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This paper explores the impact of ethical philosophies on developing an authentic leader's internalized moral perspective. It builds on prior research on moral identity, proposing that ethical philosophies such as deontology, rule utilitarianism, and virtue can be internalized over time to form an authentic leader's internalized moral identity. The paper argues that while virtues and altruism are discussed in the authentic leadership literature, the relevance of other ethical philosophies to authentic leadership has been largely overlooked. These ethical philosophies embedded in business settings can be internalized and become integral to the content of a leader's moral identity rather than merely being lenses for moral reasoning. Authentic leaders' moral identities regulate their moral motivation and actions. In addition, the paper posits that internalized ethical philosophies can be activated by triggering events or changing the domain of moral issues. Authentic leaders with highly internalized moral identities are also encouraged to be morally modest, reflecting on different ethical philosophies when facing new challenges and internalizing them as needed while staying committed to their virtue-centric moral identity. This interdisciplinary paper proposes a framework and presents theoretical propositions to further understand the role of ethical philosophies in shaping an authentic leader's internalized moral perspective. [ABSTRACT FROM AUTHOR]

This paper investigates necessary conditions for developing a participatory, rightsholder-driven approach to remedy for business-related human rights abuses by analyzing findings from a case study with the Fair Food Program. With the inclusion of human rights into discussions of business ethics and CSR, scholars and practitioners have made calls for participatory approaches to remedy to address cases of human rights abuses. However, a gap remains in our understanding of how to operationalize participatory approaches in a manner that empowers rightsholders, particularly within contexts of severe power imbalances. The paper puts forth a rightsholder-driven theoretical framework for remedy, grounded on critical dialogic accountability principles and integrated with empirical analysis from the Fair Food Program case study. This framework defines remedy as a system comprising reinforcing aspects rather than standalone mechanisms. The critical dialogic accounting and accountability framework provides a theoretical framing of engagement that enables the inclusion of multiple, divergent voices and aims toward meaningful engagement with marginalized groups. The analysis of findings from the case study identifies enforcement and education as necessary conditions for effective and empowering rightsholder-driven approaches to remedy. The paper deconstructs these conditions to develop an understanding of the program's unique approach to enforcement and education. The paper concludes by discussing the implications of rightsholder-driven remedy for Business and Human Rights and business accountability. [ABSTRACT FROM AUTHOR]

This paper contributes to the debates on the effectiveness and legitimacy of global labour standards. Theoretically, the paper integrates literature on labour standards in global production networks with cognitive framing and sensemaking literature to capture decent work understandings of suppliers and to theoretically underpin their relevance for the debates on the legitimacy and effectiveness of global labour standards. Empirically, the study explores cognitive decent work frames of garment suppliers and discusses them in reference to global decent work frames. A thematic analysis of semi-structured interviews with thirty owners and managers in Egypt and Jordan served to identify suppliers' decent work frames. Owners and managers dominantly framed decent work as a (paternalistic) family responsibility and as a business responsibility. Further notions that recurred across interviews were the framing of decent work as a human responsibility, religious (Islamic) responsibility, philanthropic responsibility, and regulatory responsibility. The findings show that supplier frames partly go beyond, partly undermine, and partly accord with global conceptualisations of decent work. They imply the need to strengthen and better communicate the human rights orientation of global labour standards and to give local social partners the autonomy to supplement and specify standards according to their context-specific needs. Global regulations otherwise risk crowding out informal, locally specific decent work practices that benefit workers in GPNs. [ABSTRACT FROM AUTHOR]

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

Nowadays businesses are often expected to create not just financial, but multiple kinds of value—and they report on this using numbers and narratives. Multiple-value accounting narratives, such as those required by the Integrated Reporting framework, are often met with suspicion: accounting scholars have argued that inconsistencies between narratives and performances show that narratives are used for impression management rather than to accurately report the (ir)responsible behavior of companies. This paper proposes to assess narratives beyond inconsistencies with reported performances. Starting from the idea that performances are delivered in response to the kinds of value in the situation of the company, we argue that narratives and performances should be analyzed together as interrelated elements and considered in relation to the kinds of value in the situation. The paper transforms the common consequentialist view on which value should be "increased," into the value pluralist view that something being of value can require many different performances such as for example respecting, maximizing, admiring, maintaining, using, and bringing it about. From this perspective, multiple-value accounting narratives logically precede the reporting of performances and should identify the kinds of value in the situation to which the company ought to respond, which performances are required by these kinds of value, and which indicators and targets should be used to report on these performances. A brief analysis of the annual report of Unilever illustrates how such metaethical criteria can help assess and develop multiple-value accounting narratives. [ABSTRACT FROM AUTHOR]

Research in sociology and organization studies has consistently documented the tendency for organizations to develop wrongdoing practices that are at odds with the legal and moral frameworks of society. Often, this wrongdoing acquires a degree of normalization where it is endorsed, encouraged, and accepted throughout the organization. Such normalized wrongdoing can have severe negative effects on the whistleblowing opportunities of employees. While these effects are intuitively easy to understand, we still lack an understanding of the significant variation that exists across situations of normalized wrongdoing and how that variation may affect potential whistleblowers. To advance such an agenda, the paper analyzes 14 whistleblower autobiographies. Building on work on normalized wrongdoing within corruption, fraud, and management studies and Niklas Luhmann's theories on organization, the analysis finds that normalized wrongdoing in the autobiographies appears in different intensities that depend on the role of management, the benefits organizations obtain from wrongdoing, and the extent to which wrongdoing norms are internalized by employees. The paper builds on these distinctions to suggest a continuum of normalized wrongdoing from 'weak' to 'strong.' Understanding this variation offers a new set of tools to assess the organizational realities that concerned employees must navigate in when they attempt to resist and address situations of normalized wrongdoing. [ABSTRACT FROM AUTHOR]

