caa a22 4500 605483191 CHVBK 20210128100430.0 cr unu---uuuuu 210128e20150601xx s 000 0 eng 10.1007/s10551-013-1986-6 doi (NATIONALLICENCE)springer-10.1007/s10551-013-1986-6 Cogs in the Wheel or Spanners in the Works? A Phenomenological Approach to the Difficulty and Meaning of Ethical Work for Financial Controllers [Elektronische Daten] [François-Régis Puyou, Eric Faÿ] The aim of this paper is to propose a new perspective on the difficulty and meaning of ethical work for financial controllers. This is achieved by drawing on concepts from Michel Henry's phenomenology of life in the field of business ethics. The French philosopher Michel Henry (1922-2002) is distinguished by his identifying two modes of appearing: ‘intentionality' (appearing of the world through representations) and ‘affectivity' (appearing of life). Henry suggests that relying only on abstract representations constitutes a specific ideology that causes individuals at work to ignore the actual experience of being affected, and hinders the appearance of life to guide their actions, in turn hindering ethics. Empirical illustrations are provided by a case study that explores the practices of management accountants in a travel retail corporation. By observing the empirical practices of management accountants, a body of professionals whose role is largely dependent on information technology, abstraction and technical expertise to trace organisational flows and transactions, we shed light on the difficult ethical issues associated with their role of surveillance and control of other managers' work. The case study illustrates a wide range of everyday working practices among management accountants. Some convey the impression that they lack empathy and consideration for other individuals, while others engage in close cooperation and ethical practices despite the constraining configuration of their role. A significant result of this research is that it illustrates and interprets, based on Henry's phenomenology, a wide range of working practices. Consistent with Henry, we argue that the source of business ethics lies beyond professional standards, codes and values. Springer Science+Business Media Dordrecht, 2013 Financial controllers nationallicence Information technology nationallicence Management accountants nationallicence Michel Henry nationallicence Phenomenology nationallicence Work ethics nationallicence LSF : Loi de Sécurité Financière (French law to improve economic governance practices) nationallicence SOX : Sarbanes Oxley nationallicence SPP : Sales per passenger nationallicence IT : Information technology nationallicence Puyou François-Régis Audencia Nantes School of Management - Audencia Recherche, 8 route de la Jonelière, BP 31222, 44312, Nantes, France aut Faÿ Eric OCE Research Center, EMLYON Business School, 23 avenue Guy de Collongue, 69134, Ecully, France aut Journal of Business Ethics Springer Netherlands 128/4(2015-06-01), 863-876 0167-4544 128:4<863 2015 128 10551 https://doi.org/10.1007/s10551-013-1986-6 text/html Onlinezugriff via DOI BK010053 XK010053 XK010000 Metadata rights reserved Springer special CC-BY-NC licence nationallicence 1 research-article jats NATIONALLICENCE NATIONALLICENCE NL-springer NATIONALLICENCE 856 40 https://doi.org/10.1007/s10551-013-1986-6 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Puyou François-Régis Audencia Nantes School of Management - Audencia Recherche, 8 route de la Jonelière, BP 31222, 44312, Nantes, France aut NATIONALLICENCE 700 1- Faÿ Eric OCE Research Center, EMLYON Business School, 23 avenue Guy de Collongue, 69134, Ecully, France aut NATIONALLICENCE 773 0- Journal of Business Ethics Springer Netherlands 128/4(2015-06-01), 863-876 0167-4544 128:4<863 2015 128 10551