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Article
Publication date: 7 March 2016

Cameron Sabadoz and Lindsay McShane

The purpose of this paper is to bring the concept of “meeting the gaze of the other” into conversation with the organizational accountability literature. This is done by…

Abstract

Purpose

The purpose of this paper is to bring the concept of “meeting the gaze of the other” into conversation with the organizational accountability literature. This is done by integrating “the gaze” phenomenon with Darwall’s (2006) distinction between de jure and de facto authority. In the context of accountability, only de jure accountability entails meeting the gaze of the stakeholder, in that it requires organizations to grant stakeholders the moral authority to hold them to account. Drawing on this work, this paper aims to critically examine the distinction between de jure and de facto in current organizational accountability theorizing and in practice.

Design/methodology/approach

A content analysis of the “letters to the stakeholders” from the Global 100 firms’ accountability/social responsibility reports. Specifically, this paper examines the frequency with which leading companies acknowledge de facto vs de jure accountability, the nature of these statements and toward which stakeholder group they are directed.

Findings

Most firms acknowledge de facto accountability, but few grant de jure standing, making it more likely that firms will ignore claimants they prefer not to morally engage. De jure relationships that are acknowledged tend to be restricted to certain stakeholders such as employees, customers and shareholders. In addition, there are differences in the granting of de jure accountability across industry sectors.

Social implications

This work highlights the importance of acknowledging de jure accountability when engaging with stakeholders, and importantly, it highlights how to integrate consideration for de jure accountability into theorizing on organizational accountability. This analysis suggests that acknowledging de jure accountability vis-a-vis stakeholders can lead to more positive ethical decision-making and stronger relationships. Organizations are encouraged to strengthen their ethical decision-making by granting moral standing to their stakeholders.

Originality/value

Organizational accountability is typically treated as a single construct, yet de jure accountability (vs simply de facto accountability) has been linked to particularly powerful moral effects. This paper examines the critical distinction between de facto and de jure accountability. It makes a compelling case for the importance of acknowledging the gaze of organizational stakeholders.

Details

Social Responsibility Journal, vol. 12 no. 1
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 2 April 2019

Melvin Prince, Attila N. Yaprak and Dayananda Palihawadana

This paper aims to develop a model that explains the moral bases of consumer ethnocentrism and consumer cosmopolitanism as purchase dispositions. The authors build their…

Abstract

Purpose

This paper aims to develop a model that explains the moral bases of consumer ethnocentrism and consumer cosmopolitanism as purchase dispositions. The authors build their work on moral foundations theory and the social theories of Emile Durkheim.

Design/methodology/approach

Theory-building from general theories of motivation is grounded in cultural norms, and empirical research is conducted to test theoretical propositions.

Findings

The focus is on the theoretical implications of binding or individualism morals of consumers within social groups. Consequently, variables in the model relate to ethical themes of community, autonomy and divinity. This theory posits that, for a variety of considerations, loyalty has a direct and positive effect on consumer ethnocentrism and on consumer cosmopolitanism. Serendipitously, other moral foundations have negative effects. The authors theorize that negative relationships exist between authority and consumer cosmopolitanism, and between sanctity and consumer ethnocentrism. This model also illustrates that consumer ethnocentrism positively predisposes favorable domestic product judgments.

Research limitations/implications

New ethical factors in consumer dispositions affecting product purchase decisions are explored. Hypotheses can be empirically replicated and moderated in future research.

Practical implications

Marketers can use the variables of personal values, moral foundations and gender role identity to fashion marketing communications and to target selective consumer segments.

Social implications

The persuasion process of social marketing will be enhanced by understanding relevant motives.

Originality/value

The use of the fine-grained moral foundation antecedents to predict consumer predispositions of ethnocentrism and cosmopolitanism is without precedent.

Details

Journal of Consumer Marketing, vol. 36 no. 3
Type: Research Article
ISSN: 0736-3761

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Book part
Publication date: 16 September 2014

Sarah A. Tobin

This paper uses the case of Islamic banking in Amman, Jordan, to assess the wide moral range of expectations, levels of satisfaction, and means of evaluating banks’ “Islamicness.”

Abstract

Purpose

This paper uses the case of Islamic banking in Amman, Jordan, to assess the wide moral range of expectations, levels of satisfaction, and means of evaluating banks’ “Islamicness.”

