The aim of this paper is to highlight how business schools can improve the ethical behaviour of future managers. It assesses the positions of ethical judgement and ethical intent within a sample of UK business students, together with an analysis of underlying explanatory factors to those positions, such as levels of depression, anxiety, stress, motivation and self-compassion. A range of scales were used to evaluate the ethical stance and psychological characteristics of a group of UK business students. The results indicate (...) that feelings of self-compassion, a sense of self-direction and mental health affect the ethical judgement and intent of students in a range of business and university scenarios. It is recommended that in addition to more formal ethics education, universities consider the mental health and psyche of their students to improve the efficacy of ethical training. (shrink)

We address a previous finding in the business ethics literature in which accounting professionals in higher rank levels, i.e., “manager” or “partner” of auditing firms, appear to have lower moral reasoning ability than their junior counterparts. Prior investigations have relied upon a similar methodology for estimating ethical beliefs, namely testing “moral reasoning ability” using either the Moral Judgment Interview or Defining Issues Test. In the present study, we use a multiple vignettes approach to test for the existence of the inverse (...) rank-ethical beliefs effect. With only 2 of the 30 vignettes resulting in both managers and partners being more accepting of the ethically charged behaviors, the results presented here using this alternative methodology are generally not supportive of the inverse rank-ethical beliefs phenomenon. We also use a multivariate analysis in order to control for demographic characteristics. Our results suggest that the most robust predictor of ethical attitudes among accounting practitioners is age, not rank within a firm. (shrink)

We survey students at two Southern United States universities (one public and one private, religiously affiliated). Using a survey instrument that includes 25 vignettes, we test two important hypotheses: whether ethical attitudes are affected by religiosity (H1) and whether ethical attitudes are affected by courses in ethics, religion or theology (H2). Using a definition of religiosity based on behavior (church attendance), our results indicate that religiosity is a statistically significant predictor of responses in a number of ethical scenarios. In seven (...) of the eight vignettes for which religiosity is significant, the effect is negative, implying that it reduces the acceptability of ethically-charged scenarios. Completion of ethics or religion classes, however, was a significant predictor of ethical attitudes in only two of the 25 vignettes (and in the expected direction). We also find that males and younger respondents appear to be more accepting of the ethically-questionable vignettes. We conclude that factors outside of the educational system may be more influential in shaping responses to ethical vignettes than are ethics and religion courses. (shrink)

We present an instrument developed to explain to students the concept of the personal ethical threshold (PET). The PET represents an individual’s susceptibility to situational pressure in his or her organization that makes moral behavior more personally difficult. Further, the PET varies according to the moral intensity of the issue at hand, such that individuals are less vulnerable to situational pressure for issues of high moral intensity, i.e., those with greater consequences for others. A higher PET reflects an individual’s greater (...) likelihood of adhering to the morally correct path, even in the face of high situational pressures (personal costs) and low moral intensity (collective importance). PET questionnaires were completed by 506 students representing eight business schools throughout the United States. Relationships between respondents’ PET and their gender, age, and major field of study, as well as the geographical location of their school, are explored. Results indicate that older students have higher PETs and that students attending schools in the northeastern part of the United States have lower PETs. These findings are discussed. It is argued that the PET instrument can be used to help students identify organizational pressures and intrapersonal processes that can impede their moral behavior in organizations. (shrink)

We present an instrument developed to explain to students the concept of the personal ethical threshold. The PET represents an individual's susceptibility to situational pressure in his or her organization that makes moral behavior more personally difficult. Further, the PET varies according to the moral intensity of the issue at hand, such that individuals are less vulnerable to situational pressure for issues of high moral intensity, i.e., those with greater consequences for others. A higher PET reflects an individual's greater likelihood (...) of adhering to the morally correct path, even in the face of high situational pressures and low moral intensity. PET questionnaires were completed by 506 students representing eight business schools throughout the United States. Relationships between respondents' PET and their gender, age, and major field of study, as well as the geographical location of their school, are explored. Results indicate that older students have higher PETs and that students attending schools in the northeastern part of the United States have lower PETs. These findings are discussed. It is argued that the PET instrument can be used to help students identify organizational pressures and intrapersonal processes that can impede their moral behavior in organizations. (shrink)

With the dramatic collapse of bureaucratic dictatorial socialism, Business Ethicists need an antithesis to capitalism to enrich our reformist writings. Reliance on self-regulation and requesting that business executives behave in a socially responsible manner are necessary, but not sufficient, conditions for creating a "good society." The purpose of this article is to introduce readers to the works of two new age theologians – Neale Donald Walsch and Reverend Sun Myung Moon – who offer an alternative vision and paradigm for understanding (...) business and society relationships. They provide unique insights about economics, organizational structures and policies, and individual attitudes and behaviors necessary for creating an ethical society. Pertinent economic and organizational concepts emanating from their writings include mission statements and codes of ethics; meaningful and joyful work; autonomy and self-management; workplace diversity; parentism and participatory management; stakeholder governance boards; democratic social capitalismwith upper and lower income limits; and the principle ofvisibility. Work should support family units and individualgrowth and development, not supersede or destroy them. (shrink)

