This article offers some brief reflections on the relationship between culture and the potential development within the field of Corporate Social Responsibility in Mexico…
This article offers some brief reflections on the relationship between culture and the potential development within the field of Corporate Social Responsibility in Mexico. Thoughts expressed are necessarily subjective and set within the wider context of organisational communication and community relations in Mexico City. The focus is on the significance of open communication, participation and closer relationships with the Other.
In this chapter, we set out to demonstrate how organizational theory and analysis can benefit from the work of the distinguished philosopher Alasdair MacIntyre. In the first part of the chapter we show how MacIntyre's conception of how rival traditions may move towards reconciliation has the potential to resolve the relativist conclusions that bedevil organization theory. In the second part, we show how MacIntyre's ‘goods–virtues–practices–institutions’ general theory provides a framework for reconciling the fields of organization theory and organizational ethics. In the third part, we provide a worked example of these two strands to demonstrate the implications of MacIntyre's philosophy for organizational analysis. We conclude with a research agenda for a distinctively MacIntyrean organization theory.
The following chapter is aimed to explain what virtue ethics (VE) in business is, its philosophical background, its original themes, and new research opportunities. To this end, we will establish the distinctive elements of VE and its main sources and epistemological approaches. In particular, we will first describe VE in business based on Alasdair MacIntyre’s ethics and Modern VE in Business. Then, we will briefly show the Thomistic approach to VE in business and its main application to business theory. We will also consider a new epistemological proposal for VE in business in Positive Organizational Scholarship. Next, this chapter will explain briefly the original contributions VE in business makes to a theory of work and a common good theory of the firm. Finally, we will suggest new areas in which VE in business theory has not shown a significant outcome yet. Here, we will discuss new opportunities that VE authors might consider for research projects in new epistemological approaches, VE philosophers not yet studied in business ethics theory, spirituality-based theory (Jewish and Protestant mainly) and its connection with VE, and contemporary problems that firms are facing that can be enlighten from neo-Aristotelian philosophy.
This tribute is in memory of Professor David Campbell, who sadly died in June 2017. David was an influential and inspirational global researcher in accounting. This…
This tribute is in memory of Professor David Campbell, who sadly died in June 2017. David was an influential and inspirational global researcher in accounting. This tribute summarises his significant contribution to the discipline as well as providing insights into his career at Northumbria and Newcastle Universities.
The tribute provides a review of David’s research and his key publications in accounting. Specifically, his invaluable contribution to social and environmental accounting disclosure and related corporate accountability is highlighted.
David was a hugely popular personality in the accounting research discipline and he will be missed by colleagues and friends across the world. His insightful research, thinking and engaging personality led to enduring friendships and significant collaborative research publications. David was a great supporter of international conferences at which he actively encouraged and nurtured research by others around him.
David leaves a legacy of influential publications in accounting that have shaped the discipline and have helped develop solid foundations for rigorous future research in the area.
David’s research had significant practical implications with regard to the usefulness of voluntary accounting disclosure narrative to stakeholders. As well as highlighting the policy implications in relation to corporate disclosure, his work contributed to the debate concerning the accountability and ethics of organisations. Beyond research, David was also influential in professional accounting education as ACCA chief examiner for “Governance, Risk and Ethics”, embedding these issues into the curriculum.
The tribute highlights David’s global collaborative research friendships and their fruitful publications. He will be a huge loss to those people and others who knew him closely, as well as to the accounting community in general.
David enhanced the discipline as we know it and through his work will continue to shape the discipline in years to come. David had a love for research and for others whom he knew through it.
The chapter proposes that higher education researchers descriptively analyze and evaluate practices regarding university leadership and management through the lens of…
The chapter proposes that higher education researchers descriptively analyze and evaluate practices regarding university leadership and management through the lens of phronēsis (understood as “practical reasonableness”). It elaborates and develops an emerging orientation, coming from a range of social and organizational theorists, for a “philosophical” or “moral sociology” that derives neo-Aristotelian insights into agency and social practices.
This paper seeks to address a gap in the literature in that it explores community disclosures in annual reports examining annual reports for 5 UK FTSE 100 sectors between, 1974 and 2000.
The sample was bifurcated into types – those with higher public profile and those with lower public profile based on a measure of “proximity to end user”. Two approaches were adopted in the paper: longitudinal volumetric word count mean and frequency of disclosure by company.
The two approaches demonstrated that community disclosure was positively associated with public profile. The findings are consistent with reporting behaviour found in other categories of voluntary disclosure, where disclosure has been found to be associated with the presumed information demands of specific stakeholders. Additionally the research supported a legitimacy theory‐based explanation of cross‐sectional variability in community disclosures. Illustrative disclosures from a number of companies are also presented in the paper.
Further areas of research are suggested by these findings. In addition to articulating the potential value of examining community disclosure patterns in other contexts (e.g. in other sectors and other national situations), and in other media (e.g. internet studies), the findings in this study suggest that there may be value in exploring the ways in which voluntary disclosure responds to other external structural variables.
The contribution of this paper has been to show that a hitherto less‐analysed category of voluntary social disclosure (community disclosure) is cross‐sectionally responsive to the structural vulnerability of companies to issues associated with “general” social concern.
Within both Western and Eastern traditions of virtue ethics, there is a Doctrine of the Mean, suggesting that errors may lie either in excess or in deficiency. The need to avoid both excess and deficiency in the allocation of finite resources is a concern in many sorts of business decisions, some with ethical implications. One finite resource is the resource of attention, and ethical problems can arise from failures to attend to important things. Both Aristotle and classical Confucianism accept the importance of paying attention to circumstances rather than following fixed rules or blindly maximising value. For organisations to give appropriate attention to different things requires suitable intra-organisational reporting and communication. Then there is still need for awareness that resources are finite, and for activity that is sustainable, highlighting the related idea of harmony, especially salient in the Confucian tradition.