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Detail
ArtikelAccounting for Organizational Misconduct  
Oleh: Szwajkowski, Eugene
Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Journal of Business Ethics vol. 11 no. 5/6 (May 1992), page 401-412.
Topik: Accounting; Organizational Misconduct
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: BB27.15
    • Non-tandon: 1 (dapat dipinjam: 0)
    • Tandon: tidak ada
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Isi artikelOrganizational misconduct (white collar, corporate and occupational crime, unethical behavior, rule violations, etc.) is an increasingly important social concern. This paper proposes that a necessary step toward preventing and treating such misconduct is the understanding of the explanations, called accounts, given by the actor. We argue that the theorizing and findings in the literature on accounts can be organized into a 2 x 2 matrix framework. The first dimension centers on whether or not the actor admits that some net harm is done by the act, and the second consists of whether or not the actor admits reponsibility. When both are admitted (cell 1), the account is a concession, while denial of both constitutes a refusal (cell 4). Admitting responsibility but not harm equates to a justification (cell 2), and the opposite condition is an excuse (cell 3). Building on this matrix, we specify a typology of explanations within each cell which will highlight inter-cell differences. Finally, we explore the implications of this analysis for managers, regulators, and the public.
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