Numerous researchers have investigated accounting students’ levels of moral reasoning, ethical choice and judgment employing the Defining Issues Test and using its P score as an indicator of moral reasoning. Not surprisingly, a number of DIT studies report conflicting results. Moreover, despite widespread use of the DIT, there is concern that it may not adequately measure all facets of ethical judgment :1–26, 2010). Thus, we endeavor to provide insight not only into the contradictory results but also about the applicability of (...) the DIT for studying accounting students. To do so, we collect published and unpublished DIT studies employing accounting students as subjects and use meta-analysis to aggregate findings across these studies to quantify their results, examining commonly employed variables. We show significant relationships between P scores and some variables but not others. Further, our findings demonstrate that the DIT provides added insights when exploring questions of ethical choice, and ethics instruction, particularly when the instruction is embedded in an accounting course. Finally, we find that the level of DIT P scores reported in the studies relates to whether the study was published. We discuss the implications of our findings for future research. (shrink)

While there is considerable support for integrating ethics education in accounting curricula, research presents conflicting evidence on how best to incorporate it. A review of accounting ethics scholarship highlights criticisms of the literature, including limited research into actual behavior and a lack of theory. We report the results of a study that is theory based, captures behaviors rather than attitudes, and explores the effect of repeated practice to develop voice efficacy. We examine the impact of two types of ethics instructions. (...) Across four classes in an accounting curriculum, one student cohort participated in traditional ethics instruction, while the other cohort participated in Giving Voice To Values instruction. We collected student responses to an ethical challenge and conduct a between-subject analysis. The results reveal consistent unethical behavior in the traditional cohort but not in the GVV cohort, indicating that faculty should consider the use of this pedagogy in accounting ethics education. (shrink)

The relationship between gender and ethics has been extensively researched. However, previous studies have assumed that the gender–ethics association is constant; hence, scholars have seldom investigated factors potentially affecting the gender–ethics association. Thus, using managers as the research target, this study examined the relationship between gender and ethics and analyzed the moderating effect of cultural values on the gender–ethics association. The results showed that, compared with female managers, their male counterparts are more willing to justify business-related unethical behaviors such as (...) bribery and tax evasion, and that the gender difference in ethics becomes more pronounced under the cultural dimensions of collectivism, humane orientation, performance orientation, and gender egalitarianism. This study used data obtained through surveying 2,754 managers in 27 nations. (shrink)

According to agency theory, agents base their economic decisions on self-interests when adverse selection conditions exist. However, cognitive moral development theory predicts that ethics/morals may influence decision-makers not to behave egoistically. Rutledge and Karim (1999; Accounting, Organizations and Society 24(2), 173–184) find both the moral reasoning level of the managers and an adverse selection condition affect a manager’s project evaluation decisions significantly. Since prior studies have shown that national␣culture might influence the application of agency theory in project evaluation, this current (...) study uses a different moral development measurement to reexamine Rutledge and Karim’s hypotheses in another culture. A total of 73 Taiwanese executive MBA students with an average of 12.17 years work experience participated in this study. We found that both moral development level and adverse selection conditions significantly affect managers’ project continuance decisions. The interaction effect of these two factors indicates that, when adverse selection conditions exist, participants with a high level of moral development exhibit less of a tendency to continue an unprofitable project than those with a low level of moral development. With subjects from a different culture, our results confirm the findings of Rutldege and Karim. That is, the effects of moral development and adverse selection conditions on managers’ project continuance decisions are robust and can be generalized to different cultures. Implications of the findings of this study to multinational firms are also discussed. (shrink)

According to agency theory, agents base their economic decisions on self-interests when adverse selection conditions exist. However, cognitive moral development theory predicts that ethics/morals may influence decision-makers not to behave egoistically. Rutledge and Karim, 173-184) find both the moral reasoning level of the managers and an adverse selection condition affect a manager's project evaluation decisions significantly. Since prior studies have shown that national culture might influence the application of agency theory in project evaluation, this current study uses a different moral (...) development measurement to reexamine Rutledge and Karim's hypotheses in another culture. A total of 73 Taiwanese executive MBA students with an average of 12.17 years work experience participated in this study. We found that both moral development level and adverse selection conditions significantly affect managers' project continuance decisions. The interaction effect of these two factors indicates that, when adverse selection conditions exist, participants with a high level of moral development exhibit less of a tendency to continue an unprofitable project than those with a low level of moral development. With subjects from a different culture, our results confirm the findings of Rutldege and Karim. That is, the effects of moral development and adverse selection conditions on managers' project continuance decisions are robust and can be generalized to different cultures. Implications of the findings of this study to multinational firms are also discussed. (shrink)

