be solved when regulation and ethics training are supplemented by leading companies who build authentically trustworthy organizational systems and begin to gain an advantage in attracting customers, investors and employees. Although companies often blame trust violations on “a few bad apples,” our research indicates that major organizational trust violations are almost never the result of rogue actors (Hurley et. al. Sloan Management Review 2013). Rather, they are predictable in organizations that allow dysfunctional, conflicting or incongruent elements of their organizational system to take root. For example, in 2011 the US Senate Permanent Subcommittee on Investigations report on the financial crisis found that Goldman’s stated values of client focus and integrity were at times overshadowed by a less formal culture that emphasized getting deals done with less than full disclosure. Indeed, virtually all companies that have experienced major trust violations had some systems and processes in place to produce trustworthy behavior (for example, compliance procedures, quality checks, codes of conduct and ethics training). However, as important as these systems may be, other elements undermined the companies’ ability to deliver on their core responsibilities to stakeholders. The problem is the inconsistency in embedding trustworthiness. Based on an in-depth examination of the literature on models of organization and the antecedents of trust violations, we have developed an organizational trust diagnostic instrument to measure the degree to which six elements of trustworthiness (value congruence, alignment of interests, benevolence, capability, integrity and communication) are embedded in 5 dimensions of organization (mission/strategy, leadership, structure, culture, processes, systems). This paper will review and define a model of the trustworthy organization and show how it could be measured in order to provide a roadmap for companies that seek to lead their industries in retaining or regaining trust across all stakeholders.

Patricia Voohees is Director of Fordham University Business School’s Consortium for Trustworthy Organizations and Founding Principal of Verus Services Group, a business development and commercial real estate consultancy. Patricia has over 25 years of experience in commercial finance, business development, mergers and acquisitions, strategic pricing, sales and marketing. She most recently served as Strategic Pricing Leader at GE Capital Americas where she led a team focused on capital optimization across 10 businesses totaling $100 billion in assets. Prior to that role Patricia served as General Manager of Office Imaging Finance at GE Capital leading a successful restructuring of the business. She has over ten years of experience in business development, having served as Managing Director of Mergers and Acquisitions leading 14 transactions resulting in $10 billion in acquisitions. Patricia began her career at IBM where she was a systems engineer prior to moving into client management roles. Patricia holds a B.A. in economics from Western Connecticut State University and M.A. degrees from Fordham University in Ethics and Society and Education for Peace and Social Justice. She is a board director at The Bridge to Independence and Career Opportunities, a Danbury, Connecticut based NGO and chairs the development committee.

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Robert F. Hurley is a Professor at Fordham University and has been recognized by the student body for his excellence in teaching with the Gladys and Henry Crown Award for faculty excellence. Dr. Hurley is considered an expert on how to build and repair trust with people, groups, organizations and large-scale systems and Executive Director of the Consortium for Trustworthy Organizations. His work on trust has appeared in the Harvard Business Review, MIT Sloan Management Review, The Wall Street Journal, and the Financial Times. Roderick Kramer (Stanford) suggested that Dr. Hurley’s book The Decision to Trust is the book to read on how leaders can manage to create high trust organizations. Bill George (Harvard and former CEO of Medtronic) called the book brilliant and remarkable. The book was named one of the best leadership books of 2011 by the Washington Post. Dr. Hurley’s research on trust is widely cited and has been translated for use around the world. He has written two book chapters on trust in the financial system (Oxford University Press and Edward Elgar). In total Dr. Hurley has published over 30 articles and book chapters.

Towards a Common Basis of Values for International Business Transactions

Simon Webley (Research Director, Institute of Business Ethics)