Deontological and teleological evaluations are widely utilized in the context of consumer decision-making. Despite their use, the differential effect of these distinct types of evaluations, and the conditions under which they hold, remains an unresolved issue. Thus, we conduct a meta-analysis of 316 effect sizes, from 53 research articles, to evaluate the extent to which deontological and teleological evaluations influence ethical judgments and intentions, and under what circumstances the influence occurs. The effect is explored across three categories of moderators: (1) contextual elements of the ethical issue, (2) stakeholders, and (3) methodological characteristics of primary studies. We find that the overall effect of deontological evaluations on ethical judgments and intentions is stronger than for teleological evaluations; however, the magnitude of the effect is contingent on several moderators. Deontological evaluations are weaker in offline consumer contexts and stronger when there are financial implications of the ethical issue. Conversely, the effect of teleological evaluations is relatively stable across ethical consumer contexts. Teleological evaluations are stronger from a utilitarian perspective than from an egoist one. Furthermore, the effect of deontological evaluations is weaker, but the effect for teleological evaluations is stronger, when the decision-maker has a personal relationship (as compared to an organizational relationship) with the victim of the unethical act. Findings validate the effect of both deontological and teleological evaluations on ethical judgments and intentions and highlight their importance in consumers' ethical decision-making. Implications for developing programs to prevent consumer unethical behavior are discussed. [ABSTRACT FROM AUTHOR]

The objective of this editorial is to help authors better understand how to contribute to discourse on corporate sustainability and business ethics. We do this in two ways. First, we clarify our expectations for publication in the "Corporate Sustainability and Business Ethics" section at the Journal of Business Ethics (JBE). As section editors at the journal, we want to make explicit the criteria we apply in our decisions to accept or reject a submission. We argue that authors should explicitly reflect upon what corporate sustainability means in the context of their research. We also stress that publishing in JBE requires an explicit central focus on ethics. We do not take a position on how authors must do either of these two, only that it should be done. In short, there are good business ethics papers that do not add to corporate sustainability theory building or practice, and there are good corporate sustainability papers that are not framed in a business ethics discourse. For the "Corporate Sustainability and Business Ethics" section, we expect authors to strive for both. Second, we provide several illustrations of how corporate sustainability research can be framed from a business ethics perspective around three central sustainability constructs: objective function, carrying capacity, and generational sustainability. These examples are not intended to be comprehensive or to bound the range of acceptable research for JBE's "Corporate Sustainability and Business Ethics" section. Rather, we aim to provide representative examples of potentially publishable research on business ethics and corporate sustainability to spur innovative thinking and constructive discussion. We hope this editorial will help authors better understand what we expect from submissions to the "Corporate Sustainability and Business Ethics" at JBE. [ABSTRACT FROM AUTHOR]

In this paper, we argue that the system of student debt functions as one of the most egregious and yet poorly understood mechanisms by which structural racism is reproduced in the U.S. today. We present evidence that student debt is unevenly distributed across race and gender, show that this pattern arises from policy choices made over time, and demonstrate that these disparities play a significant role in maintaining and exacerbating racial and gender wealth gaps. Our paper contends that the student debt crisis not only erodes the core principles of higher education but also perpetuates a cycle of racial and gender inequality and given the crucial role played by business corporations, urges scholars of business ethics to pay attention to this issue. [ABSTRACT FROM AUTHOR]

Anti-bribery and corruption in sport governing bodies is a little explored area in academic literature. This paper addresses the gap in the literature through expert perceptions on the current state of anti-bribery and corruption policies in international and national sport governing bodies as seen through an ethical climate theory lens. Thus, this paper addresses the question of how and why enhancing anti-bribery and corruption in sport internal controls can mitigate financial corruption and improve ethical climates. Semi-structured interviews were undertaken with 17 forensic accountants and anticorruption experts to garner their opinion on strengths and weaknesses of current policies in sport governing bodies and ascertain the link between anticorruption, accounting controls, and ethical climates. The transcripts were analysed using thematic analysis and the results showed a consistency of opinion with regards to the policy improvements required for a robust anti-bribery and corruption programme within sport governing bodies, with multiple implications for ethical organisational climates. [ABSTRACT FROM AUTHOR]

Online crowdsourcing platforms have rapidly become a popular source of data collection. Despite the various advantages these platforms offer, there are substantial concerns regarding not only data validity issues, but also the ethical, societal, and global ramifications arising from the prevalent use of online crowdsourcing platforms. This paper seeks to expand the dialogue by examining both the "internal" aspects of crowdsourcing research practices, such as data quality issues, reporting transparency, and fair compensation, and the "external" aspects, in terms of how the widespread use of crowdsourcing data collection shapes the nature of scientific communities and our society in general. Online participants in research studies are informal workers who provide labor in exchange for remuneration. The paper thus highlights the need for researchers to consider the markedly different political, economic, and socio-cultural characteristics of the Global North and the Global South when undertaking crowdsourcing research involving an international sample; such consideration is crucial for both increasing research validity and mitigating societal inequities. We encourage researchers to scrutinize the value systems underlying this popular data collection research method and its associated ethical, societal, and global ramifications, as well as provide a set of recommendations regarding the use of crowdsourcing platforms. [ABSTRACT FROM AUTHOR]

Currently more than half of the world's population lives in cities. This is expected to rise to more than two-thirds by mid-century. Thus, our economic, social, and environmental challenges mostly and increasingly play out in urban settings. How can cities be strengthened to address the growing challenges they face? This special issue addresses the ethical implications of revitalizing urban environments, and the roles that diversity and inclusion, as well as social innovation, play in this process. The five papers herein show that it is not easy to strengthen our cities, but with the right policies, political and corporate leadership, and depth of community grounding in ethical principles, it is possible. In this editorial essay, we summarize the contributions of each of these papers to this important conversation, clarify the questions that remain, and offer directions for future research. [ABSTRACT FROM AUTHOR]

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

A correction is presented to the article "Speaking Truth to Power: Twitter Reactions to the Panama Papers," by Dean Neu, Gregory Saxton, Jefery Everett, and Abu Rahaman Shiraz, published online 30 August 2018.

