An Assessment of Subjectivism. Its Meaning and its Limits

This working-paper deals with the meaning of the subjective theory of value. It is argued that in spite of its wide utilization in economic theory, subjectivism is an equivocal concept generating incompatible interpretations. The affluence of various and incompatible interpretations is the consequence of a conception that is either too complex or too elastic. This is the case since the subjective theory of value cannot accommodate most of the features that are traditionally associated with it: utility, marginalism, ordinal evaluation, knowledge, expectations. Actually, this working-paper defends a specific view of subjectivism which is much simpler than most of its current interpretations.

Rothbard and Hoppe’s justifications of libertarianism: A critique

Murray N. Rothbard and Hans-Hermann Hoppe build their libertarian theory of justice on two axioms concerning self-ownership and homesteading, which are bolstered by two key arguments: reductio ad absurdum and performative contradiction. Each of these arguments is designed to demonstrate that libertarianism is the only theory of justice that can be justified. If either of these arguments were valid, it would prove the libertarian claim that the state is an unjust political arrangement. Giving due weight to the importance of the libertarian anarchist claim, this article exposes and criticizes the arguments that substantiate it

Post hoc, ergo propter hoc : methodological limits of performance-oriented studies in CSR

This paper enquires into the possibility of establishing a causal link between social performance (SP) and financial performance (FP) in corporate social responsibility (CSR). It shows that this endeavour is limited by several biasing factors (such as time horizons, sample choices and the tools chosen to measure SP and FP) and faces the logical fallacy post hoc ergo propter hoc (after this, therefore because of this), which indicates that a sequence of events does not necessarily establish a causal link. The paper contributes to the methodological literature in CSR currently focused on empirical tests aiming to discern the linkages between SP and FP, both by emphasising the interest in interpreting and justifying SP and by suggesting a redirection of empirical efforts towards the understanding of entrepreneurial preference for a specific type of SP

A Moral Pluralist Perspective on Corporate Social Responsibility: From Good to Controversial Practices

This study starts from the observation that there are relatively few controversial issues in corporate social responsibility (CSR). Given its strong normative background, CSR is rather an atypical discipline, especially in comparison with moral philosophy or applied ethics. Exploring the mainstream CSR agenda, this situation was echoed by widespread consensus on what was considered to be “good practice”: reducing pollution, shutting down sweatshops, discouraging tax evasion, and so on. However, interpretation of these issues through the lens of moral pluralism unveils latent controversies. The moral appraisal of good practices within CSR depends on key moral concepts (such as harm, responsibility, intention, and consequences), which have various—and often incompatible—interpretations. In a nutshell, this article argues that from a moral pluralist standpoint, all CSR topics are potentially controversial

What is progressive business?

This introductory chapter signposts the rationale, framework and case study contents of the book. Firstly, we offer an overview of the need for new more progressive business models than the mainstream which exists at present, identifying the current challenges facing business in Europe and beyond in its international ramifications. To remedy these challenges, we present our alternative vision of progressive business functioning, whose basic criteria comprise ecological sustainability, respect for future generations, and pro-socialness. Then, synopses of our case examples follow

Causes and Consequences of Inflation

While ethical implications of direct taxation systems have recently received renewed attention, a more veiled scheme remains unnoticed: inflation. We overview the causes of inflation and assess its consequences. Salient wealth redistributions are a defining feature of inflation, as savers and fixed income individuals see a relative wealth reduction. While avoiding this “tax” is difficult in many instances due to the primacy of money in a monetary economy, the tax codes of most developed countries allow avoidance techniques to be employed. We analyze three ways that inflation may be avoided in an attempt to preserve personal wealth, as well as the consequences of such practices

Management, Political Philosophy, and Social Justice: Special Theme

This paper introduces the special theme on management and political philosophy, following a call for papers in the journal Philosophy of Management. The scope of this introduction is to emphasize the importance of political philosophy as a subtheme in the discipline of philosophy of management by shedding light on a cornerstone conversation: the role of the state in fostering corporate accountability for social injustice. For doing so, we present the papers invited to this special theme and show how they contribute to this conversation. Inspired by the arguments that the articles in this special theme develop, we also provide further thoughts for the directions that future research should pursue for enriching the discussions in the political philosophy of management. © 2022, The Author(s), under exclusive licence to Springer Nature Switzerland AG