IDEAS home Printed from https://ideas.repec.org/a/kap/jbuset/v182y2023i2d10.1007_s10551-021-04974-2.html
   My bibliography  Save this article

A Framework for Authentic Ethical Decision Making in the Face of Grand Challenges: A Lonerganian Gradation

Author

Listed:
  • Patricia Larres

    (Queen’s Management School)

  • Martin Kelly

    (Queen’s Management School)

Abstract

This paper contributes to the contemporary business ethics narrative by proposing an approach to corporate ethical decision making (EDM) which serves as an alternative to the imposition of codes and standards to address the ethical consequences of grand challenges, like COVID-19, which are impacting today’s society. Our alternative approach to EDM embraces the concept of reflexive thinking and ethical consciousness among the individual agents who collectively are the corporation and who make ethical decisions, often in isolation, removed from the collocated corporate setting. We draw on the teachings of the Canadian philosopher and theologian, Fr. Bernard Lonergan, to conceptualize an approach to EDM which focuses on the ethics of the corporate agent by nurturing the universal and invariant structure that is operational in all human beings. Embracing Lonergan’s dynamic cognitive structure of human knowing, and the structure of the human good, we advance a paradigm of EDM in business which emboldens authentic ethical thought, decision making, and action commensurate with virtuous living and germane to human flourishing. Lonergan’s philosophy guides us away from the imposition of over-arching corporate codes of ethics and inspires us, as individual agents, to attend to the data of our own consciousness in our ethical decision making. Such cognitional endowment leads us out of the ethics of the ‘timeless present’ (Islam and Greenwood in Journal of Business Ethics 170: 1–4, 2021) towards ethical authenticity in business, leaving us better placed to reflect upon and address the ethical issues emanating from grand challenges like COVID-19.

Suggested Citation

  • Patricia Larres & Martin Kelly, 2023. "A Framework for Authentic Ethical Decision Making in the Face of Grand Challenges: A Lonerganian Gradation," Journal of Business Ethics, Springer, vol. 182(2), pages 521-533, January.
  • Handle: RePEc:kap:jbuset:v:182:y:2023:i:2:d:10.1007_s10551-021-04974-2
    DOI: 10.1007/s10551-021-04974-2
    as

    Download full text from publisher

    File URL: http://link.springer.com/10.1007/s10551-021-04974-2
    File Function: Abstract
    Download Restriction: Access to full text is restricted to subscribers.

