Ethical implications of Off-Balance-Sheet Financing
Article Abstract:
There are many reasons and justifications for the extensive use of Off-Balance-Sheet Financing (OBSF) in finance and business. Supporters of this practice claim that it permits companies to benefit from business opportunities that would not otherwise be available. Opponents of OBSF claim that it restricts the usefulness of financial statements. It is possible to argue that OBSF raises ethical concerns, as it cannot be ethical not to ensure that all relevant information is easily available to all who may wish to use a company's financial statements.
Publication Name: Business & Professional Ethics Journal
Subject: Philosophy and religion
ISSN: 0277-2027
Year: 1996
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Confucianism as an ethical foundation for total quality management
Article Abstract:
A sound ethical foundation offered by Confucianism for a more effective implementation of total quality management (TQM) emphasizes on the basic principles of ethics like acquisition of knowledge, use of rituals and procedures, and individual moral preparation is presented. It is concluded that employing Confucianism enables more effective implementation of TQM and also that TQM provides a powerful application and modern interpretation of Confucian principles.
Publication Name: Business & Professional Ethics Journal
Subject: Philosophy and religion
ISSN: 0277-2027
Year: 2004
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Managed competition and school choice: evaluating the ethical implications of market-driven reform proposals
Article Abstract:
The ethicality of market-directed solutions to two key business concerns, rising healthcare costs and low-quality education, is dicussed. Managed competition, as a solution to the healthcare problem, is consistent with utilitarian principles, and school choice, as a solution to the education problem, is compatible with distributive-justice principles.
Publication Name: Business & Professional Ethics Journal
Subject: Philosophy and religion
ISSN: 0277-2027
Year: 1995
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