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Spiritual Scriptures Impact On Six Ethical Models Influencing Organizational Practices

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Author Info
Waymond Rodgers ()
Susana Gago ()
Abstract

Moral issues greet the business community constantly, confronting us with problems on handling accounting rules that can determine a company’s future. We are bombarded with news regarding fraudulent activities in companies that mishandled accounting rules leading to undermining the confidence of customers, employees, suppliers, shareholders and the community. Dealing with ethical issues is often perplexing and without the benefits of a decision making model underlined by ethical positions we may be apt to repeat our old ways. Further, value and belief systems are often times absent and not connected to a decision making model in a useful manner. We argue for a modification of decision-making models that has been accepted in companies with stronger links with ethics and morality. With this aim we propose a return to the base values of Buddhism, Christianity, Hinduism, Judaism, and Islam by scriptures, underlying six dominant ethical approaches that drive practices in organizations.

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Paper provided by Universidad Carlos III, Departamento de Economía de la Empresa in its series Business Economics Working Papers with number wb064314.

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Date of creation: Jul 2006
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Handle: RePEc:cte:wbrepe:wb064314

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  1. Jose M. Moneva, Fernando Llena, 2000. "Environmental disclosures in the annual reports of large companies in Spain," European Accounting Review, Taylor and Francis Journals, vol. 9(1), pages 7-29, May. [Downloadable!] (restricted)
  2. Rodgers, Waymond, 1999. "The influences of conflicting information on novices and loan officers' actions," Journal of Economic Psychology, Elsevier, vol. 20(2), pages 123-145, April. [Downloadable!] (restricted)
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