Codes of ethics (with Mill, Kant and Aquinas)

Alonso Villarán

International Journal of Business Governance and Ethics2026https://doi.org/10.1504/ijbge.2026.152024article
AJG 2
Weight
0.50

What the paper says

This paper aims at grounding business, professional, and other codes of ethics further, in dialogue with other 'foundational papers'. Initially, justifications beyond moral theories, such as those proposed by Cecily Raiborn and Diana Payne, are considered. Subsequently, prominent philosophical justifications, including Jacquie L'Etang 's Kantian approach, are evaluated. The paper then turns to Thomas Aquinas, whose natural law theory offers the key to understanding the foundational basis of such codes through his delineation of an objective ethical code comprising three tiers of moral rules. Additional observations address the dynamic nature of both written and unwritten codes of ethics, the controversial aspects of third-level rules, and more. Concluding with a discussion on the good(s) that codes of ethics safeguard, the paper provides brief suggestions for code design.

Open paper page →

Cite this paper

https://doi.org/https://doi.org/10.1504/ijbge.2026.152024

Or copy a formatted citation

@article{alonso2026,
  title        = {{Codes of ethics (with Mill, Kant and Aquinas)}},
  author       = {Alonso Villarán},
  journal      = {International Journal of Business Governance and Ethics},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1504/ijbge.2026.152024},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

Codes of ethics (with Mill, Kant and Aquinas)

Flags are reviewed by the Arbiter methodology team within 5 business days.


Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.