The growing uses of algorithm-based decision-making in human resources management have drawn considerable attention from different stakeholders. While prior literature mainly focused on stakeholders directly related to HR decisions (e.g., employees), this paper pertained to a third-party observer perspective and investigated how consumers would respond to companies' adoption of algorithm-based HR decision-making. Through five experimental studies, we showed that the adoption of algorithm-based (vs. human-based) HR decision-making could induce consumers' unfavorable ethicality inferences of the company (study 1); because implementing a calculative and data-driven approach (i.e. algorithm-based) to make employee-related decisions violates the deontological principles of respectful employee treatment (study 2). However, this effect was attenuated when consumers had high (vs. low) power distance beliefs (study 3); the algorithm served as assistance (vs. replacement) for human decisions (study 4); or the adoption was framed as employee-oriented (vs. company-oriented) motivated (study 5). Our findings suggested that consumers are aversive to algorithm-based HR decision-making because it is deontologically problematic regardless of its decision quality (i.e. accuracy). This paper contributes to the extant understanding of stakeholders' responses to algorithm-based HR decision-making and consumers' attitudes toward algorithm users. [ABSTRACT FROM AUTHOR]

This conceptual paper explores and compares the ethical dimension of Islamic and so-called ethical banks. The investigation is made in two succeeding steps. First, an individual analysis as regards the respective level of correspondence between ethical principles and business practice. For the latter, a time-based perspective is adopted. Second, a side-by-side comparison of their overall "ethical coherence gap". The results show that this gap is wider in the case of Islamic banks. The final part of the paper draws up three different scenarios for future development of these financial institutions where their ethical coherence is enhanced. [ABSTRACT FROM AUTHOR]

This paper questions the dominance of market-based mechanisms (MBMs) as the primary means of climate change mitigation. It argues that, not only they are unsuccessful on their own terms, but also they actually make the task more difficult by the unintended consequence of normalising the act of polluting and crowding out alternatives. The theoretical contribution of the paper is to draw a link between two bodies of literature. The first is the business ethics literature on the dominance of market-based rather than direct regulation, and the second is the literature on market ethics, particularly the work of Michael Sandel on how MBMs crowd out non-market norms. The empirical contribution is to use the international maritime transport sector to illustrate the way market-based regulation renders alternatives such as direct regulation and supply-side approaches invisible. [ABSTRACT FROM AUTHOR]

Some economists now predict that technology will eliminate many millions of jobs and lead to a future without work. Much debate focuses on the accuracy of such a prediction—whether, or at what rate, jobs will disappear. But there is a wider question raised by this prediction, namely the merits or otherwise of automating work. Beyond estimating future job losses via automation, there is the normative issue of whether the quality of life would be enhanced in a world where machines replace humans in work. Economics makes particular assumptions about the value of work and the nature of well-being that can address this normative issue. But a deeper enquiry into the scope for living well in a possible automated future requires us to think beyond the limits of standard economic theory and to engage in matters of relevance to business ethicists. This paper shows how automation raises crucial concerns about work—its meaning and contribution to well-being—and how the ability to envisage a better future of work depends on bridging the gap between economics and business ethics. Overall, the paper aims to further understanding of automation as a possible mechanism to raise well-being within work and beyond it. [ABSTRACT FROM AUTHOR]

The choice of new technology in a resource-based industry has farreaching implications for its ethical performance. The kraft pulping industry uses considerable amounts of wood as raw material, and regulatory agencies have been tightening their control limits for effluent, solid waste and air emissions. The technological solutions required to reduce the environmental impact of the industry are shown to have the potential of causing social hardship for the mill's employees, the affected communities, lenders, and owners. In some instances, the technological solutions give rise to new environmental challenges. Forestry practices are influencing the public's perception of the kraft pulping industry, its ethical and environmental performance, its profitability, and the properties of its product, which may increase wood requirements. New forestry practices have the potential to reduce the forest land area required to sustain the kraft pulp production at a given level but ethical problems associated with genetic manipulation, phenodiversity, and biodiversity are identified. This paper analyzes the interface between environmental protection, ethics, and choice of technology. [ABSTRACT FROM AUTHOR]

Individuals and businesses make numerous payments every day. They sometimes have choices about what forms of payment to make or accept, and at other times are effectively forced to use a particular form. Often there is an asymmetric power relationship between payer and payee that raises the issue of whether one side unfairly exploits the other. Is it unethical exploitation for an employer to pay employees with a fee-laden payroll card over other more convenient forms of payment? Does the fee structure of payment networks such as Visa and MasterCard unfairly exploit merchants? The bitcoin payment system is an ethical as well as technological evolution as it was designed to be an electronic payment system that does not rely upon trust. Can an entire payment system like bitcoin be 'evil,' as charged by Krugman ()? Payment tools as such are ethically neutral, but can be used in an ethical or unethical manner. [ABSTRACT FROM AUTHOR]

