We live in an age of public accountability. For university-based business schools, housed within institutions with responsibilities for fostering public wellbeing, public accountability represents major challenges. The specific challenge of this dissertation is interpreting that accountability in moral, as opposed to legal or bureaucratic terms. Much of the academic attention to public accountability has focused on the legal aspects of compliance and regulation. The systemic nature of the educative-formative problem of moral accountability argued herein is especially evident inside postgraduate management education. I argue that nascent ideas of moral accountability foreground a systemic and inescapable challenge to the legitimacy of the now ubiquitous Masters of Business Administration (MBA) within university based management education. Illustrating the formative-educative problem via a case study at an Australian university and drawing on a critical review of the management studies literature I argue that current approaches to meeting those public responsibilities are at risk of being marginal at best. This is a view increasingly recognised by those within the management studies field already committed to redressing amoral management theory and practice. Efforts to professionalise management by bringing management studies inside universities have long been abandoned in favour of following market logic - a predominantly financially driven logic that is formatively amoral - thus exposing universities' moral legitimacy to rising public skepticism, if not acute and justifiable concern. Beyond the professionalisation efforts and the compliance mentality of corporate governance and against the commonplace smorgasbord approach to business ethics (foreclosing engagement with larger and relevant political, ethical and philosophical dimensions) I argue for cultivating a specific capability for management graduates - one area that will yield considerable philosophical scope and pedagogical options while meeting the university's public responsibility. I make a case for cultivating reflective judgment on matters of moral accountability {and specifically at the individual level} as a defining capability in management studies - a capability that is worthy of public trust in universities. To that end I argue for a Kantian approach to cultivating reflective moral accountability. The scope of this approach is global, the mode is action-guiding principles under public scrutiny, where reverence for individual human dignity is at its base: a civic or enlightened accountability, oriented to earning and warranting public trust, by individuals and through institutions. Kantian hope in a cosmopolitan ethical commonwealth sustains practical-idealist commitment to cultivating this capability. This Kantian approach is shaped by Kant's grossly under-recognised moral anthropology: a composite of a modest metaphysical framework of justice intersecting with his almost completely ignored philosophy of experience / anthropology. The pedagogical approach developed here is based on Kant's moral anthropology and notion of maturity. It is oriented to deeply experiential organic learning as university-based preparation for reflective moral judgment in pressured, complex situations of uncertainty. The aim here is fostering ideas on approaching what is problematic not to develop a comprehensive theory of moral accountability in the MBA. Taken together this Kantian response sees paideia as central to the public role of university education, and as such represents a radical challenge to seemingly unassailable assumptions of authority in management theory and practice. I follow a phronesis approach in this research, a perspective on knowledge that views the social sciences as categorically different from the natural sciences, calling less for universal laws and more for knowledge drawing on wisdom and moral judgment derived through extensive experience. Flyvbjerg's phronetic approach to the social sciences guides the case study, influences the selection of perspectives in both the literature review and the Kantian considerations. I approach this educative-formative problem out of liberal-humanist, social-contract traditions.

We live in an age of public accountability. For university-based business schools, housed within institutions with responsibilities for fostering public wellbeing, public accountability represents major challenges. The specific challenge of this dissertation is interpreting that accountability in moral, as opposed to legal or bureaucratic terms. Much of the academic attention to public accountability has focused on the legal aspects of compliance and regulation. The systemic nature of the educative-formative problem of moral accountability argued herein is especially evident inside postgraduate management education. I argue that nascent ideas of moral accountability foreground a systemic and inescapable challenge to the legitimacy of the now ubiquitous Masters of Business Administration (MBA) within university based management education. Illustrating the formative-educative problem via a case study at an Australian university and drawing on a critical review of the management studies literature I argue that current approaches to meeting those public responsibilities are at risk of being marginal at best. This is a view increasingly recognised by those within the management studies field already committed to redressing amoral management theory and practice. Efforts to professionalise management by bringing management studies inside universities have long been abandoned in favour of following market logic - a predominantly financially driven logic that is formatively amoral - thus exposing universities' moral legitimacy to rising public skepticism, if not acute and justifiable concern. Beyond the professionalisation efforts and the compliance mentality of corporate governance and against the commonplace smorgasbord approach to business ethics (foreclosing engagement with larger and relevant political, ethical and philosophical dimensions) I argue for cultivating a specific capability for management graduates - one area that will yield considerable philosophical scope and pedagogical options while meeting the university's public responsibility. I make a case for cultivating reflective judgment on matters of moral accountability {and specifically at the individual level} as a defining capability in management studies - a capability that is worthy of public trust in universities. To that end I argue for a Kantian approach to cultivating reflective moral accountability. The scope of this approach is global, the mode is action-guiding principles under public scrutiny, where reverence for individual human dignity is at its base: a civic or enlightened accountability, oriented to earning and warranting public trust, by individuals and through institutions. Kantian hope in a cosmopolitan ethical commonwealth sustains practical-idealist commitment to cultivating this capability. This Kantian approach is shaped by Kant's grossly under-recognised moral anthropology: a composite of a modest metaphysical framework of justice intersecting with his almost completely ignored philosophy of experience / anthropology. The pedagogical approach developed here is based on Kant's moral anthropology and notion of maturity. It is oriented to deeply experiential organic learning as university-based preparation for reflective moral judgment in pressured, complex situations of uncertainty. The aim here is fostering ideas on approaching what is problematic not to develop a comprehensive theory of moral accountability in the MBA. Taken together this Kantian response sees paideia as central to the public role of university education, and as such represents a radical challenge to seemingly unassailable assumptions of authority in management theory and practice. I follow a phronesis approach in this research, a perspective on knowledge that views the social sciences as categorically different from the natural sciences, calling less for universal laws and more for knowledge drawing on wisdom and moral judgment derived through extensive experience. Flyvbjerg's phronetic approach to the social sciences guides the case study, influences the selection of perspectives in both the literature review and the Kantian considerations. I approach this educative-formative problem out of liberal-humanist, social-contract traditions.

