Teaching Business Ethics

Game theory involves deliberating about what to do in light of what other people are likely to do. One of the central frameworks of game theory is the prisoner’s dilemma, in which participants who make rational choices end up in suboptimal outcomes. Using the prisoner’s dilemma to model competition between firms sets the stage for a new and promising approach to business ethics: the market failures approach.

Economistic Business Ethics Denial (BED) is the belief that contemporary business has features that make it systematically incompatible with ethics. Using over 1200 participants across seven separate samples we established the substantive validity of a BED Scale, confirmed its theorized structure, psychometric properties, convergent, and discriminant validity. The results suggest that the scale assesses four correlated factors of economistic BED. The scale can be used in future research on ethical decision making in business, and business ethics education.

This paper examines the integration of ethical considerations in management accounting (MA) education. Drawing on the work of Alisdair MacIntyre, it is argued that MA instruments such as performance measurement are not morally neutral, but instead bear moral implications. Therefore, this paper contends that MA students should be trained to take these moral implications into consideration alongside MA's technical aspects. A content analysis is carried out to examine the integration of ethical considerations in top-ranked MA textbooks. The findings indicate that (...) these textbooks, particularly the introductory textbooks, marginally integrate ethical considerations. Furthermore, the findings point to the risk of detaching ethical considerations from the discussion of MA's technical aspects, which may weaken the potential of the ethical considerations and turn them into ‘afterthoughts’. Finally, this paper offers practical suggestions for the improvement of the integration of ethical considerations in MA education and concludes with directions for future research. (shrink)

What is Business Ethics ? Read the difference between Business Ethics and Professional Ethics. व्यवसाय आणि धंदा एकत्र आले की त्यांच्या मिसळणीतून नवेच प्रश्न निर्माण होतात. मालकाला धंदा हवा असतो आणि व्यावसायिक असलेल्या नोकराला अधिक वेतन हवे असते.. इथे व्यवस्थापनाचे, पण मूलत: नैतिक प्रश्न येतात..

Business education is at a critical juncture. How are we to justify the curriculum in undergraduate business awards in Aotearoa New Zealand? This essay suggests a philosophical framework for the analysis the business curriculum in Western countries. This framework helps us to see curriculum in a context of global academic communities and national needs. It situates the business degree in the essential tension which modernity (Western metaphysics) creates and which is expressed in an increasingly globalised economy. The tension is between (...) those who insist that the degree is to serve modernity and those who hope that it may contribute to a new era of justice and harmony with nature. One critical battle ground for the business curriculum is the subject Business Ethics. The business ethics curriculum often indicates the intention of the business ethics degree itself. Kant's distinction between heteronomy (rule following) and autonomy (making your own decisions) provides us with a means to judge the purposes of business ethics courses: there are courses which seek to produce reliable and compliant (heteronomous) employees, and there are those which seek to produce independent creative (autonomous) human beings. The question for this conference is: what do we as business educators see as our task? (shrink)