Corporate Integrity and Accountability

by George G. Brenkert

• ISBN13: 9780761929550
• ISBN10: 076192955X
• Format: Paperback
• Copyright: 2004-06-30
• Publisher: SAGE Publications, Inc

Summary

The ethical and legal scandals at Enron, WorldCom, Tyco and many other businesses in the United States, Europe and Asia have shaken people's confidence in business. Corporate Integrity and Accountability seeks to address questions of corporate integrity as they arise for financial reporting, executive compensation, globalization, and business ethics itself. The chapters are the product of leading business ethicists-both academic and practitioner-in the U.S. and Europe, resulting in the application of different methodologies, sources, and forms of argument. This gives the reader a sense not only of the complexity of some of the ethical issues business faces, but also the richness of the various resources that are available to address these issues.

Table of Contents

CHAPTER 1.THE NEED FOR CORPORATE INTEGRITY - George Brenkert

PART I: CORPORATE INTEGRITY CHALLENGED - George Brenkert

CHAPTER 2Wittgenstein's Bedrock: What Business Ethicists Do. - Ronald Berenbeim

CHAPTER 3Tylenol Revisited, Friedman, and the Current CSR Debate - David Collins

CHAPTER 4The Practicality of Pluralism: Redrawing the Simple Picture of Bipolarism and Compliance in Business Ethics - Johan Wempe and Thomas Donaldson

CHAPTER 5.Integrity in the Private, the Public and the Corporate Domain - Henk van Luijk

PART II: FINANCIAL REPORTING AND ACCOUNTABILITY - George Brenkert

CHAPTER 6.Why Conflicts of Interest and Abuse of Information Asymmetry are Keys to Lack of Integrity and What Should be Done About it? - Norman Bowie

CHAPTER 7.An Ethical Framework for Auditor Independence - Thomas W. Dunfee, Alan S. Glazer, Henry R. Jaenicle, Susan McGrath, and Arthur Siegel

CHAPTER 8.The Ethics of Financial Reporting, the Global Reporting Initiative, and the Balanced Concept of the Firm - Georges Enderle

CHAPTER 9.What is a Successful Company? (A Path to Understanding Accountability - Josep Lozano

CHAPTER 10. Small Firm Integrity and Accountability - George Brenkert

CHAPTER 11. The U.S. Business Scandals: Perspectives on Ethics and Culture at Home and Abroad - Frank Vogl

CHAPTER 12. Is Corruption Always Corrupt? - Manuel Velasquez

CHAPTER 13Law, Accountability and Globalization - Richard DeGeorge

CHAPTER 14The Next Generation of Codes of Conduct - Bruce Moats

CHAPTER 15Global Business Ethics: A Multi-Institutional Approach - John Dienhart

PART IV.FOSTERING CORPORATE INTEGRITY - George Brenkert

CHAPTER 16Corporate Integrity within a Corporate Citizenship Framework - Steven Rochlin

CHAPTER 17CEO Compensation - Parameters, Paradigms and Paradoxes - Eleanor O'Higgins

CHAPTER 18Shareholder Engagement: Does It Promote CSR? - Jane Collier

CHAPTER 19Instilling Moral Competence - Catherine Smith and Pieter Kroon