Business Ethics & Social Responsibility books

Corporate social responsibility (CSR) has become an increasingly heated topic since the 1980s. But there are severe limitations with the concept of CSR and the effectiveness of CSR practices. Addressing such limitations, this volume proposes that the concept of Corporate Social Irresponsibility (CSI) offers a better theoretical platform to avoid the vagueness, ambiguity, arbitrariness and mysticism of CSR. It challenges conventional modes of thinking, unveils the CSR mask of business practices and redirects public attention to the core issues of CSR. This collective work sets up an initial theoretical framework for the subject of CSI and examines the fundamental reasons for irresponsibility in and beyond a corporate context. Rooted in theory and practice it seeks to understand how boundaries of CSR and CSI have been constructed in society, and explores some systemic and structural issues of CSI in practice.

In the two years since the publication of the last volume of this series, the planet has witnessed some devastating environmental events some of which can be attributed to human causes. However, we have also seen the world uniting (except mainly for the United States and Australia) to reduce greenhouse gases and hopefully slowdown global warming. Recognizing that sustainable development is a way that can lead to well being of the society in the long run, most of the world has therefore agreed to ratify the Kyoto Protocol. There is hope that the USA and other industrialized countries will ratify the Protocol and all countries including China and India, which are exempt from emission cuts, will make efforts to reduce pollution emissions beyond the limit set by the Protocol. Economic growth in China and India is resulting in a rapid increase in the greenhouse gas emissions in those countries. It is especially important that plants in India and China use newer pollution technologies in generating electricity to meet their energy needs. Their continued participation in the dialogue is important to control pollution emissions beyond the Kyoto Protocol. Environmental issues are multi-faceted and they are being debated in several disciplines. These issues may be technical, legal, economical, measurement, managerial, or ethical in nature, and different disciplines focus on the issues of interest to them. Accounting is primarily concerned with measurement of pollution-related performance and cost, and reporting of this information to stakeholders. Consistent with the goals of Sarbanes-Oxley Act, it is important that accounting regains its lost credibility and provides reliable pollution-related information to the stakeholders so that they evaluate their risk properly. This volume contains papers which deal with some of the important issues related to pollution information and should be of interest to investors, management, regulators and other individuals interested in environmental accounting. Several papers contained in this volume deal with disclosure of environmental information. Some papers examine what motivates environmental disclosures, whereas other examine whether environmental reporting reflects any real commitment or it is merely a propaganda ploy. While some firms may be genuinely interested in reporting their environmental performance correctly, others may use it as a tool to look good. Another paper in this issue shows that an alignment of management commitment, strategic planning and proactive managerial actions result in better environmental performance and this leads to better return on investment. Though there is no uniform format for reporting environmental information, the last paper in this issue provides discussion on integrating the living systems theory with the accounting disclosure model. In brief, this issue contains several interesting articles dealing with different aspects of environmental disclosures. It addresses the Kyoto Protocol on an international level, discusses how an accountant measures pollution-related performance and cost, and investigates the motive behind disclosure of environmental information.

No greater issue than the relationship between ethics, equity, and regulation can be said to have emerged in these 'troubled times'. How can we account for continuing inequalities in an era promoting enlightened social and economic connections? What mechanisms of perceptions and politics will enable policy makers and scholars to advance significant progressive change? This volume offers diverse research examining accounting's contribution to these challenges given the profession's multifaceted roles. Authors scrutinize executive compensation packages to evaluate whether ideals of managerial power are consistent with the betterment of stakeholders. Others confront issue of gender stereotyping and describe attitudes fostering greater equality. How can US regulations improve auditor independence, enhance reporting quality, and augment responsibility are the aims of some authors, while accountability and public policy in a non-US setting is researched in another. Together, these articles work toward illuminating the role of the accounting profession as a potential change agent fostering public interest issues.

This series explores the central and unique role of organizational ethics in creating and sustaining a flourishing, pluralistic, free enterprise economy. It examines how profit seeking and not-for-profit organizations can be conceived and designed to satisfy legitimate human needs in an ethical and meaningful way. The authors submit rigorous research studies from a wide variety of academic perspectives including: business management, philosophy, sociology, psychology, religion, accounting, finance, and marketing. It focuses on ethical issues in the insurance industry and includes a variety of disciplines with authors from over 30 countries. The papers were selected from the best presentations at the Twelfth Annual International Conference Promoting Business Ethics, held Oct. 2005 in Manhattan.

