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Unternehmensethik für Professional Service Firms: Problemtatbestände und Lösungsansätze

Business ethics for professional service firms: problems and orientations
[journal article]

Scherer, Andreas Georg
Alt, Jens Michael

Abstract

"Die Wirtschaftsskandale der jüngsten Zeit werfen wieder einmal die Frage nach der gesellschaftlichen Verantwortung der Unternehmung auf. In der Kritik stehen dabei besonders die so genannten Professional Service Firms. Die Untersuchung von Managementsystemen und Anreizstrukturen in Unternehmensbera... view more

"Die Wirtschaftsskandale der jüngsten Zeit werfen wieder einmal die Frage nach der gesellschaftlichen Verantwortung der Unternehmung auf. In der Kritik stehen dabei besonders die so genannten Professional Service Firms. Die Untersuchung von Managementsystemen und Anreizstrukturen in Unternehmensberatungen, Wirtschaftsprüfungsgesellschaften und Investmentbanken zeigt sowohl empirisch als auch organisationstheoretisch begründbare Defizite bei der Ermöglichung und Durchsetzung einer kritischen ethischen Reflexion des Managementhandelns. Der vorliegende Artikel skizziert Problemtatbestände und Lösungsansätze und zeigt den Forschungsbedarf auf, der auf diesem Gebiet noch besteht." (Autorenreferat)... view less


"The current crisis of the world economic system and the lack of confidence in its capitalistic institutions are influenced by the ethical misconduct of professional service firms. In this article we consider the ethical behaviour and structures of professional service firms, e.g. consulting, auditi... view more

"The current crisis of the world economic system and the lack of confidence in its capitalistic institutions are influenced by the ethical misconduct of professional service firms. In this article we consider the ethical behaviour and structures of professional service firms, e.g. consulting, auditing, investment analysis and banking and also executiv search companies. Our research shows empirically and theoretically derived deficits in management systems and incentive structures that are obstacles for critical reflection on ethical concerns. We draw some conclusions concerning organizational reform within these firms. Finally, an outlook on possible future research activities in this area is given." (author's abstract)... view less

Keywords
management counsulting; business ethics; service enterprise; bank; management; ethics; certified public accountant

Classification
Sociology of Economics
Sociology of Work, Industrial Sociology, Industrial Relations

Method
descriptive study

Document language
German

Publication Year
2002

Page/Pages
p. 304-336

Journal
Zeitschrift für Wirtschafts- und Unternehmensethik, 3 (2002) 3

ISSN
1439-880X

Status
Published Version; peer reviewed

Licence
Deposit Licence - No Redistribution, No Modifications


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Home  |  Legal notices  |  Operational concept  |  Privacy policy
© 2007 - 2025 Social Science Open Access Repository (SSOAR).
Based on DSpace, Copyright (c) 2002-2022, DuraSpace. All rights reserved.