The business world is overcrowded by norms which aim at facilitating companies complying with short term objectives and deliveries, together with controlling their evolutions. Nevertheless, indignations and claims show that real life does not correspond to the normative one. There is an indomitable gap between theory and practice, or reality and norms. Depending on organizations as such, this gap may be observed throughout the evolution of the meanings of the words “ethics” and “morals” in the Western context. Making clear this evolution is of some help in identifying the situations when a normative approach of reality is relevant and when a pragmatic one is preferable.
BIBARD, L. and PELISSIER-TANON, A. (2014). Éthique et morale. In: Encyclopédie de la Stratégie. 1st ed. Vuibert, pp. 595-605.