Business and Professional Ethics Journal最新文献

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Machiavellianism of Tunisian Professionals in the Face of Aggressive Tax Evasion Strategies in advance 突尼斯专业人士面对激进逃税策略时的马基雅维利主义
Business and Professional Ethics Journal Pub Date : 2023-01-01 DOI: 10.5840/bpej20231019147
Saida Dammak, Manel Jmal
{"title":"Machiavellianism of Tunisian Professionals in the Face of Aggressive Tax Evasion Strategies in advance","authors":"Saida Dammak, Manel Jmal","doi":"10.5840/bpej20231019147","DOIUrl":"https://doi.org/10.5840/bpej20231019147","url":null,"abstract":"The present research aimed to determine the Machiavellian orientations of tax administration auditors in Tunisia when faced with aggressive tax evasion strategies. To this end, we sent questionnaires to 119 executives of Tunisian tax authorities in charge of the tax auditing missions classified into three categories: central inspector, chief inspector and general inspector. The data were analysed using the structural equation method. Statistical results show that auditors from the tax administration, with weak Machiavellian orientations, ethically judge aggressive tax evasion strategies and strongly believe in the importance of CSR. Thus, the results show that engagement in CSR practices plays a central role between the Machiavellianism of the tax authorities’ auditors and the dubious practices of tax evasion. The current study is the first attempt to analyse the effect of Machiavellian orientations of professionals and CSR practices on tax evasion in the Tunisian context.","PeriodicalId":145257,"journal":{"name":"Business and Professional Ethics Journal","volume":"129 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135263888","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Through Aristotelian Lenses, Potential Reforms of the Leveraged Buyout Model in advance 通过亚里斯多德的视角,提前探讨杠杆收购模式的改革潜力
Business and Professional Ethics Journal Pub Date : 2023-01-01 DOI: 10.5840/bpej20231024148
Richard P. Nielsen, Elizabeth A. Hood
{"title":"Through Aristotelian Lenses, Potential Reforms of the Leveraged Buyout Model in advance","authors":"Richard P. Nielsen, Elizabeth A. Hood","doi":"10.5840/bpej20231024148","DOIUrl":"https://doi.org/10.5840/bpej20231024148","url":null,"abstract":"The overall objectives of this article are to help the reader see and understand through Aristotelian lenses: (1) positive and negative aspects of the Leveraged Buyout (LBO) business model; and, (2) how LBO practices can be reformed so as to retain positives and reduce negatives. Aristotelian lenses considered are: wealth acquisition through wealth expansion, wealth creation, and wealth transfers; distributive and corrective justice; and, a dialectic analytic process of retaining positives, reducing negatives, and reforming. Key net positive wealth expansion aspects of the model are discussed with respect to: profitability for the owners, managers, and investors of LBO firms; potential productivity improvements on the cost and revenue sides; and, potentially greater credit availability. Negative wealth transfer and destruction aspects with respect to: a relatively high rate of bankruptcies in some countries and in economic downturns; LBO firm gains without responsibility for losses; wealth transfers from employees, creditors, ordinary vs “carried interest” taxpayers; and, damaged wealth expansion and creation capabilities of acquired organizations are discussed. Potential reforms that could reduce negatives, retain positives, and reform the model are discussed.","PeriodicalId":145257,"journal":{"name":"Business and Professional Ethics Journal","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135505934","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Catholic Social Teaching, Human Dignity, and the Common Good in advance 天主教的社会训导,人的尊严,和公益
Business and Professional Ethics Journal Pub Date : 2023-01-01 DOI: 10.5840/bpej20231017145
Vivencio O. Ballano
{"title":"Catholic Social Teaching, Human Dignity, and the Common Good in advance","authors":"Vivencio O. Ballano","doi":"10.5840/bpej20231017145","DOIUrl":"https://doi.org/10.5840/bpej20231017145","url":null,"abstract":"This article explores the major factors that negatively affect the corporate moral responsibility of the pharmaceutical industry to promote human dignity and the common good during COVID-19 applying the ethical lens of Catholic social teaching and structural analysis of sociology. Utilizing textual data from published peer-reviewed articles, books, and media and church documents, it argues that the financialization of Big Pharma and the weakening of state regulation due to conflict of interests and unethical campaign contributions by the pharmaceutical industry to American legislators have resulted in corporate moral irresponsibility and the weakening of state regulation against profiteering in the sale of anti-COVID medicines and vaccines that can harm human dignity and the common good. It provides some recommendations on how to strengthen the state and non-state regulatory systems to protect human dignity and the common good during COVID-19.","PeriodicalId":145257,"journal":{"name":"Business and Professional Ethics Journal","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135053423","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Ethical Leadership and Employees’ Ethical Behavior in advance 道德领导和员工道德行为提前
Business and Professional Ethics Journal Pub Date : 2023-01-01 DOI: 10.5840/bpej202344135
Hussam Al Halbusi, Homoud Alhaidan, T. Ramayah, Salem AlAbri
