Discourse theory and business ethics. The case of bankers' conceptualizations of customers

Within discourse theory, language is seen as constitutive of reality. Furth ermore, facts and values are viewed as inseparable. This has consequences f or business ethics. In this paper the relationship between discourse theory and business ethics is discussed. Both the descriptive and prescriptive as pects of business ethics are taken into account. Furthermore, an example of an empirical study is presented. A discourse analysis is conducted to answ er the questions of how bankers in Holland conceptualize and thus treat the ir customers and whether there are differences between the largest three ba nks. The article contains the description of five different discourses on c ustomers within the banks.