The paper examines how theoretical misunderstandings of Karl Marx’s theory of value have affected scholarly debates on sweatshops and labour-exploitation more broadly. Participants to these debates tend to overlook the distinction between the form of value and the substance of value. The paper further analyses problems with an exchange-based conceptualization of the labour-process, adopted by many sweatshop-defenders. Rather than posit Marx’s own perspective as the exclusively correct position, this paper seeks to foster a more informed dialogue on the issue of labour-exploitation in global sweatshops.

Few doubt that automation and artificial intelligence will change business and society in the future. Questions arise, however, regarding the motivations associated with such expensive corporation expenditures and the related ethics of the disruption and unemployment that may result from corporation development and installation of sophisticated technology. This study analyzes financial statement data of 100 large public corporations to understand those motivations and their consequences for corporation profitability and employees. The study results indicate that a more automated future may be profitable for corporations and their shareholders, but one of the costs of that future is significant disruption to employees. While some new positions may be created as a result of this technology, many employees will suffer disruption and will need extensive training to maintain employment in an evolving workplace. Many other employees will lose their jobs because the tasks that they once performed will be automated. The related ethics to business and society are profound.

As a response to the decoupling of the ‘talk’ and the ‘walk’ in organizations regarding claimed goodness and actions, this contribution explores the role of the rhetorical modes of ethos, pathos, and logos as a new form of wise communication to handle timely ethical and societal issues. We develop a criticism of one-sided, often logos-oriented and instrumentalizing, irresponsible and unresponsive approaches taken by organizations in their communication efforts, and then go on to propose a more balanced, proto-wise integration of the three modes as part of embodied practice. We differentiate and reintegrate these rhetorical forms, and discuss them in relation to embodied, ethical and aesthetic practices that are qualified as responsible, responsive, and reasonable in and beyond organizations. Finally, some implications and perspectives on organizing an embodied, living ethos of sustainability are suggested.

Sweatshop defenders argue that interference in sweatshop conditions through consumer activism or government regulations is morally wrong because, first, such acts harm sweatshop workers, and second, they disrespect these workers. Distinguishing the prohibitive aspects of sweatshop interference as harm on the one hand, and disrespect on the other, these sweatshop defenders build both a consequentialist and a deontological foundation for their argument, respectively. This article crafts a rejoinder to the second foundation of the defenders’ argument. In particular, the article responds to the defenders against their argument that interference in sweatshop conditions might be morally impermissible because interferers disrespect workers with their activism. The ground of the defended argument is an ex ante interpretation of contractualist ethics.

Although researchers have paid much attention to the widespread cheating by students during their college careers and the possible sources behind such unethical behaviors, there has been less attention given to the unethical behaviors of faculty. Research on the types of unethical behaviors of faculty has pointed out the unique nature of higher education and the particular pressures placed on faculty as potential drivers of such behavior. In this paper, we examine the factors and underlying cognitive processes that may drive faculty to engage in such behaviors. Specifically, we identify potential drivers of faculty unethical behavior, the cognitive processes activated by these drivers, and the types of behaviors that are considered most ethically questionable among faculty as they carry out their professional roles. We conclude with research considerations and implications of faculty misconduct on the profession.

Prison work creates ethical challenges for which a training program was initiated for Dutch prison staff to foster their Moral Craftsmanship (MCS). The concept of MCS is not yet defined and operationalized in literature. This explorative study aims to 1) define MCS, 2) identify conceptual elements of MCS, and 3) develop a measurement tool for MCS. A document and literature study provided input for the definition and selection of conceptual elements related within DCIA policy documents, identifying three conceptual levels of MCS: individual (cognition, attitude, and actions), team, and leadership. This first MCSQ consists of seventy-one items distributed across the domains: values and norms, judgment and reasoning, consultation, implementation, looking back, interactions, and leadership. We tested its usability via ‘think-aloud interviews.’ Validation of the current version of the MCS-Questionnaire and consensus among experts about what to include or exclude in the concept of MCS are needed for further development.

The popularity of direct-to-consumer genetic ancestry services has exploded over the past five years, with as many as 250 direct-to-consumer genetic ancestry testing companies currently operating and estimates that 1 in 5 Americans are customers of one or more of those companies. Marketing of genetic ancestry testing has consistently linked the results of DNA testing to a consumer’s racial and ethnic identity, and, because of that, can help consumers find out “who they really are.” We argue that the “biologization” of race and ethnicity promoted in such marketing violates norms of marketing ethics. In particular, we show that this marketing technique violates a number of the core commitments and values of the American Marketing Association Statement of Ethics.

