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ucation 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。 Davis1996。 Smith and CooperMartin 1997。 the four P‘s) and to a lesser extenttheoretical and consumer concerns (Murphy and Laczniak1981). These earlier approaches tended to take a normativeperspective, ―developing guidelines or rules to assistmarketers in their efforts to behave in an ethical fashion‖(Hunt and Vitell 1986, p. 6). Subsequently, development oftheoretical models of marketers‘ ethical decisionmakinginaugurated a descriptive stream of research (Ferrell andGresham 1985。 Marketing with integrity: ethics and the servicedominant logic for marketing Andrew V. Abela amp。 Ferrell et al. 1989。 Takala andUusitalo 1996).The persistence of ethicalof ethical issuesNevertheless, issues such as misleading advertising, unsafeand harmful products, abuse of distribution channel power,and promotion of materialism, which were the main ethicaconcerns of the 1950‘s, are still serious problems today, halfa century later (Kotler 2020。 Smith and CooperMartin 1997). Even the SDlogic, which is proposed in this paper as a stronger ethicalfoundation for marketing, made no explicit reference toethics in its initial formulation (Vargo and Lusch 2020a).As we will note 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。 an important next step is operationalizing them. Also, despite major strides in measuring nonfinancial assets, the methodologies discussed above are not universally employed or calculated in the same way. Several areas for further research are suggested by this paper. amp。 To strengthen the integration of noncustomer stakeholders (Laczniak 2020), the dialogic proposal of Ballantyne and Varey (2020) could be developed further, perhaps into another FP about participation and fair treatment of stakeholders. amp。 The SMC proposed by Kotler has the potential to enpass a number of the ethical considerations outlined in this paper. Specifically, how could some of the measurement and valuation techniques examined here make the SMC bee more of a reality in the field of marketing? Educators also could incorporate the SD logic in courses. Some insights by the contributors in the anthology piled by Lusch and Vargo (2020) are offered toward this end. The implications of this paper are that ethical concepts can be integrated into all marketing courses. We see the notions of cocreation, knowledge as a fundamental source of petitive advantage, and value proposition to be best examined in the context of ethical principles such as trust, transparency, and relationship integrity. For instance, marketing strategy courses would examine the centrality of cocreation to firm success, and the implications of this in terms of the firm‘s ethical orientation towards consumers. As we have argued, ethics should be integrated into the discussion rather than partmentalized. A recent study of advertising texts found that most devote a chapter to ethical and regulatory issues (Drumwright and Murphy 2020). Ideally, they should be discussed within analyses of media, campaigns and messages, rather than separately. Conclusion The integrated approach to marketing ethics proposed here and built on Vargo and Lusch‘s (2020a) SD logic allows marketing performance measurement to be extended to incorporate ethical accountability, so that consideration of ethical issues bees an essential and inextricable part of overall marketing analy