As a result of the public demand for higher ethical standards, business schools are increasingly taking ethical matters seriously. But their effort has concentrated on teaching business ethics and on students' ethical behavior. Business faculty, in contrast, has attracted much less attention. This paper explores the context and the implications of an alleged case of plagiarism in a master's dissertation submitted to a university lacking both an ethical code of conduct and a formalized procedure to deal with academic misconduct. The (...) events evolved into a bitter political process in which the more ethically aware members of faculty challenged efforts to cover-up. Here the focus is on the motives and behavior of faculty members involved in this case rather than the alleged plagiarist's. The role played by the main actors involved in the process in examined using the theory of moral development and the organizational politic perspective. The paper discusses the mechanisms available to raise ethical awareness and prevent academic misconduct, and the limitations of self-regulation and self-monitoring that prevails in the university system. It also examines the impact of ethics instruction and faculty ethical standards on students' behavior and concludes that ethics instruction can only be effective when the principles taught are in line with daily actions of their instructors. (shrink)

Salespeople have long been considered unique employees. They tend to work apart from each other and experience little daily contact with supervisors and other organizational employees. Additionally, salespeople interact with customers in an increasingly complex and multifunctional environment. This provides numerous opportunities for unethical behavior which has been chronicled in the popular press as well as academic research. Much of the research in sales ethics has relied on conceptual foundations which focus on individual and organizational influencers on ethical decision making. (...) While significant, contributors to this research suggest that alternative theoretical perspectives and methods of investigation should be utilized and call for more research on the status of professional selling as a whole. We answer this call by exploring an alternative and complementary perspective based on the theory of occupational choice, social learning, and work groups to gain insight on how the sales profession evolves as its own subculture that extends beyond individual and organizational boundaries. First, we discuss the characteristics of the sales profession and empirically examine the relationship between typical individual and organizational factors and sales professionals’ perceptions of ethical behavior. Second, we offer a theoretical explanation that our findings may be due to how salespeople choose and are socialized into the subculture of the sales profession. Third, we examine this theoretical perspective via qualitative in-depth interviews with experienced sales professionals. Results and implications are discussed in terms of a sales profession code of ethics and future research directions. (shrink)

Academic accounting researchers often offer anecdotal evidence that the publishing process is rife with unfair and unethical practices, and similar contradictory evidence supports accounting journal editors' claims that the process is fair and ethical. This study compares the perceptions of accounting authors and editors on the ethicacy and frequency of specific author, editor and reviewer practices. Both authors and editors are in general agreement about the ethical nature of editors and author practices. However, there are significant differences between the groups (...) regarding reviewer behavior, and regarding the frequency of occurrence of questionable author, editor and reviewer practices. Additionally, the majority of authors believe that codes of publishing ethics are needed, while editors do not. Women authors are significantly more supportive of such ethical codes when compared to their male counterparts. (shrink)

Many believe that colleges of business have a role to play in improving the level of marketing ethics practiced in the business world, while others believe that by the time students reach the level of university education, their ethical beliefs are so ingrained as to be virtually unalterable. The purpose of this study is to add to the literature regarding university students’ ethical value judgments. It utilizes scenario studies to assess base line ethical values of junior level undergraduate business administration (...) students, then techniques are employed to influence students’ perceptions of the ethics of various marketing practices, and students’ values are reassessed. A total of 667 junior and senior level students majoring in business administration (52% female; 48% male; 72% 22-years old or younger) participated in the pre-tests and 525 students (47% female; 53% male; 70% 22-years-old or younger) participated in the post-tests. The results of the before/after studies indicate that some experimental techniques are more effective than others in affecting change, but it is difficult to affect long-run change in those predisposed to unethical behavior. (shrink)

Many believe that colleges of business have a role to play in improving the level of marketing ethics practiced in the business world, while others believe that by the time students reach the level of university education, their ethical beliefs are so ingrained as to be virtually unalterable. The purpose of this study is to add to the literature regarding university students' ethical value judgments. It utilizes scenario studies to assess base line ethical values of junior level undergraduate business administration (...) students, then techniques are employed to influence students' perceptions of the ethics of various marketing practices, and students' values are reassessed. A total of 667 junior and senior level students majoring in business administration participated in the pre-tests and 525 students participated in the post-tests. The results of the before/after studies indicate that some experimental techniques are more effective than others in affecting change, but it is difficult to affect long-run change in those predisposed to unethical behavior. (shrink)

The present study investigates how business ethics are related to vocational interest. Special attention has been paid to the relationship between business ethics and the interest in ‘enterprising’ and ‘social’ oriented professions. The results show that business ethics is only significantly correlated in a negative way, to enterprising vocational preferences. Moreover, the negative contribution of business ethics to the preference for entrepreneurial and managerial professions remains after controlling for personality and work values. Some work values also predict the entrepreneurial interest: (...) Earnings, Influence, Competition, Innovation and Creativity. The personality traits Extraversion (positive) and Agreeableness (negative) have predictive validity, but this effect disappears after controlling for work values. In the ‘Discussion’ section, we pay attention to possible consequences of the negative relationship between business ethics and Entrepreneurial interest for Corporate Social Responsibility (CSR). We argue that efforts concerning realistic job previews will only be meaningful if they are completed with efforts to make people more sensitive for ethics in two other domains, namely education and business. (shrink)