Although international trade and investment continues to expand, there are an increasing number of reports of both unlawful and unethical behaviour by corporations who invest, import and export especially, but not exclusively, in emerging markets. Risks to reputation have deterred many international companies (MNCs) from doing business, particularly in locations where corruption is known to be endemic. This reluctance can contribute to lower levels of national economic activity compared with those countries with stricter anti- corruption regimes. This has implications for the welfare of the poorer segments of local populations. The role of mutual values in generating trust between parties in business transaction and their application for business ethics programmes will be discussed. The Paper will also look at some attempts to find a common basis of values which, when adopted, have provided some assurance concerning the trustworthiness of the parties involved. An Interfaith Declaration: a Code of Ethics on International Business for Christians, Muslims and Jews, produced in 1993 is the starting point. The UN Global Compact and other treaty-based provisions are assessed for the values that underlie them as well as how far these standards take account of value differences in different cultures. The Paper will conclude by outlining some challenges facing business operating in places where some cultural values differ from those prevailing in their country of origin. Simon Webley has been Research Director at the Institute of Business Ethics in London since 1998. The Institute is a not-for-profit organisation based in London which helps organisation in many countries develop and implement business ethics policies and programmes. He has published numerous studies on all aspects of business ethics, the most recent being: Corporate Ethics Programmes Survey, UK & Continental Europe (2013) and Employee Views of Ethics at Work: 2012 British Survey. He has lectured and facilitated training on business ethics issues for organisations in many countries. Simon is a member of the ICC’s Commission on Corporate Responsibility and Anti-corruption and the British Standards Institute’s (BSI) Anti Bribery Standard’s Panel.

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Dispersion of Social Entrepreneurship Intentions

Harold Welsch (DePaul University) Barbara Bellar (Lodestar Medical Legal Resources, Ltd.)

Patrick Furey (DePaul University)

This paper examines the growth of one of the specialized forms of entrepreneurship. Social entrepreneurship is a concept that recognizes additional stakeholders in the start-up process, beyond profit; i.e. people and planet. The triple bottom line approach advocates a wider range of productive activities that can generate innovative solutions to social and environmental problems. Findings indicate a relationship between social entrepreneurship intentions with entrepreneurship orientation, race, prior entrepreneurship experience, education, and region of the country. The values of social entrepreneurship intentions appear to be more widely distributed in a national sample (n = 538) than heretofore recognized. Barbara Bellar is a practicing licensed physician and attorney, as well as an adjunct faculty member at Benedictine University in Lisle, IL in the Masters of Public Health Program. She possesses a Masters in Bioethics and Health Policy and is currently completing her capstone research for her Masters of Public Health at Loyola University. As an avid narrative ethicist, she mentors students in the art of critical thinking. As a reviewer for the Annals of Family Medicine, she contributes to advancing scholarship and to the quality of medical education in the United States. Additionally, she is a clinical Assistant Professor in the Department of Community Medicine at the University of Illinois, Chicago and has served on the ethics committee of several hospitals. Patrick Furey is currently a third year in the Industrial/Organizational Psychology Doctoral program at DePaul University. He will be taking comprehensive exams in the summer of 2014 and defending his master’s thesis (the creation of a heroism scale) this spring. He completed undergraduate studies in Psychology, Biology, and Values, Ethics, and Social Action at Allegheny College of Northwestern Pennsylvania in 2010. Patrick is also an early-career human resources management professional, with special expertise in organizational development, talent management, and statistical modeling of human capital effectiveness. He has varied and intensive consulting experience with five organizations, including Bankers Life and Casualty, Inteflex Inc, Daniels Consulting Group LLC, the American Academy of Cosmetic Surgery, executive Development Consulting LLC, and the Advocate Health Care System of Illinois. Upon completion of his PhD, he intends to pursue an MBA in business analytics and entrepreneurship and is exploring opportunities to launch a social entrepreneurship venture of his own. Harold P. Welsch, Ph.D., is known for his expertise in entrepreneurship. Dr. Welsch’s work has appeared in many publications including the Journal of Business Venturing, Entrepreneurship: Theory and Practice, Journal of High Technology Management Research, International Small Business Journal, Journal of Small Business Management, Frontiers of Entrepreneurship Research, Revue International PME, Research in Entrepreneurship, Group and Organization Studies, Internationales Gewerbe Archiv, and Human Relations. His recent books include Strategic Entrepreneurial Growth (2nd ed.), Entrepreneurship: The Way Ahead, and The Strategy of Entrepreneurship (in Chinese). In his position as founder/director of the Entrepreneurship Program and the Coleman Entrepreneurship Center at DePaul University, Dr. Welsch has served as Chairman of the Academy of Management Entrepreneurship Division, president of the International Council for Small Business (ICSB), and president of the U.S. Association for Small Business and Entrepreneurship (USASBE). He has served on the editorial board of the Journal of Developmental Entrepreneurship, the International Journal of Small Business Management, Entrepreneurship, Innovation and Change, Small Business Forum, the Journal of Small Business Management, Family Business Review. Dr. Welsch serves on various boards of directors, and consults for both large and small firms. He is a principal of Devon Enterprises, a real estate investment and management firm.

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The Ethics of Sporting Code Controlled Publishing Jessie Wilkie (Deakin University)

The purpose of this research is to examine academically the different theories of media and journalism ethics while also applying these theories within the sporting journalism sector in relation to sporting code controlled publishing in Australia. These theories will develop a critical perspective of media and journalism ethics and consider whether a business, with a direct economic investment in the news content, can ethically produce and publish their own news in relation to sporting media. Globally, few sporting codes have managed to expand their own media annex while simultaneously creating and maintaining ethical journalism standards. Major League Baseball (MLB) is one such company that will be analysed in depth for their success in separating Major League Baseball Advanced Media from the sport controlling Major League Baseball Headquarters. Ultimately, this research strives to detail the relationship between a sporting code and their media department, with a case study of Australian Football League (AFL) Media, looking at leadership and ethics within a non-traditional media company. Future developments of this research will also include a major case study from a unique Australian sporting perspective, including in-depth interviews with key stakeholders in these relationships. The research will, in due course, develop and determine if current media policies are advanced enough for online media organisations which create news websites as a lucrative business ventures, therefor holding a vested interest in their news material. This research will make a significant contribution to notions of ethical media practice specifically in the private AFL new media organisation by exploring whether journalists and editors succumb to employer pressure and ultimately create versions of footballing stories that are more akin to public relations than news. By exploring the amount of diversity (or lack thereof) and tone of the online news delivery from the AFL, the level of journalist accountability will be highlighted within the framework of sporting code controlled publishing via online means. It will investigate and comment upon how ethical reportage is within the Australian organisation. Jessie Wilkie is a Doctoral Candidate and Casual Academic at Deakin University, Melbourne, Australia. After completing a Double Bachelor Degree in Arts and Science she pursued an Honours Degree in the Media and Communication discourse with an original piece of research. Her PhD research is in the area of Media and Journalism studies, focusing on ethical sporting journalism. She started work in 2008 with Champion Data as an Australian Football League (AFL) statistician, and has developed a different perspective and understanding of Australian Rules football, which she strives to incorporate into her academic research.

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Corporate Governance, Ethics, Trust, and the Profession of Management

Gretchen A. Winter (University of Illinois) Huseyin Leblebici (University of Illinois)