This paper conducts an ethical analysis of the 2008 closure of a US money market fund entitled the reserve primary fund (RPF), which triggered the first run in the money market sector and a resultant liquidity crisis that harmed the entire US financial system. Although many academics and regulators have studied and written about RPF, the question whether the decision that caused the fund to collapse represented any ethical dilemma, has not been addressed to date. With this purpose in mind, the paper will examine the events that culminated in the closure of RPF according to Alasdair MacIntyre's virtue ethics approach. In so doing, the paper aims to extend the applicability of MacIntyre's concepts to the finance industry in general, and to provide a framework to predict and so potentially prevent crises like that exemplified by the RPF case. [ABSTRACT FROM AUTHOR]

This paper contributes to the discussion on methodological decolonisation in business ethics research by illustrating how local epistemologies can shape methodology. Historically, business ethics research has been dominated by Western methodologies, which have been argued to be restrictive and limit contextually relevant theorising in non-Western contexts. Over the past decade, scholarship has called for more diversity in research methods and epistemologies. This paper regards arguments founded along neatly divided universalist versus contextualised methodologies as a false dilemma. Instead, we explore how ubuntu, a sub-Saharan African epistemology, can contribute as a complementary epistemology and methodology to interpretivism when conducting business ethics research in sub-Saharan Africa. The paper discusses four aspects—research agenda, access, power relations, and context-sensitive methods—that highlight practical ways in which ubuntu epistemology, with its communitarian and relational underpinnings, can enhance business ethics research. We illustrate that methodological decolonisation can be achieved by fusing relevant elements of local epistemologies and methodologies and conventional methodologies to generate context-relevant research approaches. [ABSTRACT FROM AUTHOR]

The world of work over the past 3 years has been characterized by a great reset due to the COVID-19 pandemic, giving an even more central role to scholarly discussions of ethics and the future of work. Such discussions have the potential to inform whether, when, and which work is viewed and experienced as meaningful. Yet, thus far, debates concerning ethics, meaningful work, and the future of work have largely pursued separate trajectories. Not only is bridging these research spheres important for the advancement of meaningful work as a field of study but doing so can potentially inform the organizations and societies of the future. In proposing this Special Issue, we were inspired to address these intersections, and we are grateful to have this platform for advancing an integrative conversation, together with the authors of the seven selected scholarly contributions. Each article in this issue takes a unique approach to addressing these topics, with some emphasizing ethics while others focus on the future aspects of meaningful work. Taken together, the papers indicate future research directions with regard to: (a) the meaning of meaningful work, (b) the future of meaningful work, and (c) how we can study the ethics of meaningful work in the future. We hope these insights will spark further relevant scholarly and practitioner conversations. [ABSTRACT FROM AUTHOR]

This paper argues in favor of the end user thesis, which holds that the fundamental goal of the firm is to create products and services that provide a benefit to the people who ultimately use them. The argument turns on the interest that employees have in work that is meaningful, in the sense that it is an activity worth spending time doing. I argue that a person's life is diminished to the extent that work constitutes a central feature, but is not meaningful in this way. I argue further that an employee's work is fully worth doing only if her fundamental aim is to provide a benefit to the people who ultimately use what she produces, and that this is not possible within an organization that aims to maximize profits. The paper concludes by considering arguments that the efficiency gains generated by assigning the firm the goal of profit-maximization justify structuring the firm in a way that does not enable employees to have work that is fully worth doing. [ABSTRACT FROM AUTHOR]

This paper studies the way supplier firms' corporate social responsibility (CSR) affects their likelihood of being selected as new suppliers. Using a large sample of US public firms with detailed supply chain and CSR data, we provide empirical evidence that corporate customers prefer socially responsible suppliers, and that the effect is more prominent when the supplier industry is more competitive, the customer's own CSR performance is better, or the supplier and the customer have more similar CSR focuses. Our paper contributes to the literature of instrumental stakeholder theory (IST) by confirming corporate customer attraction as a desirable outcome of supplier CSR engagement. It complements the existing IST studies on customer responses by showing that CSR attracts not only final customers but also corporate customers. Moreover, by focusing on corporate customers' revealed preferences for socially responsible suppliers, our paper also complements the stated-preference-based evidence in the literature of sustainable supply chain management. Our paper's findings encourage supplier firm managers to invest in CSR to gain competitive advantages in the form of a higher likelihood of selection while simultaneously making positive contributions to society. [ABSTRACT FROM AUTHOR]

The purpose of this paper is to examine the relationship between the Islamic religiosity of the local community and the level of corporate environmental responsibility disclosure (CERD) in Iran, an example of an Islamic country. This paper also examines the moderating role of firm size, family ownership, and state ownership. This study is conducted using a sample of 952 observations across firms listed on the Tehran Stock Exchange. The results indicate that CERD increases with an increase in the level of Islamic religiosity of the province where the firm is located. In addition, findings reveal that firm size and family ownership strengthen the aforementioned relationship. However, we provide evidence suggesting that state ownership weakens the positive relationship between the Islamic religious atmosphere and CERD. The results of this research present a new insight suggesting that the Islamic values governing a local community can significantly affect executives' decisions regarding disclosures, particularly resulting in a decrease in executives' selfishness and encouraging them to disclose more information about environmental responsibilities. [ABSTRACT FROM AUTHOR]

