Business and Professional Ethics
South-Western College Publishing (Verlag)
978-0-357-44188-6 (ISBN)
Leonard J. Brooks is professor emeritus of business ethics and accounting at the Rotman School of Management, the Institute of Management & innovation and the Department of Management of the University of Toronto. He is the director emeritus of the Professional Accounting Centre, the Master of Forensic Accounting Program (formerly the Diploma in Investigative & Forensic Accounting Program) and the Master on Management & Professional Accounting programs at U. of T. Professor Brooks served 14 years on the Editorial Board of the Journal of Business Ethics and as founding editor of Corporate Ethics Monitor, a pioneering bimonthly publication. He has published articles on ethics issues in the Journal of Business Ethics, Accounting Organizations and Society, Canadian Accounting Perspectives and Business & Society. He co-authored "Business & Professional Ethics For Directors, Executives & Accountants," 9e, with Paul Dunn; "Ethics & Governance: Developing and Maintaining an Ethical Corporate Culture," 4e, with David Selley and "Principles of Stakeholder Management: The Clarkson Principles" with Lee Preston and Thomas Donaldson. Prior to joining the University of Toronto, he obtained his CA designation (in 1970) and subsequently became an audit manager and Director of Manpower for Touche Ross & Co. (now Deloitte.) in Toronto. Professor Brooks served as a member, then chair, of the Canadian Institute of Chartered Accountants’ national Board of Examiners and chair of its national Syllabus Committee. He was named a Fellow of the Institute of Chartered Accountants (FCA) of Ontario in 1982. These professional designations were converted to CPA and FCPA in 2012. He consults with individuals, corporations, governmental and non-governmental organizations and serves as an expert witness and media-commentator. Professor Brooks is also a former director of the Canadian Centre for Ethics & Corporate Policy and a former president of the Canadian Academic Accounting Association. Paul Dunn is a professor of business ethics at the Goodman School of Business, Brock University. Dr. Dunn has a doctorate in accounting from Boston University as well as two degrees in philosophy from the University of Toronto. He is a CPA who worked in downtown Toronto with Ernst & Young (as a chartered accountant), the Canadian Imperial Bank of Commerce (in the finance division), as well as in the private sector (in controllership). Professor Dunn’s research focuses on ethics, corporate governance and corporate social responsibility. His theory papers and empirical studies have appeared in a variety of scholarly journals, including the Journal of Business Ethics, Journal of Management, Business & Society and Business Ethics Quarterly. He is consulting editor for the Journal of Business Ethics, associate editor for Business & Society Review as well as editorial member for Business & Society and the Journal of Management and Governance. The media in both Canada and internationally interview Paul Dunn regularly.
CHAPTER 1 ETHICS EXPECTATIONS
The Ethics Environment for Business: The Battle for Credibility, Reputation & Competitive Advantage
New Expectations for Business
Responses & Developments
The Ethics Environment for Professional Accountants
Managing Ethics Risks & Opportunities
Questions
Reading Insights
References
Case Insights
ETHICS CASES involving (number of cases):
Improper Behavior (5)
Advertising & Sales promotion (4)
Financial Transactions (2)
Control of Information (2)
Concerning the Environment (3)
Product Safety (5)
Accounting & Auditing (2)
CHAPTER 2 ETHICS & GOVERNANCE SCANDALS
Ethics & Governance: A Timeline of Important Events
Ethics & Governance: The Early Developments Prior to 1970
Ethics & Governance: 1970–1990
Ethics & Governance: The Modern Era—1990 to the Present
Significant Ethics & Governance Scandals & Events
Signs of Ethical Collapse
Ethics & Governance: Trends
Ethics & Governance: Timetables of Important Events, 1929–2019
New sections:
Unethical Bank Cultures Produce Scandals
#MeToo Movement Reaches a Tipping Point
Harmful Products Draw Huge Settlements and Change Perspectives
Accounting Crises lead to Re-imagination of Professional Accountant’s Role
U.S. Business Roundtable Statement Signals Acceptance of Stakeholder Interests
Useful Video & Films
Questions
References
Case Insights
ETHICS CASES:
Enron, Arthur Andersen, Worldcom
LIBOR Manipulations, Deutsche Bank’s Cultural Disaster
Bernie Madoff Scandal
Wal-Mart Bribery, GM Ignition Faults, VW Cheats on Emissions Tests
General Motors installed faulty ignition switches
Takata air bags explode injuring passengers with metal shrapnel
Volkswagen software defeats environmental exhaust emissions testing
Valeant Pharmaceuticals and Turing Pharmaceuticals bought drugs and jumped prices
CHAPTER 3 ETHICAL BEHAVIOR—PHILOSOPHERS’ CONTRIBUTIONS 127
Ethics & Moral Codes
Ethics & Business
Self-Interest & Economics
Ethics, Business & The Law
Major Ethical Theories Useful in Resolving Ethical Dilemmas
Moral Imagination
Questions
Case Insights
Useful Video & Film
References
ETHICS CASES about improper behavior (7)
John DeLorean’s Overcommitment to His Company
Google’s Tax Minimization Strategy: Utilitarian Consequences
New York Times Dual Class Share Structure: Distributive Injustice?
Ben and Jerry’s Application of the Rawlsian Difference Principle
Merck and River Blindness: Justice as Fairness
Beach-Nut Nutrition Corporation and Blind Corporate Loyalty
Johnson & Johnson’s Worldwide Recall of Tylenol: Virtue Ethics
CHAPTER 4 PRACTICAL ETHICAL DECISION MAKING
Introduction
Motivating Developments for Ethical Learning
Ethical Decision Making Framework (EDM)—An Overview
Philosophical Approaches—An Overview: Consequentialism (Utilitarianism), Deontology, & Virtue Ethics
Sniff Tests & Common Heuristics—Preliminary Tests of Ethicality
Stakeholder Impact Analysis—Comprehensive Tool for Assessing Decisions & Actions
Stakeholder Impact Analysis: Modified Traditional Decision-Making Approaches
Integrating Philosophical & Stakeholder Impact Analysis Approaches
Other Ethics Decision-Making Issues
A Comprehensive Ethical Decision-Making Framework
Conclusion
Questions
References
Illustrative Applications & Case Insights
ILLUSTRATIVE APPLICATIONS (4)
ETHICS CASES About:
Harm to individuals (4)
Harm to the environment (1)
Governance decisions (3)
CHAPTER 5 CORPORATE ETHICAL GOVERNANCE & ACCOUNTABILITY
Modern Governance & Accountability Framework—To Shareholders & Other Stakeholders
New Expectations—New Framework to Restore Credibility
Corporate Governance Overview
Accountability to Shareholders or Stakeholders?
The Shareholder Value Myth
Governance for Broad Stakeholder Accountability
Guidance Mechanisms—Ethical Culture & Code of Conduct
Threats to Good Governance & Accountability
Misunderstanding Objectives & Fiduciary Duty
Failure to Identify & Manage Ethics Risks
Conflicts of Interest
Key Elements of Corporate Governan
| Erscheinungsdatum | 10.03.2020 |
|---|---|
| Verlagsort | Florence |
| Sprache | englisch |
| Maße | 193 x 17 mm |
| Gewicht | 1338 g |
| Themenwelt | Sonstiges ► Geschenkbücher |
| Wirtschaft ► Betriebswirtschaft / Management ► Unternehmensführung / Management | |
| ISBN-10 | 0-357-44188-5 / 0357441885 |
| ISBN-13 | 978-0-357-44188-6 / 9780357441886 |
| Zustand | Neuware |
| Informationen gemäß Produktsicherheitsverordnung (GPSR) | |
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