Mapping the field of a diverse discipline - towards a taxonomy of business ethics Online publication date: Mon, 13-May-2024
by Christoph Schank; Moritz Botts; Johannes Hirata
International Journal of Pluralism and Economics Education (IJPEE), Vol. 14, No. 3/4, 2023
Abstract: The diversity of business ethics approaches makes the field interesting and productive, but it also poses challenges to investigating the field. To help scholars make sense of the complex business ethics landscape, an analytical framework is needed, especially in light of cultural-specific approaches to business ethics. To this end, we propose a taxonomy consisting of ten criteria on four levels to systematise business ethics approaches. We demonstrate the analytical rigor of the taxonomy by applying it to three schools of business ethics from German-speaking countries, namely the economic theory of morality, integrative economic ethics, and cultural business ethics. As a result, commonalities and differences become visible, and scholars may find it easier to identify linkages with their own discipline.
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