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A Kantian Perspective on the Characteristics of Ethics Programs

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  • Reynolds, Scott J.
  • Bowie, Norman E.

Abstract

The literature contains many recommendations, both explicit and implicit, that suggest how an ethics program ought to be designed. While we recognize the contributions of these works, we also note that these recommendations are typically based on either social scientific theory or data and as a result they tend to discount the moral aspects of ethics programs. To contrast and complement these approaches, we refer to a theory of the right to identify the characteristics of an effective ethics program. We draw from Kant’s ethical theory to identify three guiding principles of a moral ethics program and then apply those principles to the specific components of ethics programs as discussed in the Federal Sentencing Guidelines. Doing so provides insights as to how an ethics program ought to be designed from a moral point of view and sparks discussion of the moral aspects of ethics programs.

Suggested Citation

  • Reynolds, Scott J. & Bowie, Norman E., 2004. "A Kantian Perspective on the Characteristics of Ethics Programs," Business Ethics Quarterly, Cambridge University Press, vol. 14(2), pages 275-292, April.
  • Handle: RePEc:cup:buetqu:v:14:y:2004:i:02:p:275-292_00
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    Citations

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    Cited by:

    1. Aviva Geva, 2006. "A Typology of Moral Problems in Business: A Framework for Ethical Management," Journal of Business Ethics, Springer, vol. 69(2), pages 133-147, December.
    2. Anna Remišová & Anna Lašáková, 2019. "Are Slovak Smes Ready To Take Responsibility For The Development Of Business Ethics?," Economy & Business Journal, International Scientific Publications, Bulgaria, vol. 13(1), pages 161-174.
    3. Muel Kaptein, 2009. "Ethics Programs and Ethical Culture: A Next Step in Unraveling Their Multi-Faceted Relationship," Journal of Business Ethics, Springer, vol. 89(2), pages 261-281, October.
    4. K. A. Van Peursem & A. Julian, 2006. "Ethics Research: an Accounting Educator's Perspective," Australian Accounting Review, CPA Australia, vol. 16(38), pages 13-29, March.
    5. Muel Kaptein, 2015. "The Effectiveness of Ethics Programs: The Role of Scope, Composition, and Sequence," Journal of Business Ethics, Springer, vol. 132(2), pages 415-431, December.
    6. Anna Remišová & Anna Lašáková & Zuzana Kirchmayer, 2019. "Influence of Formal Ethics Program Components on Managerial Ethical Behavior," Journal of Business Ethics, Springer, vol. 160(1), pages 151-166, November.
    7. Mejías, Ana M. & Bellas, Roberto & Pardo, Juan E. & Paz, Enrique, 2019. "Traceability management systems and capacity building as new approaches for improving sustainability in the fashion multi-tier supply chain," International Journal of Production Economics, Elsevier, vol. 217(C), pages 143-158.
    8. Claus Dierksmeier, 2013. "Kant on Virtue," Journal of Business Ethics, Springer, vol. 113(4), pages 597-609, April.

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