In this paper, we explore whether the ethical positions of students are firmly entrenched when they enter college, or do they change due to maturity, experience to ethical discussions in coursework, work experience, or a combination of factors. This study compared the ethical attitudes of freshmen and junior accounting majors, and graduate MBA students when confronted with two ethical dilemmas. Undergraduates were found to be more justice oriented than their MBA counterparts, who were more utilitarian in their ethical approach. While (...) males tended to be more utilitarian, they were also more tentative and neutral in their responses. Females expressed more definite ethical positions than males when assessing specific ethical behaviors. Prior exposure to ethics via coursework or employment did not significantly affect ethical attitudes. (shrink)

In an effort to build on the current knowledge of ethical behaviour in Asia this paper proposes to replicate existing ethical research and to investigate specific questions relating to intra-cultural differences in Hong Kong. Four major conclusions were derived from this descriptive empirical study. A statistically significant correlation exists between age and ethical beliefs, with older employees less likely to express agreement to an unethical action than younger employees. In contrast to many previous studies no statistically significant differences in ethical (...) beliefs were found in relation to gender, level in the organisation, company size, and whether the respondent worked in a multinational or local company. Significant differences in responses to ethical dilemmas were identified between local and expatriate personnel with expatriate respondents indicating a lower level of agreement to unethical actions. For local respondents, of Hong Kong origin, there was no significant correlation between level of education, religiosity, years of business experience, functional origin and their ethical responses. (shrink)

Results of a study investigating the relation between personality traits and ethical-orientation indicate sex is not an good predictor for differences in Machiavellian-, Type A personality- or ethical-orientation. Intelligence is found to be positively associated with Machiavellian- and Type A personality-orientation but negatively associated with ethical-orientation. Machiavellians tend to have Type A personalities, but tend to be less ethically-oriented than Nonmachiavellians. Type A personalities are more ethically-orientated than Type B personalities.

This paper, Study II, is the second in a series of papers investigating the relative importance of social responsibility criteria in determining organizational effectiveness, using student samples. A revised version of the Organizational Effectiveness Menu was used as a questionnaire with a sample of 182 senior undergraduate and the MBA students from three universities. Each respondent was asked to rate the importance of the criteria from a manager's perspective. The results support the earlier findings that students responding as managers rate (...) social responsibility criteria, individually and collectively, among the least important of the potential determinants of organizational effectiveness. (shrink)

This study employs a pretest-posttest experimental design to extend recent research pertaining to the effects of teaching business ethics material. Results on a variety of perceptual and attitudinal measures are compared across three groups of students — one which discussed the ethicality of brief business situations (the business scenario discussion approach), one which was given a more philosophically oriented lecture (the philosophical lecture approach), and a third group which received no specific lecture or discussion pertaining to business ethics. Results showed (...) some significant differences across the three groups and demonstrated that for a single lecture, the method used to teach ethics can differentially impact ethical attitudes and perceptions. Various demographic and background variables did not moderate the relationship between the teaching method and the dependent variables, but the sex of the student was strongly associated with the ethical attitude and perception measures. (shrink)

Recent ethical breeches by corporate governorsat the highest levels have called into questionwhether ethical attitudes have changed sincethe Corporate Raider scandals of the mid-1980s. We exploit a unique opportunity to follow-up ona previous investigation of college students inthe mid-1980s to analyze this question. Usinga similar survey instrument, we find thatstudents surveyed in 2001 are significantlyless accepting of the ethically questionablesituations in seven of 15 scenarios and moreaccepting in only one. Seven scenarios showedno significant change. We conclude that,overall, ethical attitudes of (...) students in 2001appear to have become higher over time. To theextent that current students are futurebusiness leaders, we find these results to beencouraging for the long term. (shrink)

Recent highly publicized ethical breaches including those at Enron and WorldCom have focused attention on ethical behavior within the accounting profession. At the heart of the debate is whether ethical attitudes of accountants are to blame. Using a nationally representative sample of accounting practitioners and a multidisciplinary student sample at two Southern United States universities, we compare sample responses to 25 ethically charged vignettes to test whether they differ. Overall, we find no significant difference - even for a specific "accounting (...) tricks" vignette, which resembles the Enron and WorldCom situations. We do find, however, that the practitioners were more accepting of vignettes that involved physical harm to individuals and those that were legal. We postulate that accounting practitioners may apply a legalistic framework to their assessment of the acceptability of each vignette. Focusing on an "accounting tricks" vignette, we also find no significant difference between auditors and institutional practitioners compared to all other types of accountants in the sample. We conclude that ethical attitudes of accounting practitioners do not differ significantly by specialty area. (shrink)

This study investigates specific behavioral perceptual differences of ethics between practitioners and students enrolled in sales classes. Respondents were asked to indicate their beliefs to issues related to ethics in sales. A highly significant difference was found between mean responses of students and sales personnel. Managers indicated a greater concern for ethical behavior and less attention to sales than did the students. Students indicated a strong desire for success regardless of ethical constraints violated.

