“…Exceptions to this trend, such as the eminent works of Amartya Sen, still prove the rule (Sen, 2002). The same can be said, a few exceptions apart (Drascek and Maticic, 2008), for the business and management literature. As long as this state of affairs persists, the very premises of all corporate and managerial responsibility remain in question and, consequently, corporate investments in humanistic management and business ethics are bound to appear to students as futile: as naïve efforts at best and as an irresponsible waste of corporate resources at worst (Friedman, 1970).…”
Section: Introduction: Why Freedom Matters In Economicsmentioning
“…Exceptions to this trend, such as the eminent works of Amartya Sen, still prove the rule (Sen, 2002). The same can be said, a few exceptions apart (Drascek and Maticic, 2008), for the business and management literature. As long as this state of affairs persists, the very premises of all corporate and managerial responsibility remain in question and, consequently, corporate investments in humanistic management and business ethics are bound to appear to students as futile: as naïve efforts at best and as an irresponsible waste of corporate resources at worst (Friedman, 1970).…”
Section: Introduction: Why Freedom Matters In Economicsmentioning
“…The analysis of management and business studies on Antigone pivots around the clash of two moral imperatives-"moral divine law versus human law" (Drascek & Maticic, 2007). Sucher calls it the challenge of "right versus right": two competing rights or moral positions (2007, p. 26).…”
Section: Reading Antigone With Gwf Hegelmentioning
Reporting wrongdoing is seen as desirable to fight illegal practices, but whistleblowers often suffer retaliations and are in need of protection. Overall, whistleblowers engender strong reactions and are cast either as saints or rats. I consider why whistleblowers are seen as unsettling and ambivalent figures by exploring the analogy between Antigone, the Sophoclean heroine, and whistleblowers. These reflections reconfigure the rationality and relationality of the process of whistleblowing. The rationality of the whistleblower is singular and not easily subsumed into universalizing norms which explains some of the limits reached by the empiricist pro-social research agenda. The relationality of the process of whistleblowing indicates that the reactions of those who hear the whistle are as important. This opens up to an appreciation of the ethical and political valence of the process of whistleblowing and highlights a number of counter-intuitive and interesting issues in its synchronic and diachronic dimension.
“…Acting with free will, is the main requisite for moral reasoning in ethical decision-making. In the absence of freedom, moral duty cannot exist and any action that follows is devoid of any willingness to act (Drascek & Maticic, 2008).…”
Despite appeals from public opinion all over the world for the development of ethics in business and the widespread adoption of a Code of ethics by many firms, the integration of ethical values into the corporate planning process has received little attention either in real life or in research literature. In order to overcome the gap between ethical principles and practice, this study underlines some key points which could help the integration of values into Activity-Based Budgeting: identifying ethical values, creating an Ethical framework, examining the distinctive parts of actions, choosing a preference order for values, incorporating the values into each single element of every activity. The approach based on activities allows managers to give visibility to those objectives with an ethical dimension and incorporates them analytically into the budgeting system.
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