Pledging Integrity: Oaths as Forms of Business Ethics Management

Bruin, Boudewijn de

doi:10.1007/s10551-014-2504-1

Cited by 37 publications

(15 citation statements)

References 60 publications

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“…From this perspective, Management Education must involve the building of a professional identity that includes taking the corresponding values and criteria onboard. This goes far beyond whether business schools make students take an oath or not (Watson, 2007;Khurana & Nohria, 2008;Hühn, 2014;de Bruin, 2016), it raises issues such as what professional identity Business Schools foster, the model of professional success they hold out, and whether their offerings boil down to "worldly success based on market skills" (Kolvenbach, 2008: 182). In a context of complexity, uncertainty and interdependence, a training model based only on participants 'knowing and doing' falls short of what is needed.…”

Section: Utilitasmentioning

confidence: 99%

From Business Ethics to Business Education: Peter-Hans Kolvenbach’s Contribution

Lozano

2022

Humanist Manag J

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This essay begins with a look at the contribution made by Business Ethics and by Corporate Social Responsibility (CSR) to Business Education, and how the first two have moved to the last over time. Yet their contributions also reveal limitations that need to be taken into account in the debate on the training provided by Business Schools. This debate cannot be confined to speaking of disciplines and their cross-cutting natures but rather needs to focus directly on the kind of personal profile fostered among business students. In the context of this debate on the future of Business Schools, the essay stresses the relevance of Peter-Hans Kolvenbach’s framework. He proposed an educational ideal based upon educating competent, conscious, compassionate, and committed people. This ideal took shape in the form of an educational paradigm integrating four dimensions: professional (utilitas), ethical-social (iustitia), humanist (humanitas) and spiritual (fides). The essay not only shows how each of these dimensions is in tune with some of the present proposals for renewing Business Education but also how Kolvenbach's more holistic approach can help to further integrate and spotlight the blind spots of each of them.

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Section: Utilitasmentioning

confidence: 99%

From Business Ethics to Business Education: Peter-Hans Kolvenbach’s Contribution

Lozano

2022

Humanist Manag J

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“…Finally, an element of transcendence (e.g., the commonly used phrase “so help me God”) is expected to increase the effectiveness of the oath. De Bruin () postulates that professional oaths have three main functions: to foster professionalism, to enhance compliance, and to facilitate moral deliberation.…”

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

“…Furthermore, our data do not provide any information about the form and content of the oath. Prior research indicates that these formalities can influence the effectiveness of the oath (e.g., De Bruin, ). Therefore, further research on the examination of professional competence and the content and procedure of the professional oath would be useful.…”

Section: Conclusion and Limitationsmentioning

confidence: 99%

Entrance requirements to the audit profession within the EU and audit quality

Linden

Hardies

2018

Int J Auditing

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This paper examines the relation between the stringency of entrance requirements to the audit profession within the EU and audit quality. Regulators and standard setters generally believe that such entrance requirements have beneficial effects by increasing audit quality. Whether this is indeed the case, however, is an empirical question given that regulations governing the entry to the audit profession are not the product of competitive market forces. We argue that a higher educational degree and longer traineeship period will result in higher audit quality. We also hypothesize that a professional oath will be positively associated with audit quality. Based on a sample of 3,782 firms from 20 different EU member states, we assess the relation between these requirements and abnormal working capital accruals. Our findings indicate that the requirement of a master's degree compared with a bachelor's degree is significantly associated with better accruals quality of audited financial statements. Second, we find that abnormal working capital accruals are lower in countries that require a traineeship period of at least 3 years. Finally, we find mixed evidence for the effect of a professional oath as part of the entrance requirements on audit quality.

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“…The study of ethical management can be subdivided into the three fields of normative ethics concerned with what the 'right' behavior is; descriptive ethics concerned with explaining why people engage in right or wrong behaviors; and ethics management concerned with the application of tools to facilitate right behavior (Laasch & Conaway, 2015). Ethics management tools that materialize ethics are, for instance, codes of ethics or ethical oaths (Carollo et al, 2020;De Bruin, 2016). A related "crucial practice for responsible management" is whistleblowing, as a way to report ethical misconduct (Carollo et al, 2020: 594).…”

Section: Introductionmentioning

confidence: 99%

Responsible Management-as-Practice: Mobilizing a Posthumanist Approach

Gherardi

Laasch

2021

J Bus Ethics

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The emerging field of responsible management (RM) studies the integration of sustainability, responsibility, and ethics in managerial practices. Therefore, turning to practice theories for the study of RM appears to hold great promise of conceptual and methodological contribution. We propose a posthumanist practice approach for studying RM-as-practice. Managerial practices are conceived as the agencement of heterogeneous elements (humans, nonhumans, more-than-humans, materials, and discourses) that achieve agency in their being interconnected. Thus, RM is understood as processual, relational, emergent, and sociomaterial. We contribute a framework for the empirical study of RM-as-practice on the basis of three sensitizing concepts: situatedness, sociomateriality, and textures. We further discuss the implications of understanding responsibility as response-ability, an engaged practice for relating to the other and the RM researcher’s role as internal to the practice agencement under study, thus, opening the debate on our own response-ability.

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Pledging Integrity: Oaths as Forms of Business Ethics Management

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Cited by 37 publications

References 60 publications

From Business Ethics to Business Education: Peter-Hans Kolvenbach’s Contribution

From Business Ethics to Business Education: Peter-Hans Kolvenbach’s Contribution

Entrance requirements to the audit profession within the EU and audit quality

Responsible Management-as-Practice: Mobilizing a Posthumanist Approach

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