We conducted an on-line survey to investigate the professor’s idea of “morality” and then to compare their moral thinking at the abstract level with their moral thinking in the real life situations by sampling 257 professors from the University of Novi Sad. We constructed questionnaire based on related theoretical ethical concepts. Our results show (after we performed exploratory factor analysis) that the professor’s idea of “morality” consists of the three moral thinking patterns which are simultaneously activated during the process of (...) their abstract moral thinking. We have identified these patterns in the following manner: deontological, formal and subjective pattern. In addition, our results show that of the three, the subjective pattern is more activated than the other two during their process of the moral thinking at the abstract level. We also discovered that there is a statistically significant difference between professor’s moral thinking patterns activation level at the abstract level and their moral thinking patterns activation level in the real life situation. (shrink)

In a climate of increasing interest and activity within the field of business ethics, as yet there exists no coherent conceptual framework for organizational theory and research. From a review of current thinking and previous writings a framework of concepts is suggested to help set an agenda for empirical research. The elements of this are, first, a taxonomy of ethical domains: the foci of organizations'' and their agents'' ethical concerns and conduct. Second, it is considered how ethical functioning might be (...) analysed in terms of causal relationships between expressive forms, voluntary action and instituted forms. Third is discussed ethical process, the means by which ethical awareness is aroused. Fourth and last, the paper examines how normative evaluations might apply to the ethical condition of organizations and their agents, meaning change or stability in reputation and integrity. At each stage of the argument possible objectives for research are developed. (shrink)

There are many ways that accountants and managers can influence the reported accounting results of their organizational units. When such influence is directed at changing the amount of reported earnings, it is known as earnings management. The purpose of this paper is to present the results of surveys of undergraduate students, MBA students, and practicing accountants concerning their attitudes on the ethical acceptability of earnings management. Analysis of the survey results reveals how the attitudes of the three groups differ and (...) what variables are associated with these differences. Based on the analysis, the authors suggest changes in accounting education curriculum and ethics awareness programs in business which might increase students'' and practitioners'' sensitivity to the ethical ramifications of earnings management. (shrink)

In this technology-driven Digital Age, Management Education is primarily engaged in development of skills and techno-economic competence of students with dominant thrust on sharpening their rational faculties and quantitative ability. Deeper questions and nobler qualittative issues like Spirituality, Corporate Social Responsibility and Ethics are naturally assigned low priority in the rush for money, career, fame, power and position both at the individual and organizational levels. The present paper engages in a Qualitative Research by conducting Focus group Interviews among Participants at (...) the Undergraduate level who had taken up Management Education. After content analysis of the responses the authors highlight their observations on the existing gaps in prevailing management education leading to failure of the present system in charging the students with a deeper Meaning of Work and a higher Purpose of Life. The paper then delves into exploration in pertinent tenets of Classical Indian Wisdom to enrich the spectrum of Management education with insights on Humanistic Philosophy, Holistic Learning, Enlightened CSR and Ethics, and Inspirational Leadership towards creating a better and more humane future for modern organizations. (shrink)

This article reports on a telephone survey of business school faculty in the United Kingdom, Asia and North America concerning efforts to internationalize the teaching of business ethics. International dimensions of business ethics are currently given only limited coverage in the business school curriculum with over half of the faculty surveyed indicating that less then 10% of their ethics teaching focuses on global issues. Teaching objectives vary widely with some faculty emphasizing a relativistic, diversity oriented perspective while others stress the (...) universality of values. The respondents identified a great need to develop teaching materials based upon non-U.S. corporations and/or non-U.S. incidents. (shrink)

