Information and communication technology has certain advantages that can contribute positively in business ethics education programmes. It is necessary, however, to identify first the factors critical for acquiring ethical competence and later to proceed to the construction and use of such tools, in order to ensure that these tools are indeed adapted to the process and the goals of business ethics education. Based on psychological theory and research, it is argued that one such crucial factor is the psychological construct of (...) ethical autonomy. The strengths and weaknesses of information and communication technology tools are discussed in accordance with this, and some suggestions are given on fruitful ways to incorporate these tools in business ethics education. (shrink)

In the context of some criticism about social responsibility education in business schools, the paper reports findings from a survey of CSR education (teaching and research) in Europe. It analyses the extent of CSR education, the different ways in which it is defined and the levels at which it is taught. The paper provides an account of the efforts that are being made to mainstream CSR teaching and of the teaching methods deployed. It considers drivers of CSR courses, particularly the (...) historical role of motivated individuals and the anticipation of future success being dependent on more institutional drivers. Finally it considers main developments in CSR research both by business school faculty and PhD students, tomorrow''s researchers and the resources devoted to CSR research. The conclusion includes questions that arise and further research directions. (shrink)

Despite a wealth of prior research, little consensus has arisen about the goals and effectiveness of business ethics education. Additionally, accounting academics have recently been questioned as to their commitment to accounting ethics education. The current study examines whether accounting students' perceptions of business ethics and the goals of accounting ethics education are fundamentally different from the perceptions of accounting faculty members. The study uses a survey instrument to elicit student and faculty responses to various questions concerning the importance of (...) business ethics and accounting ethics education. Statistical analyses indicate that students consider both business ethics and the goals of accounting ethics education to be more important than faculty members. Implications of these results for accounting faculty members interested in accounting ethics education are discussed. (shrink)

A growing body of literature places blame for accounting frauds on the failure of educators to implement ethics training in accounting curriculums in higher educational institutions. Although, the professional accountancy bodies in the UK espouse high ethical standards, others suggest that these bodies are failing to cover ethics in any meaningful way. This study surveys faculty about what is being taught and how much time is dedicated to ethics training. This is the first study to examine whether content suggested by (...) the Ethics Education Framework has been implemented in curriculums in the UK. In addition, we look to determine if there is a notable difference between what is covered in both pre-1992 and post-1992 UK universities. Although we find that post-1992 institutions have implemented the EEF suggestions more than pre-1992 UK universities, current ethics training is insufficient and has not changed much over the last two decades. (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)

Ethical conduct in practice has been increasingly recognised as vital to the accountancy profession following the collapse of Andersen. The foundational principles underpinning accountancy ethics receive relatively uniform recognition worldwide so that this paper concentrates on exploring how to introduce these concepts into established courses at undergraduate level. Historically, the teaching of accounting techniques has been isolated from the personal assimilation of accountancy's ethical values by students. Alternative approaches are considered, of a dedicated 'capstone' ethical course or through more progressive (...) integration within existing parts of an established curriculum. An opportunistic example of the latter is then described with the rationale, potential benefits, student reactions and practical difficulties assessed. Overall, the paper explains why, alongside technical skills, their personal development requires undergraduates to develop how to apply for themselves given professional values. It contributes suggestions as to methodologies, content and material for short modules within financial reporting, taxation, auditing and social/environmental accountancy courses while reflecting on the limitations and potential of their use. (shrink)

This paper explores the fundamental question of what ‘responsibility’ means to different sets of world views adopted implicitly by business students. The exploration adopts the stakeholder theory and three subsets of the Friedman mentality to explain how individuals may value sustainability initiatives. Subsequently, it explores whether it is better to flow with the dominant economic‐driven world view as prescribed by the business school or to challenge it in order to cultivate business students with sustainability‐driven values. The conclusion highlights implications for (...) business and management education, as well as the role of entrepreneurship to promote sustainability values. (shrink)

In recent years, much discussion has taken place regarding the social role of firms and their responsibilities to society. In this context, the role of universities is crucial, as it may shape management students’ attitudes and provide them with the necessary knowledge, skills and critical analysis to make decisions as consumers and future professionals. We emphasise that universities are multi-level learning environments, so there is a need to look beyond formal curricular content and pay more attention to implicit dimensions of (...) the learning process in order to create significant learning. With this in mind, we propose an integrative and holistic approach to guide the integration of ethics, corporate social responsibility and sustainability in management education that aims to improve students’ knowledge and attitudes. In this model, we consider three interdependent levels of analysis–the institutional level, the curricular level and the instrumental level–which together produce a leverage effect on student learning. For each level, we identify the main issues and aspects that need to be considered, based on an extensive literature review in this field. (shrink)

