Critical Perspectives on Accounting ( IF 8.3 ) Pub Date : 2021-03-05 , DOI: 10.1016/j.cpa.2021.102291 Wafa Ben Khaled , Benoît Gerard , Anne-Laure Farjaudon
This research studies the political and identity dynamics involved in the formation of a dominant mode of business ethics control. Through analysis of the ethical tool design process at five French multinationals, this empirical study reveals how business ethics is becoming legalized. This legalization is explained by a structure of domination that favours a legalistic approach, the diffusion of tools prepared by the legalistic designers, and a socio-cognitive identity strategy applied by the dominated group, the moralist designers. The individualization of responsibility is identified as a major risk associated with excessive legalization in business ethics.
中文翻译:
主导控制模式的政治和身份动态分析:商业道德控制及其合法化案例
本研究研究了商业道德控制主导模式的形成所涉及的政治和身份动态。通过分析五家法国跨国公司的道德工具设计过程,这项实证研究揭示了商业道德是如何合法化的。这种合法化的解释是一种支持法律主义方法的统治结构,法律主义设计者准备的工具的传播,以及被支配群体,道德主义设计者应用的社会认知身份策略。责任的个体化被认为是与商业道德过度合法化相关的主要风险。