This article presents an alternative understanding of corporations from the two problematic visions that see corporations as either the shareholders’ property or as nexuses of contracts. The alternative proposed here is based on the theories of pre-eighteenth-century philosophers, particularly Aristotle’s political philosophy, which Thomas Aquinas later refined. The article aims to advance a theory of corporate legal and moral responsibility for human rights based on the conception of corporations as imperfect communities whose purpose is to produce a good or service through participatory work that allows individuals to self-develop while contributing to the community by satisfying consumers’ needs through collaborative work. The critical account of corporations presented here provides a sound foundation upon which to build a justification of corporate responsibility for human rights violations, providing a more accurate description of the reality of a corporation than most mainstream contemporary accounts do.

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.

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.

The recent availability of affordable Artificial Intelligence (AI) for auditing has enabled small audit firms to experiment with this disruptive innovation. This paper goes beyond the literature’s traditional focus on the Big Four accounting firms, to present two studies that explored ethical professional judgments in the use of AI in this new organizational context, crucial for the global economy. Study 1 was a qualitative investigation of a small audit firm near Washington DC, one of the earliest adopters of MindBridge Ai Auditor, the world’s first off-the-self, affordable AI-powered auditing platform. Drawing from Study 1 insights, we developed a two-part scenario that was used for a survey in Study 2, a quantitative investigation involving sixty-eight accounting professionals and 176 students. The findings from both studies have relevant theoretical and practical implications for how AI may impact professionalism / commercialism tensions in small audit firms.

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.

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.

Because of its appeal to the imagination, the intellect, the affections, and the will, literature has an invaluable role in the applied ethics education of business professionals and college students. This essay reaps ethics and ethical leadership insights from King Lear, while relishing its aesthetic value. By its side, core concepts underlying a proper understanding of applied ethics and hence ethical leadership are emphasized; particularly, the elements of human nature, moral agency and responsibility, the difference between morality and ethics, and an overview of virtue ethics and key intellectual and moral virtues. Stressing the connection between literature and moral philosophy, this essay shows how poetry can engagingly and compellingly transmit ethical concepts and values in leadership education.

Similar to personal wisdom, which is believed to be beneficial for individuals, others, and the larger community, wise organizations are likely to have a positive impact on employee well-being if their ultimate goal is to promote the common good. To test this hypothesis and create a wise organization index, the cognitive, reflective, and compassionate dimensions of the Three-Dimensional Wisdom Model were integrated with the psychological needs for competence, autonomy, and relatedness of Self-Determination Theory. The wise organization index consisted of the average ratings of ten scales by forty-seven to 1,930 employees in twenty-four organizations. Analyses of two-level hierarchical linear models showed that the positive association between the wisdom scores of twenty-four organizations and the well-being scores of 9130 employees was mediated by supervisor support and job fulfillment. The study suggests that employees who are treated well, feel well and fulfilled at work, which likely benefits the organization’s long-term success.

Multinational companies (MNCs) in the creative and IT sectors play a decisive role in the production of cultural goods and in global cultural trends. Therefore, MNCs impinge on the right to take part in cultural life and must be held accountable for their impact on arts and culture on a global scale. As a dynamic and evolving process, open to alien influences, cultural life can be seen as a global social process, and as such is susceptible to structural injustices. I. M. Young’s social connection model is suggested to attribute a shared forward-looking responsibility to multinational companies and thus to assess corporate impacts on the quality of cultural life. The article highlights specific responsibilities for companies and proposes guidelines for judging their performance regarding arts and culture as a public good.

This paper aims to offer a definition of excessive profit for cases of exploitation. Most of the literature that aims to identify cases of exploitation focus on determining a fixed price, and suggests that profit is excessive when individuals deviate from this price. More recently, Joe Horton has proposed an indifferent benchmark between transacting with a vulnerable party and not transacting with her. After arguing against the existing focus on prices, the paper proposes an alternative approach to exploitation which focuses on the profit made by the purported exploiter party. It suggests that profit is excessive when an agent makes more profit than the profit that a non-vulnerable purported exploiter would have made when transacting with a non-vulnerable second party. The focus on profit leads to the conclusion that different prices may be non-exploitative depending on the situation of the agents involved.