Proactive versus reactive business ethics performance: a conceptual framework of profile analysis and case illustrations

The topic of this paper focuses on proactive versus reactive business ethics performance in the marketplace. The internal perception of a corporation and the external perception of the same corporation are used as generic determinants of business ethics performance. In turn, they are underpinned by evolutionary and contextual issues in the marketplace. The authors provide a generic conceptual framework of proactive and reactive business ethics performance. Case illustrations underpin the positives and negatives of proactive and reactive business ethics in the marketplace. A profile analysis process of proactive and reactive business ethics performance is also outlined. The gap between the internal and external perceptions of a corporation’s actions becomes crucial to achieve successful business ethics performance in the marketplace. Therefore, a corporation’s current business ethics performance should always be regarded as an on-the-spot-account that is either proactive or reactive. An important insight of this research is that business ethics performance requires the ongoing re-connection with reality by corporations.

Business ethics in TQM : the qualities and spectrum zones of a case illustration

Purpose - The objective of this research is to introduce and describe a conceptual framework of business ethics in TQM.

Design/methodology/approach - In order to highlight the concepts proffered, a case study in the Swedish retail industry was conducted. The data that underpin the case illustration have been collected as part of a larger research project in the Swedish retail industry. Draws on and reports the findings from one case of the larger research project that has been used in this instance to inform the role of business ethics in TQM. The case illustration is based on a qualitative approach. The data were collected through interviews with leading executives in the corporation,

Findings - Both time and context become crucial parameters to manage the quality and spectrum zones of core values in the marketplace. In fact, the necessary quality management of business operations has to be performed without delay, minimising the damage. Therefore, the importance of business ethics becomes evident in TQM. In the long run, TQM will not succeed in business operations unless business ethics is considered in the core values to support the techniques and tools applied.

Research limitations/implications - The model has only been tested by relating it to one case in the Swedish retail industry.

Practical implications - TQM is dependent on the contextual and evolutionary issues in the marketplace. Therefore, TQM should be interpreted as a continuous process. The importance of continuously monitoring the spectrum zones and qualities of core values in TQM should not be under-estimated. Therefore, business ethics should always be present in TQM. Further research would benefit from other case studies of how business ethics benefits TQM. Therefore, the dynamics of business ethics in TQM should be further explored.

Originality/value - Business ethics needs to be an essential consideration of any TQM process. Examines how an organization can incorporate this task.

Understanding virtue ethics

After presenting a broad overview of the history of virtue ethics, this work explores virtues in the context of contemporary moral theory to analyse how many intractable moral dilemmas might be overcome by responsible, virtuous agents.

The ethics of hacking and computer abuse: Australian case studies

Organisations spend large sums of money to ensure that they are protected
against the risks associated with external threats. The perceived threats
against organisations are well known, and the losses can be quantifiable.
The perceived threat considered here is that associated with hackers. Much
is known about hackers, their rationale, and their ethical views. However,
it is harder to quantify what computer abuse is and what the associated
losses are. This chapter focuses on hackers, computer abuse, and ethical
issues.

Overcoming principles: dialogue in business ethics

Basing itself upon a virtue-ethics approach, this paper questions the value of syllogistic or deductive approaches to teaching business ethics and to the modelling of the kinds of judgments that executives are asked to make in situations of moral complexity. It urges that the teaching of ethical theories, of ethical principles, and of logical methods of moral thinking, and the use of hypothetical or historical scenarios, be augmented by the method of `Real Case Dialogue' which more nearly models the eal and intense existential realities of ethical decision making. A brief description of such a dialogue is offered so aslo provide an example.

Science and ethics : some issues for education

Ethical issues concerning pain and suffering of animals are necessarily a consideration when it comes to killing “pest” or “feral” species in Australia. Within a continent where there are no large predators, many introduced animal species such as rabbits, foxes, horses, donkeys, camels, goats, and mice have been able to thrive, competing with the interests of farmers and graziers, and livestock and food production. These species, thus, gain the label of “pest.” Many methods now exist to kill these species and, consequently, ethical issues arise concerning the possible pain and suffering caused as a direct result of these methods. Yet within government and scientific communities, ethical issues are reduced to a secondary consideration without serious debate or contention. Ethical issues appear to be at odds with scientific agendas. How can environmental ethics be incorporated as part of science-based decision making that appeals to objectivity and scientific evidence? Within educational institutions as well, the same dilemma exists: How can ethical issues be addressed within the science curriculum and in the classroom? A greater understanding of various perspectives on the subject of environmental ethics and the value positions advocated by proponents of these perspectives may help teachers consider ways of handling such issues in the science classroom.