Leadership in Education, Corrections and Law Enforcement: A Commitment to Ethics, Equity and Excellence fills a unique gap in the knowledge base - the juncture between leadership, ethics, law, and how public institutions/organizations understand and practice the essence of all three. Authors from law enforcement, corrections education, and educational leadership present different yet overlapping constructs around ethics and law, and make an important step towards reconciling these differing views to demonstrate the significance of collaboration and partnerships for a common purpose.

In this volume three of the leading scholars in business ethics have arranged a selection of articles examining the intersection of psychology and ethics in relation to organizational concerns. In searching for appropriate business ethics for the 21st century, it is imperative that we continue to embrace a range of inter-related disciplines such as psychology and ethics, but also areas including philosophy, politics, religion, organizational studies, financial and managerial accounting, and many others. This volume serves as an example of interdisciplinary scholarship. In addition, this volume includes articles on religion in business, academic ethics (as an emerging field within organizational ethics), and corporate values in practice.

This volume is focused on sustainable value which has become a widespread aspiration in all walks of life. By taking a generative approach and by building on positive design principles inherent in the appreciative inquiry methodology, it proposes moving from sustainable development to sustainable value. Chapters focus on three thematic areas for sustainable value: positive design, appreciative intelligence and social innovation, and social entrepreneurship. Contributions respond to questions such as: How can the design approach help enhance the sustainable value over profit value? And what needs to happen to create a vibrant community of practice among design practitioners, scientists, business and political leaders? Case studies show that by reframing global problems with an appreciative lens, organizations of all sorts can indeed create social innovation and even establish a business case for sustainable value. It provides lessons learned from high impact social entrepreneurship and conceptualizes how this nascent movement with unbridled potential may contribute to the radical shift necessary for moving from sustainable development to sustainable value.

This annual publication is devoted to the advancement of ethics research and education in the profession and practice of accounting. It aims to advance innovative and applied ethics research in all accounting-related disciplines on a global basis; to improve ethics education in and throughout the professional accounting and management curricula at the undergraduate and graduate levels; and to provide a source of information for the professional eccounting and auditing community for integrating ethics and good business practices in public firms, business corporations, and governmental organizations. This annual's primary objective is to provide a forum for business leaders and educators to discuss and debate the plethora of ethical issues that affect accounting organizations and the financial community in the USA and abroad. It includes commentary and editorials from accounting practitioners, standard setters and regulators. Papers are empirical or theoretical in nature, and draw upon paradigms in related disciplines such as philosophy, psychology, theology, economics and sociology. Volume 2 includes a section on the public interest considerations of ethical obligations of CPAs in advertising and solicitation. Other subjects covered include: ethics violations in the accountancy profession; applying behavioural models as prescriptions for ethics in accountancy practice and education; auditor's responsibility to the public; and the impact of ethics education in accountancy curricula.

Elsevier's "Research on Accounting Ethics" series is devoted exclusively to the advancement of ethics research and education in the profession and practice of accounting. Its threefold mission is to: advance innovative and applied ethics research in all accounting-related disciplines on a global basis; improve ethics education in and throughout the professional accounting and management curricula at undergraduate and graduate levels; and provide a source of information for the professional accounting and auditing community for integrating ethics and good business practices in public firms, business corporations and governmental organizations. The series features articles on a broad range of important and timely topics, including professionalism, social responsibility, individual morality, accountability, good business practices in public accounting and the litigation crisis. Papers are empirical or theoretical in nature, and draw upon paradigms in related disciplines such as philosophy, psychology, theology, economics and sociology. The eighth volume of "Research on Accounting Ethics" addresses a wide range of issues including faculty perceptions on the inclusion of business ethics in the curriculum and the importance of context in investigating auditors' moral abilities.

This annual publication is devoted to the advancement of ethics research and education in the profession and practice of accounting. It aims to advance innovative and applied ethics research in all accounting-related disciplines on a global basis and to improve ethics education in the field.