Search results

As the economy re-shapes, so too must the modern organization and its governance. We examine corporate governance codes and their limits in predicting an executive’s performance. We look at the Code of Professional Practice of executive search consultants, the in-built factors that have prevented the sector from becoming a qualified profession, and how to move beyond them. We examine how sustainability is migrating to the heart of modern governance, and present eight reasons to change existing codes and a call for tolerant governance. Mining engineer Henri Fayol is considered the founder of corporate governance. Despite dramatic changes in management during the past 100 years, much of his theory still holds. We take a tour of Fayol’s thinking, how management has evolved, and examine the unstructured shape of things to come: an organic architecture, an emphasis on knowledge capital and an agile leadership culture. We conclude with “change ability” – an evolutionary leap for the chair, CFO, supervisory board and organizations as a whole. The executive search profession finally comes under a harsh spotlight. What’s next for the profession, in light of digitization, its representation on boards, its effect on diversity? And why do executive search firms need to walk the sustainability talk in the way they seek and position leaders?

An earlier form of this chapter by the author was published in Dutch in “Bestemming Boardroom: over zoeken en gevonden worden” (Boom, Amsterdam, 2018).

The widespread usage of artificial intelligence (AI) is prompting a number of ethical issues, including those involving concerns for fairness, surveillance, transparency, neutrality and human rights. The purpose of this manuscript is to explore possibility of developing cognitive morality in AI systems.

This is explorative research. The manuscript investigates the likelihood of cognitive moral development in AI systems as well as potential pathways for such development. Concurrently, it proposes a novel idea for the characterization and development of ethically conscious and artificially intelligent robotic machines.

This manuscript explores the possibility of categorizing AI machines according to the level of cognitive morality they embody, and while doing so, it makes use of Lawrence Kohlberg's study related to cognitive moral development in humans. The manuscript further suggests that by providing appropriate inputs to AI machines in accordance with the proposed concept, humans may assist in the development of an ideal AI creature that would be morally more responsible and act as moral agents, capable of meeting the demands of morality.

This manuscript has some restrictions because it focuses exclusively on Kohlberg's perspective. This theory is not flawless. Carol Gilligan, one of Kohlberg's former doctoral students, said that Kohlberg's proposal was unfair and sexist because it didn't take into account the views and experiences of women. Even if one follows the law, they may still be engaging in immoral behaviour, as Kohlberg argues, because laws and social norms are not perfect. This study makes it easier for future research in the field to look at how the ideas of people like Joao Freire and Carl Rogers can be used in AI systems.

It is an original research that derives inspiration from the cognitive moral development theory of American Professor named Lawrence Kohlberg. The authors present a fresh way of thinking about how to classify AI systems, which should make it easier to give robots cognitive morality.

The purpose of this paper is to shed light on and introduce the ethics of earnings management (EM) to researchers and students in the academic community in light of Kohlberg’s theory.

The paper contextualises and analyses the relevant literature to provide insights around the key concepts of the issue of ethics of EM. Therefore, theoretical approach has been adopted by reviewing the literature using a descriptive method. The study suggests relevance of the theory of moral development and reasoning by Kohlberg (1969) as an approach in the process of exploring the background and the reasons behind ethics of managers regarding EM. This theory helps to explain how individuals demonstrate and justify a sense of right or wrong. Thus, the paper is a literature review concluded with a proposed conceptual framework.

The paper provides conceptual insights about the ethics of EM, and it proposes a link between manager’s ethics regarding the phenomenon of EM and the framework of moral reasoning theory by Kohlberg (1969).

The importance and implications of Kohlberg’s theory, in terms of EM, resides within the fact that the theory is concerned with questions about how one ought to act – being as it acknowledges the well-known ethical theories. The work of Kohlberg can be classified as a descriptive analysis to the extent that it attempts to describe individuals’ moral development. This integration of normative and descriptive ethics, in turn, enables the theory to be used to explore managers’ moral reasoning in a more helpful way.

Lawrence Kohlberg's (1969) concept of cognitive moral development (CMD) has been one of the most investigated constructs in the field of social psychology, with over one thousand studies reported investigating this construct in only two decades of research. However, what is the relationship of this theoretical construct to actual decision making and behavior? Blasi (1980, p. 4) opined for the criticality of moral judgement research to both ethical decision making and ethical inquiry, stating that “without judgement, an action, no matter how beneficial, would not be moral.” Relating Kohlberg's model to business decision making and behavior has been central to the building of theoretical frameworks of the ethical decision making process engaged in by individuals. The models of this process proposed by Trevino and Youngblood (1990), Trevino (1986), Bommer, Gratto, Gravender, and Tuttle (1987), Ferrell and Gresham (1985), Ferrell, Gresham, and Fraedrich (1989), Swinyard, DeLong, and Cheng (1989), and Jones (1991) all contained cognitive moral development as a factor in their respective models of ethical decision making.

