Business and Professional Ethics
South-Western College Publishing (Verlag)
979-8-214-05860-3 (ISBN)
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Leonard J. Brooks is Professor of Business Ethics & Accounting at the Rotman School of Management of the University of Toronto. He is the Director of the Professional Accounting Centre, and the Master of Forensic Accounting Program (formerly the Diploma in Investigative & Forensic Accounting Program) at the University’s Institute for Management & Innovation. 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 coauthored BUSINESS & PROFESSIONAL ETHICS FOR DIRECTORS, EXECUTIVES & ACCOUNTANTS, 8E 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 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 the empirical results of his research have appeared in a variety of scholarly journals, including the Journal of Business Ethics, Journal of Management, Business & Society, and Business Ethics Quarterly. The media in both Canada and internationally interview Paul Dunn regularly.
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. New discussions on risk identification, the social license to do business, social investing, AI ethics, questionable marketing of talcum- based baby powder and the related bankruptcy practice of Johnson & Johnsons (i.e. the Texas Two-Step), NOCLAR rule adoption developments and many recent key business scandals. Questions. Reading Insights. References. Case Insights. ETHICS CASES involving (number of cases): Challenges of AI (1). Questionable Business Models (3). Improper Behavior (4). Advertising & Sales promotion (2). Financial Transactions (2). Control of Information (2). Environmental Issues (3). Product Safety (4). Accounting & Auditing (2). 2, ETHICS & GOVERNANCE SCANDALS. Timeline of Important Events. Early Developments Prior to 1970. Prelude to the Governance Crisis 1970'1990. Governance Reform 1990'2020. Enforcement Brings Realization 2020'2024. Significant Ethics & Governance Scandals & Events. Signs of Ethical Collapse. Trends. Timetables of Important Events, 1929'2024. New discussions on the problems of Boeing, the Opioid Fiasco, the crypto king who died, the talc disaster that got J & J dancing the Texas Two-Step, the Theranos Fraud, and the FTX Bankruptcy. Cases and an expanded description have also been added related to the subprime lending fiasco discussion while the full chapter on the subject has been moved to the digital archive for the book. Useful Video & Films. Questions. References. Case Insights. ETHICS CASES: Enron, Arthur Andersen, WorldCom. LIBOR Manipulations, Subprime Mortgage Meltdown. Deutsche Bank's Cultural Disaster. Bernie Madoff Scandal. Theranos, FTX Bankruptcy. 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. 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. New discussion on opportunistic pricing during COVID has been added as well as three new vignettes economic self-interest, selling drugs at cost, and virtue expectations. Questions. Case Insights. Useful Video & Film. References. ETHICS CASES about improper behavior (7). An Illustration of Ethical Decision Making. Spy versus Spy: Corporate Espionage in the Canadian Airline Industry. Art Forgeries: Is Deceiving Art Experts Unethical? Matt Colvin Buys Hand Sanitizers, Deciding Who Receives the Swine Flu Vaccine. Insurance and Genetically Inherited Diseases, The Case of Cesar Correia. 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. Hybrid Analyses ' Extending & Blending the Traditional Decision-Making Approaches. Integrating Philosophical & Stakeholder Impact Analysis Approaches. Other Ethics Decision-Making Issues. A Comprehensive Ethical Decision-Making Framework. An introduction of the concept of double materiality for sustainability issues has been included as well as a new case has been added that focuses attention on important objectives, and new vignettes have been added on ethics vs. profits, trade-offs between stakeholders,
| Erscheint lt. Verlag | 9.2.2026 |
|---|---|
| Verlagsort | Florence |
| Sprache | englisch |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen |
| ISBN-13 | 979-8-214-05860-3 / 9798214058603 |
| Zustand | Neuware |
| Informationen gemäß Produktsicherheitsverordnung (GPSR) | |
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