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​Publications

I am happy to make generally available the materials below for which links have been provided.  Among my publications, I think these items are the ones which are likely to be more generally relevant. I only request that whenever this material is used I be acknowledged as the author.

-Juan Elegido

Journal articles published: Business Ethics

Elegido, J.M.: 2012, "Does it Make Sense to be a Loyal Employee?" [Download PDF, 215KB] Journal of Business Ethics, 116:3, 495-511

Elegido, J. M.: 2011, “The Ethics of Price Discrimination.” [Download PDF, 227KB] Business Ethics Quarterly, Vol. 21 Issue 4

Elegido, J.M.: 2009, "The Just Price. Three Insights from the Salamanca School," [Download PDF, 109KB] Journal of Business Ethics 90.  This is a recent article on justice in pricing, an issue that has been widely neglected by business ethicists.

Elegido, J.M.: 2009, "Business Education and Erosion of Character."  [Download PDF, 62KB] African Journal of Business Ethics Vol 4, No. 1. This article discusses the evidence for the claim that exposure to the economic model of man tends to make students more selfish. It also discusses the more general problems created by the employment in business education of the models of human beings used in the social sciences.


Elegido, J.M.: 1999, "Truthfulness in Financial Reporting," [Download PDF, 90KB] LBS Management Review 4/1 (Also included in the book Una Comunidad de Servicio).


Elegido, J.M.: 1998,  "La Creaccion de Valor para el Accionista como Ultimo Objetivo de la Empresa" ("Creating Shareholder Value as Ultimate Objective of the Firm") in D. Mele (ed.) Etica en la Actividad Financiera, Barcelona, Estudios y Ediciones IESE (Also included in the book Una Comunidad de Servicio).


Elegido, J.M.: 1998, "La Responsabilidad Basica de la Empresa hacia sus Clientes" ("The Basic Responsibility of the Firm towards its Customers") in D. Mele (ed.) Etica en Direccion Comercial y Publicidad, Barcelona, Estudios y Ediciones IESE (Also included in the book Una Comunidad de Servicio).

Elegido, J.M.: 1997, "Fighting Corruption in Nigeria," LBS Management Review  2/1 (Also included in the book Una Comunidad de Servicio).

Elegido, J.M.: 1996, "Prioridades en las Responsabilidades Sociales de la Empresa" ("Priorities among the Social Responsibilities of the Firm") in D. Mele (ed.) Etica en el Gobierno de la Empresa, Barcelona, Estudios y Ediciones IESE.

Elegido, J.M.: 1996, "Business Ethics as a Source of Competitive Advantage," LBS Management Review  1/1.

Elegido, J.M.: 1995, "Naturaleza de los Derechos Familiares de los Empleados" ("Nature of Employees' Family Rights") in D. Mele (ed.) Empresa y Vida Familiar, Barcelona, Estudios y Ediciones IESE (Also included in the book Una Comunidad de Servicio).

Elegido, J.: 1995, "Intrinsic Limitations of Property Rights," Journal of Business Ethics 14 (Also included in the book Una Comunidad de Servicio).

Journal articles published: Law and Jurisprudence

Elegido, J.M.: 1986"Nigeria: The 1986 Sales Tax Decree," Bulletin for International Fiscal Documentation 7.

Elegido, J.M.: 1987, "Concept of Interest in Nigerian Law of Taxation," The Nigerian Banker 3.

Elegido, J.M.: 1987, "Nigeria: Taxation of Dividends," Bulletin for International Fiscal Documentation 6.

Elegido, J.M.: 1987, "Liability of Non-Residents to Nigerian Tax," International Business Lawyer 9

Elegido, J.M.: 1988, "The Nigerian Experience with Tax Clearance Certificates," Bulletin for International Fiscal Documentation 6.

Elegido, J.M.: 1988, "Void Assessments to Income Tax in Nigeria," Journal of African Law 1.

Elegido, J.M.: 1988, "The 'wholly, exclusively, necessarily and reasonably' Test in the Nigerian Law of Income Tax," in Report of the 17th Annual Senior Staff Conference of the Federal Inland Revenue Department, Lagos, Federal Government Printer.

Elegido, J.M.: 1990, "Income Taxable in Nigeria," The British Tax Review 1

Elegido, J.M.: 1991, "The Question of the Objectivity of Ethics and the Epistemology of Human Rights," in O. F. Ike (ed.) Catholic Social Teachings En-Route in Africa, Enugu, CIDJAP.

Elegido, J.M.: 1993, "A Basic Rationale for Contract Law," Persona y Derecho 28.

Elegido, J.M.: 1994, "Judges and Coups D'Etat," Journal of Nigerian and Comparative Law 1/2.

Books

LBS course materials

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