Business ethics (BE) professors play a crucial role in sensitizing business students toward their future ethical responsibilities. Yet, there are few papers exploring the ethical challenges these professors themselves face while teaching BE. In this qualitative paper, we rely on the lenses of ethical sensemaking and dramaturgical performance, and draw from 29 semi-structured interview conducted with BE professors from various countries and field notes from 17 h of observation of BE classes. We identify four kinds of rationalities that professors rely on for making sense of in-class ethical challenges, eventually leading them to engage in one of four corresponding types of performances. By juxtaposing high and low scores of two underlying dimensions (degree of expressivity and degree of imposition), we offer a framework of four emerging performances. Additionally, we show that professors can shift from one performance to another during the course of their interactions. We contribute to performance literature by demonstrating the plurality of performances and explaining their emergence. We also contribute to sensemaking literature by offering support to its recent turn from an episodic (crises or disruption-based) to a relational, interactional, and present-oriented understanding. Since professors' performances have an impact not only on their own teaching experiences but also on students' learning experiences, undermining these would result in compromising the efforts that business schools have been making toward sensitizing future managers to their ethical responsibilities. [ABSTRACT FROM AUTHOR]

In this paper, I examine how an organization narratively constructs its prototypical disabled employee. Data comprise public narratives of the Government of India, the country's largest employer of disabled persons. Narratives during 2008–2016 were considered as this timespan witnessed the design of inclusive legislation that emphasized defining disabled persons and their entitlements. Findings indicate that the label of "disadvantage" was consistently used to portray the target employee. Alongside other narrative material suggesting, for example that the target employee was someone who required employment assistance, this label was supplied to external audiences to convert them into potential partners. This supply of narrative material further reinforced the portrayal of the target employee. Consistent use of this expansive label subsumed changing definitions of who is a disabled person, allowed for aggregations with diverse disadvantaged collectives, and accommodated changes in employment entitlements and ecosystem partners, thereby allowing the reading of change in stable narratives. The contributions of this paper lie in highlighting how the consistent use of an expansive label can cast narrative stability and change as complementary, and in suggesting that narrating a prototypical employee entails shaping the setting outside the employing organization toward employee categorization. [ABSTRACT FROM AUTHOR]

Applied ethicists' interest in narratives and narratives ethics has grown steadily. Some thinkers position narratives as supplements to ethics, while others see narratives as new form of ethics comparable to virtue or deontological ethics. In this paper, I analyze some of the main ethical claims being made on behalf of business and literary narratives from the perspective of Aristotelian virtue ethics. I argue that, while narratives can significantly contribute to the development of our character, to a better grasp of virtues and vices, and to a clarification of a virtue ethics framework, this contribution is highly nuanced. In particular, Aristotelian virtue ethics enable us to sensibly and helpfully distinguish the ethical value of narratives within business ethics from narrative business ethics per se. This paper has three parts. Part One offers a provisional definition of narrative and sketches some of the large claims that literary critics, philosophers, theologians, and others have made for narratives' relevance to and value for ethics. In Part Two, using narratives drawn from business and literature, I take up each of these claims in turn and examine whether the claim makes sense and is compelling from an Aristotelian virtue ethics perspective. Part Three gathers together the threads of the arguments in Part Two to specify the modest, but nonetheless significant, legitimate roles narratives might play within Aristotle's virtue ethics. I also point to some limitations inherent in an Aristotelian critique of narrative ethics and suggest some questions for future research. [ABSTRACT FROM AUTHOR]

Using an ethnographic case study based in a UK state school for 11- to 18-year-olds, this paper explores the tensions that arose when the senior leadership team (SLT) introduced a justice-based ethic-of-care that prioritized good grades and equal treatment for all pupils over a feminist ethic-of-care (preferred by most teachers in non-leadership roles) that accentuated individual pupil need and placed greater emphasis on a broader social education. Through highlighting the tensions between a feminist ethic-of-care and a more 'masculine' style, justice-based approach to care-ethics, the paper extends the organisational care-ethics literature. We emphasise that such tensions occurred whether the different ethics were enacted by men, women, or non-binary individuals. In order to better understand the tensions between these two ethical approaches, we draw upon the theoretical work of Donald Winnicott, which highlights the importance both of maternal and paternal roles during infancy. We update Winnicott's ideas, noting how maternal and paternal caring roles can be undertaken by people of varied gender identities. Building on Winnicott's theory, we propose a new 'Parentalist' ethic-of-care, which has the potential to balance and hold together ideas of both a feminist ethic-of-care, and a justice-based ethic. A Parentalist ethic-of-care could support teachers yet recognize the context of the contemporary neo-liberal environment, where most children need to attain formal qualifications in a marketized world, and where such measures of success are highly valued. [ABSTRACT FROM AUTHOR]

Corporate Reputation (CR) is essential to value generation and is co-created between a company and its stakeholders, including supply chain actors. Consequently, CR is a critical and valuable resource that should be managed carefully along supply chains. However, the current CR literature is fragmented, and a general definition of CR is elusive. Besides, the academic CR debate largely lacks a supply chain perspective. This is not surprising, as it is very difficult to collect reliable data along supply chains. When supply chains span the globe, data collection is especially challenging, as the chain consists of multiple suppliers and subcontractors, positioned at different tier levels. Recognizing this, the paper examines firstly the current state of CR research through a systematic literature review from a business perspective. The review is combined with a bibliometric mapping approach to show the most influential research clusters, representative of CR research streams and their contributors. This process highlights that the connection between CR and supply chain issues represents a major research gap. Consequently, this paper introduces a research agenda connecting these the two traditionally separated research fields. [ABSTRACT FROM AUTHOR]

Universities are increasingly pushed to apply for external funding for their research and incentivised for making an impact in the society surrounding them. The consequences of these third-mission activities for the degree of freedom of the research, the potential to make a substantial research contribution and the ethical challenges of this increased dependency on external funding are often neglected. The implications of external sponsorship of research depend on the level of influence of the sponsor in the various elements of the research. This paper provides a typology of sponsored innovation management research projects in order to create a common language between researchers and practitioners. Through in-depth analysis of nine innovation management research projects, carried out and funded in Northern Europe, and a rich set of qualitative data, the paper outlines the key dimensions of the projects where researchers and practitioners should agree on the degrees of freedom of the research project. It identifies three different methodological dimensions that can impact the likelihood of generating publishable results from the innovation management research. The three dimensions are purpose (e.g. formulating the topic of the research and the research question to pursue), throughput (the possibility of the researcher to decide on the way that the research question should be answered) and output (the expectations of the funding body on the results that should be generated from the innovation management research). The paper discusses the positive and negative impact of these types of projects and generates implications for the central stakeholders. [ABSTRACT FROM AUTHOR]