A cultura de uma empresa influencia, sobremaneira, o comportamento e o comprometimento dos funcionários e, por consequência, na produtividade e também nos seus resultados financeiros. Neste cenário, o Jornal Interno é um canal de comunicação que tem a função de disseminar a cultura da empresa, seus programas, entre outras informações, estabelecendo-se como um elo de ligação entre a direção, seus funcionários e com alguns segmentos do público externo. O objeto de investigação dessa dissertação são Informativos Internos de duas empresas multinacionais, com suas sedes em Caxias do Sul, com um corpus constituído a partir de segmentos discursivos das edições do ano de 2003. Para dar conta desse estudo, desenvolvem-se, no capítulo um, questões sobre Cultura Organizacional. No capítulo dois, dá-se ênfase a definição e caracterização do Jornalismo Empresarial. Em seguida, no capítulo três são revisados aspectos centrais da Teoria dos Modelos Cognitivos Idealizados, com foco na Teoria da Metáfora Conceitual, centrada, mais especificamente, no Sistema da Metáfora Moral e na Metáfora da Contabilidade Moral. O capítulo quatro trata da metodologia da pesquisa e, nele, procede-se à análise do corpus. Nesse espaço é realizado um estudo quantitativo sobre a estrutura dos informativos em suas opções de pauta, destacando-se os temas mais frequentes, assim como o uso do espaço gráfico. Esses dados servem de base para determinar quais são os segmentos discursivos relevantes para análise semântica (cognitiva) posterior. Como resultado, verifica-se que o Sistema da Metáfora Moral e a Metáfora da Contabilidade Moral de fato ajudam na compreensão das culturas organizacionais, de forma diferenciada em cada Informativo. Os dados quantitativos e qualitativos levantados no corpus, por meio de recortes (47 na E1 e 107 na E2), permitem constatar a presença das metáforas, elegê-las e justificá-las, dando subsídios para a análise embasada no Sistema da Metáfora Moral e da Contabilidade Moral, e possibilitando o levantamento de dados e também dando sustentação a uma conclusão acerca do nosso problema. / Submitted by Marcelo Teixeira (mvteixeira@ucs.br) on 2014-05-29T16:35:43Z No. of bitstreams: 1 Dissertacao Maria Inez G Perico.pdf: 3152013 bytes, checksum: b6b97c3abd946d87eecc050fe0d7d616 (MD5) / Made available in DSpace on 2014-05-29T16:35:43Z (GMT). No. of bitstreams: 1 Dissertacao Maria Inez G Perico.pdf: 3152013 bytes, checksum: b6b97c3abd946d87eecc050fe0d7d616 (MD5) / A company´s culture deeply influences the employees´ behavior and commitment; as a consequence, it also influences productiveness and financial results. In this scenery, the Internal Journal is a communication mean with the objective of disseminating the company´s culture, its programs, among other information, linking direction and employees with other segments from the external public. The investigation object of this dissertation are Internal Journals of two multinational companies based in Caxias do Sul (South of Brazil), with a corpus constituted from discursive segments from editions made in 2003. To accomplish this study, in chapter one we discuss about Organizational Culture. In chapter two, we emphasize on the definition and characterization of the Business Journalism. Next, in chapter three we review the central aspects of the Idealized Cognitive Models Theory, focusing the Conceptual Metaphor Theory and, more specifically, the Moral Metaphor System and the Moral Accountability Metaphor. Chapter four is structured to present the research methodology and corpus analysis. In this space, we carry out a quantitative study about the journals´ structure on their subject options, highlighting the most frequent themes and the use of the graphic space. These data serve to determinate what are the discursive segments that are relevant for a posterior semantic (cognitive) analysis. As a result we could verify the Moral Metaphor System and the Moral Accountability Metaphor in fact help for the comprehension of these management models, which is different in each Journal. Quantitative and qualitative data from the corpus, by means of selection (47 in E1 and 107 in E2), allowed us to verify the presence of metaphors, elect and justify them, to base the analysis on the Moral Metaphor System and Moral Accountability Metaphor, what made possible to raise data and support a conclusion about our problem.