{"title":"Ethical Leadership and Employees’ Ethical Behavior in advance","authors":"Hussam Al Halbusi, Homoud Alhaidan, T. Ramayah, Salem AlAbri","doi":"10.5840/bpej202344135","DOIUrl":"https://doi.org/10.5840/bpej202344135","url":null,"abstract":"Ethical scandals, as well as unethical behaviour, are becoming major concerns in recent times. Thus, this study focused on the role of ethical climate and employees’ moral identity. Specifically, this study examined the mediation effect of ethical climate on the relationship between ethical leadership and employees’ ethical behaviour. Also, the study investigated the moderating role of employee moral identity on the relationship between ethical climate and employees’ ethical behaviour. Data were collected from 620 full-time employees working at thirty-three Iraqi organisations from five Iraqi provinces. These organisations were from various industry sectors such as manufacturing, retailing, medical, insurance, information technology, legal, finance, and telecommunication sectors. The study found that ethical leadership impacted on the ethical behaviour of employees and the ethical climate also significantly mediated the relationship between ethical leadership and employees’ ethical behaviour. The moderating role of moral identity on the relationship between ethical climate and ethical behaviour was found to be insignificant in this context.","PeriodicalId":145257,"journal":{"name":"Business and Professional Ethics Journal","volume":"226 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135126583","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Notes on Contributors 投稿人说明
Business and Professional Ethics Journal Pub Date : 2023-01-01 DOI: 10.5840/bpej2023423144
{"title":"Notes on Contributors","authors":"","doi":"10.5840/bpej2023423144","DOIUrl":"https://doi.org/10.5840/bpej2023423144","url":null,"abstract":"","PeriodicalId":145257,"journal":{"name":"Business and Professional Ethics Journal","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135611760","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Artificial Intelligence and Ethical Professional Judgments in a Small Audit Firm Context in advance 小型审计事务所背景下的人工智能与职业道德判断
Business and Professional Ethics Journal Pub Date : 2023-01-01 DOI: 10.5840/bpej20231018146
Regina F. Bento, Lourdes F. White
{"title":"Artificial Intelligence and Ethical Professional Judgments in a Small Audit Firm Context in advance","authors":"Regina F. Bento, Lourdes F. White","doi":"10.5840/bpej20231018146","DOIUrl":"https://doi.org/10.5840/bpej20231018146","url":null,"abstract":"<jats:p />","PeriodicalId":145257,"journal":{"name":"Business and Professional Ethics Journal","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134981019","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Businesses, Technological Innovations, and Responsibility in advance 企业、技术创新、责任先行
Business and Professional Ethics Journal Pub Date : 2023-01-01 DOI: 10.5840/bpej20231017144
Aatif Abbas
{"title":"Businesses, Technological Innovations, and Responsibility in advance","authors":"Aatif Abbas","doi":"10.5840/bpej20231017144","DOIUrl":"https://doi.org/10.5840/bpej20231017144","url":null,"abstract":"This article argues that businesses are morally responsible for compensating the people harmed by their activities even if they were not negligent, i.e., the businesses took reasonable precautions. Critics of this position maintain that responsibility requires choice, and by taking precautions, businesses choose not to harm others. This article accepts their argument’s first premise but rejects the second premise. It contends that businesses often seek risky or innovative activities to increase profits, and the essence of innovative activities is that precautions cannot sufficiently reduce their foreseeable harmful consequences. The correct understanding of businesses’ decision-making enables us to appreciate that businesses choose to undertake risky activities while knowing that they can harm others despite preventive measures. It follows that preventive measures should not serve as an excuse against liability for harm.","PeriodicalId":145257,"journal":{"name":"Business and Professional Ethics Journal","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135156059","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
In Defence of Wish Lists in advance 提前为愿望清单辩护
Business and Professional Ethics Journal Pub Date : 2023-01-01 DOI: 10.5840/bpej202347137
Matthew Sinnicks
{"title":"In Defence of Wish Lists in advance","authors":"Matthew Sinnicks","doi":"10.5840/bpej202347137","DOIUrl":"https://doi.org/10.5840/bpej202347137","url":null,"abstract":"Business ethics is often understood as a variety of professional ethics, and thus distinct from ordinary morality in an important way. This article seeks to challenge two ways of defending this claim: first, from the nature of business practice, and second, from the contribution of business. The former argument fails because it undermines our ability to rule out a professional-ethics approach to a number of disreputable practices. The latter argument fails because the contribution of business is extrinsic to business in a way that distinguishes from the established professions. The article ultimately suggests we adopt a more aspirational approach to business ethics, which retains an appeal even in the face of charges of anti-capitalist irrelevance.","PeriodicalId":145257,"journal":{"name":"Business and Professional Ethics Journal","volume":"121 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135584947","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
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