Abstract
Since anecdotal evidence for a clash of culture between philosophy and business would appear to exist, it is hardly surprising that some business academics should be inclined to question the value of philosophical business ethics in general andmoral theory in particular. John Kaler's approach to questioning philosophical business ethics is surprising partly because it does not rely on considerations of this kind (Kaler 1999). He claims that ethical theories are open to a kind of internal criticism, and that this criticism justifies people in dispensing with moral theories. The argument is strikingly abstract and general for a criticism of moral philosophy, surprisingly `philosophical' or `theoretical', and if it is supposed to contribute to business ethics partly by drawing on negative arguments from the ethical theory it attacks, it may be self-refuting.