理念哲学研究部会は、"経営を支える経営者の理念、哲学、思想ないし倫理的価値観は何であるか"を主題とし、日本の代表的人物や経営者の思想と行動について共同研究を重ね、今回12名のメンバーで分担執筆し、一冊にとりまとめた。その要点を紹介し、わが国で連綿と流れる「経営の心と道」を再確認し、「新世紀の経営倫理」の精神的拠り所を示唆する。

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The recent corporate scandals of Snow Brand Milk Products and Mitsubishi Motors were cases where corporate brands had been damaged by consumers' distrust to unethical ways in management. New economists say that the purpose of joint-stock companies is to maximize their shareholders' profits. These profits should be analyzed not only in terms of quantity but in "quality" or its ethical origin. However, the current accounting standard merely functions as the rule which supports the mechanism in calculating profits. Therefore, audited results do not necessarily highlight the "quality" side of profits although it is essential for going concern. Hence it is vital to close this loophole in business management by checking the origins of revenues and expenses. In this ethical aspect, corporate brands come to be established and maintained, otherwise damaged. In general terms, business management should emphasize more on the social and humanity elements. This paper attempts to structure the business ethics in the 21st century by examining revenues and expenses. Revenues are discussed by analyzing few cases of businesses-consumers transaction problems, whereas expenses are discussed through tax law. Through these methods, the paper concludes that the business ethics can be assessed by numerical index, in which the corporate brand value plays an important role.

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The key subject of business ethics in the 21st century is to think stakeholder approach to corporate governance. There are 3 models of corporate governance from the view point of ownership of a company; 1) maximized shareholder value theory, 2) enlightened shareholder value theory, and 3)pluralistic value theory which leads to stakeholder approach. rganizations and corporations in the United States, Europe, and Japan approach to these models, emphasize an importance of pluralistic value theory, and propose stakeholder approach to corporate governance.

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Mass production and mass consumption of consumer durables challenge economic theories in two ways. A consumer durable is basically the same as capital good in its physical characteristics and yet it is a consumer good. A consumer durable does not perish physically after its use and remains as a waste material, which cannot be regulated through price mechanism in the market. Cost of waste disposal of consumer durables must be included in the price of the goods and should be born by consumers themselves. The case of Teshima illustrates that the most serious problem in waste disposal is a NIMBY problem.

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Since the Ikeda cabinet revived the current decoration system in 1963, many businessmen have been decorated. Nowadays, because of the increased tenacity of acquiring a decoration,senior executives pursue a higher position and stay there for a longer period.Aging and moral hazards have become conspicuous phenomena among them. If the current deplorable system is abolished,if aged leaders change their interest into a service to the public utilizing their insight and expertise, and if the younger generation demonstrate their ability as new leaders, then we can expect a vital ethical 21st century.

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The purpose of this paper is to analyze social responsibility of firms, which becomes an important activity for firms today. Its research from the viewpoint of ethics, however, is not satisfactory yet in Japan. So as to analyze this issue, Hare's ethical theory is utilized in this paper.

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As we reach the end of twentieth century, the business ethics process has begun to prevail widely in Japan.Affected by ethical initiatives,the corporate culture itself is expected to change ethically. In order to measure and ensure the level of penetration of ethics and the change in the corporate culture, the monitoring process is indispensable.The importance of ethical audit and evaluation,as well as some practical methods of monitoring to be carried out byEthics Office, Internal Audit Department or Corporate Auditor, will be discussed in this paper.

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"Shushigaku that professed to worship and reason was crowned with success as one of Jugaku.Shusigaku located [worship] on the center of their thought, and professed [the reason of everything]. The sprits of Shusigaku is applicable to today's business behavior.When we think about business ethics that ask the reason of enterprise value for being, it's the [worship].The enterprise is necessary to take action good business behavior as the member of society under the [worship].

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In this paper,I intend to discover measurement rules about labour custom ethic rules according to recapitalization management decision processes about private foreign companies.Based on geometrical economic studies about informal sectors of developing countries,I try to bind some measurement studies of activity management acocounting studies and specifications about economic labour models.And according to these arguements, I try to endevour some viewpoints of measurebilities about recapitalization management decisons to informal sectors of developing countries.And in this study,1 try to indicate that labour custom ethic rules and labour customs have some management accounting measurebilities on the points of mutual support models on some specifications of internal mutual virtual endowsment accounting conditions and democratic decisions of informal sectors of developing countries.This study covers some specificate categories of semanantic labor ethics measurment issues on the academic deciplines of activity management acocounting studies and also advocacy endowsment social structurism studies.