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

Digital piracy is costly to creative economies across the world. Studies indicate that anti-piracy messages can cause people to pirate more rather than less, suggesting the presence of psychological reactance. A gender gap in piracy behavior and attitudes towards piracy has been reported in the literature. By contrast, gender differences in message reactance and the moderating impact of attitudes have not been explored. This paper uses evolutionary psychology as a theoretical framework to examine whether messages based on real-world anti-piracy campaigns cause reactance and whether this effect is explained by gender and pre-existing attitudes. An experiment compares one prosocial and two threatening messages against a control group to analyze changes in piracy intention from past behavior for digital TV/film. Results indicate that the prosocial message has no significant effect, whereas the threatening messages have significantly opposing effects on men and women. One threatening message influences women to reduce their piracy intentions by over 50% and men to increase it by 18%. We find that gender effects are moderated by pre-existing attitudes, as men and women who report the most favorable attitudes towards piracy tend to demonstrate the most polarized changes in piracy intentions. The practical implications of the results are that men and women process threatening messages differently, therefore behavioral change messages should be carefully targeted to each gender. Explicitly, threatening messages may be effective on women, but may have the reverse effect on men with strong favorable attitudes towards the target behavior. [ABSTRACT FROM AUTHOR]

In this paper, we are situated in postcolonial, decolonial, and feminist epistemologies to study environmental racism in the Anthropocene—a new geological epoch where human activity has changed the functioning of the earth. Drawing from critiques of the Anthropocene, the concept of racial capitalism, as well as environmental justice and racism scholarship, we show how proposed solutions to the climate crisis overlook and may even exacerbate racial injustices faced by communities of color. We contend that a climate justice agenda that is grounded on racial justice is necessary for our scholarship to develop a racially just management and organization studies (MOS). To accomplish this agenda, we propose three shifts: from studying elite institutions to researching grassroots organizations concerned with climate and racial justice, from uncritical endorsement of global technologies to studying local adaptation by communities of color, and from offering decontextualized climate solutions to unraveling racial histories that can help us address racial and climate injustices. We discuss the implications of these shifts for management research and education and argue that MOS cannot afford to ignore climate justice and racial justice—they are both inextricably linked, and one cannot be achieved without the other. [ABSTRACT FROM AUTHOR]

Today, it is becoming increasingly common for companies to harness the spirit of play in order to increase worker engagement and improve organizational performance. This paper examines the ethics of play in a business context, focusing specifically on the phenomenon of workplace gamification. While critics highlight ethical problems with gamification, they also advocate for more positive, transformative, and life-affirming modes of organizational play. Gamification is ethical, on this view, when it allows users to reach a state of authentic happiness or eudaimonia. The underlying assumption, here, is that the 'magic circle' of play—a sphere that exists entirely for its own sake—should be protected in order to secure meaningfulness at work. However, we argue that this faith in play is misguided because play, even at its most autotelic, is ethically ambivalent; it does not lead inexorably to virtuous work environments, but may in fact have an undesirable impact on those who are playing. Our study thus contributes to research on the 'dark side' of organizational play, a strand of scholarship that questions the idea that play always points toward the good life. [ABSTRACT FROM AUTHOR]

This paper aims to demonstrate the contemporary relevance of Adorno's thought for business ethicists working in the critical tradition by showing how his critique of modern social life anticipated, and offers continuing illumination of, recent technological transformations of capitalism. It develops and extrapolates Adorno's thought regarding three central spheres of modern society, which have seen radical changes in light of recent technological developments: work, in which employee monitoring has become ever more sophisticated and intrusive; leisure consumption, in which the algorithmic developments of the culture industry have paved the way for entertainment products to dominate us; and political discourse, in which social media has exacerbated the anti-democratic tendencies Adorno warned of in the mid-twentieth century. We conclude by presenting, as a rejoinder to these developments, the contours of an Adornian ethics of resistance to the reification and dehumanisation of such developments. [ABSTRACT FROM AUTHOR]

This paper explores the effects of incidental guilt on Socially Responsible Investment (SRI) decisions of retail investors. Do investors who feel guilty invest more in SRIs to clear their conscience? Are guilty investors willing to sacrifice returns to restore their moral selves? Using survey data from an online quasi-experiment among a sample of US retail investors, we find that individuals who experience incidental guilt are willing to invest more in SRI funds than those in a neutral state. We show that this effect, albeit moderate in magnitude, cannot be explained solely by differences in retail investors' moral reasoning, attitudes towards social responsibility, risk tolerance and demographic factors. When presented with a trade-off between sustainability, risk and return characteristics of the funds, guilty investors are more willing to sacrifice returns for greater sustainability than non-guilty participants. Our research provides new evidence of the effect that incidental guilt has on the sustainable investing decisions of retail investors. [ABSTRACT FROM AUTHOR]

