Analysis of the political and identity dynamics of a dominant mode of control: the case of business ethics control and its legalization

Wafa Ben Khaled, Benoit Gerard and Anne Laure Farjaudon
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Wafa Ben Khaled: Birmingham Business School - University of Birmingham [Birmingham]
Benoit Gerard: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique
Anne Laure Farjaudon: IRGO - Institut de Recherche en Gestion des Organisations - UB - Université de Bordeaux - Institut d'Administration des Entreprises (IAE) - Bordeaux

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Abstract: This research studies the political and identity dynamics involved in the formation of a dominant mode of business ethics control. Through analysis of the ethical tool design process at five French multinationals, this empirical study reveals how business ethics is becoming legalized. This legalization is explained by a structure of domination that favours a legalistic approach, the diffusion of tools prepared by the legalistic designers, and a socio-cognitive identity strategy applied by the dominated group, the moralist designers. The individualization of responsibility is identified as a major risk associated with excessive legalization in business ethics.

Keywords: Ethics; Control; Power; Identity; Legalization (search for similar items in EconPapers)
Date: 2021-03-05
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Published in Critical Perspectives On Accounting, 2021, 88, pp.102291. ⟨10.1016/j.cpa.2021.102291⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03281991

DOI: 10.1016/j.cpa.2021.102291

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