This research is an extension of Walker Information’s (Business Ethics: Ethical Decision Making and Cases, pp. 235–255, 1999) study on employees’ job attitudes that was conducted exclusively in the United States. Walker Information found that the reputation of the organization, fairness at work, care, and concern for employees, trust in employees, and resources available at work were important factors in an employee’s decision to remain with his or her company. Our sample includes 713 students from seven countries: Canada, Colombia, Ecuador, (...) Hong Kong, Ireland, South Africa, and the United States. When analyzing the entire sample, our data indicate that both social desirability response bias and gender were significant; however, this was not the case when the data are analyzed by country. On an individual country basis, our data suggest that the generally accepted premise that women are more ethically conscious than men was only true for the samples from the United States and Canada. The data also indicate that, while social desirability response bias was significant for the four factors suggesting ethical components for the sample from the United States, this finding was not universal. (shrink)

In a society where the ideology of shareholder value maximization prevails, how do evaluators make appraisal and bonus decisions when corporate social responsibility measures and financial measures in the balanced scorecard point in different directions? To explore this question, we conducted two studies to develop and test a conceptual framework. Participants were asked to evaluate the performance of two managers, using a case we wrote about a commercial bank. We found that evaluators are more willing to drop CSR performance measures (...) than financial measures from the evaluations; perceived CSR relevance is influenced by where evaluators stand in regard to CSR and also by where evaluators believe shareholders stand ; and there is a financial bias in appraisal and bonus decisions when CSR measures are used in the BSC, consistent with SVM ideology. We conclude by discussing the implications of the influence of SVM ideology on the use of CSR measures in terms of business research, practice, and education. (shrink)

Using information collected from a convenience sample of graduate and undergraduate students affiliated with a Midwestern university in the United States, this study determined the extent to which gender (defined as sex differences) is related to consumers' moral philosophies and ethical intentions. Multivariate and univariate results indicated that women were more inclined than men to utilize both consequence-based and rulebased moral philosophies in questionable consumption situations. In addition, women placed more importance on an overall moral philosophy than did men, and (...) women had higher intentions to behave ethically. The marketing and practical implications of these findings are discussed, and the limitations of the research are presented along with several suggestions for future inquiry, which could advance current understanding of consumer ethics. (shrink)

Using information collected from a convenience sample of graduate and undergraduate students affiliated with a Midwestern university in the United States, this study determined the extent to which gender is related to consumers’ moral philosophies and ethical intentions. Multivariate and univariate results indicated that women were more inclined than men to utilize both consequence-based and rule-based moral philosophies in questionable consumption situations. In addition, women placed more importance on an overall moral philosophy than did men, and women had higher intentions (...) to behave ethically. The marketing and practical implications of these findings are discussed, and the limitations of the research are presented along with several suggestions for future inquiry, which could advance current understanding of consumer ethics. (shrink)

This study focuses on the differences in the perception of business ethics across two groups of management students from France and Romania (n = 220). Data was collected via the ATBEQ to measure preferences for three business philosophies: Machiavellianism, Social Darwinism, and Moral Objectivism. The results show that Romanian students present more favorable attitudes toward Machiavellianism than French students; whereas, French students valued Social Darwinism and Moral Objectivism more highly. For Machiavellianism and Moral Objectivism the results are consistent with the (...) literature and our hypotheses. However, contrary to our expectations, we find that Social Darwinism is more important in France than Romania. The results indicate that religious practice does not influence preferences for the three business philosophies. In terms of gender differences, women have less favorable attitudes toward Machiavellianism and more favorable attitudes toward Moral Objectivism than men. (shrink)

This study focuses on the differences in the perception of business ethics across two groups of management students from France and Romania (n = 220). Data was collected via the ATBEQ to measure preferences for three business philosophies: Machiavellianism, Social Darwinism, and Moral Objectivism. The results show that Romanian students present more favorable attitudes toward Machiavellianism than French students; whereas, French students valued Social Darwinism and Moral Objectivism more highly. For Machiavellianism and Moral Objectivism the results are consistent with the (...) literature and our hypotheses. However, contrary to our expectations, we find that Social Darwinism is more important in France than Romania. The results indicate that religious practice does not influence preferences for the three business philosophies. In terms of gender differences, women have less favorable attitudes toward Machiavellianism and more favorable attitudes toward Moral Objectivism than men. (shrink)

This study presents an empirical investigation of the ethical perceptions of the future managers - Turkish university students majoring in the Business Administration and Industrial Engineering departments of selected public and private Turkish universities - with a special emphasis on gender. The perceptions of the university students pertaining to the business world, the behaviors of employees, and the factors leading to unethical behavior are analyzed. The statistically significant differences reveal that female students have more ethical perceptions about the Turkish business (...) climate, behavior of employees, and the ethicalness of the behavior of the employees in comparison with their male counterparts. (shrink)

This study presents an empirical investigation of the ethical perceptions of the future managers - Turkish university students majoring in the Business Administration and Industrial Engineering departments of selected public and private Turkish universities - with a special emphasis on gender. The perceptions of the university students pertaining to the business world, the behaviors of employees, and the factors leading to unethical behavior are analyzed. The statistically significant differences reveal that female students have more ethical perceptions about the Turkish business (...) climate, behavior of employees, and the ethicalness of the behavior of the employees in comparison with their male counterparts. (shrink)