The purpose of this study is to determine the relative frequency of course offerings on social issues and business ethics in American business schools. Specifically, a random sample of the curricula of 119 American business schools were analyzed in order to gauge the importance given to coursework on ethics and social issues. The findings indicated that the incidence of such courses was generally low in American business curricula, particularly at the graduate level. These findings are discussed in light of the (...) current concern for more responsible corporate behavior. (shrink)

The management literature is replete with studies on business ethics. Unfortunately, most of these studies have dealt exclusively with ethics in large businesses. Although a handful of studies can be found on small business ethics, none has paid attention to the issue of ethics in small minority businesses. Similarly, several studies on ethics have utilized the Wood et al. (1988) 16-vignette ethics scale, although reliability and validity issues associated with the scale have never been fully addressed. In this study, a (...) purification (via content analysis) of the above mentioned scale was performed. Three reliable factors were extracted from the purified scale. They were used to investigate the ethics in small minority businesses. The study found an association between business ethics and demographic and company-related variables. In the case of age of respondents, findings ran counter the usual relationship of age being positively related to ethical attitudes. The implications of these findings are also discussed. (shrink)

The main objective of this paper is to assess the attitude of a group of Malaysian business students towards business ethics. The survey results indicate that the respondents in general are of the opinion that the businesses in Malaysia consider ethics as secondary. A greater emphasis on ethical values in the business curricular has been strongly supported by the respondents. Moreover, the majority of the respondents believe that moral/ethical education and top management attitudes are the most important factors influencing ethical (...) standards in business practices. (shrink)

Employees often experience ethical dilemmas throughout their service in an organization. This study utilized a multilevel standpoint to address employees’ differences in ethical reasoning. Hierarchical linear modeling was used to analyze responses from 40,485 full‐time employees across 54 countries. Drawing from Durkheim's concepts of the homo duplex, socialization process, and social conditions, this study found a positive relationship between employees’ income level and unethical reasoning. Furthermore, the results indicate that modern social regulation, technological advancement, economic development, and economic change moderate (...) the relationship between income and ethical judgment. The study findings contribute to the Durkheimian model by validating the effects of individual‐ and country‐level factors on employees’ ethicality. Considering that the results contradict Durkheim's initial propositions, another concept and theory are proposed, which may complement Durkheim's arguments. Practical implications for organizations and society are further discussed to reinforce employees’ ethics. (shrink)

Previous research has shown that cognitive style impacts several areas of human behavior of interest to marketers. This article reports the results of an exploratory study testing the proposition that cognitive style can influence one's perceptions of what is and is not a matter of ethics. The findings indicate that cognitive style can play a role in one's perceptions of ethics, and may help further our understanding of the factors that bear on ethical points of view.

Trade secret theft is a problem that almost all organizations face. The greatest threat is employee mobility and potential unethical post-employment behavior. This study investigates the role of individual personality traits in judgments about trade secret misappropriation. Our hypotheses were tested in three studies addressing three different situational contexts: current employees, employees about to be laid off, and students who had quit their job. Relationships were estimated with robust regression. The results show that some personality traits predict judgment about another (...) person's trade secret misappropriation, and that the situational context in which individuals formulate their ethical judgment moderates the impact of personality traits on ethical judgment. (shrink)

Recent high-profile corporate scandals are reminiscent of the corporate raider scandals of the 1980s, suggesting that ethical scandals may occur in waves. This article provides a framework for analysis of this question by suggesting that ethical attitudes may be cyclical about long-term secular trends. We provide some empirical evidence from previously published work for the existence of cycles as well as a potential mechanism for their propagation, namely widespread publicity about a particularly salient event, e.g., Enron. Further, we posit that (...) long-run secular trends would be affected through more deliberate, cognitive means, e.g., instruction in business ethics. We also discuss an important research implication, namely that traditional cross-sectional “book-end” studies surveying ethical attitudes at two different points in time may be unable to disentangle short-run cyclical movements from long-term secular trends. (shrink)

This paper investigates the differences in perceptions between business students and service-sector managers regarding the role that ethics and social responsibility serve in determining organizational effectiveness. An organizational effectiveness instrument containing business ethics and social responsibility items served as a questionnaire for a sample of 151 senior business undergraduates and 53 service-sector managers. The results indicated that while students acting as managers rate some social responsibility issues as more important than do managers, they also rate ethical conduct and a few (...) dimensions of social responsibility lower than do managers. The findings have direct implications for both business practitioners and educators. (shrink)

