“…Moreover, adherents to Catholic social thought refer to common good as what is shared by all members of a given community rather than what is achieved by collective action (Arjoon et al, 2018). The common good principle, therefore, differs from the political theory of Machiavelli ([1531Machiavelli ([ ] 1996 who adopts a procedural ethical view of the common good that is essentially drawn from a free way of life.…”
Section: Humanistic Provenance and 'Deep' Meaning Of The Common Good mentioning
confidence: 99%
“…The arguments in this section are summarised in Table 2 below. Argandona, 1998;Arjoon et al, 2018;Costa & Ramus, 2012;Martin, 2011;Melé, 2009Melé, , 2012O'Brien, 2009;Schlag, 2012;Sison & Fontrondona, 2011, 2013 Ethical questions Specific ethical principles…”
Section: The Principles Of Reality and Unity: Challenging The Myth Ofmentioning
In a context characterised by the scientification of accounting practices and standards, an important question to pose is how might accounting professionals be released from an excessive focus on rationality (technical accuracy, technical neutrality and technical abstraction) and reclaim the profession in the public interest? Grounded in a person-oriented approach, we contend the common good principle can help accountants to mitigate the tyranny of economic rationality/homo economicus notably through greater consideration of public interest, thereby enabling them to exercise stronger ethical judgement. First, the common good can serve as a basis for the establishment of an ethical protocol based on the search for embedded community goods, human development and the personal good of each member. Second, the common good provides specific ethical principles including subsidiarity, totality, teleological hierarchy, longterm commitment, reality and unity that can better assist accounting professionals to exercise ethical judgement and therefore contribute to the public interest. In contrast to defending a strict adherence to ethical rules enshrined in professional codes of conduct, this article argues for an open ended protocol inspired by the common good principle. This will, we contend, better promote the re-contextualisation of accounting practices conducted by reflexive, sentient and publically-conscious practitioners.
“…Moreover, adherents to Catholic social thought refer to common good as what is shared by all members of a given community rather than what is achieved by collective action (Arjoon et al, 2018). The common good principle, therefore, differs from the political theory of Machiavelli ([1531Machiavelli ([ ] 1996 who adopts a procedural ethical view of the common good that is essentially drawn from a free way of life.…”
Section: Humanistic Provenance and 'Deep' Meaning Of The Common Good mentioning
confidence: 99%
“…The arguments in this section are summarised in Table 2 below. Argandona, 1998;Arjoon et al, 2018;Costa & Ramus, 2012;Martin, 2011;Melé, 2009Melé, , 2012O'Brien, 2009;Schlag, 2012;Sison & Fontrondona, 2011, 2013 Ethical questions Specific ethical principles…”
Section: The Principles Of Reality and Unity: Challenging The Myth Ofmentioning
In a context characterised by the scientification of accounting practices and standards, an important question to pose is how might accounting professionals be released from an excessive focus on rationality (technical accuracy, technical neutrality and technical abstraction) and reclaim the profession in the public interest? Grounded in a person-oriented approach, we contend the common good principle can help accountants to mitigate the tyranny of economic rationality/homo economicus notably through greater consideration of public interest, thereby enabling them to exercise stronger ethical judgement. First, the common good can serve as a basis for the establishment of an ethical protocol based on the search for embedded community goods, human development and the personal good of each member. Second, the common good provides specific ethical principles including subsidiarity, totality, teleological hierarchy, longterm commitment, reality and unity that can better assist accounting professionals to exercise ethical judgement and therefore contribute to the public interest. In contrast to defending a strict adherence to ethical rules enshrined in professional codes of conduct, this article argues for an open ended protocol inspired by the common good principle. This will, we contend, better promote the re-contextualisation of accounting practices conducted by reflexive, sentient and publically-conscious practitioners.
“…When more traditional ethical theories fail to provide us with the right ethical decision, as if we already know what the right decision should be, new foundations and frameworks for decision making are devised. For instance, we incorporate “teleological, deontological and existential theory” (Agarwal & Malloy, ), combine “the different perspectives of the existing ethical decision‐making models” (Malhotra & Miller, , p. 266), devise “a comprehensive framework composed of major philosophical and religious ethical theories” (Goodchild, , p. 485), integrate both “rationalist‐based” as well as “non‐rationalist based” models (Schwartz, ), “provide a unified operational version of [virtues] for incorporation into management” (Morales‐Sánchez & Cabello‐Medina, , S166), or forge virtuousness with a notion of common good (Arjoon, Turriago‐Hoyos, & Thoene, ), taking virtuousness to be “the pursuit of excellence” and “common good” as the attainment of “reasonable objectives,” both notions arbitrary and dubious in themselves.…”
Section: Organisations and Ethics Scholars As Passive Nihilistsmentioning
Whereas a range of business and management scholars have argued that business is in an ethical crisis, Nietzsche makes it possible to see that it is ethics itself that is in crisis, and that only as the crisis in ethics is dealt with can ethics in specific areas such as business be addressed. Nihilism is the name that Nietzsche gives to the crisis in ethics. The failure to fully appreciate nihilism and its pervasiveness as the root cause of the problem, as evident in the perpetual quest to obliterate nihilism through the creation of ethical frameworks and foundations, has plunged business and ethics scholarship in the field, ever deeper in the quagmire of nihilism. In response to nihilism, Nietzsche offers a re-evaluation of all values. To re-evaluate all values means to accept nihilism and see it as a basis for questioning taken for granted assumptions that have supported the notion of ethics or values in order to re-imagine an ethics which is responsive to the crisis of nihilism. The paper thus proposes that rather than trying to invent new ethics or ethical foundations, or figuring out "how" to be ethical, we need to turn our attention on the "why to be" of ethics.
“…Public and private organizations worldwide have incorporated additional measures to combat unethical transgressions. Unethical organizational practices persist, despite regulations to curb such practices (Arjoon, Turriago‐Hoyos, & Thoene, ). Recent unethical practices by individual U.S.‐based CEOs, for example, include the following: a CEO and presidential candidate, accused of misleading thousands of university students, violated New York Department of Education laws (Sahadi, ); another CEO orchestrated the largest Ponzi scheme in history; and, an energy CEO caused billions of dollars of losses (Cohn, ). American politics can return to the spiritual values that they had during the time of the Founding Fathers and some of the previous presidents only if the political leaders and other leaders feel the supreme necessity of an inner life that has the capacity to bring about outer success, outer achievements, outer perfection and outer satisfaction .—Sri Chinmoy…”
“…Systems theory highlights the interdependency of its components. Arjoon et al () articulated that individuals, organizations, and the economy are interdependent, sharing the common goal of supporting human well‐being and flourishing. Unethical behavior affects leaders, followers, and organization as a whole; each individual must take responsibility for their own actions (Chandler, ).…”
Unethical organizational practices persist, despite regulations to curb such practices. Individuals, organizations, and the economy are interdependent. Unethical transgressions begin with the individual, but affect all. Spiritual leadership is proposed as a leadership model that can contribute to ethical business practices. There is a social and economic benefit to fostering spiritually oriented practices and disciplines. In the current article, the role of individual ethical actions within organizations is examined, and how spiritual leadership, particularly at the individual level, contributes to ethical organizational behavior.
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