A new form of software piracy known as digital piracy has taken the spotlight. Lost revenues due to digital piracy could reach $5 billion by the end of 2005.Preventives and deterrents do not seem to be working – losses are increasing. This study examines factors that influence an individual’s attitude toward pirating digital material. The results of this study suggest that attitude toward digital pirating is influenced by beliefs about the outcome of behavior (cognitive beliefs), happiness and excitement (affective beliefs), (...) age, the perceived importance of the issue, the influence of significant others (subjective norms), and machiavellianism. Given these results, measures can be developed which could alter attitudes toward digital piracy. (shrink)

Information Technology is a new tool in education that continually changes and offers new opportunities for teaching and learning. In general, the effects of IT are complex and depend upon people’s decisions about development and use. This study investigates the ethical issues in education in terms of Information Systems students’ attitudes at Saudi universities towards digital piracy. The differences in the ethical decision-making process, ethical awareness, and intention to perform questionable acts is examined. The authors tested for differences in attitudes (...) toward eighteen different questionable actions by using three different factors. The measures of awareness capture the extent to which respondents felt that a particular action was unethical according to each of several ethical criteria. This work explored information technology ethics in several ways. The work analyzed whether information technology use is viewed by individuals as an ethical topic and demographic differences were explored. Significant differences were found in many cases between demographic groups based on ethical issues. These findings can be used to target and address ethical issues and enforcement in information systems curriculum. (shrink)

The study reported in this article examines the relationships between nationality, gender, and religiosity and business ethics attitudes in four countries in the Asia-Pacific region. Using a survey approach, university business students in Australia, New Zealand, Hong Kong, and Singapore were asked about their attitudes regarding business-related ethicality using a six-item scale of ethicality that was reported in the literature. Business students are appropriate for this study as they are “future business leaders.” For nationality significant differences emerged for only two (...) of the six items. There was no significant difference in total ethicality, and the values were positive in all countries. In general, females were reported being more ethical than males, particularly in New Zealand and Singapore. For religiosity, overall, there was a significant difference in ethicality where those respondents reporting being “very religious” also reporting being more ethical. For individual countries, significance did emerge for Australia and New Zealand. (shrink)

The present study was an attempt to shed light on the status of plagiarism in the Iranian academic context. It tried to survey the EFL learners’ perceptions of and reasons for different types of plagiarism. To this end, 132 EFL learners from different Iranian universities took part in the study. The data were collected through using a questionnaire specifically designed to gather information on plagiarism. The results indicated that plagiarism is quite common in the Iranian EFL context as different types (...) of plagiarism are employed by the students. Many students were found not to have a negative attitude toward plagiarism. The results also indicated that gender, marital status and occupational status did not have a significant effect on plagiarism, whereas academic level, field of study, and age played a significant role in this regard. (shrink)

The present study aimed at investigating the status of cheating on exams in the Iranian EFL context. One hundred thirty two university students were surveyed to this end. They were selected through convenient sampling. The results indicated that cheating is quite common among the Iranian language students. The most important reasons for this behavior were found to be “not being ready for the exam”, “difficulty of the exam”, “lack of time to study” and “careless and lenient instructors”. The study also (...) indicated that the most common methods of cheating are “talking to the adjacent individuals”, “copying from others' test papers”, and “using gestures to get the answers from others”. It was also found that the student’s field of study, academic level, and occupational status had a significant effect on cheating whereas gender and marital status had no effect in this regard. Furthermore, it became clear that field of study and occupational status had a significant effect on students’ attitude toward cheating whereas gender, academic level and marital status had no effect. Finally, the study indicated that age significantly correlated with cheating and attitude toward cheating. (shrink)

The current study aims to examine the role of religiosity and gender in affecting consumer ethics among Indonesian youths. A convenience sample of 482 students in a large private university in Semarang, Central Java, Indonesia, participated in the research. Established scales were adopted to measure the key constructs. Intrinsic religiosity and gender were used as the independent variables, while each dimension of consumer ethics was treated as the dependent variables. The results of seven multiple regression analyses indicated that gender and (...) intrinsic religiosity influence consumer ethics dimensions significantly, except for “downloading.” Individuals who live daily life according to their religion are less receptive toward unethical activities than those who do not. Further, females were found to be more ethical than male counterparts on five dimensions of consumer ethics. Males tended to be more supportive of “doing good” for the seller compared to females. In general, the findings suggest that gender and religiosity do matter in influencing consumer ethics among youths in Indonesia. These findings provide important insights for religious leaders, university lecturers, and policy makers in their efforts to reduce unethical acts among the young generation. (shrink)

