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Corporate Integrity and Accountability
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Corporate Integrity and Accountability

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Courses:
Business Ethics

July 2004 | 296 pages | SAGE Publications, Inc
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. In so doing it asks the following questions: 
  • What is the current meaning of corporate integrity?
  • How should we go about analyzing and responding to unethical and corrupt behavior both at home and abroad? 
  • What measures can be undertaken by corporations within their own walls to address these problems? 
  • What groups and perspectives need to be taken into account with regard to CEO compensation?

These are a few of the many topics that the chapters in this book discuss under the heading of corporate integrity and accountability.
 
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.
 
Corporate Integrity and Accountability is ideally suited as a text for courses in the following: business ethics, corporate social responsibility, current ethical issues in business, and corporate citizenship.  


George Brenkert
CHAPTER 1. THE NEED FOR CORPORATE INTEGRITY
George Brenkert
PART I: CORPORATE INTEGRITY CHALLENGED
Ronald Berenbeim
CHAPTER 2 Wittgenstein's Bedrock: What Business Ethicists Do.
David Collins
CHAPTER 3 Tylenol Revisited, Friedman, and the Current CSR Debate
Johan Wempe and Thomas Donaldson
CHAPTER 4 The Practicality of Pluralism: Redrawing the Simple Picture of Bipolarism and Compliance in Business Ethics
Henk van Luijk
CHAPTER 5. Integrity in the Private, the Public and the Corporate Domain
George Brenkert
PART II: FINANCIAL REPORTING AND ACCOUNTABILITY
Norman Bowie
CHAPTER 6. Why Conflicts of Interest and Abuse of Information Asymmetry are Keys to Lack of Integrity and What Should be Done About it?
Thomas W. Dunfee, Alan S. Glazer, Henry R. Jaenicle, Susan McGrath, and Arthur Siegel
CHAPTER 7. An Ethical Framework for Auditor Independence
Georges Enderle
CHAPTER 8. The Ethics of Financial Reporting, the Global Reporting Initiative, and the Balanced Concept of the Firm
Josep Lozano
CHAPTER 9. What is a Successful Company? (A Path to Understanding Accountability
George Brenkert
CHAPTER 10. Small Firm Integrity and Accountability
George Brenkert
Part III. INTEGRITY AND ACCOUNTABILITY OF GLOBAL BUSINESS
Frank Vogl
CHAPTER 11. The U.S. Business Scandals: Perspectives on Ethics and Culture at Home and Abroad
Manuel Velasquez
CHAPTER 12. Is Corruption Always Corrupt?
Richard DeGeorge
CHAPTER 13 Law, Accountability and Globalization
Bruce Moats
CHAPTER 14 The Next Generation of Codes of Conduct
John Dienhart
CHAPTER 15 Global Business Ethics: A Multi-Institutional Approach
George Brenkert
PART IV. FOSTERING CORPORATE INTEGRITY
Steven Rochlin
CHAPTER 16 Corporate Integrity within a Corporate Citizenship Framework
Eleanor O'Higgins
CHAPTER 17 CEO Compensation - Parameters, Paradigms and Paradoxes
Jane Collier
CHAPTER 18 Shareholder Engagement: Does It Promote CSR?
Catherine Smith and Pieter Kroon
CHAPTER 19 Instilling Moral Competence

This is a good collection of essays related to corporate responsibility and accountability. I am recommending this book as background reading for my students, as along with regular textbooks, this book gives them a good in-depth understanding of different topics covered in the module. I find particularly interesting the chapters on "Integrity in the Private, the Public and the Corporate Domain" and "The Next Generation of Codes of Conduct".

Dr Maria Adamson
Essex Business School, Essex University
August 17, 2011

This book was used in a graduate course on Business Ethics and was a useful resource for learning and discussion

Dr Barbara Olden
Business Administration, International Technological University
February 22, 2011
Key features
  • Authors from both the United States and Europe – a Trans-Atlantic collection of authors            
  • Authors from universities, businesses and non-governmental organizations  
  • Discusses current business scandals     
  • Top researchers and practitioners in the area of business ethics  
  • Bibliography on the twin central topics of corporate integrity and accountability            
  • Discusses the future of business ethics and codes of ethics
  • Presents what two prominent corporations (Levi Strauss and ING Group) have done to address business ethics
  • Presents two starkly different views on business and corruption  

For instructors

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