The purpose of the current study is to provide a theoretical framework for an integration of ethical values into corporate planning using Activity-Based Budgeting (ABB). ABB is a well-known approach that allows managers to create and simulate a model of business activities aiming to overcome the limitations of traditional budgeting (Hansen et al., 2003; Brimson and Antos, 1999; Bunce et al., 1995; Hansen et al., 2003). More specifically, we underline the key role that moral reasoning plays in integrating ethical values into business activities and the role that ABB has vice versa in affecting moral reasoning by providing real and simulated information about firm and individual performances.

Moral reasoning and corporate planning / Santosuosso, Pierluigi. - CD-ROM. - (2017), pp. 2265-2267. ((Intervento presentato al convegno 10th Annual Conference of the EuroMed Academy of Business. Global and national business theories and practice: bridging the past with the future. tenutosi a Rome nel September 13-15, 2017.

Moral reasoning and corporate planning

SANTOSUOSSO, Pierluigi
2017

Abstract

The purpose of the current study is to provide a theoretical framework for an integration of ethical values into corporate planning using Activity-Based Budgeting (ABB). ABB is a well-known approach that allows managers to create and simulate a model of business activities aiming to overcome the limitations of traditional budgeting (Hansen et al., 2003; Brimson and Antos, 1999; Bunce et al., 1995; Hansen et al., 2003). More specifically, we underline the key role that moral reasoning plays in integrating ethical values into business activities and the role that ABB has vice versa in affecting moral reasoning by providing real and simulated information about firm and individual performances.
9789963711567
File allegati a questo prodotto
File Dimensione Formato  
Santosuosso_Moral_2017.pdf

solo gestori archivio

Tipologia: Versione editoriale (versione pubblicata con il layout dell'editore)
Licenza: Tutti i diritti riservati (All rights reserved)
Dimensione 550.85 kB
Formato Adobe PDF
550.85 kB Adobe PDF   Visualizza/Apri   Richiedi una copia

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11573/1079254
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact