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Many business ethics books take a basically collectivist approach to the subject. They speak in terms of collective rights and interests, the public interest, social justice, the greatest good for the greatest number, and so forth. If individualism is mentioned at all, it is mentioned disparagingly. This book takes a different approach. While some of the contributors to this volume take the more popular, collectivist approach, many of them do not. Thus, this book offers a more balanced presentation of business ethics than that found in most books on the subject.
The book is divided into four parts. The contributors to Part I offer an enlightening look at the philosophical foundations of business ethics via discussions on the teaching of business ethics, on the relationship between capitalism and morality, on the philosophical concepts of selfishness, exploitation, and the profit motive, as well as a unique chapter where business ethics issues are looked at against the foil of the philosophy of Ayn Rand. Part II addresses business ethics issues that involve the relationship of the corporation to outsiders. Among the topics discussed are the concept of corporate duty and social responsibility, environmental issues, and business ethics applied to so-called anti-competitive practices. Part III discusses some issues regarding the responsibility of the corporation to insiders, and Part IV covers some of the ethical responsibilities of employees and the corporation. A major contribution to the field of business ethics, this edited work is recommended for scholars, practitioners, and the general public.
List of contents
Philosophical Foundations of Business EthicsTeaching Business Ethics in an Environment of Mistrust by Tibor Machan
Selfishness, Exploitation, and the Profit Motive by Antony Flew
Capitalism and Morality: The Role of Practical Reason by Douglas B. Rasmussen
Business: Myth and Morality by James E. Chesher
Ayn Rand's Objectivist Ethics as the Foundation of Business Ethics by Jerry Kirkpatrick
What Is the Public Interest? by Roger Koppl
Relationships Between the Corporation and OutsidersAre Anticompetitive Practices Unethical? by D. T. Armentano
To Whom Does the Corporation Owe a Duty? by George C. S. Benson
Corporate Social Responsibility by Douglas J. Den Uyl
Business Environmental Ethics by Robert E. Gordon, Jr.
Responsibilities of the Corporation to InsidersEthical Issues in Acquisitions and Mergers by Robert W. McGee
Ethics and Affirmative Action: A Managerial Approach by Rosalyn W. Berne and R. Edward Freeman
Ethical Behavior in Labor Relations by Bevars D. Mabry
Insider Trading by Robert W. McGee and Walter E. Block
Responsibilities of Employees and the CorporationConflicts of Interest by George C.S. Benson
Ethical Dilemmas of Management Accountants by William K. Grollman and Joan L. Van Hise
The Ethics of Computer Activities by Riva Wenig Bickel
Codes of Ethics by Leo Ryan
Index
About the author
ROBERT W. McGEE is Professor of Accounting at the W. Paul Stillman School of Business, Seton Hall University. He has authored or edited more than thirty books and monographs and has written more than 200 articles for various professional and scholarly journals. Among his books are,
Analytical Contribution Accounting: The Cost Accounting/Pricing Policy Interface (Greenwood Press, 1987),
Accounting and Tax Aspects of Computer Software Manufacturing (Praeger, 1987), and
Accounting for Data Processing Costs (Greenwood, 1988).
