No, but that specific sentence you're quoting is targeting a very specific bit of business ethics teaching that I find great issue with. IME no one making decisions like layoffs really believes in the amorality of corporate decisions, except the morally bankrupt. You don't find solace in the idea that a company only exists to make money when you're telling a father whose kids are about to start college that he needs to look for a new job.
Do you believe there is no such thing as an ethical layoff?