? Historically, legal precedent has been set through a process of debentures and subordinate debentures that dictate employees are often the least considered within the bankruptcy process. However, despite the anonymity of corporate entities, all decisions are made by managers capable of recognizing moral factors. The intent of this paper is to examine through philosophical perspectives how managers justify decisions as a part of this process. Therefore the question becomes not whether companies are obligated-but whether management should be ....