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A collection of essays by a social economist seeking to balance economics as a science of means with the values deemed necessary to man′s finding the good life and society enduring as a civilized instrumentality. Looks for authority to great men of the past and to today′s moral philosopher: man is an ethical animal. The 13 essays are: 1. Evolutionary Economics: The End of It All? which challenges the view that Darwinism destroyed belief in a universe of purpose and design; 2. Schmoller′s Political Economy: Its Psychic, Moral and Legal Foundations, which centres on the belief that time‐honoured ethical values prevail in an economy formed by ties of common sentiment, ideas, customs and laws; 3. Adam Smith by Gustav von Schmoller – Schmoller rejects Smith′s natural law and sees him as simply spreading the message of Calvinism; 4. Pierre‐Joseph Proudhon, Socialist – Karl Marx, Communist: A Comparison; 5. Marxism and the Instauration of Man, which raises the question for Marx: is the flowering of the new man in Communist society the ultimate end to the dialectical movement of history?; 6. Ethical Progress and Economic Growth in Western Civilization; 7. Ethical Principles in American Society: An Appraisal; 8. The Ugent Need for a Consensus on Moral Values, which focuses on the real dangers inherent in there being no consensus on moral values; 9. Human Resources and the Good Society – man is not to be treated as an economic resource; man′s moral and material wellbeing is the goal; 10. The Social Economist on the Modern Dilemma: Ethical Dwarfs and Nuclear Giants, which argues that it is imperative to distinguish good from evil and to act accordingly: existentialism, situation ethics and evolutionary ethics savour of nihilism; 11. Ethical Principles: The Economist′s Quandary, which is the difficulty of balancing the claims of disinterested science and of the urge to better the human condition; 12. The Role of Government in the Advancement of Cultural Values, which discusses censorship and the funding of art against the background of the US Helms Amendment; 13. Man at the Crossroads draws earlier themes together; the author makes the case for rejecting determinism and the “operant conditioning” of the Skinner school in favour of the moral progress of autonomous man through adherence to traditional ethical values.

We revisit the problem of redesigning the Master in Business Administration (MBA) program, curriculum, and pedagogy, focusing on understanding and seeking to tame its “wicked problems,” as an intrinsic part and challenge of the MBA program venture, and to render it more realistic and relevant to address major problems and their consequences. We briefly review the theory of wicked problems and methods of dealing with their consequences from multiple perspectives. Most characterization of problems classifies them as simple (problems that have known formulations and solutions), complex (where formulations are known but not their resolutions), unstructured problems (where formulations are unknown, but solutions are estimated), and “wicked” (where both problem formulations and their resolutions are unknown but eventually partially tamable). Uncertainty, unpredictability, randomness, and ambiguity increase from simple to complex to unstructured to wicked problems. A redesigned MBA program should therefore address them effectively through the four semesters in two years. Most of these problems are real and affect life and economies, and hence, business schools cannot but incorporate them into their critical, ethical, and moral thinking.

Ethical consumption exemplifies thinking locally and acting globally, and the political economy in which it exists makes its ethics problematic. This chapter uses ecotourism to illustrate two aspects of thinking locally in ethical consumption. One is the local institutions and practices that this form of consumption reflects, embodied in the Western commercial capitalism that provides what Westerners consume ethically. Ethical consumption extends the reach of that local capital and its logic. The second is the local understandings and values it reflects, embodied in the desires of ethical consumers and met by commodity producers and the institutions that influence them. Ethical consumption does not, however, only impose local institutions and values globally; but it also shapes local consumers, by portraying individual market choice as an appropriate vehicle for bringing about an ethical world, thereby diverting attention from other sorts of ethical action.

