Purpose – The purpose of this paper is twofold: first to add to the debate on good governance and ethics of enterprise risk management (ERM) and second to describe an ethical maturity scale based on duty and responsibility for practical implementation to ensure better governance....

Purpose – The purpose of this paper is twofold: first to add to the debate on trust and opportunism within transaction cost economics (TCE) and second to describe a partial solution, a code of ethical practice (CoEP) originating in Kant's moral philosophy. Design/methodology/approach – The...

Purpose – The purpose of this paper is twofold: first to add to the debate on trust and opportunism within transaction cost economics (TCE) and second to describe a partial solution, a code of ethical practice (CoEP) originating in Kant's moral philosophy. Design/methodology/approach – The...

Purpose – The purpose of this paper is twofold: first, to add to the debate on governance and, second, to describe a value set theory of the firm. Design/methodology/approach – The methodology has centred on good governance amongst employees – management and workers alike. Findings – It...

Purpose – The purpose of this paper is to address the debate on an ethical foundation underpinning modern corporate governance and to argue that an ethical foundation is absent in the definition of corporate governance. The paper recommends an applied Kantian philosophy....