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This paper explores the impact of ethical philosophies on developing an authentic leader's internalized moral perspective. It builds on prior research on moral identity, proposing that ethical philosophies such as deontology, rule utilitarianism, and virtue can be internalized over time to form an authentic leader's internalized moral identity. The paper argues that while virtues and altruism are discussed in the authentic leadership literature, the relevance of other ethical philosophies to authentic leadership has been largely overlooked. These ethical philosophies embedded in business settings can be internalized and become integral to the content of a leader's moral identity rather than merely being lenses for moral reasoning. Authentic leaders' moral identities regulate their moral motivation and actions. In addition, the paper posits that internalized ethical philosophies can be activated by triggering events or changing the domain of moral issues. Authentic leaders with highly internalized moral identities are also encouraged to be morally modest, reflecting on different ethical philosophies when facing new challenges and internalizing them as needed while staying committed to their virtue-centric moral identity. This interdisciplinary paper proposes a framework and presents theoretical propositions to further understand the role of ethical philosophies in shaping an authentic leader's internalized moral perspective. [ABSTRACT FROM AUTHOR]

Nowadays businesses are often expected to create not just financial, but multiple kinds of value—and they report on this using numbers and narratives. Multiple-value accounting narratives, such as those required by the Integrated Reporting framework, are often met with suspicion: accounting scholars have argued that inconsistencies between narratives and performances show that narratives are used for impression management rather than to accurately report the (ir)responsible behavior of companies. This paper proposes to assess narratives beyond inconsistencies with reported performances. Starting from the idea that performances are delivered in response to the kinds of value in the situation of the company, we argue that narratives and performances should be analyzed together as interrelated elements and considered in relation to the kinds of value in the situation. The paper transforms the common consequentialist view on which value should be "increased," into the value pluralist view that something being of value can require many different performances such as for example respecting, maximizing, admiring, maintaining, using, and bringing it about. From this perspective, multiple-value accounting narratives logically precede the reporting of performances and should identify the kinds of value in the situation to which the company ought to respond, which performances are required by these kinds of value, and which indicators and targets should be used to report on these performances. A brief analysis of the annual report of Unilever illustrates how such metaethical criteria can help assess and develop multiple-value accounting narratives. [ABSTRACT FROM AUTHOR]

Research in sociology and organization studies has consistently documented the tendency for organizations to develop wrongdoing practices that are at odds with the legal and moral frameworks of society. Often, this wrongdoing acquires a degree of normalization where it is endorsed, encouraged, and accepted throughout the organization. Such normalized wrongdoing can have severe negative effects on the whistleblowing opportunities of employees. While these effects are intuitively easy to understand, we still lack an understanding of the significant variation that exists across situations of normalized wrongdoing and how that variation may affect potential whistleblowers. To advance such an agenda, the paper analyzes 14 whistleblower autobiographies. Building on work on normalized wrongdoing within corruption, fraud, and management studies and Niklas Luhmann's theories on organization, the analysis finds that normalized wrongdoing in the autobiographies appears in different intensities that depend on the role of management, the benefits organizations obtain from wrongdoing, and the extent to which wrongdoing norms are internalized by employees. The paper builds on these distinctions to suggest a continuum of normalized wrongdoing from 'weak' to 'strong.' Understanding this variation offers a new set of tools to assess the organizational realities that concerned employees must navigate in when they attempt to resist and address situations of normalized wrongdoing. [ABSTRACT FROM AUTHOR]