Corporate Governance is a broad concept with diverse definitions and constituent elements. Political scientists, sociologist, economists, and management scholars provide alternative theories, empirical research, and normative prescriptions on how governance should be conceptualized and investigated. The objective of this paper is to rethink corporate governance by bringing together different strands of governance literature and propose an alternative way of framing professional responsibilities of managers and its ethical implications within the corporate governance debate. The topic is timely because of two developments. The first is the recent series of scandals involving professional managers in multitude of industries including consulting, law, and investment banks. The traditional assumption was that organization reputation is the most critical asset in their business. But recent experiences with Goldman Sachs, which profited from selling investment advice to their clients during the financial crisis, Morgan Stanley, which selectively provided valuable information about Facebook IPO, or McKinsey whose managing partner was convicted of providing insider information to hedge funds firms, have eroded the public confidence in these firms. As some critics point out, failure of the governance system have produced damaging reputational outcomes (Macey, 2013) for firms as well as their managers. The second critical development is the evolving conceptualizations of corporate entities and the role of senior managers in them. Traditionally, the question of governance has been framed in agency terms in corporate world. Corporate governance has generally focused on how to align the interest of the shareholders (investors) with management (Fama & Jensen, 1983) which also help define the ethical responsibilities of managers. Widely accepted ideas on corporate governance argue that corporations “operate for the benefit of stockholders and that managers serve the interests of stockholders, and that other stakeholders should have no voice in corporate governance” (Starbuck, 2014). Recent work on corporate governance challenges the agency view of managerial responsibility (Mayer, 2013). In this paper, we focus on two critical elements that have not been explicitly taken into account. The first is how the role of managers and the institutions of management as a profession should be framed within corporate governance. We argue in the paper that we all directly or indirectly invest in organizations. As shareholders, we buy their stocks; as employees, we invest our human capital and careers; as clients we buy their services. These long term relationships become problematic when these parties (and not only shareholders) are not directly involved in decisions involving organizations’ action. Lack of direct control makes all parties vulnerable “to mismanagement of the organization, misallocation of its resources and even misappropriation of its returns (Hermalin, 2012), p. 732).” The second critical missing element in the discussion of governance is the “firm” itself. Even though from a legal point of view, managers are the agents of the firm rather than the shareholders, none of the ongoing debates include the firm as another critical party in the governance equation. When these two elements are incorporated into the governance debate, it becomes necessary to redefine not only the question of governance but also the professional role of managers as the trustees rather than simple agents. We conclude by discussing the professional and ethical responsibilities of managers within this new governance framework. Gretchen A. Winter, J.D. is the Executive Director of the Center for Professional Responsibility in Business and Society at the College of Business at the University of Illinois at Urbana-Champaign. As part of her role as the Center’s Executive Director, Ms. Winter also serves as a member of the Steering Committee for the National Center for Professional and Research Ethics, adjunct faculty with the University of Illinois College of Law, Visiting Lecturer at the Universite de Cergy-Pontoise School of Law, faculty for various Ethics and Compliance Officer Association educational programs, and as Program Director for The Conference Board Global Council on Business Conduct. Ms. Winter chaired the Ethics and Compliance Officer Association Board of Directors, and she has been on professional responsibility, business conduct, and ethics committees and programs for the Association of Practical and Professional Ethics, the Practising Law Institute, The Conference Board, the American Bar Association, the

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Society of Corporate Compliance and Ethics, and DePaul University. She co-authored several articles for practitioners on these topics. Prior to joining the Center in 2007, she worked for 18 years at Baxter International Inc. in Deerfield, Illinois. She served for more than a decade as Vice President and Counsel, Business Practices, and in that role developed the company's global ethics program. Ms. Winter received her J.D. from the University of Chicago and her bachelor's degree from the University of Illinois at Chicago. Hüseyin Leblebici is Merle H. and Virginia Downs Boren Professor of Business Administration at the University of Illinois at Urbana-Champaign, Department of Business Administration. His recent research focuses on three interrelated macro organizational domains: the co-evolutionary processes in the professions and organizational fields; the sociology of professional careers; and, the evolution of business models and how they impact on the industry evolution and the firms’ competitive advantage. He is currently working on the historical evolution of business models in two-faced markets such as credit cards and its implication for the development of strategic business groups and institutionalization of industry practices. He is also investigating career trajectories of law school deans since 1900 to see how the legal profession and the academic structure of US universities have influenced their career patterns. The focus of his empirical work within the professions and professional firms is the growth patterns of large corporate law firms in the US during the period of 1978 and 2007.

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Capitalism and the Environmental Crisis:

The Necessity of Retrieving the Christian Critique of Usury

Jim Wishloff (University of Lethbridge, Alberta, Canada)

There is one bit of advice given to us by the ancient heathen Greeks, and by the Jews in the Old Testament, and by the great Christian teachers of the Middle Ages, which the modern economic system has completely disobeyed. All these people told us not to lend money at interest: and lending money at interest—what we call investment—is the basis for our whole system. . . . Three great civilizations had agreed . . . in condemning the very thing on which we have based our whole life.

C. S. Lewis, Mere Christianity (1943), p. 81 O Lord, who may abide in your tent? Who may dwell on your holy hill? Those . . . who do not lend money at interest.

