没有管理的商业:麦金塔主义会计、管理与实践导向型企业

IF 3.4 2区 哲学 Q2 BUSINESS Business Ethics Quarterly Pub Date : 2024-03-13 DOI:10.1017/beq.2024.4
Andrew West
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引用次数: 0

摘要

阿拉斯戴尔-麦金太尔对管理资本主义的批判是众所周知的,有人认为麦金太尔思想与当代资本主义商业是对立的。然而,人们已经做出了大量努力来证明不同的商业活动是如何构成麦金太尔实践的,这表明麦金太尔商业伦理学术研究的核心是不一致的。本文提出了一种弥合这些观点的方法,建议重新构想一种彻底 "以实践为主导 "的麦金泰尔商业方法。对会计和管理的详细比较表明,虽然两者都不属于 "良好秩序 "的实践,但它们之间存在着重大差异:管理不符合麦金泰尔实践的标准,而会计则是一种 "扭曲的 "实践。这导致了以实践为主导的商业活动分类,即传统的管理任务被归入、共享或从属于实践和实践者。我们从 "实践社群 "文献和对专业的思考中汲取了关于如何实现这一点的见解。
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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.

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来源期刊
CiteScore
6.20
自引率
10.00%
发文量
38
期刊介绍: Business Ethics Quarterly (BEQ) is a peer-reviewed scholarly journal that publishes theoretical and empirical research relevant to the ethics of business. Since 1991 this multidisciplinary journal has published articles and reviews on a broad range of topics, including the internal ethics of business organizations, the role of business organizations in larger social, political and cultural frameworks, and the ethical quality of market-based societies and market-based relationships. It recognizes that contributions to the better understanding of business ethics can come from any quarter and therefore publishes scholarship rooted in the humanities, social sciences, and professional fields.
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