Using a combination of co-citation and co-word analysis, this paper reviewed the intellectual structure of the sales ethics research domain and its development over time. This multi-method bibliometric analysis included 183 sales ethics articles published between 1990 and 2020. Using co-citation analysis, we identified intellectual clusters within the research domain and explored the evolution of these clusters across three decades. We further leveraged co-word analysis to identify core themes (keywords) and delineated the field's changing landscape. The evolutionary trends and keyword network disconnections (i.e., structural holes) suggest promising areas for future research. In particular, our analyses identified potentially fruitful opportunities related to topics such as compensation, relationship marketing outcomes, salesperson job attitudes and well-being, training, sales force control, and sales technology. [ABSTRACT FROM AUTHOR]

This paper examines the impact of three culturally endorsed leadership prototypes on bank lending corruption. We bring together studies that approach the corruption of bank lending officers from the perspective of a principal-agent problem and studies from the leadership literature, suggesting leadership as an alternative to contractual solutions to agency problems. We hypothesize, based on these views, that culturally endorsed leadership styles that improve (worsen) the leader-subordinate relationships have a negative (positive) effect on bank lending corruption. Using a sample of around 3,500 firms from 36 countries, we find that the prosocial leadership prototype and the nonautonomous leadership prototype do not matter, whereas the self-serving leadership prototype has a positive and statistically significant effect on bank lending corruption. These findings are robust to the inclusion of various control variables in the regressions, and alternative estimation approaches, including ones that account for endogeneity concerns. Furthermore, we find that the power of bank regulators and the age of the credit information sharing mechanism play a moderating role in the relationship between the self-serving leadership prototype and bank lending corruption. [ABSTRACT FROM AUTHOR]

Understanding tax avoidance becomes a matter of significant interest as it is not just a financial problem but also an organizational ethical and integrity issue. This paper investigates the influence of the board chair's early-life famine experience on corporate tax avoidance in China. We find a negative association between board chairs' famine experience and tax avoidance. Our channel tests confirm that the two perspectives of "ethical altruism" and "risk aversion" explain this negative association. Further, the effect of the famine experience on tax avoidance is more pronounced in firms whose board chairs had the famine experience in their early childhood or adolescent years, suggesting that experiences in the childhood and adolescent periods have a greater 'imprint' on human behavior. Our study fills a critical gap in tax research by directly linking board chair life experiences to corporate tax practices, suggesting that early-life experience is an important determinant of tax behavior. [ABSTRACT FROM AUTHOR]

This paper draws on the ethics of care to investigate how citizens grappled with ethical tensions in the mundane practice of grocery shopping at the height of the Covid-19 pandemic. We use this case to address the broader question of what it means 'to care' in the context of a crisis. Based on a qualitative longitudinal cross-country interview study, we find that the pandemic transformed ordinary shopping spaces into places fraught with a sense of fear and vulnerability. Being forced to face one's own vulnerability created an opportunity for individuals to relate to one another as significant others through a sense of "response-ability", or the capacity of people to respond to ethical demands through situated ethical reasoning. We argue for a practical ethos of care in which seemingly small decisions such as how often to go shopping and how much to buy of a particular product serve as a means to relate to both specified and generalized others—and through this, 'care with' society. Our study contributes to displacing the continuing prevalence of an abstract and prescriptive morality in consumption ethics with a situated and affective politics of care. This vocabulary seems better suited to reflect on the myriad of small and unheroic care acts in times of crisis and beyond. [ABSTRACT FROM AUTHOR]

This paper explores how pregnancy discrimination at work is perceived by both employers and pregnant employees. Using a public, qualitative dataset collected by the UK Equality and Human Rights Commission that offers perspectives from both employers and pregnant employees, we explore the unfair and unethical treatment of pregnant employees at work. Our findings show how pregnant workers are expected to conform with workplace systems that are treated as sacred. We suggest that employer valorization of the mythical figure of 'ideal worker' disadvantages pregnant workers. We observe how, even if this contravenes maternity protection laws, some employers self-justify discrimination against pregnant employees who they perceive to have transgressed 'appropriate' workplace behaviors as ethical and reasonable. To illuminate and conceptualize the notion of transgression, our analysis has led us to the ideas of philosopher Georges Bataille, specifically his reflections on how individuals who 'transgress' social norms are treated as taboo, as well as his metaphorical descriptions of people and practices as either sacred or profane. We theorize that pregnant workers who are treated as profane should be reclassified as sacred, opening up this idea for debate so as to disrupt long-standing patterns of discrimination. [ABSTRACT FROM AUTHOR]

How social problems are constructed within social partnerships has significant effects on the management, impact, and survival of those partnerships. To explore how social problems are constructed, we adopt a social-symbolic work perspective, which highlights the variety of forms of work involved in this process, how they interact, and the impact of context on that process. Empirically, we focus on two social partnerships in Turkey that both addressed gender inequality but constructed that problem in very different terms. Our study suggests that the differences in how they came to construct the problem of gender inequality in Turkey was tied to the qualities of two forms of social-symbolic work—relational work and practice work—in which they engaged: the partnership that constructed gender inequality as an embedded problem engaged in extensive relational work and deep practice work; in contrast, the partnership that constructed the problem as disembedded engaged in efficient relational work and shallow practice work. Further, we observed that the construction of the problem of gender inequality was tied to different outcomes: an embedded social construction of the problem was associated with holistic outcomes on a more limited scale; a disembedded construction of the problem was associated with simpler outcomes on a greater scale. The paper contributes to the literature on social partnerships by showing how social problems are constructed through partners' work and how this affects their impact and sustainability. It also extends the literature on social-symbolic work by highlighting the interplay of different forms of work in constructing social problems. Finally, it contributes to research on gender inequality and organizations by showing how the work of social partnerships can shape conceptions of gender inequality at the meso level. [ABSTRACT FROM AUTHOR]