Ps. 15 Robert L. Hielbroner’s (1985) brilliant work on political economy looks at capitalism as a regime or ruling order. Choosing this level of analysis allows him to illuminate a great number of economic and social phenomenon that arise within this distinctive social formation. What distinguishes capitalism from pre-capitalist societies is the place assigned to gain. Other regimes have been able to generate surpluses—i.e., material goods over and above those required for the maintenance and reproduction of society. In these regimes the value of the surplus was seen in the use of which it could be put—e.g., displaying the might of the rulership, constructing religious edifices, consuming luxuries. In capitalism, the surplus is used to generate more surpluses. Gain is sought as an end in itself. What was always thought of as a means, something “merely useful and for the sake of something else” (Nicomachean Ethics, I, 5), becomes the ultimate end. Money is sought absolutely and is lodged in material things only transiently. Heilbroner adopts Marx’s famous formula of understanding capital as the continuous transformation of capital-as-money (M) into capital-as-commodities (C) followed by a retransformation of C into capital-as-money(M1). What is key to note is that this repetitive M-C-M1 metamorphosis is never ending. The essence of the regime, the drive to amass capital, has led to unprecedented economic expansion. The insatiability of the desire to have more, however, is causing a host of intractable environmental problems. These include resource depletion, habit destruction and species loss, ecological disruption and pollution. It is truly madness to think that infinite growth is possible on a finite planet. Sustainability is only possible if the natural limits of the planet are acknowledged and honored. Numerous works (Huesemann and Huesemann, 2011; Jackson, 2011) point out this fact. What they fail to do, however, is probe why capitalism is so resistant to even a slowing down of economic activity much less a serious transitioning to a provisioning system that truly proposes to endure. This paper attempts to remedy this neglect and proposes that usury is at the heart of the matter. There is a need to critically retrieve the Church’s understanding of the oppressive and destructive nature of the practice of lending money at interest. This retrieval will be carried out by first of all reviewing the central tenets of the Christian worldview and what it teaches about the possession of goods. This will be used to situate the clear teachings from the first 1500 years of Christianity that form the basis for the Church’s prohibition of usury. What were the reasons that the three great civilizations cited by C. S. Lewis condemned usury? Having presented the ancient ethical case against usury the paper will then go on to look at how this stance was undercut and what the implications of doing so have been. What is the current state of global finance and personal indebtedness? Does this consign us to look on hopelessly as the natural world is destroyed? An alternative economic vision generated from first principles is presented as a way forward.

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Jim Wishloff has degrees in Engineering (B.Sc., University of Alberta) and Business (MBA, University of Alberta) . He received his Ph.D. from Case Western Reserve University in Cleveland, Ohio and is presently an Associate Professor for the University of Lethbridge in Edmonton, Alberta. His recent publications include Spe Salvi: Assessing the Aerodynamic Soundness of our Civilizational Flying Machine and The Hard Truths of the Easy Essays: The Crisis of Modernity and the Social Vision of Peter Maurin both of which appeared in the Journal of Religion and Business Ethics and The Land of Realism and The Shipwreck of Idea-ism: Thomas Aquinas and Milton Friedman on the Social Responsibilities of Business published in the Journal of Business Ethics.

Global Women Leaders

Regina Wentzel Wolfe (Catholic Theological Union, Chicago)

A recent study of North American women business leaders found that the women shared some common characteristics. They were, not surprisingly, smart, self-confident and determined to succeed. More importantly, most of the women were situational leaders, adapting and readapting themselves to new situations and challenging circumstances. The women had a less hierarchical style than often evidenced in corporate leadership. They were more collaborative, unafraid of hiring their successors, and they saw leadership as an ongoing process that focused on improving organizational performance, not merely their own personal careers. This leads to the question of whether or not non-North American women leaders share these same characteristics. This paper will respond to that question based on interviews conducted with global women leaders as part of a larger research project being undertaken by an interdisciplinary group of scholars concerned about women in senior managerial positions around the globe, a concern shared by others. See, for example, the World Economic Forum’s Women Leaders and Gender Parity or Grant Thornton’s recent report, "Women in Senior Management" which indicates that the number of businesswomen in senior management positions in 2013 has finally returned to the 24% level of 2009. Regina Wentzel Wolfe, Ph.D. is Associate Professor of Catholic Theological Ethics at Catholic Theological Union in Chicago, Illinois. She is also a Senior Wicklander Fellow, Institute for Business and Professional Ethics at DePaul University. She was Christopher Chair in Business Ethics in the Brennan School of Business Dominican University, Illinois. Prior to that, she was Associate Professor of Theology at Saint John's University Collegeville, Minnesota. Wolfe has worked in the fields of market research and economic research and forecasting and was on the editorial staff of The Tablet, based in London, England. She is co-editor of Ethics and World Religions: Cross-cultural Case Studies. She was editor of the Society for Business Ethics Newsletter and Executive Director of the Society of Christian Ethics. Wolfe holds a Bachelor of Science in Business Administration from McDonough School of Business Georgetown University, a Master in Theology and Ministry from Loyola University Chicago, and a Ph.D. from King's College University of London.