The purpose of this research was to investigate, for the first time, tertiary education students’ ethical judgements in the Republic of Cyprus academic environment. The authors developed and administered a quantitative questionnaire to a sample of 1,000 individuals currently pursuing accredited degrees at two tertiary institutions. Statistical analysis revealed four factors, named violation of school regulations, selfishness, cheating, and computer ethics that describe students’ ethical judgements in the academic environment. The results indicate that students exhibit the lowest tolerance with ethical (...) issues relevant with selfishness and highest with issues relevant with computer ethics. In addition, a number of differences were revealed when the authors investigated the relationship between the four retained factors and variables such as gender, year of study, type of academic discipline, and religion. Finally, reflecting on the research findings, a number of practical recommendations are made mainly to educational institutions that wish to redefine their policies and procedures regarding ethics within their academic environment. (shrink)

BackgroundThe acceptance of informal payments by doctors is usually viewed as unethical behavior. However, in China, such behavior is a common practice. In this study, we focus on the gender differences in accepting red packets by young doctors in China.MethodsA total of 413 young doctors were selected for the study, all of whom were grouped by gender. The questionnaire was designed to include general demographic characteristics, whether they had ever been offered red packets, whether they had ever accepted red packets, (...) the reasons for accepting red packets and so on. Wilcoxon rank-sum test, Pearson’s chi-squared test, univariable and multi-variable logistic regressions were used for all analyses by Stata 17.0 SE and p-value < 0.05 was considered statistically significant.ResultsCompared to women, men were more likely to be offered red packets, and the odds ratio was statistically significant after adjusting for age, education, position and geographical areas. In terms of the question of whether or not they had accepted red packets, more male doctors answered “yes” compared to female doctors. However, among those who had accepted red packets, we found that only 42.0% [25/60] of male doctors considered that it was normal to accept such red packets, compared to 85.0% [11/13] of women.ConclusionThe study revealed that Chinese patients and their families were more likely to offer red packets to male doctors. Secondly, among doctors who had been offered red packets, male doctors were more likely to accept red packets than female doctors. In addition, among doctors who had accepted red packets, female doctors were more likely to believe that it was not morally wrong to accept such red packets. (shrink)

Individuals’ implicit theories that people’s character is fixed versus malleable are associated with their holding beliefs that morality is primarily determined by fulfilling prescribed duties versus upholding basic rights of others, respectively. Three studies provide evidence that the ability to recognize that a situation can legitimately be considered from a moral point of view is interactively dependent upon the nature of perceivers’ implicit theories and the extent to which the issue involves a violation that emphasizes a failure to fulfill a (...) prescribed duty versus a failure to uphold a fundamental right of others. The studies experimentally manipulated the characteristics of a hypothetical business situation to involve either a duty-based violation or a rights-based violation or no behavioral violation. In addition, Study 1 experimentally manipulated subjects’ implicit theories, while Studies 2 and 3 measured subjects’ chronically held implicit theories. Collectively, the studies provide consistent evidence that entity theorists have greater moral awareness than incremental theorists when considering situations involving duty-based violations, while incremental theorists have greater moral awareness than entity theorists when considering situations involving rights-based violations, and moral awareness is not significantly different for perceivers who are neither strongly entity nor incremental theorists, when considering situations involving duty- versus rights-based violations. Study 3 also found evidence of a moderated-mediated association between violation type and moral intentions, through moral awareness as a mediator, moderated by perceivers’ implicit theories. (shrink)

This research examines the relationships between education in business ethics, Reynolds’s (J Appl Psychol 93:1027–1041, 2008) “moral attentiveness” construct, or the extent to which individuals chronically perceive and reflect on morality and moral elements in their experiences, and Singhapakdi et al.’s (J Bus Ethics 15:1131–1140, 1996) measure of perceptions of the role of ethics and social responsibility (PRESOR). Education in business ethics was found to be positively associated with the two identified factors of moral attentiveness, “reflective” and “perceptual” moral attentiveness, (...) and with the PRESOR “stakeholder view” factor. Also, reflective moral attentiveness was found to act as a mediator in the relationship between education in business ethics and the PRESOR stakeholder view factor. Evidence of gender and social desirability bias effects was also found. The implications of these relationships and social cognitive theory for improved understanding of the mechanisms by which a variety of variables have their effects on PRESOR in business are discussed. (shrink)

This paper acknowledges the paucity of attention regarding the development of ethics programs within an academic environment and describes in a case study how the Duquesne University schools of business attempted to introduce, integrate and promote its own ethics program. The paper traces the business school’s attention to mission statements, curriculum development, ethics policy, program oversight and outcome assessment. Lessons learned are offered as suggestions for others seeking to develop and implement an ethics program in their school.

