This article asks whether firms should exempt employees when they object to elements of their work that go against their conscience. Fairness requires that we follow the rules of an organization we have joined voluntarily only if these rules express mutual advantage. In corporations, I argue that subordination and exemption provides for mutual advantage better than subordination plus right of exit. This is because agents want to protect their conscientious convictions, even in hierarchical organizations geared towards efficient preference satisfaction. Thus exemptions should be granted in unforeseeable circumstances, provided the costs are limited.

中文翻译：

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企业中的良心反对

本文询问当公司反对员工违背良心的工作内容时，他们是否应免除员工的责任。公平要求我们遵守我们自愿加入的组织的规则，前提是这些规则表达了互惠互利。在公司中，我认为从属和豁免比从属和退出权提供更好的互利。这是因为代理人想要保护他们的良心信念，即使在面向有效偏好满足的等级组织中也是如此。因此，只要成本有限，就应在不可预见的情况下给予豁免。