caa a22 4500 465817122 CHVBK 20180323112126.0 cr unu---uuuuu 170327e19900901xx s 000 0 eng 10.1007/BF00386358 doi (NATIONALLICENCE)springer-10.1007/BF00386358 Swanda Jr. John School of Business and Economics, Indiana University at South Bend, P.O. Box 7111, 46634, South Bend, Ind, USA aut Goodwill, going concern, stocks and flows: A prescription for moral analysis [Elektronische Daten] [John Swanda Jr.] This paper projects the decision making dilemma faced by managers when assessing moral consequences associated with planning proposals. A case is made for viewing the results of moral behavior as a capital asset. Accepting the idea that moral business behavior proportionally influences the firm's goodwill value, the author advances the recommendation that current U.S. accounting practices become involved with determining the moral wellness of the firm. The suggestion is made that stocks and flows are useful concepts in the development of a financial information system that incorporates benefits associated with morally accepted behavior. As a necessary part of the going concern operational strategy, a case is made for the preservation and advancement of the firm's moral capital. Overall, the intent of this paper is to offer a proposal which links moral behavior with financial decision making. Kluwer Academic Publishers, 1990 Journal of Business Ethics Kluwer Academic Publishers 9/9(1990-09-01), 751-759 0167-4544 9:9<751 1990 9 10551 https://doi.org/10.1007/BF00386358 text/html Onlinezugriff via DOI 1 research-article jats NATIONALLICENCE 856 40 https://doi.org/10.1007/BF00386358 text/html Onlinezugriff via DOI NATIONALLICENCE 100 1- Swanda Jr John School of Business and Economics, Indiana University at South Bend, P.O. Box 7111, 46634, South Bend, Ind, USA aut NATIONALLICENCE 773 0- Journal of Business Ethics Kluwer Academic Publishers 9/9(1990-09-01), 751-759 0167-4544 9:9<751 1990 9 10551 Metadata rights reserved Springer special CC-BY-NC licence nationallicence BK010053 XK010053 XK010000 NATIONALLICENCE NATIONALLICENCE NL-springer