Journal of Business Ethics

Jaganjac, Berina; Abrahamsen, Line M.; Olsen, Torunn S.; Hunnes, John A.

doi: 10.1007/s10551-023-05400-5pmid: N/A

This study explores the business ethics education literature published between 1982 and 2021. A systematic literature review and bibliometric analysis of 862 scholarly articles spanning 40 years of research on business ethics education revealed a thematic shift in the literature. Whereas older articles were predominantly concerned with ethics, relatively newer articles mainly focus on addressing the broader concept of sustainability. A content analysis of the 25 most locally cited articles between 1987 and 2012 identified two main research streams: (a) integration of business ethics into business school curricula and (b) the pedagogical approaches and tools used to teach business ethics. An additional content analysis of the 15 most locally cited articles published between 2016 and 2021 revealed that discussions related to integration and pedagogical approaches and tools were still ongoing in the literature, albeit with a focus on sustainability-related concepts such as the Sustainable Development Goals (SDGs) and the Principles for Responsible Management Education (PRME). Building upon our findings and existing literature, we develop a framework that we refer to as Transforming Ethics Education in Business Schools (TEEBS), which we argue may help business schools reclaim the ‘ethics’ in business ethics education.

Patel, Taran; Bote, Rose; Stanisljevic, Jovana

doi: 10.1007/s10551-023-05418-9pmid: 37359790

Business ethics (BE) professors play a crucial role in sensitizing business students toward their future ethical responsibilities. Yet, there are few papers exploring the ethical challenges these professors themselves face while teaching BE. In this qualitative paper, we rely on the lenses of ethical sensemaking and dramaturgical performance, and draw from 29 semi-structured interview conducted with BE professors from various countries and field notes from 17 h of observation of BE classes. We identify four kinds of rationalities that professors rely on for making sense of in-class ethical challenges, eventually leading them to engage in one of four corresponding types of performances. By juxtaposing high and low scores of two underlying dimensions (degree of expressivity and degree of imposition), we offer a framework of four emerging performances. Additionally, we show that professors can shift from one performance to another during the course of their interactions. We contribute to performance literature by demonstrating the plurality of performances and explaining their emergence. We also contribute to sensemaking literature by offering support to its recent turn from an episodic (crises or disruption-based) to a relational, interactional, and present-oriented understanding. Since professors’ performances have an impact not only on their own teaching experiences but also on students’ learning experiences, undermining these would result in compromising the efforts that business schools have been making toward sensitizing future managers to their ethical responsibilities.

Fry, Louis W.; Vu, Mai Chi

doi: 10.1007/s10551-023-05416-xpmid: N/A

This paper extends Being-centered and spiritual leadership theory using non-self from the Buddhist philosophy to further our understanding of how inner life functions as the source of spiritual leadership. While spiritual leadership theory has received widespread acceptance and considerable empirical support, its developmental process and potential for being used to pursue self-centered ends remain underdeveloped. Drawing on non-self from the Buddhist emptiness theory, we identify different egoistic forms of attachment at each level of being that can lead to forms of suffering in spiritual leadership. Then we show how leaders operating at lower levels of being can fall into the trap of practicing a form of pseudo-spiritual leadership that is overly focused on self-centered or instrumental purposes and economic rationality. We then introduce mechanisms to move beyond pseudo-spiritual leadership practices and discuss implications for future theory, research, and practice.

Wang, Zhining; Ren, Shuang; Chadee, Doren; Chen, Yuhang

doi: 10.1007/s10551-023-05405-0pmid: N/A

Employees remaining silent about ethical aspects of work or organization-related issues, termed employee ethical silence, perpetuates misconduct in today’s business setting. However, how and why it occurs is not yet well specified in the business ethics literature, which is insufficient to manage corporate misconducts. In this research, we investigate how and when exploitative leadership associates with employee ethical silence. We draw from the conservation of resources theory to theorize and test a cognitive resource pathway (i.e., work meaningfulness) and a moral resource pathway (i.e., moral potency) to explain the association between exploitative leadership and employee ethical silence. Results from two studies largely support our hypotheses that work meaningfulness and moral potency mediate the effect of exploitative leadership on ethical silence contingent on performance reward expectancy. Theoretical and practical implications are thoroughly discussed in the paper.

Alavi, Seyyed Babak

doi: 10.1007/s10551-023-05442-9pmid: N/A

This paper explores the impact of ethical philosophies on developing an authentic leader’s internalized moral perspective. It builds on prior research on moral identity, proposing that ethical philosophies such as deontology, rule utilitarianism, and virtue can be internalized over time to form an authentic leader’s internalized moral identity. The paper argues that while virtues and altruism are discussed in the authentic leadership literature, the relevance of other ethical philosophies to authentic leadership has been largely overlooked. These ethical philosophies embedded in business settings can be internalized and become integral to the content of a leader’s moral identity rather than merely being lenses for moral reasoning. Authentic leaders’ moral identities regulate their moral motivation and actions. In addition, the paper posits that internalized ethical philosophies can be activated by triggering events or changing the domain of moral issues. Authentic leaders with highly internalized moral identities are also encouraged to be morally modest, reflecting on different ethical philosophies when facing new challenges and internalizing them as needed while staying committed to their virtue-centric moral identity. This interdisciplinary paper proposes a framework and presents theoretical propositions to further understand the role of ethical philosophies in shaping an authentic leader’s internalized moral perspective.

