Brady, F. Neil, A Janus-Headed Model of Ethical Theory: Looking Two Ways at Business/Society Issues, Academy of Management review , 10(3), 1985, pp. 568-576
This paper offers an alternative to the traditional model of ethical theory, which presents utilitarianism and formalism (deontology) as antagonistic, mutually exclusive methods.By viewing the ethical relation between business and society as a process rather than merely as a confrontation, the model proposed here asserts that they are complementary.This new model allows for a new classification of business/society issues by pointing out their often dual nature.