Markkula Center of Applied Ethics

Ethics Articles

International Business Ethics

Ethical Tax Systems in a Global Economy
Are tax inversions fair?
Margaret Steen
The Ethics of Exploiting Tax Loopholes
Firms have gotten more and more savvy at finding ways to legally pay less in taxes. Are they obligated to follow the "spirit of the law," or legality the only consideration?
Kirk Hanson and Patrick Coutermarsh
Chinese Perspectives on Doing Business in China
Summary of a panel featuring Liu Baocheng, director of the Center for International Business Ethics
Margaret Steen
Western Perspectives on Business Practices in China
Summary of a panel featuring Chris Cooper, Deloitte; Carson Block, Muddywaters; and David Chen, Microsoft.
Margaret Steen
Building an Ethical Business Culture in China
Summary of a panel featuring Sheridan Tatsuno, Dreamscape Capital; Stanley Kwong, professor, USF; and Jacqueline Fan, Ernst & Young.
Margaret Steen
Beyond Compliance: Globalization Demands More Effective Programs
Management of values in a business organization
Kirk O. Hanson
Business Ethics in China
Stephan Rothlin, general secretary of the Center for International Business Ethics in Beijing, discusses Chinese approaches to corruption.
Miriam Schulman
Business Ethics in China: Resources
Collection of materials on business ethics in China from the Markkula Center for Applied Ethics
Principles for Building an Ethical Organization
R. Gopalakrishnan, executive director of Tata Sons, offers five principles for executives.
Miriam Schulman
In Search of a Global Ethic
Corporations can bring forward norms of ethical behavior across cultures.
Ann Skeet and Patrick Coutermarsh
Teaching Business Ethics in Asia
Explicitly integrating systemic/institutional thinking in business ethics education
Oscar Bulaong Jr.
A Sustainable China
Summary of a talk by Baocheng Liu about sustainability and corporate social responsibility in China.
Margaret Steen
Business Practices in China
Summary of a panel discussion featuring C.Y. Wang, Lisa Chen, David Chen, and Michael McCune on managing ethical risk in China.
Margaret Steen
Doing Business in China: Cultural and Legal Issues
Advice for U.S. businesses establishing themselves in China
Jim O'Toole and Leslie Yuen
Doing Business in China: Exploring Securities Fraud
When companies in China seem too good to be true
Jim O'Toole and Carson Block
Mobile Technology and Social Media - Ethical Implications
In emerging markets in particular, mobile devices and social media have become "life tools" used for telemedicine, banking, education, communication, and more. These developments give rise to new ethical challenges.
Radha Basu
When Things Go Wrong in China
Summary of a panel on the FCPA featuring Chris Forrester, Morrison & Foerster, and Randy Gausman, former CFO of Rae Systems
Margaret Steen
Lessons on Ethics and Compliance in China
Five takeaways from a meeting on Business Ethics in China
Margaret Steen
Patterns of Fraud in the Chinese Market
Markkula Center for Applied Ethics Executive Director Kirk Hanson talks with Jacqueline Fan, a partner at Ernst & Young, about corruption, bribery, and the Foreign Corrupt Practices Act. She identifies supply chain problems, financial statement fraud, and the rapid transition in the economy as ethical challenges when doing business in China.
Jacqueline Fan
U.S. and China: Are Their Values Really Different?
David Chen, vice president for China Legal and Corporate Affairs at Microsoft, and Kirk Hanson, executive director of the Markkula Center for Applied Ethics, discuss differing perspectives on intellectual property, piracy, and creating value.
David Chen
Identifying Fraudulent Companies in China
Carson Block, research director of Muddywaters, talks with Kirk O. Hanson, executive director of the Markkula Center for Applied Ethics about ethical issues such as fraud, conflicts of interest, executive pay, and cozy relations with auditors and how these problems manifest in China.
Carson Block
Foreign Corrupt Practices Act Case Study
Randall Gausman, former CFO of Rae Systems, talks with Kirk O. Hanson, executive director of the Markkula Center for Applied Ethics, about the steps he took when he became aware of FCPA violations in a joint venture with China.
Randall Gausman
Sustaining Ernst & Young's Ethical Culture
Susan Sweet describes EYs process developing their Americas ethics program for more than 35,000 employees in North, Central and South America, Mexico, Israel, and Canada.
Anne Federwisch
Taking Your Code to China
Why it is so difficult to apply Western companies' codes of conduct in China, and what the most successful companies are doing to make it work.
Kirk O. Hanson and Stephan Rothlin
Doing Business in Asia: The Ethical Challenges
Remarks from the seminar, "Worlds in Collision? East Meets West: Doing Business and Investing in Asia"
Kirk O. Hanson
Curbing Corruption Around the Globe
Summary of a presentation by Glenn Ware, chief investigative counselor for the World Bank, on the bank's Department of Institutional Integrity
Anne Federwisch
An Introduction to Caritas in Veritate
An outline of the key themes of the papal ecyclical on economic issues
Kirk O. Hanson
Business Ethics in the Chinese Context
Director of the Center for International Business Ethics in Beijing Stephan Rothlin talks about progress and challenges.
Miriam Schulman
Unocal in Burma
Background to a suit in federal court alleging that members of a minority Burmese group had been subjected to relocation, forced labor, torture, murder, and rape on the Yadana pipeline project
Manuel Velasquez