This paper examines post-communist managerial ethics during the emergence and transition of charismatic leadership in two privately owned media holdings in Russia and Kyrgyzstan. These media holdings were bootstrapped in the 1990s and 2000s by people without management experience and connections. This paper argues that Weberian charismatic leadership was a necessary leadership style to start a private business for people without links to elite networks. However, once firms establish themselves on the market, charisma fades and yields itself to a legal-rational leadership style. In particular, the paper compares and contrasts the managerial ethics issues arising from the loyalty-based leader–follower relations in the charismatic leadership phase and the legal-rational phase of a firm's development and maturation. While the legal-rational phase brings positive changes to workload management and employees' rights for vacation and p/maternity leave, task delegation remains an unsolved issue. Ambiguous career advancement criteria of the legal-rational phase replace rapid career progression of junior and middle managers during the charismatic phase. By examining the dynamics of managerial ethics transformation, this study adds to the literature on post-communist leadership, management and governance. Recommendations are provided for privately owned firms on how to advance managerial ethics to attract and retain qualified talent. [ABSTRACT FROM AUTHOR]

This paper investigates the relationship that people with high functioning autism have with organizational temporality by considering this operationalization within the framework of humanistic management. To do so, it proposes an analysis based on seven propositions. Autism is a disorder that is still poorly understood and often linked to social depictions that are as unfounded as they are repulsive. It remains an unexplored area of study in the field of management sciences. Existing scholarship has established that people with autism have great difficulty finding and retaining employment. While it is well known that they have weak social skills, their difficulties in relation to time have only been studied in medical research, even though organizational temporality substantially shapes the functioning of teams. The operationalization of autistic temporality as a particular temporality within humanistic management allows for the development of a new conceptual framework based on a consideration of neuro-atypia. This paper begins with a presentation of the theoretical background. It then develops the theoretical model. Implications, limitations and directions for further studies are discussed before concluding. [ABSTRACT FROM AUTHOR]

There is an impressive literature on organizational capacities that enable specific types of performance, but no work has been done on whether such capabilities extend to an organizational capacity for trustworthiness (CFT). This paper introduces the notion of a capacity for trustworthiness (CFT) defined as the collective capability of the organization to produce positive signals of trustworthiness to stakeholders. The antecedents to the CFT are bundles of organization routines that enable the firm to manifest trustworthiness and balance attending to both financial and relational goals. The consequences of a high CFT are outcomes and behaviors that are congruent with pivotal stakeholder expectations and are, therefore, trust inducing. A process model is offered that outlines how an organization's routines and CFT change in response to feedback and pressure and increase or decrease stakeholders' trust. Implications for the management of stakeholder relations, trust repair, and the management of organizational systems are reviewed. [ABSTRACT FROM AUTHOR]

In recent decades, huge technological changes have opened up possibilities and potentials for new socio-technological forms of violence, violation and abuse, themselves intersectionally gendered, that form part of and extend offline intimate partner violence (IPV). Digital IPV (DIPV)—the use of digital technologies in and for IPV—takes many forms, including: cyberstalking, internet-based abuse, non-consensual intimate imagery, and reputation abuse. IPV is thus now in part digital, and digital and non-digital violence may merge and reinforce each other. At the same time, technological and other developments have wrought significant changes in the nature of work, such as the blurring of work/life boundaries and routine use of digital technologies. Building on feminist theory and research on violence, and previous research on the ethics of digitalisation, this paper examines the ethical challenges raised for business, workplaces, employers and management by digital IPV. This includes the ethical challenges arising from the complexity and variability of DIPV across work contexts, its harmful impacts on employees, productivity, and security, and the prospects for proactive ethical responses in workplace policy and practice for victim/survivors, perpetrators, colleagues, managers, and stakeholders. The paper concludes with contributions made and key issues for the future research agenda. [ABSTRACT FROM AUTHOR]

In this article, we conceptualize the under investigated and under theorized relationship between intimate partner violence (IPV) and business responsibility. As an urgent social issue, IPV—understood as abuse of power within the context of an intimate partner relationship, mainly perpetrated by men and involving a pattern of behavior—has been studied for decades in many disciplines. A less common yet vital research perspective is to examine IPV as it relates to the business and to ask how organizations should engage with IPV. In response to this question, we contribute a framework drawing from two distinctions in the business responsibility scholarship: the assumed role of the organization (responsibility to the firm/market; responsibility to the broader socio-political-economic environment); and the second focused on the approach to conceptualizing ethics (justice/fairness; ethics of care). Thus, we explicate four approaches to business responsibility and IPV, which serve the purposes of mapping three selected contributions, identifying limitations of these approaches, and opening up future research opportunities. [ABSTRACT FROM AUTHOR]

Intimate partner violence (IPV) is among society's most pernicious and impactful social issues, causing substantial harm to health and wellbeing, and impacting women's employability, work performance, and career opportunity. Organizations play a vital role in addressing IPV, yet, in contrast to other employee- and gender-related social issues, very little is known regarding corporate responses to IPV. IPV responsiveness is a specific demonstration of corporate social responsibility and is central to advancing gender equity in organizations. In this paper, we draw upon unique data on the IPV policies and practices of 191 Australian listed corporations between 2016 and 2019, that collectively employ around 1.5 M employees. Providing the first large-scale empirical analysis of corporate IPV policies and practices, we theorise that listed corporations' IPV responsiveness reflects institutional and stakeholder pressures which are multifaceted and central to corporate social responsibility. Our findings identify greater IPV responsiveness among larger corporations, as well as those corporations with higher proportions of women middle managers, greater financial resources, and more advanced employee consultation on gender issues. This paper concludes that there is a need for further research on corporate IPV responsiveness, to further illuminate corporate motivations, organizational support processes, and employee experiences. [ABSTRACT FROM AUTHOR]