Harjani, Trisha; He, Hongwei; Chao, Melody Manchi

doi: 10.1007/s10551-023-05427-8pmid: 37359793

The debate around vaccine passports has been polarising and controversial. Although the measure allows businesses to resume in-person operations and enables transitioning out of lockdown due to the COVID-19 pandemic, some have expressed concerns about liberty violations and discrimination. Understanding the splintered viewpoints can aid businesses in communicating such measures to employees and consumers. We conceptualise the business implementation of vaccine passports as a moral decision rooted in individual values that influence reasoning and emotional reaction. We surveyed support for vaccine passports on a nationally representative sample in the United Kingdom in 2021: April (n = 349), May (n = 328), and July (n = 311). Drawing on the Moral Foundations Theory—binding (loyalty, authority, and sanctity), individualising (fairness and harm), and liberty values—we find that individualising values are a positive predictor and liberty values a negative predictor of support for passports, suggesting adoption hinges on addressing liberty concerns. Longitudinal analysis examining the trajectory of change in support over time finds that individualising foundations positively predict changes in utilitarian and deontological reasoning over time. In contrast, a fall in anger over time predicts increased support towards vaccine passports. Our study can inform business and policy communication strategies of existing vaccine passports, general vaccine mandates, and similar measures in future pandemics.

Corral de Zubielqui, Graciela; Harris, Howard

doi: 10.1007/s10551-023-05392-2pmid: 37359805

The COVID-19 virus was unveiled to the world as a health crisis and later also as an economic crisis. For some organisations, it has become an ethical crisis. This is certainly the case for large organisations in Australia, where the way many enterprises handled a government wage subsidy called JobKeeper led to a public backlash, media pressure, and a variety of responses ranging from ‘We acted legally’ to the full return of the subsidy. Some organisations later reported profits, and the public response indicated concern about this behaviour, many considering it immoral despite it being legally compliant. It is, we contend, a question to which stakeholder theory can be applied, examining how organisations view and respond to the public. We use content analysis of mainstream media to provide information about public reactions and information from official sources to confirm corporate action. We show that there is a significant ethical component in the public response to the behaviour of organisations as they respond to the crisis. COVID has been an ethical, health, and financial crisis for these organisations. Public pressure, exerted in and through the media, made the general public a definite stakeholder.

Ma, Chen; Cheng, Maoyong; Lobo, Gerald J.

doi: 10.1007/s10551-023-05398-wpmid: N/A

We examine whether anti-corruption intensity strengthens tax enforcement effectiveness in China. Using hand-collected anti-corruption data and aggregate tax enforcement data, which include the probability of tax audits and tax deficiencies, for a sample of 11,687 firm-year observations from 2012 to 2017, we find that anti-corruption intensity increases the deterrence role and the enforcement role of tax audits. We also identify the fear effect as a possible channel through which anti-corruption intensity affects tax enforcement effectiveness. Overall, the results indicate that anti-corruption intensity can improve a revenue agency’s effectiveness.

Bennouri, Moez; Cozarenco, Anastasia; Nyarko, Samuel Anokye

doi: 10.1007/s10551-023-05391-3pmid: N/A

Social enterprises combine social and financial goals. Previous studies have theorized the existence of a dual objective and maintain that it can lead to conflicts and create trade-offs. While the literature on trade-offs is extensively developed, empirical evidence is lacking on how the intensity of trade-offs might vary among organizations. We fill the void by investigating the moderating effect of female directorship on the relationship between the social and financial goals of social enterprises. Using data on 1193 microfinance organizations (MFOs) from 108 countries between 2007 and 2019, we find that a high proportion of women in the boardroom attenuates social-financial trade-offs. Further, our results show that the mitigating effect of female directorship on social-financial trade-offs is more pronounced in nonprofit MFOs, in unsubsidized MFOs, in the period since the recent microcredit crisis, and in countries where women are more empowered in terms of access to higher education, leadership positions, and employment opportunities. We attribute our findings to the distinctive skills, competences, and experiences of women, including an ethical social orientation, as well as their transformational and relational leadership style. The findings are supported by predictions based on resource dependence and leadership style theories.

Stock, Christoph; Pütz, Laura; Schell, Sabrina; Werner, Arndt

doi: 10.1007/s10551-023-05382-4pmid: 37359803

This systematic literature review contributes to the increasing interest regarding corporate social responsibility (CSR) in family firms—a research field that has developed considerably in the last few years. It now provides the opportunity to take a holistic view on the relationship dynamics—i.e., drivers, activities, outcomes, and contextual influences—of family firms with CSR, thus enabling a more coherent organization of current research and a sounder understanding of the phenomenon. To conceptualize the research field, we analyzed 122 peer-reviewed articles published in highly ranked journals identifying the main issues examined. The results clearly show a lack of research regarding CSR outcomes in family firms. Although considered increasingly crucial in family firm research, a study investigating family outcomes (e.g., family community status, family emotional well-being), as opposed to firm outcomes, is missing. This literature review outlines the current state of research and contributes to the actual debate on CSR in family firms by discussing how family firms can use CSR activities as strategic management tools. Moreover, our analysis shows a black box indicating how CSR links different antecedents and outcomes. The black box is significant since firms generally need to know where to allocate their scarce resources to generate the best outcomes. We identify nine research questions based on these findings, which we hope will inspire future research.