Design/methodology/approach

The information is gathered from interviews conducted during over 21 months of ethnographic research and one month in participant observation and research access as an intern at the Middle East Islamic Bank (MEIB) in Amman, Jordan.

Findings

I found three modes for evaluating “Islamicness” when actors decide whether or not to become customers of Islamic banks.

Research implications

These modes demonstrate that Islamic banking is no longer the cultural protectionism of a relatively homogeneous community of Muslims. Rather it is a fraught and tense field for actors’ debates about types of moralities in the markets and modes of moral assessments of “Islamicness.”

Originality/value

The amplification of the individual and individual choice and authority in the moral assessments of Islamic banking may ultimately serve to unseat prior dichotomous theoretical framings of morality’s presence or absence as “Islamic” or “not Islamic” and “good” and “bad.” By unleashing to individuals the construction of morality in the markets, moral rights and wrongs, and moral evaluations, fragmentation of moral consensus in market practices will occur.

Details

Production, Consumption, Business and the Economy: Structural Ideals and Moral Realities
Type: Book
ISBN: 978-1-78441-055-1

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Article
Publication date: 1 March 1991

Spencer J. Maxcy and Stephen J. Caldas

An increasingly popular argument proposes that the problems inpublic schooling may be solved through stronger, more morallyimaginative leadership. School administrators…

Abstract

An increasingly popular argument proposes that the problems in public schooling may be solved through stronger, more morally imaginative leadership. School administrators ought to set forth a vision growing out of this moral responsibility, and may be trained to utilise moral imagination in directing teachers and students towards certain moral visions. A critique of the argument is presented and alternative (and conflicting) meanings of “moral imagination” surveyed. Four models of moral imagination are located: as discovery; as moral authority; as faculty of mind, and as super science. It is argued that each of these conceptions has inherent difficulties. The logical relationship of these views is explored. The notion of “school leadership” is traced in the literature as it has been attached to “moral imagination”. The work of W. Greenfield is examined and a philosophy of school administration, with certain assumptions, regarding values and authority, that reveal key difficulties for the unfettered use of “moral imagination” in school administration, is found. It is concluded that “moral imagination” ought to be replaced with “critical imagination”, coupled with “democratic value deliberation” and by so doing a richer leadership will result, leading to the empowerment of teachers and a fuller serving of the public good.

Details

Journal of Educational Administration, vol. 29 no. 3
Type: Research Article
ISSN: 0957-8234

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Article
Publication date: 1 March 1992

John Conway O'Brien

A collection of essays by a social economist seeking to balanceeconomics as a science of means with the values deemed necessary toman′s finding the good life and society…

Abstract

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.

Details

International Journal of Social Economics, vol. 19 no. 3/4/5
Type: Research Article
ISSN: 0306-8293

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Article
Publication date: 11 July 2016

Christine M McDermott and Monica K Miller

The purpose of this paper is to explore the relationships between moral disengagement, individual differences (i.e. need for cognition (NFC), faith in intuition, legal…

Abstract

Purpose

The purpose of this paper is to explore the relationships between moral disengagement, individual differences (i.e. need for cognition (NFC), faith in intuition, legal authoritarianism) and responses to vigilantism.

Design/methodology/approach

US university students were surveyed.

Findings

NFC reduced support for vigilante justice while legal authoritarianism increased support for vigilante justice. Both relationships are mediated by moral disengagement, which also increases support for vigilante justice.

Research limitations/implications

The present study provides a starting point for further research on individual differences and responses to vigilantism.

Practical implications

Results expand on the understanding of the function of individual differences in a morally charged decision-making task. Content has implications for academics and legal practitioners.

Originality/value

Vigilante justice is embedded within American culture. However, vigilantism is currently illegal, and recent instances of what might be considered vigilante justice (e.g. George Zimmerman, David Barajas) have highlighted the controversy surrounding such extralegal violence. Little research has focussed on the moral quandary posed by vigilantism.