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In recent years, IT has come to be acknowledged as the cutting edge to change the current world, not only to change the global economy but also to change the world politics. Also, IT is regarded as key factor to change the internationasl society, spread the democracy all over the world, however, this common perception of IT is sometimes criticized as too bright. In fact, it is evident that IT revolution has also caused new types of moral hazard and harmed the benefits of our society. Such moral hazards are quite peculiar to IT revolution, especially to Internet technology or Cyber Space. In this aspect, those moral hazards could be called Cyber Moral Hazard. The typical type of Cyber Moral Hazard are Cyber Crime, Cyber Terrorism or Cyber War, and in the business area, information asymmetry causes lots of Cyber Moral Hazard. This study sets its focus on the characteristics and causes of Cyber Moral Hazard, and analizes the ethical issues peculiar to IT revolution.

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This paper addresses the issue of slow-changing and not-up-to-date regulations and fast-changing innovative technologies. In the advent of the new file exchange software that may drastically change the nature of Internet, copyright law is faced with the un-assumed situation and the industry is concerned about the immediate affect. The paper reviews the concept of copyright and its affect on digital contents. Then cases of Napster and Gnutella are analyzed. Their capabilities and future potential of electronic businesses are explored, in relation with the copyright protection. Finally, the author evaluates the critical significance of assessing the essential value of this file exchange technology in conjunction with the business ethics in an effort to establish a common working ground.

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In the contemporary Japanese firm employees are excluded from the corporate decision-making process. In this essay I refute one argument used to defend this exclusion. The argument is based on a commonly-accepted interpretation of employment contracts: employees promise to work as managers tell them in return for rewards, so they have no claim to participation in the management. But if people are rational and autonomous, it is unlikely for two reasons that they enter into such an agreement. First, there is no guarantee that employees will get rewards by working under the direction of managers. Second, when people have conflicting purposes and beliefs, it is harmful to one's autonomy to agree to obey others' decisions without having any voice in the process by which they are reached. Therefore this interpretation of employment contracts is unacceptable and the exclusion of employees from management cannot be justified on the basis of it.

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In this paper, a behavioral entropy model on business ethics is proposed through the use of the information theory, and business ethics are expressed as 'lower entropy resources', The characteristic of the model is to suggest one of orientations on the roles which business ethics should fulfill. Based on this model, the roles of business ethics are discussed from the view points of the lower entropy resources.

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The moral development theory developed by Kohlberg et al. (1983) has been often cited in empirical studies of the business ethics in recent years. A lot of psychological researches which measure manager's moral reasoning level by using this theory have been accumulated mainly in the U.K. and U.S.A. However, Kohlberg's theory is treated as if it had evident validity, and then little investigations into the meta-ethical assumption of the theory have been done in these researches. In this paper we'll verify imperfection of the moral development theory while referring to the stage theory of communication competence proposed by Habermas (1979), and revise the diagram of moral development stages. As a result, we could get the model that reconstructs more reasonably the developmental situation of managers' moral judgments in the application to the business ethics research. In the latter half we'll illustrate how the validity of the moral reasoning of the management in a certain case is evaluated according to the new model of moral development.

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The component of today's business ethics is as the following. (1) information ethics (2) occupation ethics (3) employment ethics (4) environment ethics (5) compliance These components vary according to the corporation. And it is different even if it is based on the progress conditions. First, as for being important, it breaks down the contents of the component. It is to show if it becomes "high business ethics " if what is done. An employee doesn't know it even if an abstract word is lined up. At present, the structure of the business ethics permeation, fixation which it is grappling with in each companies is thought that it can be classified in three. One is a type for the disgraceful affair. The second is a type that it is done unwillingly. The third is a corporation value creative type. It knows which type of corporation shows interest in which structure from the experience until now. There are three points of "the future model" along the actual management. It is education(on the web), the authorization system of the corporation, outside of the office monitor system, ethics inspection by internal auditors.

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Current technologies allow information to be collected, analyzed, and delivered around the world more quickly and inexpensively. The protection of personal privacy right is emerging as one of the problem of the computer age. However, the competitive advantage based on individual information cannot be disregarded. So, there has to be clear guidelines in code of ethics to deal with the issues. Like other industries, The US consumer finance industry deals with consumer privacy as one of the ethical issues. What are US consumer finance companies doing to protect the privacy of cu stomers? The purpose of this study is to consider the ethics of information management which the business can be compatible with the protection of consumer privacy throughout the case of US consumer finance companies.

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Today,business ethics issues in Executives are strongly commented and urged in the concerned fields. To remind these issues from the religious view, I would appeal executives may keep it in each mind as one of significant management thought.As case study of it, herewithj would take two excellent executives, lived Meiji, Taisho, and Showa. Mr. Masaya Suzuki promoted the Sumitomo as president for 19years through his worship of Zen,and Mr.Masakazu Echigo promoted Itochu from textile trading firm to present general trading firm as presesint for 13 years through his worship of Jyodo-Shinshu Sect. Both performed splendid achivement not only in each business behavior but cultural one. In this paper, I would take how religious ethics (for both buddhist ethics) was significantly maintained to promote business ethics through both behaviors mainly on living and human environment since both were born,and how both firms have promoted each business environment till present scale.

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