Mapping the Contours of Blame: An Account of the Moral Boundaries of Organizations
提出组织道德边界的概念，定义组织应承担道德责任的所有行为，并构建过程模型判断行为是否在边界内，探讨边界如何被创造、破坏或修改，有助于区分法律与道德边界。
Abstract This paper presents an account of the moral boundaries of organizations. We define an organization’s moral boundary to encompass all of the actions for which it could be held morally responsible. Our theory requires us to view organizations as subjects that act in the world, rather than as objects that are used as tools; that is, it requires us to focus on corporate moral agency. We present a process model for determining whether a given action lies within an organization’s moral boundary, and we discuss how an organization’s moral boundary can be created, destroyed, or modified as a result of deliberate choices by human and organizational actors. Our article contributes to the literature by conceptualizing the distinction between organizations as subjects and organizations as objects, and so clarifying the distinction between legal and moral boundaries; by recentering the discussion of boundaries on organizational actions rather than on contingent institutional features; and by adding nuance to the assignment of moral responsibility in complex organizational networks and in situations where one corporate moral agent depends upon another for its existence.