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A Tale of Two Moralities: exploring the contours and cross-cultural significance of the morality internal to the business enterprise

Daniel Wueste (Clemson University)

Although we read about ethics scandals in business with some regularity, ethical wrongdoing in business is not commonplace; it is extraordinary rather than ordinary. If it were otherwise, trust would be so seriously eroded that commerce would be impossible. Yet, commerce continues. The worry, then, is not that we will suddenly see an explosion of corruption, a science fiction scenario in which Enron and WorldCom clones take over the world; rather, it is about the spread of an idea or strategy, namely, that with an eye to self defense or preservation or because of economic necessity, acts that would otherwise be wrong are permissible in business. Or put another way, that ethics, as it is ordinarily understood, is justifiably ignored or shunted off to the side when doing business. In a famous and widely reprinted article originally published in the Harvard Business Review, Albert Z. Carr argues that this is in fact the case because “business has the impersonal character of a game,” and like the game of poker, business has its “own brand of ethics [that differs] from the ethical ideals of civilized human relationships.” Although, as we argue here, Carr’s argument for this “special ethics” of business fails, and the position he advocates does not withstand critical scrutiny on the merits, he is onto something. Light is cast on what that is, and how it is significant as we see where he goes wrong and how his wrong turn can be avoided. Taking some cues from legal philosophy and work in professional ethics, we set the stage for consideration of Paul Camenisch’s purposive analysis of business which, we suggest, reveals two sources of moral direction and evaluation (i.e., two moralities), one of which is internal to the enterprise while the other is about the enterprise. We explore the scope and function of these moralities, and, drawing on the work of Christopher McMahon, in particular, what he calls the “implicit morality of the market,” make the case for the sense in which there is a kernel of truth in Carr’s article, namely, that business is governed (in part) by a set of practice---specific norms. The implications of this result are explored and two virtues of thinking about ethics in business are highlighted: First, speaking in terms of practice---specific norms internal to the enterprise, it may be easier for business people to fully appreciate the importance of ethics in business practice. The critical point in this connection is that complying with the norms of the morality internal to business practice sustains the enterprise and makes it possible for those who are party to it to achieve genuine success. Second, and for the same reason, it may be easier to make good on the claim that when we speak about ethics in business we are talking about norms that are cross---cultural and yet truly belong to those who are part of the business enterprise. Daniel E. Wueste is director of the Robert J. Rutland Institute for Ethics and professor of philosophy at Clemson University. He teaches in the Department of Philosophy and Religion, as well as Clemson’s MBA Program and Ph.D. Program in Healthcare Genetics. Wueste’s work has appeared in various journals including Cornell Law Review; Harvard Journal of Law and Public Policy; The Canadian Journal of Law and Jurisprudence; Teaching Ethics; Professional Ethics; Dimensions of Critical Care Nursing; Critical Reviews in Biomedical Engineering; Biochemistry and Molecular Biology Education; The Journal of the South Carolina Medical Association; and Research in Ethical Issues in Organizations. Wueste is a Senior Fellow of the International Center for Academic Integrity and a Member/Researcher of the Institute of Human Values in Health Care, Medical University of South Carolina. Wueste completed his second term as president of the Society for Ethics Across the Curriculum in December 2012. He now serves on SEAC’s Executive Committee. He was recently elected to the Executive Board of the Association for Practical and Professional Ethics for a four-year term that began July 1, 2013.