The growth of U.K. business ethics education has been charted at the course or 'micro' level by Mahoney and Cummins using postal questionnaires. These surveys, normally restricted to elite providers, have not revealed the relative importance of business ethics in the business school curriculum. In the 2000-2001 subject review of business and management programmes conducted by the U.K. Quality Assurance Agency for higher education, 164 business and management programmes were required to summarise their aims and objectives. Examination of this data (...) using QSR-N6 software shows that only 14 made explicit reference to ethics. Church Colleges of Higher Education were disproportionately represented, indicating the importance of institutional context to curriculum development. An analysis of espoused aims in relation to business ethics suggests that cognition in business ethics is largely conceived as part of a broad contextual comprehension of the business environment rather than an understanding of theoretical constructs. The expression of aims in business ethics is more frequently characterised by affective or attitudinal verbs/nouns with a close link to the promotion of value positions, such as multiculturalism and environmentalism. It is concluded that business ethics occupies a more marginal position within the curriculum than previous studies have suggested. (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)

The unprecedented growth and demand for Applied Ethics since the last quarter of the previous century, has opened up a range of new opportunities for the discipline of Philosophy. While these new opportunities have been enthusiastically seized upon by some philosophers, others have frowned upon them or rejected them outright. In order to make sense of this demand for Applied Ethics training, I will first explore in general why this demand for Applied Ethics developed. I will then use the example (...) of Business Ethics to demonstrate and discuss some of the suspicions contemplated by philosophers who regard Applied Ethics as a dangerous and deceitful temptation that potentially can corrupt Philosophy, and that philosophers should at best avoid or at least be very careful of. I will assess the legitimacy and seriousness of these concerns and objections with regard to Business Ethics and then outline an Aristotelian approach to Business Ethics that I believe can be practised with philosophical integrity. (shrink)

This paper examines undergraduate business students' perception of corporate social responsibility in cases in which they have not attended any specific course either dealing with CSR or providing training in ethics. A survey was conducted of 535 Spanish business students as future managers. The results show that the stakeholders' perspective deserves a huge attention for those students considering what the keys of business success are. Significant differences in perception were nevertheless identified when a multifactorial analysis was undertaken. Female students are (...) more concerned about CSR issues. The maximization of value for shareholders is less valued by second- and third-year students than by first-year ones. The findings point to a number of important orientations for the future development of university curriculum. (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 paper explores the fundamental question of what ‘responsibility’ means to different sets of world views adopted implicitly by business students. The exploration adopts the stakeholder theory and three subsets of the Friedman mentality to explain how individuals may value sustainability initiatives. Subsequently, it explores whether it is better to flow with the dominant economic-driven world view as prescribed by the business school or to challenge it in order to cultivate business students with sustainability-driven values. The conclusion highlights implications for (...) business and management education, as well as the role of entrepreneurship to promote sustainability values. (shrink)

The aim of this work is to analyse the effect of gender and ethical training received on the sensitivity of university teachers towards the inclusion of ethics in graduate business studies. To this end, a study has been carried out that uses four ethical sensitivity indicators for teachers: their opinion about the need to include ethics in the world of business, their opinion about the need to include ethics in University education involving business studies, the current integration of ethics by (...) teachers in the subjects they teach, and whether they intend to increase the time set aside for ethics in those subjects in the future. Results suggest that the ethical training received by teachers has a significant influence on their sensitivity towards the inclusion of ethics in graduate studies and the introduction of ethical aspects in their classes. Conversely, the results do not enable us to draw the conclusion that gender is a significant variable in terms of sensitivity towards the inclusion of ethics in the university education of business students. This work is of special relevance because it adds to the extremely limited amount of literature available on variables that may explain the attitude of teachers towards the integration of ethics in higher education, by supporting the thesis defended by many authors of the positive effect of ethical training on an improvement in sensitivity and ethical judgement. (shrink)

This study attempts to compare ‘the ethical value positioning’ of students of Business and Management studies from India and Germany. A complete enumerative survey was conducted for management students using the Ethical Positioning Questionnaire of Forsyth. There were 134 respondents from India and 57 from Germany. The objective was to confer the differences in ethical positioning of students of two economically and culturally diverse nations. By the end of the research, it was constituted that both German and Indian students demonstrate (...) a high degree of Idealism and Relativism and can be qualified as situationists. Exploratory analysis of the responses resulted in extraction of four factors : Non-Violence, Individualism, Non-Consequential, and Situational value. Within the analysis, Indian students displayed a higher preference for Individualism compared to their German counterparts. This study contributes to the literature in cross-cultural ethical value positioning of young managers. This study also opens a window for future research in the factors such as educational qualification, closed social groupings, and background of the students. (shrink)