    File URL: https://libkey.io/10.1007/s10551-021-04974-2?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Andrew C. Wicks & R. Edward Freeman, 1998. "Organization Studies and the New Pragmatism: Positivism, Anti-positivism, and the Search for Ethics," Organization Science, INFORMS, vol. 9(2), pages 123-140, April.
    2. He, Hongwei & Harris, Lloyd, 2020. "The impact of Covid-19 pandemic on corporate social responsibility and marketing philosophy," Journal of Business Research, Elsevier, vol. 116(C), pages 176-182.
    3. Patricia Werhane & Laura Hartman & Dennis Moberg & Elaine Englehardt & Michael Pritchard & Bidhan Parmar, 2011. "Social Constructivism, Mental Models, and Problems of Obedience," Journal of Business Ethics, Springer, vol. 100(1), pages 103-118, April.
    4. Koehn, Daryl, 1995. "A Role for Virtue Ethics in the Analysis of Business Practice," Business Ethics Quarterly, Cambridge University Press, vol. 5(3), pages 533-539, July.
    5. Sison, Alejo José G. & Fontrodona, Joan, 2012. "The Common Good of the Firm in the Aristotelian-Thomistic Tradition," Business Ethics Quarterly, Cambridge University Press, vol. 22(2), pages 211-246, April.
    6. Werhane, Patricia H., 1998. "Moral Imagination and the Search for Ethical Decision-Making in Management," Business Ethics Quarterly, Cambridge University Press, vol. 8(S1), pages 75-98, January.
    7. Sikka, Prem, 2015. "The corrosive effects of neoliberalism on the UK financial crises and auditing practices: A dead-end for reforms," Accounting forum, Elsevier, vol. 39(1), pages 1-18.
    8. Adenekan Dedeke, 2015. "A Cognitive–Intuitionist Model of Moral Judgment," Journal of Business Ethics, Springer, vol. 126(3), pages 437-457, February.
    9. Mary Crossan & Daina Mazutis & Gerard Seijts, 2013. "In Search of Virtue: The Role of Virtues, Values and Character Strengths in Ethical Decision Making," Journal of Business Ethics, Springer, vol. 113(4), pages 567-581, April.
    10. Smith, Jeffery & Dubbink, Wim, 2011. "Understanding the Role of Moral Principles in Business Ethics: A Kantian Perspective," Business Ethics Quarterly, Cambridge University Press, vol. 21(2), pages 205-231, April.
    11. Nunziato, Joshua S. & Hill, Ronald Paul, 2019. "Perfectionism and the Place of the Interior Life in Business: Toward an Ethics of Personal Growth," Business Ethics Quarterly, Cambridge University Press, vol. 29(2), pages 241-268, April.
    12. Gazi Islam & Michelle Greenwood, 2021. "Reconnecting to the Social in Business Ethics," Journal of Business Ethics, Springer, vol. 170(1), pages 1-4, April.
    13. Moore, Geoff, 2005. "Humanizing Business: A Modern Virtue Ethics Approach," Business Ethics Quarterly, Cambridge University Press, vol. 15(2), pages 237-255, April.
    14. Anna Samsonova-Taddei & Javed Siddiqui, 2016. "Regulation and the Promotion of Audit Ethics: Analysis of the Content of the EU’s Policy," Journal of Business Ethics, Springer, vol. 139(1), pages 183-195, November.
    15. Prem Sikka, 2015. "The corrosive effects of neoliberalism on the UK financial crises and auditing practices: A dead-end for reforms," Accounting Forum, Taylor & Francis Journals, vol. 39(1), pages 1-18, March.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Pablo Sanz & Joan Fontrodona, 2019. "Moderation as a Moral Competence: Integrating Perspectives for a Better Understanding of Temperance in the Workplace," Journal of Business Ethics, Springer, vol. 155(4), pages 981-994, April.
    2. Joan Fontrodona & Alejo Sison & Boudewijn Bruin, 2013. "Editorial Introduction: Putting Virtues Into Practice. A Challenge for Business and Organizations," Journal of Business Ethics, Springer, vol. 113(4), pages 563-565, April.
    3. Lamberto Zollo & Massimiliano Matteo Pellegrini & Cristiano Ciappei, 2017. "What Sparks Ethical Decision Making? The Interplay Between Moral Intuition and Moral Reasoning: Lessons from the Scholastic Doctrine," Journal of Business Ethics, Springer, vol. 145(4), pages 681-700, November.
    4. Domènec Melé, 2009. "Integrating Personalism into Virtue-Based Business Ethics: The Personalist and the Common Good Principles," Journal of Business Ethics, Springer, vol. 88(1), pages 227-244, August.
    5. Mark E. Lokanan & Prerna Sharma, 2023. "Two Decades of Accounting Fraud Research: The Missing Meso-Level Analysis," SAGE Open, , vol. 13(3), pages 21582440231, September.
    6. Caleb Bernacchio, 2021. "Virtue Beyond Contract: A MacIntyrean Approach to Employee Rights," Journal of Business Ethics, Springer, vol. 171(2), pages 227-240, June.
    7. Sandrine Frémeaux, 2020. "A Common Good Perspective on Diversity," Post-Print hal-03232779, HAL.
    8. David Dawson, 2018. "Measuring Individuals’ Virtues in Business," Journal of Business Ethics, Springer, vol. 147(4), pages 793-805, February.
    9. Andrew Abela & Ryan Shea, 2015. "Avoiding the Separation Thesis While Maintaining a Positive/Normative Distinction," Journal of Business Ethics, Springer, vol. 131(1), pages 31-41, September.
    10. Paul Shrivastava & Günter Schumacher & David Wasieleski & Marko Tasic, 2017. "Aesthetic Rationality in Organizations: Toward Developing a Sensibility for Sustainibility," Post-Print hal-01515126, HAL.
    11. Kevin T. Jackson, 2016. "Economy of Mutuality: Merging Financial and Social Sustainability," Journal of Business Ethics, Springer, vol. 133(3), pages 499-517, February.
    12. Sendirella George & Erin Twyford & Farzana Aman Tanima, 2024. "Authoritarian Neoliberalism and Asylum Seekers: the Silencing of Accounting and Accountability in Offshore Detention Centres," Journal of Business Ethics, Springer, vol. 194(4), pages 861-885, November.
    13. Bakre, Owolabi M. & McCartney, Sean & Fayemi, Simeon Olufemi, 2022. "Accounting as a technology of neoliberalism: The accountability role of IPSAS in Nigeria," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 87(C).
    14. David McPherson, 2013. "Vocational Virtue Ethics: Prospects for a Virtue Ethic Approach to Business," Journal of Business Ethics, Springer, vol. 116(2), pages 283-296, August.
    15. Andrew West, 2018. "After Virtue and Accounting Ethics," Journal of Business Ethics, Springer, vol. 148(1), pages 21-36, March.
    16. Marina Balboa & Germán López-Espinosa & Antonio Rubia, 2012. "Non-linear Dynamics in Discretionary Accruals: An Analysis of Bank Loan-Loss Provisions," Faculty Working Papers 07/12, School of Economics and Business Administration, University of Navarra.
    17. Bakre, Owolabi M. & Lauwo, Sarah, 2016. "Privatisation and accountability in a “crony capitalist” Nigerian state," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 39(C), pages 45-58.
    18. Ioan-Bogdan ROBU & Maria GROSU & Costel ISTRATE, 2016. "The Effect of the Auditors’ Rotation on the Accounting Quality in the Case of Romanian Listed Companies under the Transition to IFRS," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(133), pages 1-65, January.
    19. David Dawson, 2018. "Organisational Virtue, Moral Attentiveness, and the Perceived Role of Ethics and Social Responsibility in Business: The Case of UK HR Practitioners," Journal of Business Ethics, Springer, vol. 148(4), pages 765-781, April.
    20. Andrew West, 2014. "Ubuntu and Business Ethics: Problems, Perspectives and Prospects," Journal of Business Ethics, Springer, vol. 121(1), pages 47-61, April.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:kap:jbuset:v:182:y:2023:i:2:d:10.1007_s10551-021-04974-2. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.