This paper investigates the relative importance of social responsibility criteria in determining organizational effectiveness. The organizational effectiveness menu was used as a questionnaire with a sample of 151 senior undergraduates. Each respondent was asked to rate the importance of the criteria from three constituent perspectives within a service organization: (1) as a manager, (2) as an investor, (3) as an employee. Later, a subsample of students (n=61) responded to the same questionnaire acting as a manager in an assigned case study. (...) The results indicated that students acting as managers, investors, or employees rate social responsibility criteria among the least important of the determinants of organizational effectiveness. Moreover, while specific situations may call for changes in the relative importance of these criteria, social responsibility criteria were not viewed, generally, as the most important determinants of organizational effectiveness. (shrink)

In the present study business managers in Kabi Pharmacia Company were trained in the use of the autonomous method in their decision-making about solving real life business ethics problems. According to the psychological theories of Piaget, Vygotsky, and Kohlberg, it is possible to promote the acquisition of the autonomous ethical skill by instruction and training. Indeed, participation in a one-day educational programme which focused on the training of the autonomous cognitive ability and not on the transfer of moral content, was (...) sufficient to provide a shift in the mode of decision-making about business ethics problems towards the autonomous ethical function. This change was still stable one month later. A test was constructed by items representing current business ethics conflicts in order to assess ethical function. (shrink)

This study investigates the reactions of 561 MBA students to ethical marketing dilemmas. An analysis is conducted across time to determine how MBA students' attitudes about ethical marketing issues have been changing over the course of the 1980s. The findings show some support for the notion that MBA students in the late 1980s are somewhat less likely to use moral idealism when resolving an ethical dilemma and more likely to justify the decision in terms of its outcomes as compared with (...) their counterparts at the start of the decade. (shrink)

Education in business ethics focuses mainly on the improvement of ethical awareness, on philosophical issues, or on the transfer of moral content. However, serious problems with the effectiveness of these methods have been reported. In line with the psychological theories of Piaget, Vygotsky and Kohlberg, and in order to avoid the above problems, the educational effort in the present study was concentrated on the stimulation of development of the underlying autonomous cognitive ability to solve moral problems. Adults were trained to (...) solve business ethics problems according to the autonomous function. The problems were presented in the form of moral conflicts introduced by hypothetical stories. The results showed that simple instructions were sufficient to promote a significant shift in the subjects'' mode of solving the problems towards the autonomous moral function. Both the educational method and the test device are promising. Issues concerning the scoring instrument as well as questions about the transfer and application of the cognitive skill in real situations are discussed. (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)

Due in part to a growing realization of the importance of the role that retailing plays in the marketing channel, and to the increasing numbers of college graduates being employed by retailers, growing attention is being placed on business students'' ethical perceptions of retailing practices. This study continues this focus by examining the ethical perceptions of collegiate business students attending two different universities which likely represent two different microcultures — conservative evangelical Protestant and secular.The results suggest that ethical perceptions may (...) vary between the students attending two universities which likely represent differing microcultures. The students attending the conservative evangelical Protestant university appear to possess ethical perceptions which are significantly more ethical than those of students attending the public university. Evidence was observed, therefore, which suggests that ethical perceptions may vary across students from differing microcultures. (shrink)

An examination of the ethical perceptions of business students using Macobby''s head/heart traits and a comparison to earlier studies of managers, accountants, and business students is made. The data were collected at three universities that are similar in size, enrollment and degree programs within the College of Business. Results indicate that present day business students are no less ethically inclined than are their business counterparts in previous eras. In general head traits dominated over heart traits, an indication that business schools (...) continued to do a good job emphasizing and developing analytical skills but a poor job of developing the qualities of the heart that are generally associated with ethical behavior. The implications of these findings are discussed. (shrink)

Fortune 500 non-management employees who work in their company's information systems department were polled via a mail survey; of 191 surveys sent (one to a company), 123 (64%) were returned. Virtually all respondents (97%) indicated that management should define ethical computer use for employees. A majority of respondents (60%) reported that the method management uses to do this should be some form of consensus building. Almost two thirds of respondents (63%) reported that the definition of ethical computer use was well (...) known in their organization. Finally, over half of the respondents (55%) had no personal knowledge that computer abuse occurred in their organization – a surprisingly favorable finding. Of responses indicating knowledge of computer abuse, only about a quarter (26%) indicated direct evidence of the problem. (shrink)