The paper begins by providing a classification of the regulatory environment within which Business Schools, particularly those in the U.K., operate. The classification identifies mandatory vs. voluntary and prescriptive vs. permissive requirements in relation to the Business and Management curriculum. Three QAA Subject Benchmark Statements relating to Business and Management, the AMBA MBA guidelines, and the EQUIS and AACSB standards are then compared and contrasted with each other. The cognitive and affective learning outcomes associated with business ethics contained in each (...) of these statements are then detailed. The conclusion is that from an international perspective compliance with relevant standards, while requiring due consideration, should be relatively straightforward. From a U.K. perspective, however, the QAA Subject Benchmark Statements provide the most rigorous standards and to meet these will require considerable development on the part of many Business Schools in the U.K. For those academics engaged in this area, however, this represents an opportunity not to be missed. (shrink)

This paper reassesses the domain of the business ethics curriculum and, drawing on recent shifts in the business environment, maps out some suggestions for extending the core ground of the discipline. It starts by assessing the key elements of the dominant English-language business ethics textbooks and identifying the domain as reflected by those publications as 'where the law ends' and 'beyond the legal minimum'. Based on this, the paper identifies potential gaps and new areas for the discipline by drawing on (...) four main aspects. First, it argues that the domain of business ethics requires extensions dependent on the particular geographic region where the subject is taught. A second factor for broadening the scope is the impact of recent scandals, which arguably direct the focus of ethical inquiry towards the nature of the business systems in which individuals and corporations operate. Third, the impact of globalization and its result on growing corporate involvement in regulatory processes is discussed. Fourth and finally, business ethics reaches beyond the traditional constituencies of 'economic stakeholders' as new actors from civil society enter the stage of ethical decision making in business. We conclude by suggesting that a reconsideration of the domain of business ethics, especially in Europe, is timely, but that to do so represents a major challenge to business ethics educators. (shrink)

Recent events have raised concerns about the ethical standards of public and private organisations, with some attention falling on business schools as providers of education and training to managers and senior executives. This paper investigates the nature of, motivation and commitment to, ethics tuition provided by the business schools. Using content analysis of their institutional and home websites, we appraise their corporate identity, level of engagement in socially responsible programmes, degree of social inclusion, and the relationship to their ethics teaching. (...) Based on published research, a schema is developed with corporate identity forming an integral part, to represent the macro-environment, parent institution, the business school and their relationships to ethics education provision. This is validated by our findings. (shrink)

A survey of recent research reveals that there is a growing interest in knowledge regarding the opinions and attitudes toward ethics amongst business school faculty members. Based on an empirical study conducted in Norway we address the following issue: "What do faculty members of the Norwegian Business Schools consider to be their responsibilities in preparing their students for leading positions in public and private organizations?" Moving on to interpreting the results from the survey, we discuss the empirical findings by comparing (...) the data using four different theoretical perspectives; neoclassical economics, strategic management, corporate social responsibility and socio-economics. The implications are highlighted. (shrink)

The current economic crisis, unsustainable growth, and financial scandals invite reflection on the role of universities in professional training, particularly those who have to manage businesses. This study analyzes the main factors that might determine the extent to which Spanish organizational management educators use corporate social responsibility (CSR) or business ethics stand-alone subjects to equip students with alternative views on business. A web content analysis and non-parametric mean comparison statistics of the curricula of undergraduate degrees in all universities in Spain (...) were conducted. The main conclusion of this paper is related to the Bologna effect in Spanish universities. Comparing our results with prior research in this matter, it is demonstrated that the main reason that explains the increase of CSR and ethical education in Spain is the Bologna process and its adaptation to the European Higher Education Area. Also, private universities in Spain are more likely to require an ethics course than public universities. Other factors, such as size, political orientation, or related to CSR chairs are not statistically explanatory of CSR and ethical education. (shrink)

This article identifies an integrated teaching strategy that was originally developed for engineers, the so-called ‘micro-insertion’ approach, as a practical and effective means to teach ethics at business schools. It is argued that instructors can incorporate not only generic or thematic learning objectives for students into this method (i.e., the intended content of what is being taught: in our case, an underlying ethical base for doing business), but also do so via a strategically integrated approach regarding the appropriate mix and (...) timing of these micro-insertions. With this in mind, we propose a qualitative and example-based approach that endeavors to provide a versatile way for business teachers to incorporate ethics into their general business classes. We also present a conceptual and theoretical framework that underpins this method, and we further provide a set of specific examples and a practical table that show how business instructors might integrate ethics-oriented micro-insertions into their teaching. (shrink)