Our research extends the current understanding of cognitive moral reasoning research by considering the often‐overlooked element of context, specifically the issue presented in the ethical dilemma, and the issue of gender agreement between the subject and the dilemma actor. We rely on gender identity and cognitive moral reasoning theories to provide the theoretical underpinnings of our exploration to deepen our understanding of the contextual forces affecting cognitive moral reasoning. Our results generally confirm earlier research findings and provide valuable information regarding (...) our understanding of the impact of the dilemma context and the gender agreement or disagreement between the subject and the actor in an ethical dilemma, with significance found for four of our five hypotheses, with half of the significant results in the direction predicted. Implications for future academic research and business practice are discussed. (shrink)

Given the growing public concern and attention placed on cases of research misconduct, government agencies and research institutions have increased their efforts to develop and improve ethics education programs for scientists. The present study sought to assess the impact of these increased efforts by sampling empirical studies published since the year 2000. Studies published prior to 2000 examined in other meta-analytic work were also included to provide a baseline for assessing gains in ethics training effectiveness over time. In total, this (...) quantitative review consisted of 66 empirical studies, 106 ethics courses, 150 effect sizes, and 10,069 training participants. Overall, the findings indicated that ethics instruction resulted in sizable benefits to participants and has improved considerably within the last decade. A number of specific findings also emerged regarding moderators of instructional effectiveness. Recommendations are discussed for improving the development, delivery, and evaluation of ethics instruction in the sciences. (shrink)

The education of students and professionals in business ethics is an increasingly important goal on the agenda of business schools and corporations. The present study provides a meta-analysis of 25 previously conducted business ethics instructional programs. The role of criteria, study design, participant characteristics, quality of instruction, instructional content, instructional program characteristics, and characteristics of instructional methods as moderators of the effectiveness of business ethics instruction were examined. Overall, results indicate that business ethics instructional programs have a minimal␣impact on increasing (...) outcomes related to ethical perceptions, behavior, or awareness. However, specific criteria, content, and methodological moderators of effectiveness shed light on potential recommendations for␣improving business ethics instruction. Implications for␣future research and practice in business ethics are discussed. (shrink)

The purpose of this study is to analyse the effects of personal demographic factors on Chinese university students’ values and perceptions of Corporate Social Responsibility (CSR) issues, and to identify the link between personal values and perceptions of CSR. The quantitative data consisted of 980 Chinese university students, and were collected by using a structured self-completion questionnaire. This study found that: 1) the importance of values education should be stressed, because we found that altruistic values associate negatively with perception of (...) CSR, in contrast, egoistic values associate positively; 2) a CSR education programme should be designed accordingly to fit different student characteristics and needs such as gender and major differences; 3) values should be used as criteria for education and recruitment purposes, e.g., we found that female students represent more ethical values than male students, and have a more negative perception of the CSR performance; 4) the importance of environment performance should be recognised by Chinese corporations and policy-makers, because we found that Chinese corporations perform better in economic and social responsibilities than environmental responsibility. It provides an insight of the value structures of Chinese university students and the forces that shape ethical perceptions. It offers a comprehensive study of Chinese companies’ CSR performance, and the results improve the awareness of scholars and managers in solving the current problems and developing their CSR performances further. (shrink)

Although ethics instruction has become an accepted part of the business school curriculum at both the undergraduate and graduate levels, some scholars have questioned its effectiveness, and research results have been mixed. However, studies yield interesting results regarding certain factors that influence the ethicality of business students and may impact the effectiveness of business ethics instruction. One of these factors is gender. Using personal and business ethics scenarios, we examine the main and interactive effects of gender and business ethics education (...) on moral judgment. We then analyze the relationships between gender and business ethics education on personal ethical perspectives. Our results indicate that women are generally more inclined to act ethically than men, but paradoxically women who have had business ethics instruction are less likely to respond ethically to business situations. In addition, men may be more responsive to business ethics education than women. Finally, women’s personal ethical orientations may become more relativistic after taking a business ethics class. (shrink)

The purpose of the present study is to investigate gender differences in the use of double standards in ethical judgements of questionable conduct instigated by business or consumers. We investigate if consumers are more critical towards unethical corporate versus consumer actions and if these double standards depend on the gender of the respondent. In the first study, we compared evaluations of four specific unethical actions [cfr. DePaulo, 1987, in: J. Saegert (ed.) Proceedings of the Division of Consumer Psychology (American Psychological (...) Association, Washington DC)] instigated by either the consumer or the corporation. In a second study, we investigated the perception of some general consumer and corporate (un)ethical actions in addition to DePaulo's unethical scenarios. Both researches show that females are less likely to use double standards when it comes to their own (un)ethical behaviour compared to corporate (un)ethical actions. Furthermore, gender differences in the use of double standards depend on the type of unethical behaviour. Limitations and suggestions for further research are discussed. (shrink)

Leveraging perspectives from social cognitive theory, the attention-based view, and social networks literatures, we tested the relationship between unethical choice and network unethicality, which we define as respondents’ perceptions of their peer advisors’ unethical choices. Although social cognitive theory predicts that perceptions of peer advisor unethical choice are positively associated with unethical choice, we theorize that the nature of this relationship depends on the personality of the actor and the situation. Results from a lagged study suggest that individual and situational (...) variables may act as key buffers to the adverse impact of unethical social influence on ethical choice. Strengths, limitations, and directions for future research are discussed. (shrink)

