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"MacIntyre"
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Multinational Tax Avoidance
The techniques that some large multinational corporations use to reduce their tax liability have come under increasing public scrutiny in recent years, alongside governmental investigations and international commitments aimed at curbing opportunities for tax avoidance. Although discussion of tax avoidance activities, and their regulatory responses, is often conducted with reference to moral concepts (such as ‘fairness’), philosophical analysis of the ethics of multinational tax avoidance remains limited. In particular, the virtue ethics tradition that emphasises the agent (and his/her character) and the performance of specific roles has not been considered in detail. This paper examines how the contemporary virtue ethics of Alasdair MacIntyre can be applied to the issue of multinational tax avoidance, and considers the role that accountants play in these activities. It argues, firstly, that MacIntyre’s approach provides a more useful philosophical analysis of the issue (when compared to utilitarian and deontological approaches for example) and, secondly, that the main parties involved (MNC accountants and regulators) are likely to agree with the main tenets of this approach. The paper also contributes by reconceptualising, using MacIntyre’s scheme, the issue of tax avoidance in relation to Donald Cressey’s ‘fraud triangle’.
Journal Article
Business without Management: MacIntyrean Accounting, Management, and Practice-Led Business
Alasdair MacIntyre’s critique of managerial capitalism is well known, with some arguing that MacIntyrean thought is antithetical to contemporary capitalist business. Nevertheless, substantial efforts have been taken to demonstrate how different business activities constitute MacIntyrean practices, which points to an incoherence at the heart of MacIntyrean business ethics scholarship. This article proposes a way of bridging these perspectives, suggesting a reimagined MacIntyrean approach to business that is thoroughly ‘practice-led.’ A detailed comparison of accounting and management shows that while neither are practices in ‘good order,’ they differ in significant ways: where management does not meet the criteria for a MacIntyrean practice, accounting is a ‘distorted’ practice. This leads to a categorisation of practice-led business activity, whereby the traditional tasks of management are subsumed, shared or subordinated to practices and practitioners. Insights on how this can be implemented are drawn from the ‘communities of practice’ literature and a consideration of professions.
Journal Article
The Virtue of External Goods in Action Sports Practice
Consistent with the idea that business ethics is a form of applied ethics, many virtue ethicists make use of an extant (pure) moral philosophy framework, namely, one developed by Alasdair MacIntyre. In doing so, these authors have refined MacIntyre’s work, but have never really challenged it. In here questioning, and developing an alternative to, the MacIntyrean orthdoxy, I illustrate the merit of business ethicists adopting a broader philosophical perspective focused on constructing (new) theory. More specifically—and in referring to action sports (e.g., mountain biking, snowboarding)—I propose that an external good motive is not only much more consistent with virtuous practical excellence than MacIntyreans acknowledge, but that such a motive is fundamental to identifying and explaining how practices can be deliberately created (by businesses). Consequently, and in stark contrast with MacIntyre’s deeply pessimistic outlook on modern business and society, I propose that those who value practices might celebrate our current era.
Journal Article
Ethics under capital : MacIntyre, communication, and the culture wars
\"We in the West are living in the midst of a deadly culture war. Our rival worldviews clash with increasing violence in the public arena, culminating in deadly riots and mass shootings. A fragmented left now confronts a resurgent and reactionary right, which threatens to reverse decades of social progress. Commentators have declared that we live in a\"post-truth world,\" one dominated by online trolls and conspiracy theorists. How did we arrive at this cultural crisis? How do we respond? This book speaks to this critical moment through a new reading of the thought of Alasdair MacIntyre. Over thirty years ago, MacIntyre predicted the coming of a new Dark Ages. The premise of this book is that MacIntyre was right all along. It presents his diagnosis of our cultural crisis. It further presents his answer to the challenge of public reasoning without foundations. Pitting him against John Rawls, Jürgen Habermas, and Chantal Mouffe, Ethics Under Capital argues that MacIntyre offers hope for a critical democratic politics in the face of the culture wars.\"--Bloomsbury Publishing.
Book
Political responsibility and the European Union
This book addresses the question of political legitimacy in the European Union from the much-neglected angle of political responsibility. It develops an original communitarian approach to legitimacy based on Alasdair MacIntyre's ethics of virtues and practices, that can be contrasted with prevalent liberal-egalitarian and neo-republican approaches. The book argues that a ‘responsibility deficit’, quite distinct from the often discussed ‘democratic deficit’, can be diagnosed in the EU. This is documented in chapters that provide in-depth analysis of accountability, transparency and the difficulties associated with identifying responsibility in European governance. Closing this gap requires going beyond institutional engineering. It calls for gradual convergence towards certain core social and political practices and for the flourishing of the virtues of political responsibility in Europe's nascent political community. Throughout the book, normative political theory is brought to bear on concrete dilemmas of institutional choice faced by the EU during the recent constitutional debates.
eBook
Carrots and Rainbows: Motivation and Social Practice in Open Source Software Development
Open source software (OSS) is a social and economic phenomenon that raises fundamental questions about the motivations of contributors to information systems development. Some developers are unpaid volunteers who seek to solve their own technical problems, while others create OSS as part of their employment contract. For the past 10 years, a substantial amount of academic work has theorized about and empirically examined developer motivations. We review this work and suggest considering motivation in terms of the values of the social practice in which developers participate. Based on the social philosophy of Alasdair Maclntyre, we construct a theoretical framework that expands our assumptions about individual motivation to include the idea of a long-term, value-informed quest beyond short-term rewards. This motivation-practice framework depicts how the social practice and its supporting institutions mediate between individual motivation and outcome. The framework contains three theoretical conjectures that seek to explain how collectively elaborated standards of excellence prompt developers to produce high-quality software, change institutions, and sustain OSS development. From the framework, we derive six concrete propositions and suggest a new research agenda on motivation in OSS.
Journal Article