Abstract
Organizational misconduct (white collar, corporate and occupational crime, unethical behavior, rule violations, etc.) is an increasingly important social concern. This paper proposes that a necessary step toward preventing and treating such misconduct is the understanding of the explanations, called accounts, given by the actor. We argue that the theorizing and findings in the literature on accounts can be organized into a 2×2 matrix framework. The first dimension centers on whether or not the actor admits that some net harm is done by the act, and the second consists of whether or not the actor admits responsibility. When both are admitted (cell 1), the account is a concession, while denial of both constitutes a refusal (cell 4). Admitting responsibility but not harm equates to a justification (cell 2), and the opposite condition is an excuse (cell 3). Building on this matrix, we specify a typology of explanations within each cell which will highlight inter-cell differences. Finally, we explore the implications of this analysis for managers, regulators, and the public.
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Eugene Szwajkowski has taught in the Department of Management of the University of Illinois at Chicago since 1978, and as a visiting professor at the University of Illinois at Urbana-Champaign and at the University of Notre Dame. For the past fifteen years, Dr. Szwajkowski has been engaged in research on various aspects of illegal and unethical behavior within and on behalf of organizations. His research has investigated such practices as price-fixing and anti-competitive acquisitions, employee theft and sabotage, sex and race discrimination, and deceptive advertising.
The author gratefully acknowledges the generous contributions of Drs. Laurie Larwood and Darold Barnum, and of two anonymous reviewers for their helpful comments on earlier versions of this paper.
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Szwajkowski, E. Accounting for organizational misconduct. J Bus Ethics 11, 401–411 (1992). https://doi.org/10.1007/BF00870552
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DOI: https://doi.org/10.1007/BF00870552