We live in an increasingly globalizing world, in which countries are closely linked by international trade and investment ties. Cross-cultural comparative studies of national values and ethics have attracted growing research interest in recent years, because shared practices, values and ethical standards depend on shared beliefs. However, the findings of such studies have been unable to reach a consensus on the impact of culture on ethics-related attitudes and behavior. Empirically, many "cross–cultural" differences reported by previous studies might actually stem from (...) cross-national differences. In order to partially fill this gap, this study advocates an analytical framework that isolates the role of cultural and national differences in order to test their relationship to individual level variables. Within this framework, we test competing hypotheses based on both cultural and national contexts by comparing groups of Chinese and American respondents together with a "bridging group" of Chinese Chinese-Americans. Theoretically, this contextual approach helps resolve the debate on the role of culture, by showing that culture plays a far more important role in shaping value orientations than the national background. Specifically, the two ethnic Chinese groups had many cultural values in common, and differed significantly from the Caucasian group. Implications are discussed. (shrink)

Fictional literature has been used as a pedagogical tool to elevate student awareness and moral reasoning, ultimately helping them to develop sound decision-making skills when they are confronted with ethical situations. However, the use of fiction for teaching ethics is still uncommon, leaving considerable potential for advancement. This particular study develops theoretical guidelines for using fictional stories with ethical content as a suitable method for teaching ethics. The FSEC guidelines include a working definition and 5 supporting principles that collectively differentiate (...) FSECs from other forms of fiction that can be used for teaching ethics. (shrink)

Earlier evidence predominantly supports that women are more ethical than men. With the replication of such a hypothesis for testing, this study further examined whether feminine gender roles are a better predictor of ethical attitudes, ethical behaviors, and corporate responsibility values than the biological sex. Four hundred ten management students from two technical institutes in eastern India participated in this study. Along with the socio-demographic variables in the questionnaire, inventories were used to assess gender roles, ethical attitudes, ethical behaviors, and (...) corporate responsibility values. The inventories had acceptable reliability and validity. The results suggested that when the confounding effects of age, caste, and rural/urban origin are controlled, women manifest higher corporate responsibility values than men, but they embody similar ethical attitudes and ethical behaviors as men. Furthermore, the feminine roles of the participants were found to be more consistent, potent, and direct predictors of ethical attitudes, ethical behaviors, and corporate responsibility values than the biological sex. Hence, individuals with feminine roles may be better suited for ethical responsibilities. (shrink)

Drawing on stakeholder theory and the evolutionary approach to institutions, this paper investigates the channels through which corporate social responsibility (CSR) is developed in post-communist economies by focusing on the employee background factors that shape the employees' expectations with regard to corporate socially responsible behaviour. We identify three channels through which exogenous and endogenous CSR are developed: employees with work experience in multinational enterprises (MNEs) (leading to exogenous CSR), employees with CSR knowledge (leading to exogenous CSR) and employees with experience (...) of the socialist system (leading to endogenous CSR). Furthermore, we argue that the interactions between these channels lead to hybrid CSR in transition economies. We use a questionnaire-based survey with employees of domestic and MNEs in Romania and we conduct regression analysis. We find that employees with work experience in MNEs act as channels for exogenous CSR, while employees with experience of the socialist system act as channels for endogenous CSR. Furthermore, employees with experience of the socialist system and CSR knowledge or work experience in an MNE act as channels for hybrid CSR in transition economies. Based on our results, we put forward implications for theory, managers and policy makers. (shrink)

Drawing on stakeholder theory and the evolutionary approach to institutions, this paper investigates the channels through which corporate social responsibility (CSR) is developed in post‐communist economies by focusing on the employee background factors that shape the employees' expectations with regard to corporate socially responsible behaviour. We identify three channels through which exogenous and endogenous CSR are developed: employees with work experience in multinational enterprises (MNEs) (leading to exogenous CSR), employees with CSR knowledge (leading to exogenous CSR) and employees with experience (...) of the socialist system (leading to endogenous CSR). Furthermore, we argue that the interactions between these channels lead to hybrid CSR in transition economies. We use a questionnaire‐based survey with employees of domestic and MNEs in Romania and we conduct regression analysis. We find that employees with work experience in MNEs act as channels for exogenous CSR, while employees with experience of the socialist system act as channels for endogenous CSR. Furthermore, employees with experience of the socialist system and CSR knowledge or work experience in an MNE act as channels for hybrid CSR in transition economies. Based on our results, we put forward implications for theory, managers and policy makers. (shrink)

This study investigates potential differences in attitudes towards corporate social responsibility between Saudis and Muslims from other predominately Islamic countries. We propose that Saudi Arabia’s unique rentier-state welfare and higher education systems account for these distinctions. In evaluating our propositions, we replicate Brammer et al. :229–243, 2007) survey on attitudes towards CSR using a sample of Saudi undergraduate and graduate business students and compare the results against data from subjects in other majority Muslim countries. In addition, this work examines possible (...) differences within the Saudi sample with respect to sex and academic level. Our results indicate that our Saudi subjects maintain higher expectations for corporations’ social responsibility within their supply chain than the Brammer et al.’s sample. In contrast, Muslims in the Brammer et al.’s sample hold higher expectations for corporations in supporting societal development and poverty alleviation in comparison to the Saudi sample. We also find within the Saudi sample that females and subjects at higher academic levels are more inclined to hold corporations responsible for social issues related to CSR than males and subjects in lower academic levels. We examine these findings, explore their implications, and propose areas for future research. (shrink)