Analysis of the political and identity dynamics of a dominant mode of control: The case of business ethics control and its legalization

•Illustration of the domination of a legalistic approach in the control of ethics.•Political and identity dynamics contribute to a legalistic control of ethics.•Business ethics is a solid example of the legalization of organizations.•Legalization of organizations leads to the individualization of re...

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Bibliographic Details
Published in:Critical perspectives on accounting 2022-10, Vol.88, p.102291, Article 102291
Main Authors: Ben Khaled, Wafa, Gérard, Benoît, Farjaudon, Anne-Laure
Format: Article
Language:English
Subjects:
Business administration
Business ethics
Control
Designers
Ethics
Humanities and Social Sciences
Identity
Legalization
Power
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Summary:•Illustration of the domination of a legalistic approach in the control of ethics.•Political and identity dynamics contribute to a legalistic control of ethics.•Business ethics is a solid example of the legalization of organizations.•Legalization of organizations leads to the individualization of responsibilities. This research studies the political and identity dynamics involved in the formation of a dominant mode of business ethics control. Through analysis of the ethical tool design process at five French multinationals, this empirical study reveals how business ethics is becoming legalized. This legalization is explained by a structure of domination that favours a legalistic approach, the diffusion of tools prepared by the legalistic designers, and a socio-cognitive identity strategy applied by the dominated group, the moralist designers. The individualization of responsibility is identified as a major risk associated with excessive legalization in business ethics.
ISSN:1045-2354
1095-9955
DOI:10.1016/j.cpa.2021.102291