Details

Journal of Aggression, Conflict and Peace Research, vol. 8 no. 3
Type: Research Article
ISSN: 1759-6599

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Book part
Publication date: 19 September 2012

Asta Cekaite

Purpose – Within the growing field of interactional research on children's interactions, the present study explores how social and moral order are established through…

Abstract

Purpose – Within the growing field of interactional research on children's interactions, the present study explores how social and moral order are established through embodied practices in a multilingual kindergarten classroom. It explores the interactions of immigrant children (with very limited knowledge of Swedish as a second language) and the systematic formats of teachers’ questions employed during children's disputes and tattling (children's reports of peer group conflicts and accusations of untoward behaviour).

Methodology – The study is based on a video-ethnography (50 hours of recordings) in a multilingual kindergarten class for 6-year-olds in Sweden. The analytical approach combines Conversation Analysis (CA) with analysis of multimodally mobilized actions.

Findings – The analyses highlight how interactional meaning-making in conflict situations is accomplished with very limited linguistic resources. Children's tattle telling cornered teachers into the position of being a neutral authoritative agent who acted on their responsibility to resolve the conflict. Teachers reorganized tattle telling into a multiparty interrogation. Different interrogative formats were employed to establish a ‘factually correct’ description of the event. Teachers used open questions (‘what happened?’), ‘why’ and ‘yes/no’ interrogative formats. ‘Why’ questions were lexically designed to implicitly confirm the culpability of the accused child. ‘Yes/no’ questions invited the child's ratification of the teacher's version of the event.

Research implications – It is argued that research on children's social order will gain from understanding that conflict resolution in educational settings is a multilayered social practice that both presents a locus where the institutional order is (re)established and a locus where children's peer group concerns are played out.

Details

Disputes in Everyday Life: Social and Moral Orders of Children and Young People
Type: Book
ISBN: 978-1-78052-877-9

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Book part
Publication date: 16 May 2017

Abstract

Details

Responsible Leadership and Ethical Decision-Making
Type: Book
ISBN: 978-1-78714-416-3

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Article
Publication date: 25 April 2008

John Chi‐kin Lee, Daoyong Ding and Huan Song

The purpose of this paper is to discuss recent developments in school developmental supervisory evaluation in the Pudong New Area of Shanghai in the Chinese Mainland.

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Abstract

Purpose

The purpose of this paper is to discuss recent developments in school developmental supervisory evaluation in the Pudong New Area of Shanghai in the Chinese Mainland.

Design/methodology/approach

The main research approach is qualitative, using documentary analysis and interviews of an inspector, principals and teachers from two primary schools.

Findings

There were perceived positive and negative impacts of school supervision and evaluation.

Originality/value

The paper highlights the implications for fostering a shared school‐government community of school supervision and evaluation, promoting a dynamic approach for addressing contextual differences as well as achieving better coherence among educational reform, supervision and evaluation policies.

Details

Quality Assurance in Education, vol. 16 no. 2
Type: Research Article
ISSN: 0968-4883

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Article
Publication date: 19 March 2018

Dominic Detzen

The purpose of this paper is to analyze how “New Deal” regulatory initiatives, primarily the Securities Acts and the Securities and Exchange Commission (SEC), changed US…

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2315

Abstract

Purpose

The purpose of this paper is to analyze how “New Deal” regulatory initiatives, primarily the Securities Acts and the Securities and Exchange Commission (SEC), changed US auditors’ professional knowledge conception, culminating in the 1938 expansion of the Committee on Accounting Procedure (CAP), the first US body to set accounting principles.

Design/methodology/approach

The paper combines Halliday’s (1985) knowledge mandates with Hancher and Moran’s (1989) regulatory space to attain a theory-based understanding of auditors’ changing knowledge conceptions amid regulatory pressure. It draws on a range of primary and secondary sources to examine the period from 1929 to 1938.

Findings

Following the stock market crash, the newly created SEC aimed to engage auditors as a means to regulate companies’ accounting practices based on a set of codified principles. While entailing increased status, this new role conflicted with the auditors’ knowledge conception, which was based on professional judgment and personal integrity. Pressure from the SEC and academics eventually made auditors agree to a codification of their professional knowledge and create the CAP as a cooperative regulatory solution.

Originality/value

The paper explores the role of auditors’ knowledge conceptions in the emergence of today’s standard setting. It is suggested that auditors’ incomplete control of their professional knowledge made standard setting a form of co-regulation, located between the actors occupying the regulatory space of accounting.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 3
Type: Research Article
ISSN: 0951-3574

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