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This paper discusses The Merchant of Venice from an economic and Biblical perspective in an attempt to corroborate the view that the work epitomizes the spirit of the early capitalism of Shakespeare's London. The main goal of the paper is to enrich mainstream interpretation by showing different, and more complex faces of the main characters of the play. Starting with the debate on usury in the late Middle Ages, the paper argues that the main ethical message conveyed by The Merchant of Venice is a criticism of the hypocrisy of the spirit of emerging capitalism at the time. Furthermore, the paper claims that in order to understand the core of this masterpiece, its Biblical references must be explored and reconsidered, as accurate interpretation of their context may shed new light on the play and on Shakespeare's general view of proto-capitalism. [ABSTRACT FROM AUTHOR]

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]