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.
Part I: Corporate Integrity Challenged
- Chapter 2: Wittgenstein's Bedrock: What Business Ethicists Do
- Chapter 3: Tylenol Revisited: Friedman and the Current CSR Debate
- Chapter 4: The Practicality of Pluralism: Redrawing the Simple Picture of Bipolarism and Compliance in Business Ethics
- Chapter 5: Integrity in the Private, the Public, and the Corporate Domain
Part II: Financial Reporting and Accountability
- Chapter 6: Why Conflicts of Interest and Abuse of Information Asymmetry are Keys to Lack of Integrity and What Should Be Done about it
- Chapter 7: An Ethical Framework for Auditor Independence
- Chapter 8: The Ethics of Financial Reporting, the Global Reporting Initiative, and the Balanced Concept of the Firm
- Chapter 9: What is a Successful Company? A Path to Understanding Accountability
- Chapter 10: Small Firm Accountability and Integrity
Part III: Integrity and Accountability of Global Business
- Chapter 11: The U.S. Business Scandals: Perspectives on Ethics and Cultures at Home and Abroad
- Chapter 12: Is Corruption Always Corrupt?
- Chapter 13: Law, Accountability, and Globalization
- Chapter 14: The Next Generation of Codes of Conduct
- Chapter 15: Global Business Ethics and Sustainability: A Multi-Institutional Approach
Part IV: Fostering Corporate Integrity
- Chapter 16: Principles with Process: Corporate Integrity within a Corporate Citizenship Framework
- Chapter 17: CEO Compensation: Parameters, Paradigms, and Paradoxes
- Chapter 18: Responsible Shareholding and Investor Engagement in the U.K.
- Chapter 19: Instilling Moral Competence in a Multinational: A Technical Issue