Nonprofit organizations play a crucial role in society. Unfortunately, many such organizations are chronically underfunded and struggle to meet their objectives. These facts have significant implications for corporate philanthropy and Kant's notion of imperfect duties. Under the concept of imperfect duties, businesses would have wide discretion regarding which charities receive donations, how much money to give, and when such donations take place. A perceived problem with imperfect duties is that they can lead to moral laxity; that is, a failure on the part of businesses to fulfill their financial obligations to nonprofit organizations. This article argues the problem of moral laxity rests on a misinterpretation of Kantian ethics and, therefore, is really not a problem at all. As such, we argue corporate philanthropy while an imperfect duty should be interpreted more akin to perfect duties and, as a consequence, moral laxity does not arise for those corporations committed to acting on the basis of the moral law. More specifically, firms have duty-based obligations on the basis of benevolence, and as good corporate citizens, to help fund non-profit organizations.
The Russian developmental psychologist Lev Vygotsky provides important theoretical underpinnings for an alternative to business ethics pedagogy. Although Vygotsky’s constructivist approach has been applied to other disciplines, such as cognitive development, moral development, and network analysis and learning, its application to business ethics education is virtually nonexistent. Vygotsky’s focus on language and peer influence provides a novel approach to ethics education. Although many business ethics instructors already use group discussion in their classes, we provide evidence that will reinforce such techniques as a crucial pedagogical method. This study is an exploratory application of Vygotsky’s developmental theory to business ethics education. Data were gathered in business ethics and management courses, with experimental and control groups, and analyzed using the Defining Issues Test and thematic-coded journal entries. Results indicated that discussions created a zone of proximal development improving the moral reasoning for most students giving them multiple perspectives and providing support to engage in deliberations and peer dialogue when discussing ethical frameworks, ethical scenarios, and ethical decision making.
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