کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
999585 936848 2009 11 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
A Levinasian ethics critique of the role of management and control systems by large global corporations: The General Electric/Nuovo Pignone example
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
پیش نمایش صفحه اول مقاله
A Levinasian ethics critique of the role of management and control systems by large global corporations: The General Electric/Nuovo Pignone example
چکیده انگلیسی

This essay extends [Shearer, 2002] Levinasian critique of the role of financial accounting with its neo-classical underpinnings in today's global market capitalism. It expands on Levinas's ethics-of-being-for-the-other by emphasizing how he developed his radical ethics by drawing on the ancient Jewish texts, an ethics that gives place of privilege to ontology rather than epistemology in contrast to much conventional Western philosophy. The essay illustrates the potential of his ethics for mounting a critique of the use of management and control systems by global corporations. It provides General Electric's takeover of the Italian company Nouvo Pignone as an instance. The systems are an essential element in the expansionary strategies of these massive enterprises that have come to dominate the world. The essay concludes that GE's instantiation of its generic management and control systems into the firms it acquires runs afoul of a Levinasian ethics. That many large global corporations employ similar systems and tactics highlights the urgent need for a broader accountability on the part of such organizations than economic efficiency and producing profits to report to capital markets. Levinas's ethics, thusly, presents a space of entry to expose and confront the economic commodification of employees scattered across the world.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Critical Perspectives on Accounting - Volume 20, Issue 6, September 2009, Pages 751–761
نویسندگان
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