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Dr. Aliza Racelis Abstract + Slides + Profile

Ethics and Governance Issues in Sustainability in Asia: Literature Review and Research Proposals

In the last few years, the corporate world has come under increasing pressure to behave in an ethically responsible manner. In particular, recent accountability failures have led to bankruptcies and restatements of financial statements that have harmed countless shareholders, employees, pensioners, and other stakeholders. These failures have created a crisis of investor confidence and caused stock markets around the world to decline by billions of dollars (Racelis, 2010; Walker, 2005).

Without a doubt, one of the causes of such accountability failures is the failure to practice genuine corporate social responsibility, that is to say, organizational ethics, corporate citizenship, and corporate sustainability. If sustainable development is to mean “development that meets the needs of the present without sacrificing the right of future generations to fulfill their needs” (WCED, 1987: 43), then there is a critical need to continue debating the ethics and morality of sustainability (Garriga and Melé, 2004).

This paper, then, seeks an appreciation of such ethics and governance issues in sustainability, defined as encompassing ecosystem health, human needs, economic development, and social justice. It scours the literature in relation to the ethical aspects of sustainability in Asia, focusing on the Philippines wherever literature allows. It then outlines specific research proposals in the following areas: (1) Corporate and state governance, and the rule of law; (2) Ethics and morality, (3) Genuine poverty alleviation, (4) Collaborative efforts, and (5) Training and education.

Seminar 14 Slides
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Dr. Aliza Racelis obtained an Accountancy degree from the University of the Philippines, earned an MBA from the National University of Singapore (NUS) and has a PhD in Business from the University of the Philippines. Since coming back from her MBA at NUS, she's been teaching at the Department of Accounting & Finance of the University of the Philippines Business School. Apart from Management Accounting, she specializes in Corporate Governance & Business Ethics.


2012年03月28日 12:15に投稿されたエントリーのページです。

ひとつ前の投稿は「Dr. Max Maquito Abstract (2) + Slides + Profile」です。

次の投稿は「Prof. Cecilia Villanueva」です。


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