“The unexamined life is not worth living,” said Socrates. That is, without critically inquiring into the knowledge of life, which is well-being and valuable, life is not worth living. Critical thinking questions existing theories and their unexamined and obsessive assumptions and generalizations, constraints, and the so-called “best” practices of the prevailing system of management and tries to replace them with more valid assumptions and generalizations that uphold the dignity, uniqueness, and inalienable rights of every individual and the community. In our diverse and pluralistic cultural environment, the promise of a truly generative dialogue among occidental (western) and oriental (eastern) cultures and civilizations holds great hope for the future. Critical thinking can facilitate this dialogue such that all of us have a meaningful place in this universe. In this chapter, we explore introductory working definitions of critical thinking so that we can early enough understand its demanding domains, moral calls, and ramifications in its current critical applications. Specifically, in Part I, we examine the structured layers of our thinking and reasoning to dismantle them progressively, and in Part II, in support of our claims, we explore complexity and chaos theories as a new resource for critical thinking.

The purpose of this study is to identify how ethical stances can be used to develop a frame set in the design of a web-based decision support system (DSS) for ethical decision-making and to test both the efficacy of these frames and the potential of such a tool for individuals and groups in both leadership development situations and organisational practice. Unethical behaviour by executives is a frequently cited reason for erosion of trust with other stakeholders.

Utilising action research, by choosing ethics frames such as heuristics, a web-based ethics DSS designed to enable users to explore ethical issues from multiple perspectives was constructed and this was beta-tested with a major UK bank and a global oil company.

In orchestrating constant revisions of the ethics frames in the tool, learning from each research cycle was identified, a new form of action research, a design action research, which emphasises the importance of collaboration in the design of such decision-making tools, was offered and the tool for management development and other applications was successfully beta-tested.

It was demonstrated to management developers how web-based systems might be designed by non-information technology professionals; the framing literature was added by demonstrating the value of engaging in dialogue about ethical issues of concern to managers and their organisations and thus improving decision-making; and additions were made to the literature on ethics and Information systems (IS) and contribution toward action research in the fields of IS and ethics was done.

This paper seeks to propose that approaching forensic practice from the vantage point of human dignity and its associated values can alert clinicians to a broader range of ethical issues than reliance on codes of ethics. The paper aims to present a practical framework for ethical reasoning based on this approach and to demonstrate its application using examples drawn from forensic practice.

Three case vignettes are used to demonstrate how the ethical framework can be used as a heuristic device to encourage practitioners to be alert to genuine, although often subtle, ethical problems and to think beyond the confines of ethical codes.

The ethical framework outlined in this paper can alert clinicians to a broader range of ethical issues than those flagged by codes of ethics and encourage them to think about the contribution of systemic, as well as individual variables, to ethical problems.

Enriching ethical codes with the concept of dignity and human rights can assist clinicians to detect ethical issues in their daily practice and improve their ethical reasoning and decision making.

Relatively few articles address ethical issues in a forensic mental health context and those that do focus on specific issues rather than the process of ethical decision making. This paper provides forensic clinicians with a practical framework that can assist them to recognize ethical problems and make considered decisions about them.

The 170-year-old Master in Business Administration (MBA) program is becoming obsolete and inefficient to address today's real-world problems, and is facing mounting criticism from business scholars, management deans, and academic scholars alike. Reviewing major criticisms, this chapter suggests a new design for the MBA program that will not only address the criticisms but also accept a paradigm shift that will spearhead it in coming decades. The redesigned MBA “structure” proposes a four-semester full-time program, during which each semester delves into deeper marketplace problems of increasing complexity (i.e., from simple to complex to unstructured to wicked problems) and deals with these problems with new levels of critical thinking skills and ethical reasoning processes tempered by corresponding entrepreneurial knowledge, skills, and values. The “content” of the redesigned program is anchored around five major themes of business learning: namely, intrinsic motivation management, creativity and innovation management, productivity management, revenue management, and eco-sustainability management, each geared to generate professional entrepreneurial knowledge, and skills and values urgently needed today. Numerous beneficial features of this newly redesigned integrated business management program (MBA) are also discussed.

