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below, there are ethical considerationsimplicit in the SD logic, but we believe that they need tobe made more explicit for marketing to have a firmerethical foundation. The problem of partmentalizationThis separation or partmentalization of ―business‖ and―ethics‖ is problematic both theoretically and practically. Atthe theoretical level, the separation between economic andethical analysis weakens the quality of scholarly investigation,with negative consequences for both economic andethical analysis (Freeman 1994。 Sen 1987). For example,Kotler‘s societal marketing concept (SMC), introduced inthe third edition (1976) of his marketing management text,proposes that all marketing decisions be made for the benefitof the consumer, the firm, and society as a whole. However,the formulation of the various marketing strategies andtactics presented in this text is not materially different fromthat of other authors‘ who do not propose the SMC. TheSMC, while a laudable notion, has not seen extensiveimplementation in marketing (Crane and Desmond 2020).Furthermore, partmentalization of ethical issues leaves scholars free to develop apparently amoral theories, whichcan have the potential to signal to students of suchtheories that they are free from a sense of moral responsibility(Ghoshal 2020). On a more positive note,social and environmental issues appear to be gainingserious attention recently with Michael Porter and othersfocusing on a more strategic use of corporate responsibilityand sustainable marketing (Murphy et al. 2020。 Porter andKramer 2020).At a practical level, the partmentalization of marketingethics makes ethical issues more likely to be to descriptive research in marketing ethics,marketers deal with ethical issues through a multistagereasoning process (Ferrell et al. 1989。 Hunt and Vitell1986). Two critical steps in such a process are recognizing the presence of an ethical issue and invoking an ethical evaluation. Based on this understanding, marketing ethics scholars have developed frameworks for helping marketersidentify and then evaluate ethical these models are mostly developed as an ―addon‖ tothe rest of marketing scholarship: one is supposed to put the decisions arising from one‘s marketing analysis throughone or more of these frameworks. As a result, they may be viewed as optional. For example, Laczniak (1983) proposed a framework of fourteen questions that a marketer should ask, including: ―Is the intent of a particular action evil? Are any major evils likely to result from this action?‖ Smith‘s (1993) Consumer Sovereignty Test requires marketers to apply three tests to their marketing decisions: capability of the consumer, availability and quality of information, and opportunity for choice/switching. The problem with these frameworks is that in each case there is a separation between the marketing analysis and the ethical analysis. Robin and Reidenbach (1987) advocated parallel planning systems for ―integrating ethical and socially responsible plans into strategic marketing planning‖ (p. 52). Although this method avoids the clearer separation of the other two, it still requires marketers to take additional steps to address ethical considerations. At worst, though, such frameworks bee merely a routine ―ethics check.‖ In the hectic conditions of contemporary marketing decisionmaking, isn‘t it likely that such ethical considerations can be – and sometimes are – accidentally or intentionally ignored? What is needed is an approach to marketing ethics that does not require a separate process every time an ethical issue is identified, but instead allows such issues to be dealt with as part of the normal course of marketing decisionmaking. Limitations and implications for research and education Our proposal is a departure from previous approaches to marketing ethics. Hence, it should not be surprising if there are several limitations that still need to be addressed. First, the idea that marketing strategy sometimes involves attempts to reduce petition is not pletely resolved here. Occasions could arise where opportunism is profitable, such as when firms are successful in creating legal antipetitive barriers to entry through technology or channel arrangements. ―Tragedy of the mons‖ issues (Shultz and Holbrook 1999) aren‘t entirely addressed either. Measurement of the ethical tensions is not attempted。 an important next step is operationalizing them. Also, despi