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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.

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.

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.

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.

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.

Drawing on moral foundations theory (MFT), this paper aims to examine the relationship between community-level political ideology, organisational performance and leader tenure by proposing and testing an “ideology-authority hypothesis” wherein political ideology moderates the relationship between organisational performance decline and leader tenure in organisations.

The authors used archival data pertaining to the performance of teams from the National Basketball Association (NBA), the tenure of the head coaches and the voting record of the communities in which the teams are located. The authors used hierarchical linear modelling (HLM) to test the relationships among these variables at multiple levels.

The results provided empirical support for the “ideology-authority hypothesis”. Specifically, the magnitude of team winning percentage decrease from the previous season is positively associated with the tenure of the head coach in teams located in more conservative communities but not in teams located in more liberal communities.

This study examines leadership stability and change by highlighting the moral foundation of authority/subversion. The findings also illustrate the importance of a community-level variable – the general political climate of the community in which an organisation is embedded – in organisational decision-making.

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.

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

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.

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

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

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

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

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.

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.

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.

US university students were surveyed.

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.

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

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.

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.

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.

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

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

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.

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.

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.

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.

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.

Using the backdrop of an (apparently) extended visit to the West Indies, analogies with key concerns of internal audit are drawn. An unusual and refreshing way of exploring the main themes ‐ a discussion between Bill and Jack on tour in the islands ‐ forms the debate. Explores the concepts of control, necessary procedures, fraud and corruption, supporting systems, creativity and chaos, and building a corporate control facility.

Using the backdrop of an (apparently) extended visit to the West Indies, analogies with key concerns of internal audit are drawn. An unusual and refreshing way of exploring the main themes ‐ a discussion between Bill and Jack on tour in the islands ‐ forms the debate. Explores the concepts of control, necessary procedures, fraud and corruption, supporting systems, creativity and chaos, and building a corporate control facility.