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Business schools offer a unique window into the making of corporate morals since they bring together future executives at formative moments in their professional lives. This paper relies on an analysis of faculty’s teaching tasks at the Harvard Business School to better understand the making of corporate morals. More specifically, it builds on a coding of teaching notes used by faculty members to highlight the importance of silence in promoting a form of moral relativism. This moral relativism constitutes, I argue, a powerful ideology – one that primes business leaders not to vilify any moral stand. In such a context, almost anything can be labeled “moral” and few behaviors can be deemed “immoral.”

Using experimental scenarios, the current study suggest that the management accountants’ professional attributes social obligation, professional autonomy, professional affiliation, and professional dedication are associated with three ethical rationales that have been identified as playing important roles in ethical judgment, the perception of the ethicality of an action; moral equity, contractualism, and relativism. Understanding these issues will assist in determining the management accounting professional attributes that should be fostered in encouraging the ethical judgments of management accountants since research indicates that the moral equity and contractualism rationales are consistent with individuals at the post-conventional stage of ethical development and more ethical judgments while the relativism rationale is consistent with the conventional stage of moral development and less ethical judgments.

The aim of this chapter is to outline the research methodology for the study. Section 3.2 will discuss how a positive stakeholder theory can be formulated against the contrasting philosophies of moral universals and moral relativism. The aim of this section is to explain how stakeholder claims such as employee health and safety and environmental protection represent moral universals (fundamental ethical norms) and how differences in their perceived importance have less to do with claims of moral relativism and more to do with economic and social advancement, which can thwart the fulfilment of stakeholder objectives. The conflicting philosophies can hinder a normative approach to stakeholder theory in an international context and highlight the importance of a positive theory of the firm that can explain and predict stakeholder development in different contexts.

Plastic pollution is a widespread problem around the world. However, the problem is more severe and ever increasing in developing countries. The literature suggests that the majority of the work and the solutions that have been proposed to address plastic littering have been undertaken in developed countries. Thus, there is a need to explore the problem in developing countries to better understand the issue and to develop context-specific solutions. We explored the norms perspective using ‘The Focus Theory of Normative Conduct’, individual ethical position and place attachment factors. Interviews were conducted in Pakistan with 16 people who were recently at a beach at which there was a large amount of plastic litter. Results showed that people are influenced by the pro-littering social norms of their friends and neighbours. However, people with strong anti-littering personal norms are not influenced by pro-littering social norms. We also found that people have varying moral position, and their lack of attachment with the public place also influences their littering behaviour. Moreover, people believe that other people litter due to lack of education and awareness, lack of garbage bins and a general level of carelessness. Future research needs to focus on activating an individual's idealist moral position and an individuals' attachment with the place to enhance the activation of anti-littering personal norms which will help reduce littering behaviour. Further still, government needs to set up campaigns at public places to create awareness among people about the impact of littering, and government also needs to improve the effectiveness and efficiency of waste management. Businesses can also play a role by providing waste bins which may be used as a source of promoting their support for reducing litter.

This chapter explores the role of ethics in shaping, underpinning and sustaining authentic leadership. Viewing ethics as a system of moral principles that govern individual behaviour and conduct, Mould discusses the basis of ethics for authentic leadership, recognising that it has multiple overlapping and conflicting sources. Recognising the multiple ‘moral’ pressures and dilemmas that leaders face, Mould asks how they can construct and live by coherent ethics in a globally minded, interconnected, culturally diverse and often incoherent world. He suggests tools that may assist in searching for ethics that support authentic leadership. The author concludes that examining the interplay between ethics and leadership practices challenges theories of authentic leadership.

A multidimensional understanding of human nature based on biology can provide a very useful framework of analysis and bring some understanding and coherence to the very fragmented perspectives within moral, political, and legal philosophy. A useful four-part framework of analysis can be based on the evolution of the brain as described by Paul MacLean (1973, 1990) and Sir John Eccles (1989). A similar pattern of development of our mental and moral capacities through experience in childhood was also described by Jean Piaget (Inhelder & Piaget, 1958) and Lawrence Kohlberg (1981). This multidimensional understanding of human nature considers the individual, social, rational, and metaphysical perspectives. Because this four-part multidimensional understanding of human nature is based on a naturalized epistemology related to the development of our mental capacities in both evolution and through experience, this pattern can be seen across a wide variety of disciplines. Medical ethics, US constitutional democracy, and legal philosophy will be used as examples of the usefulness of this multidimensional understanding of human nature.

When someone’s actions deviate from the social norms of the majority, those actions may be used as the basis for criminal charges against the person, even when the person’s actions are considered innocent within his or her culture. This chapter examines the evidence that can be presented on behalf of a person wishing to invoke a cultural defense, and the author also shares her own experiences in utilizing the defense as an attorney. Cultural defenses can be effective; however, there are arguments both for and against its use. Also explained are processes of pretrial litigation, qualifying an expert witness, trial, sentencing, and appeals.

This chapter introduces the aims, objectives and potential outreach of the handbook. The handbook is both a quest for insights from leadership theory and practice in the contemporary world and a manifesto for leadership training through a value-based approach to authenticity. Contributors in this handbook do not belong to the orthodox authentic leadership community. They offer varied, provocative views and personal case studies of leadership. Some endorse aspects of the concept of authentic leadership while developing new understanding of authenticity, others suggest that it is flawed; others offer fresh, challenging, leadership insights. The chapter concludes with a brief introduction to all chapters in the handbook.

Critical ethnography first emerged as a distinctive research approach in education studies in the late 1960s (Anderson, 1989, p. 250). It has now achieved a degree of respectability and has taken its place as part of the qualitative tradition in universities (Jordan & Yeomans, 1995, p. 399). Critical ethnography reflects what Geertz (1983) identified as a ‘blurring of genres’. As the name suggests, it is marked by a confluence of interpretivist field studies and critical streams of thought (Goodman, 1998, p. 51). These converging streams, arising from a variety of sources and pushed along by the currents of Marxist, neo-Marxist and feminist social theory, swirl together into a dynamically enriched mixture of the methods and theories of anthropology, sociology and education. Not surprisingly the streams formed in different parts of the globe, while composed of all of the elements just named, are configured slightly differently. As Priyadharshini (2003, p. 421) recently noted in comparing British and American strands of educational ethnography, the Western side of the Atlantic is marked by a much stronger tradition of educational anthropology than in the UK. And these differences make a difference.