Raising the Level of Moral Thinking among Managers Will Not Help. Kohlberg's Conventionality and Systemic Ethical Flaws in Business

Business ethicists often assume that unethical behavior arises when individuals deviate from the norms and responsibilities that are institutionalized to frame economic activities. People's greed motivates them to violate the rules of the game. In Kohlberg's terms, it is assumed that such actors make decisions in a preconventional way and act opportunistically. In this article, we propose an alternative interpretation of deviant behavior, arguing that such behavior does not result from a lack of conventional moral guidance but rather from the fact that characteristics attributed to preconventional morality by Kohlberg - the purely incentive and punishment driven opportunistic morality - have become the conventionalized morality. The prevailing norms that economic actors have internalized as their yardstick are those of the preconventional Homo economicus. Not the deviation from, but the compliance with the rules of the game explains many forms of harmful and illegal decisions made in corporations.

Zeichentheorie und BWL : Zur Anwendung semiotischer Erkentnisse im wirtschaftlichen Diskurs

Semiotics is hardly known in German business literature and management practice, despite the fact that its methodological approaches to discourse analysis have already been broadly absorbed by management theory in France and the United States. The present contribution points out why the general echo of semiotic theory and its numerous applications to business administration has remained limited so far, especially when compared with its potential for describing and explaining management problems. It is important, then, to show what the object of semiotic research is, independent of any semiotic orientation or school. What tools have been developed so far, and which discourses in business administration were chosen to apply these tools? The problems limiting a broader use of semiotic instruments in business administration are explained in detail, and the research perspectives are illustrated. Die in der deutschsprachigen Betriebswirtschaftslehre (BWL) noch wenig bekannte Semiotik und die in ihrem Rahmen entwickelten methodologischen Ansätze zur Analyse von Diskursen haben insbesondere in Frankreich und in den USA schon eine weite Verbreitung gefunden. Das Echo, auf welches die Semiotik trifft, bleibt im Vergleich zum Beitrag, den sie hinsichtlich der Beschreibung und Erklärung betriebswirtschaftlicher Tatbestände leisten könnte, noch sehr beschränkt - und dies, obwohl ihre grundsätzliche wissenschaftliche Leistungsfähigkeit inzwischen an Hand zahlreicher Beispiele aus dem betriebswirtschaftlichen Bereich belegt werden konnte. Es ist deshalb wichtig und interessant zu zeigen, was der Forschungsgegenstand der Semiotik ist - und zwar unabhängig von den verschiedenen Schulen der Semiotik. Welche Instrumente hat sie entwickelt? Auf welche betriebswirtschaftlichen Diskurse sind diese Instrumente bereits angewandt worden? Zum Schluss werden die Probleme dargestellt, die einen breiteren Einsatz semiotischer Instrumente in der Betriebswirtschaftslehre behindern und dabei auch die verschiedenen Forschungsrichtungen erläutert.

Ruin problems under IBNR Dynamics

In this paper, we consider a discrete-time risk process allowing for delay in claim settlement, which introduces a certain type of dependence in the process. From martingale theory, an expression for the ultimate ruin probability is obtained, and Lundberg-type inequalities are derived. The impact of delay in claim settlement is then investigated. To this end, a convex order comparison of the aggregate claim amounts is performed with the corresponding non-delayed risk model, and numerical simulations are carried out with Belgian market data.