Recent accounting scandals involving the collapse of large corporate firms have brought into question the adequacy of ethics education within accounting programs. This paper investigates the ethical decisions of accountancy students and in particular analyses the effect of group (as opposed to individual) decision-making on ethical decisions. Final year accountancy students (sample size of 165) were randomly allocated into two experimental conditions. The participants were then presented with five (5) ethical vignettes. One experimental condition involved completing the ethical decisions as (...) individuals (60). The other involved completing the ethical decision-making as a group of 3–4 participants (34). A consistent pattern of behaviour was observed in the analysis of individual versus group responses. Individuals displayed stronger tendencies than groups to take the extreme actions of acting either unethically or ethically (whistleblowing), whereas groups displayed stronger tendencies to take the safer (neutral) options. It was concluded that groups reached consensus decisions, in an ethical context, probably as a result of peer pressure. The significant implication of this finding is in relation to the emphasis accounting programs place on group work. Group work may enhance students’ abilities to work as a team. However, as revealed in this study’s results, group work may not be an effective means of producing the optimal decision in all subject matter areas, especially complex areas such as ethical decision-making. (shrink)

This research examined the effect of managers' value systems and personality traits on ethical decision behavior, in the context of questionable payments to foreign officials to assure business. Using a complex international management game to simulate the real-world competitive business environment, the study measured the instrumental and terminal value systems of the game participants as well as their tendencies towards Machiavellianism. It then observed their decision behavior in response to what was clearly a demand for an illegal payment.The findings indicate (...) that ethical values, in most instances, were subordinated to the manager's duty to achieve company goals. They also revealed that the inner conflict between what was professed as right, and what had to be done in practice, was generally resolved on the basis of utility rather than on ethical or moral grounds. (shrink)

Communicating ethical values is a serious issue for a number of organizations. While ethical codes are useful, they cannot exist alone. Organizations must make certain codes reflect the ideals of individuals in the organization and the ethical expectations must be clearly communicated. This study examined the sources (people) and channels (ways messages were received) that affected how employees learned about ethics. Results showed that training and orientation programs were affirmed as sources of learning along with teaching others. Codes and handbooks (...) were also identified as ways employees learned about ethics in their organization. Ethical issues were discussed more frequently with fellow employees than with supervisors suggesting that managers could be more proactive about discussing ethics with employees. (shrink)

This paper reports the results of a four year study to measure the effect of a Business and Society course on the ethical judgment of students. The research involves a matched pre/post survey with control design, with the Business and Society course functioning as the treatment variable. The subjects were undergraduate and graduate (M.B.A.) business students (n=460). The answer to the question posed by the title of this paper is yes, in a more ethical direction.

Much have been written about marketing ethics. Virtually no published research, however, has examined what factors are related to the ethical conflict of salespeople. Such research is important because it could have direct implications for the management of sales personnel. This paper presents the results of an exploratory study that examined selected correlates of salespeople's ethical conflict. Implications for practitioners and academic are also provided.

Four primary ethical behaviors are explored in five situations among 258 undergraduate students, mostly in public relations (PR), in two mid?Atlantic public universities. Student self?reported ethical beliefs are found to be multidimensional, with data suggesting interpretations based on theories of reasoned action.

The government purchasing market constitutes the largest business sector in the world. While marketers would benefit from a deep understanding of both sectors, how the two sectors differ in terms of ethics and strategy largely remains unknown. The purpose of this research, therefore, is to explore differences between the for-profit and not-for-profit sectors on two critical aspects of business-to-business procurement: ethics and strategy. Using survey data from a sample of 328 procurement professionals in the for-profit and not-for-profit sectors, key differences (...) are explored. Findings suggest that buyers in the for-profit sector are more likely to behave opportunistically. Conversely, the buyers’ leaders in the not-for-profit sector behave more opportunistically and are more willing to turn a blind eye to their subordinate buyers’ opportunistic behaviors. In addition, key differences in procurement strategy are unveiled suggesting that not-for-profit procurement practices have some room for improvement. Based on the findings, theoretical and managerial implications are drawn, and a future research agenda is proposed. (shrink)

This study identifies and categorises ethical problems in terms of frequency of occurrence and importance to a sample of Australian international business managers. The study determined that the most frequently cited ethical problem is gifts/favours/entertainment and that this problem may be related to the culture where the international business is being conducted. The most important ethical problem is large-scale bribery. When the frequency of occurrence and importance means are compared in a scatter plot, cultural differences, pricing practices and questionable commissions (...) were catagorised in the high frequency/high importance quadrant. The Australian general managers stated that managerial action will be taken to control unethical behavior among their international marketing managers. It was conjectured that managers were not as firm in their attitudes concerning the necessity to compromise one''s ethics to succeed in international business. (shrink)

Considerable attention is currently being directed to ethics in business, government and academia in both the professional and popular media. Most of these studies propound that ethics have eroded over time, resulting in their current low state. However, few, if any, of these articles provide comparative or longitudinal data to support their arguments. In this investigation, both comparative and longitudinal data were collected between 1976 and 1986 from retail store managers and retail students concerning their current perceptions of ethical retail (...) practices. The results indicate a significant increase in the ethics of retail store managers, and a significant decrease in the ethics of retail students. (shrink)

In view of the heightened societal attention to the ethical aspects of business behaviour, there has been, in recent years, a great deal of discussion regarding individual and organisational factors influencing managerial decision making. The main focus of this paper is on understanding the attitudes of managers toward ethical dimension of their choices and judgments, as also the forces that pressurise, provide them with opportunities, or contribute to shaping their intentions, for ethical or unethical actions. Findings reported here are based (...) on a questionnaire-survey of 381 managers from 41 commercial organisations in Malaysia. (shrink)

Gallup Polls have reported on the perceived ethics of various professions in the US since 1976. Clergymen and pharmacists were consistently identified as two of the most ethical professionals in the 1980''s and 1990''s. Business executives have not fared well in these polls and have not been rated among the top ten most ethical professions in any of the years the poll was taken. Ethical codes have not done much to belay the perception that the US business executive is not (...) very ethical. Whether the Sarbanes-Oxley Act will impact the ethical behavior of business executives remains to be seen. (shrink)

Not much has been written about how the ethics of U.S. business executives are perceived by the American public, yet the perception of integrity is important to both businesses and their investors. This study examines the U.S. public’s perceptions of the ethics of American business executives using Gallup Poll data for the past thirty years. Organizations with unethical executives have trouble attracting investors, customers, and new managerial talent. They suffer lawsuits, market share deterioration, and often prison time for the once-revered (...) leaders. This study also looked at the U.S.’s relative standing on the Corruption Perceptions Index and the Edelman Trust Barometer. Confidence in the ethics of the U.S. business executive remains fairly low on the Gallup Poll surveys and the U.S. has declined on the CPI and Edelman Trust Barometer. (shrink)

This paper compares the ethical decisions and attitudes of business students and practitioners. Recent unpublished data from a national study of over 1600 students are contrasted with information reported previously. Students are found consistently to make less ethical choices than practitioners, and there is some indication that students are making less ethical choices in the 1980s than in the 1960s. In addition, both students and practitioners agree that buyers should beware, view the role of business more narrowly, and find fewer (...) incentives to behave ethically over time. Codes of ethics appear to be less influential than the individual''s strong personal value system and one''s superiors behaving ethically; support for codes is declining. The paper concludes with observations about the limitations and possibilities for survey research in this area drawing on other studies that used the same instrument utilized for this paper. Some implications for future research are suggested. (shrink)