The concept of business ethics has continued to remain a major item on the agenda of corporate America for the last twenty years. Regrettably, this longevity of interest has not been matched by equal attention to the pedagogical methods and techniques used to address these issues. The current mode of teaching business ethics generally involves reliance on “war stories,” case studies, andseminars. Today’s dynamic environment creates pressures for higher levels of ethical behavior by business. Many ethical challenges faced by contemporary (...) managers are not easily resolved by existing guidelines, and require managers to expand their scope of analysis in attempting to arrive at satisfactory resolutions. Literature can be an especially alternative source of insights, as authors are able to highlight behaviors that may not be available from traditional sources. Historically, the use of literature in examining business ethics has been focused primarily on novels such as The Jungle, Babbit, and The Great Gatsby. Plays are more useful than novels in attempting to inculcate moral and ethical values since they more sharply address the interactions of characters, and the reader becomes more involved in their situations. The plays selected for analysis, Henrik Ibsen’s An Enemy of the People, Arthur Miller’s Death of a Salesman, and David Mamet’s Glengarry Glen Ross, have intense plots and characters and allow the reader to observe a wide range motives, emotions, and traits. This untraditional approach to teaching business ethics enhances the ability to relate to the increasingly complex ethical issues facing the individual and the organization. (shrink)

Ethics in business has been an increasingly controversial and important topic of discussion over the last decade. Debate continues about whether ethics should be a part of business, but also includes how business can implement ethical theory in day-to-day operations. Most discussions focus on either traditional moral philosophy, which offers little of practical value for the business community, or psychological theories of moral reasoning, which have been shown to be flawed and incomplete. The theory presented here is called the Developmental (...) Self-Valuing Theory, and adapts the general psychological theory of Albert Bandura for ethics in business. In this theory, individuals first learn moral values from associations with others who are significant in their lives. Secondly, self-regulation is learned through a process of self-observation, self-judgment and self-reaction. Thirdly, the individual must believe that he can act ethically. Situational constraints and inducements, as well as positive and negative consequences for specific behaviors, will also affect the level of ethical performance. Each of these elements is examined and combined to achieve a practical method for increasing the level of ethics in corporate activity through selection, training and situational enhancement. (shrink)

Behaving ethically depends on the ability to recognize that ethical issues exist, to see from an ethical point of view. This ability to see and respond ethically may be related more to attributes of corporate culture than to attributes of individual employees. Efforts to increase ethical standards and decrease pressure to behave unethically should therefore concentrate on the organization and its culture. The purpose of this paper is to discuss how total quality (TQ) techniques can facilitate the development of a (...) cooperative corporate culture that promotes and encourages ethical behavior throughout an organization. (shrink)

Graduate and undergraduate students were asked to evaluate the ethicality and practicality of the lead character in several case scenarios. Students' responses indicated they believed practicality was more important than ethicality. The majority of students were able to determine the correct ethicality of the cases presented to them. The authors conclude that more research is needed in the antecedents of a student's value system.

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)

This paper looks at the impact of the Business & Society Course on student's attitude towards and awareness of both ethical and illegal behavior. Business students were surveyed on the first and last day of the semesters on 11 ethical and legal scenarios. The population included three sections of the Business and Society course and three sections of other business courses as a control group. Though generalizability is limited, the courses show some potential to positively impact student's attitudes.Currently, ethics is (...) of great concern at business schools in this country. Accreditation standards of both the AACSB and ACBSP both require an ethical component to a business curriculum as a condition of accreditation. A majority of business schools at both the undergraduate and graduate level have required or at least elective courses in ethics. (shrink)

This article argues for the compatibility of casuistry and the business case method. It describes the salient features of casuistryand the case method, shows how the two methods are similar yet different, and suggests how elements of casuistry might benefit theuse of the case method in management education. Toward these ends, it shows how casuistry and the case method are both inductive and practical methods of reasoning focussed on single settings and real-life situations and how both methods stress that real-life (...) decision making is not the exclusive domain of experts. It also shows how casuistry and the case method are not identical processes but have different purposes and emphasize order and problem-resolution differently. In the end, Casuistry and the Business Case Method suggests that, despite their differences, casuistry and the case method might be brought together to benefit business management and the field of business ethics. (shrink)

This article begins by showing how recent controversies over the widespread promotion of artificially gene-altered foods are rooted in opposing ethical and ideological worldviews. It then explains how these contrasting worldviews have led to a practical, ethical, and ideological standoff and, finally, suggests the combined use of casuistry and virtue ethics as a way for both sides to move ahead on this pressing issue.