Because ethical decisions about what is fair or just are at the heart of most controversial issues in the public sphere, understanding how high school seniors reason ethically about conflicting democratic values is important. Teachers and teacher educators would be assisted in leading discussions if they know the ethical frameworks most often used by students and how the facilitator might encourage consideration of alternative ethical viewpoints. By creating a professional community of practice between four U.S. government teachers, a university researcher, and a political science professor, we asked high school seniors to discuss their position relative to the Supreme Court decision in Texas v. Johnson (1989), which upheld flag burning as an expression of free speech. We were curious to know what ethical frameworks students used in wrestling with the value conflict in freedom of expression. We found all students used Lawrence Kohlberg’s (1976) ethic of justice framework almost exclusively and reasoned primarily in stages four and five on Kohlberg’s hierarchy.

Cognitive moral development, often referred to as moral reasoning, stems from the field of cognitive developmental psychology and moral psychology. Early work done by Jean Piaget studying the cognitive abilities of children to make moral judgments as they grow and mature created the foundation for the later work of Lawrence Kohlberg and James Rest in studying the moral reasoning abilities of adults. Thus, moral reasoning refers to the cognitive process of how a person reasons about ethical situations. This chapter will present the evolution of the use and validity of cognitive moral development/moral reasoning in determining how individuals resolve ethical or moral dilemmas. Further, more recent models and potential measurement of moral reasoning and ethical decision-making including our intuition and emotions will be discussed and suggestions regarding directions for developing methods to measure such cognitive and emotional (or intuitive) means by which individuals make difficult moral choices will be discussed.

Considers past research undertaken in the area of adult moral and ethics education, in order to establish whether moral judgement and ethical behaviour can be learnt by adults through an education experience. Also seeks to identify those education media which best facilitate learning of good moral behaviour and ethical judgement. Concludes that research to date has not adequately proved the widely assumed link between teaching and learning of moral judgement and ethical behaviour. This link is important, particularly when education is perceived by many to be the best means of developing good moral judgement and ethical behaviour in the modern business environment. Raises a number of additional issues related to the topic and suggests several areas of future research opportunity.

The purpose of this research paper is to examine the early stages of a research project aimed at evaluating the pedagogic effectiveness of a teaching module in computing ethics.

Scores of students' cognitive capabilities to make moral judgements were measured before and after they had taken the module by means of the “Defining Issues Test” (DIT). This is a standard test of students' capability to make moral judgement based on the work of Lawrence Kohlberg. Interviews were then used to help understand the results of the test.

Results revealed low mean scores of post‐conventional (P Score) thinking skills and wide variation in overall scores of capability for moral judgement. Interviews with the students about the course and the test revealed the importance of understanding students' beliefs about the importance of ethics in interpreting the results.

Difficulties in matching “before and after” results for each subject limited the sample size in what was an early step in the overall research project.

The results point towards the importance of addressing students' own understanding of the importance of ethics when teaching computing ethics.

The paper reveals some of the limitations of tests of capabilities for moral judgement which rely on strongly individualistic notions of ethics. It enables a new appreciation to be made of the strengths and weaknesses of assessing student moral development in higher education in terms of cognitive factors.

This paper aims to provide a new methodological approach by applying Neo-Kohlbergian considerations in historical context to an analysis of the late speaker of Deutsche Bank Dr Alfred Herrhausen’s moral reasoning process.

A wide range of methods is used, including analyzing Herrhausen interviews, biographies, speeches, statements and further written material, as well as interviews of his contemporaries conducted by this researcher to derive the most accurate posthumous depiction of Herrhausen’s moral reasoning.

The study reveals that Herrhausen was indeed a person of significant moral character when judged by his activist stance on several highly salient global issues.

The thought construct Kohlbergian scholars have been providing is deeply imbedded in a tradition of continental philosophy. While the underlying philosophy in Kohlberg’s cognitive moral development model provides much more than is often considered when used in the field of business ethics, discourse ethicists still consider Kohlberg’s ideas a cornerstone of their philosophical ventures.

Herrhausen has become an iconic figure in Germany, often used by politicians as an aspirational standard and corrective to the current management elites’ mishaps. Internationally, he played an important role as a global manager on the political stage by arguing for a Chapter 11 solution for highly indebted countries during the late 1980s.

Much criticism has been levelled at the accountancy profession, ranging from the failure of accounting documents to reveal a more accurate reflection of the financial well‐being/ill health of organizations and the collusion of accountants in the preparation and validation of those documents, to the failure of the accountancy profession satisfactorily to take account of the public interest in the determination of the future of accounting and auditing practice. At the heart of these issues is the moral base of the profession and accounting practice, a base which displays contradictory values at a normative level, while at an empirical level the evidence appears to be less ambiguous. Contends that accounting practice cannot be isolated from broader social practices; rather it is shaped by, but also helps sustain, wider social, economic and political developments. Begins with a consideration of Kohlberg′s framework of moral reasoning and then links it to the additional dimension of individualism. Concludes that, while accounting reflects the prevailing values of modernity, it is inadequate to excuse its moral base on this ground.