Information warfare and ethics

This paper examines the ethics of the practice of information warfare at both the national and corporate levels. Initially examining the present and past actions of individual hackers, it moves to the more organised, future military and economic warfare scenarios. It examines the lack of legal or policy initiatives in this area.

A partnership model of corporate ethics

The stock market crash of 1987 had a profound effect on corporate Australia and the Australian community in general. The fall-out revealed that some of our most respected business figures had not been as ethical, or even as lawful, as we would have hoped. This impropriety produced in Australia an awakening to business ethics. Whilst many companies endeavoured to introduce ethical practices into their corporations, they perceived ethics as a way of minimising damage to the corporation and in some cases as a means of competitive advantage. What was lost was the reason that one should embark on business ethics; and that is to make the society and corporate Australia a more ethical place in which to exist.This paper proposes a model based on 2 factors: commitment and partnerships, as a means of enabling corporate Australia to refocus attention on the main purpose of being inherently ethical in all that we do. This ethical model requires a commitment to partnerships with all stakeholders both internal and external in an attempt to enhance the level of ethical business practices that are contemplated and pursued within corporate Australia. Whilst the research agenda and the information collected is Australian-based, it is hoped that the ideas contained within this paper will have a wider appeal to corporations in similar cultural settings.

Global profit split: An evolutionary approach to international income allocation

International taxation is concerned mainly with the equitable allocation of cross-border income between countries in which income-earning activities take place. Such allocation has traditionally been governed by the arm’s-length principle, which has been interpreted as requiring a comparable transactional pricing approach. This approach assumes that each member of a multinational enterprise (MNE) group is a separate entity and that the transactions between related parties can be separated and compared with arm’s-length transactions. It has, however, proved difficult to apply comparable transactional pricing to internationally integrated businesses, especially those involving intangibles and services, and formulary apportionment has been suggested as an alternative. Essentially, formulary apportionment treats the MNE group as a single economic entity. The group’s profit is allocated to members according to a formula that reflects the particular member’s contribution to the production of that profit. A rich academic literature exists which either defends or attacks this alternative approach. The OECD and national governments have rejected formulary apportionment mainly on the ground that it violates the arm’s-length principle. This article proposes a global profit split (GPS) method for allocating international income. The GPS would allocate the global profit of an integrated business to each country in accordance with the economic contributions made by components of the business located in that country. The allocation would be based on a formula that would reflect the economic factors that contribute to profit making. While the GPS draws on elements of the traditional formulary apportionment and profit split methods, it also differs from them. The author discusses in detail the key issues involved in designing the GPS. She also presents and evaluates the main policy and pragmatic justifications for the adoption of this innovative approach. The author argues that the GPS is not only theoretically and practically superior to traditional income allocation methods, but also consistent with the arm’s-length principle. On the basis of historical developments, interpretation of article 9 of the OECD model tax convention, and international tax policy considerations, the author establishes that the GPS is not a radical departure from the arm’s-length principle, but rather a natural development in its evolution. She concludes that the law of evolution ison the side of reform because the GPS would provide for a fair and effective allocation of income derived from globally integrated business activities.

Legal ethics is (just) normal ethics: towards a coherent system of legal ethics

The standards governing how lawyers ought to conduct themselves consist of a number disparate principles and rules, which are devoid of an overarching rationale. We argue that legal ethics is not a stand-alone social construct. Rather, it is the application of normal ethical principles so far as they relate to the law. Approached in this manner, legal ethics becomes a far more coherent and justifiable institution. In this paper we apply general moral theory to several key dilemmas facing lawyers. This results in outcomes which some may find counter-intuitive. We conclude that lawyers should not do pro bono work; that the first cab rank off the rank principle is unsound and that there is no relevant difference between expressly misleading the court and putting the other side to the proof of its case.

Communicating the ethos of codes of ethics in corporate Australia, 1995-2001: whose rights, whose responsibilities?

This paper considers the commitment to business ethics of the top 500 companies operating in the Australian private sector and communicates the results of a longitudinal study conducted from 1995 to 2001. Primary data was obtained (in 1995 and again in 2001) via a self-administered mail  questionnaire distributed to a census of these top 500 Australian  companies. This commitment of each company to their code of ethics was indicated and measured via a range of methods used by organizations to communicate the ethos of their codes to employees. Just as they were in  1995, it would appear that companies in 2001 still are good at ensuring that their rights are protected, but at the same time they do not seem to take on the responsibility to ensure that employees'' rights are just as well protected. This double standard leads to cynicism towards the current business ethics processes inherent in Australian companies.