A cultura de uma empresa influencia, sobremaneira, o comportamento e o comprometimento dos funcionários e, por consequência, na produtividade e também nos seus resultados financeiros. Neste cenário, o Jornal Interno é um canal de comunicação que tem a função de disseminar a cultura da empresa, seus programas, entre outras informações, estabelecendo-se como um elo de ligação entre a direção, seus funcionários e com alguns segmentos do público externo. O objeto de investigação dessa dissertação são Informativos Internos de duas empresas multinacionais, com suas sedes em Caxias do Sul, com um corpus constituído a partir de segmentos discursivos das edições do ano de 2003. Para dar conta desse estudo, desenvolvem-se, no capítulo um, questões sobre Cultura Organizacional. No capítulo dois, dá-se ênfase a definição e caracterização do Jornalismo Empresarial. Em seguida, no capítulo três são revisados aspectos centrais da Teoria dos Modelos Cognitivos Idealizados, com foco na Teoria da Metáfora Conceitual, centrada, mais especificamente, no Sistema da Metáfora Moral e na Metáfora da Contabilidade Moral. O capítulo quatro trata da metodologia da pesquisa e, nele, procede-se à análise do corpus. Nesse espaço é realizado um estudo quantitativo sobre a estrutura dos informativos em suas opções de pauta, destacando-se os temas mais frequentes, assim como o uso do espaço gráfico. Esses dados servem de base para determinar quais são os segmentos discursivos relevantes para análise semântica (cognitiva) posterior. Como resultado, verifica-se que o Sistema da Metáfora Moral e a Metáfora da Contabilidade Moral de fato ajudam na compreensão das culturas organizacionais, de forma diferenciada em cada Informativo. Os dados quantitativos e qualitativos levantados no corpus, por meio de recortes (47 na E1 e 107 na E2), permitem constatar a presença das metáforas, elegê-las e justificá-las, dando subsídios para a análise embasada no Sistema da Metáfora Moral e da Contabilidade Moral, e possibilitando o levantamento de dados e também dando sustentação a uma conclusão acerca do nosso problema. / A company´s culture deeply influences the employees´ behavior and commitment; as a consequence, it also influences productiveness and financial results. In this scenery, the Internal Journal is a communication mean with the objective of disseminating the company´s culture, its programs, among other information, linking direction and employees with other segments from the external public. The investigation object of this dissertation are Internal Journals of two multinational companies based in Caxias do Sul (South of Brazil), with a corpus constituted from discursive segments from editions made in 2003. To accomplish this study, in chapter one we discuss about Organizational Culture. In chapter two, we emphasize on the definition and characterization of the Business Journalism. Next, in chapter three we review the central aspects of the Idealized Cognitive Models Theory, focusing the Conceptual Metaphor Theory and, more specifically, the Moral Metaphor System and the Moral Accountability Metaphor. Chapter four is structured to present the research methodology and corpus analysis. In this space, we carry out a quantitative study about the journals´ structure on their subject options, highlighting the most frequent themes and the use of the graphic space. These data serve to determinate what are the discursive segments that are relevant for a posterior semantic (cognitive) analysis. As a result we could verify the Moral Metaphor System and the Moral Accountability Metaphor in fact help for the comprehension of these management models, which is different in each Journal. Quantitative and qualitative data from the corpus, by means of selection (47 in E1 and 107 in E2), allowed us to verify the presence of metaphors, elect and justify them, to base the analysis on the Moral Metaphor System and Moral Accountability Metaphor, what made possible to raise data and support a conclusion about our problem.

There is a conceptual knot at the intersection of moral responsibility and action theory. This knot can be expressed as the following question: What is the relationship between an agent's openness to moral responsibility and the intentional status of her behaviour? My answer to this question is developed in three steps. I first develop a control-backed account of intentional agency, one that borrows vital insights from the cognitive sciences – in the form of Dual Process Theory – in understanding the control condition central to the account, and demonstrate that this account fares at least as well as its rivals in the field. Secondly, I investigate the dominant positions in the discussion surrounding the role of control in moral responsibility. After consideration of some shortcomings of these positions – especially the inability to properly account for so-called ambivalence cases – I defend an alternative pluralist account of moral responsibility, in which there are two co-extant variants of such responsibility: attributability and accountability. The latter of these will be shown to have a necessary control condition, also best understood in terms of a requirement for oversight (rather than conscious or online control), and in terms of the workings of the dual system mechanism. I then demonstrate how these two accounts are necessarily related through the shared role of this kind of control, leading to my answer to the original question: if an agent is open to moral accountability based on some activity or outcome, this activity or outcome must necessarily have positive intentional status. I then apply this answer in a consideration of certain cases of the use of the Doctrine of Double Effect.