Abstract
Levine (Journal of Accounting and Public Policy 22 (2003) 281) aptly summarized the reasons we gave to support and justify consumers' demand for privacy. Our reply addresses two areas of disagreement or misunderstanding between Levine and us: (1) the status of social construction versus moral relativism in adjudicating competing social interests, and (2) the problems that we believe social construction raises for determining legitimate tradeoffs between individual privacy and the common good.