This paper aims to identify ethical challenges of using artificial intelligence (AI)-based accounting systems for decision-making and discusses its findings based on Rest's four-component model of antecedents for ethical decision-making. This study derives implications for accounting and auditing scholars and practitioners.

This research is rooted in the hermeneutics tradition of interpretative accounting research, in which the reader and the texts engage in a form of dialogue. To substantiate this dialogue, the authors conduct a theoretically informed, narrative (semi-systematic) literature review spanning the years 2015–2020. This review's narrative is driven by the depicted contexts and the accounting/auditing practices found in selected articles are used as sample instead of the research or methods.

In the thematic coding of the selected papers the authors identify five major ethical challenges of AI-based decision-making in accounting: objectivity, privacy, transparency, accountability and trustworthiness. Using Rest's component model of antecedents for ethical decision-making as a stable framework for our structure, the authors critically discuss the challenges and their relevance for a future human–machine collaboration within varying agency between humans and AI.

This paper contributes to the literature on accounting as a subjectivising as well as mediating practice in a socio-material context. It does so by providing a solid base of arguments that AI alone, despite its enabling and mediating role in accounting, cannot make ethical accounting decisions because it lacks the necessary preconditions in terms of Rest's model of antecedents. What is more, as AI is bound to pre-set goals and subjected to human made conditions despite its autonomous learning and adaptive practices, it lacks true agency. As a consequence, accountability needs to be shared between humans and AI. The authors suggest that related governance as well as internal and external auditing processes need to be adapted in terms of skills and awareness to ensure an ethical AI-based decision-making.

This paper aims to present an overview of the various ethical, societal and critical issues that micro- and nanotechnology-based small, energy self-sufficient sensor systems raise in different selected application fields. An ethical approach on the development of these technologies was taken in a very large international, multitechnological European project. The authors approach and methodology are presented in the paper and, based on this review, the authors propose general principles for this kind of work.

The authors’ approach is based on a great amount of experience working together in multi-disciplinary teams. Ethical issues have usually been handled in the authors’ work to some degree. In this project, the authors had the opportunity to emphasise the human view in technological development, utilise the authors’ experience from previous work and customise the authors’ approach to this particular case. In short, the authors created a wide set of application scenarios with technical and application field experts in the authors’ research project. The scenarios were evaluated with external application field experts, potential consumer users and ethics experts.

Based on the authors’ experiences in this project and in previous work, the authors suggest a preliminary model for construction activity within technology development projects. The authors call this model the Human-Driven Design approach, and Ethics by Design as a more focussed sub-set of this approach. As all enabling technologies have both positive and negative usage possibilities, and so-called ethical assessment tends to focus on negative consequences, there are doubts from some stakeholders about including ethical perspectives in a technology development project.

The authors argue that the ethical perspective would be more influential if it were to provide a more positive and constructive contribution to the development of technology. The main findings related to the ethical challenges based on the actual work done in this project were the following: the main user concerns were in relation to access to information, digital division and the necessity of all the proposed measurements; the ethics experts highlighted the main ethical issues as privacy, autonomy, user control, freedom, medicalisation and human existence.

Various technology assessment models and ethical approaches for technological development have been developed and performed for a long time, and recently, a new approach called Responsible Research and Innovation has been introduced. The authors’ intention is to give a concrete example for further development as a part of the development of this approach.

The authors’ study in this particular case covers various consumer application possibilities for small sensor systems. The application fields studied include health, well-being, safety, sustainability and empathic user interfaces. The authors believe that the ethical challenges identified are valuable to other researchers and practitioners who are studying and developing sensor-based solutions in similar fields.

The authors’ study covers various consumer application possibilities of small sensor systems. The studied application fields include health, well-being, safety, sustainability and empathic user interfaces. The findings are valuable to other researchers and practitioners who are studying and developing sensor-based solutions to similar fields.