Exploring the ethical foundations of the different subfields of managerial thought, this book brings a thoroughly new light on the issue of sustainability and responsibility in management theory and practice.
Ethics and Economics is divided in two parts. In the first one, Italian and French catholic thinkers, are analysed by well-known scholars, with basic reference to the economic view of their work. In the second part the economic environment is described and proposals, based on the social catholic thought, for the solution of the most diffused economic problems are given. The book therefore furnishes an alternative approach to the orthodox economic analysis and, for this reason, it may be a useful tool for researchers who wish to compare their theoretical approach with a less conventional one, and for scholars who want to examine closely alternative views to the traditional economic models and paradigm.
El estudio de la ética no solamente nos lleva a entender mejor las complejas situaciones que hoy día enfrentamos, también nos ayuda a discernir lo que subyace tras nuestras decisiones. La ética nos ayuda a descubrir, aclarar, afirmar, cambiar, reformar o trasformar valores y fines que motiva nuestra conducta.Este libro nos proveerá con las herramientas teóricas necesarias para conocer, describir y analizar los retos ético/morales que hoy día enfrentamos los cristianos.
O presente livro é o resultado de uma parceria entre orientador e orientando, mas confesso que tive forte incentivo do Decano da Faculdade de Economia da Universidade Agostinho Neto o Prof. Dr. Fausto Tavares de Carvalho Simões numa daquelas reuniões acadêmicas. A minha aposta concretizou – se com essa obra na qual dedico para todos os meus alunos do Curso de Contabilidade e Auditória da Cadeira de Direito Económico. Ao meu parceiro na obra o jovem licenciado Francisco Ngueve que aceitou o desafio em escrever conjuntamente comigo na qual tenho plena certeza no seu futuro brilhante na sua especialidade.
This book presents a selection of articles with focus on the theoretical foundations of business ethics, and in particular on the philosophy of management and on human rights and business. This implies identifying and discussing conflicts as well as agreement with regard to the philosophical and other foundations of business and management. Despite the general interest in corporate social responsibility and business ethics, the contemporary discussion rarely touches upon the normative core and philosophical foundations of business. There is a need to discuss the theoretical basis of business ethics and of business and human rights. Even though the actions and activities of business may be discussed from a moral perspective, not least in the media, the judgments and opinions relating to business and management often lack deeper moral reflection and consistency. Partly for this reason, business ethicists are constantly challenged to provide such moral and philosophical foundations for business ethics and for business and human rights, and to communicate them in an understandable manner. Such a challenge is also of scientific kind. Positions and opinions in the academic field need to be substantiated by thorough moral and theoretical reflection to underpin normative approaches. Far too often, business ethicists may agree on matters, which they approach from different and sometimes irreconcilable philosophical standpoints, resulting in superficial agreement but deeper-lying disagreement. In other cases, it may be of high relevance to identify philosophical standpoints that despite conflicting fundamentals may arrive at conclusions acceptable to everyone.
This book discusses the foundations of social and environmental accounting and highlights local differences in countries like Italy and Bulgaria. It also describes the institutional environment, which affects the development and application of environmental accounting and reporting, as a basis for evaluating current achievements and the future steps that need to be taken to develop and spread environmental accounting. The book is unique in presenting exemplary cases from different emerging and developed countries. It is a valuable resource for theorists in the field, practitioners in companies, as well as investors and other stakeholders. Moreover, it provides students with the necessary theoretical constructs, empirical studies as well as practical and managerial tools to allow for a quick orientation in the methodology, techniques and selected practices used in environmental accounting and reporting.
Informed by systems thinking, this book explores new perspectives in which culture and management are harmoniously integrated and cultural heritage is interpreted both as an essential part of the social and economic context and as an expression of community identity. The combination of a multidisciplinary approach, methodological rigor and reference to robust empirical findings in the fertile field of analysis of UNESCO’s contribution mean that the book can be considered a reference for the management of cultural heritage. It casts new light on the complex relation of culture and management, which has long occupied both scholars and practitioners and should enable the development of new pathways for value creation. The book is based on research conducted within the framework of the Consorzio Universitario di Economia Industriale e Manageriale (University Consortium for Industrial and Managerial Economics), a network of universities, businesses and public and private institutions that is dedicated to the production and dissemination of knowledge in the field. This volume will be of interest to all who are involved in the study and management of the cultural heritage.