This research shows how business students’ disciplinary specializations can affect their sense of personal responsibility by providing rationalizations for moral disengagement. It thereby conceptualizes business students’ disciplinary specializations as a key dimension of the business school responsibility learning environment. Students use four main rationalizations to displace responsibility variously away from their own disciplinary specializations, to claim responsibility as the prerogative of their specialization, and to shiftirresponsibility onto disciplinary out-groups. Yet despite their disciplinary identifications, students largely rationalized that their sense of (...) responsibility was an individual matter that was unlikely to be affected by contextual influences, and they attributedirresponsible behavior to incorrigible ‘bad apples.’ A theoretical model is offered which illustrates these dynamics by combining Bandura’s social cognitive theory with social identity theory. The research is based on secondary data, specifically focus-group interviews conducted with undergraduate students at a major Scandinavian business school in connection with the implementation of the UN Principles for Responsible Management Education (PRME) initiative. The implications for management education include the need to strengthen students’ ‘disciplinary reflexivity,’ and to explicitly address the tension between students’ disciplinary solidarities and their faith in their own individual moral infallibility. (shrink)

The attention being paid to ethics education in accounting has been increasing, especially after the corporate accounting scandals at the turn of the century. This paper provides a comprehensive overview of the existing research in the field of ethics education in accounting. To synthesize past research, a bibliometric analysis that references 134 primary studies is performed and three bibliometric methods are applied. First, we visualize the historical evolution of ethics education in accounting research through historiography. Second, we use bibliographic coupling (...) to identify clusters of ethics education in accounting research before, during, and after major corporate scandals. Third, we perform a co-word analysis to connect the identified patterns into a map of a contextual space. The results reveal, in each decade, not only an increasing academic focus on this field of research, but also an increasing number of different research clusters. While the clusters Factors affecting moral judgement, Perception of ethics, and Lack of ethics topics in the last research period develop further from the respective clusters in the previous periods, Accounting beyond technical skills, Integration of ethics in accounting education, Use of developed ethics frameworks, and Professional values on the contrary develop anew in the last decade, as a consequence of a growing demand for teaching ethics. Overall, the paper presents the development patterns of ethics education in accounting research and sets up a research agenda that encourages future research. (shrink)

Numerous authors indicate that the influence of academic education extends beyond the growth of specialized knowledge gained by the graduates. Scholars are trying to identify and examine the potential impact of higher learning on students’ attitudes and choices. One of the dimensions considered by the researchers is the effect of university training on students’ moral choices. Our paper attempts to identify differences between the students’ declared moral choices and their majors (fields of studies). Working with a sample of university students (...) of Economics and Sociology (N = 181), and using three variants of the Trolley Problem, the subjects’ responses are used to identify the similarities and differences between their choices. The participants were asked to respond to three hypothetical situations regarding a runaway trolley. Their decision in the first scenario could save a person’s life or let her be run over by the trolley. In the second scenario, their decision could either let one person die and save five lives or save one life and let five people be killed. These two scenarios required pulling a lever to switch the trolley from one track to another. The third scenario requires pushing an obese person in front of the runaway trolley to stop it from killing five persons. As expected, we found a significant difference between the two groups (the economists and the sociologists) in the case of our third scenario, however, we found no evidence supporting the indoctrination hypothesis. We conclude that the existing differences between the choices made by the future economists and sociologists may support the preselection hypothesis. (shrink)

Business schools, and universities providing business education, from across the globe have increasingly engaged in responsible management education (RME), that is in embedding social, environmental and ethical topics in their teaching and research. However, we still do not fully understand the institutional pressures that have led to the adoption of RME, in particular concerning under-researched regions like Central and Eastern Europe (CEE). Hence, we undertook what is to our knowledge the most comprehensive study into the adoption of RME in CEE (...) to date (including 13 countries: Belarus, Bulgaria, Croatia, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland, Romania, Russia, Slovenia and Ukraine). We find that, with regard to RME, isomorphic pressures seem to shape teaching and research in different ways, which suggests that the idea of a holistic approach to RME, promoted by, for example, the Principles of Responsible Management Education (PRME), needs to be revisited; rather, different trajectories of organizational engagement may emerge for each principle. As a contribution to institutional theory, we discuss how a highly fragmented organizational field—like RME with its multiple dimensions—impacts on notions of actor centrality, where actors achieve centrality with regard to some dimensions of the field but fail to do so for others. In particular, we found that the European Union holds centrality in the area of RME teaching, but not in RME research. Our findings thus suggest that the concept of field centrality needs further clarification. (shrink)

Economic education is frequently blamed for negatively affecting students’ values and attitudes. Economists are reported as less cooperative, more self-interested, and more prone to free-riding. However, empirical evidence is inconclusive – certain studies support while others gainsay the so-called indoctrination hypothesis. We contribute to the discussion by running a Public Good Game quasi-experiment. Working with economics and non-economics graduates, we compared contributions to the common fund by representatives of both subsamples. Students’ contributions were then juxtaposed against the scores they achieved (...) from the exam items, testing their command of game theory to detect the supposed influence of economic teaching. We hypothesised that holders of a bachelor’s degree in economics and management would contribute less to finance the common good. We also expected that those whose exam scores were higher would donate less to the common fund in the PGG. Contrary to expectations and prior empirical evidence, students holding a bachelor’s degree in economics and management made higher contributions to the common fund than their non-economics counterparts. Also, we found no correlation between the level of donations and exam scores. We conclude that there are no grounds for considering economic teaching as promoting uncooperativeness and exerting the supposed harmful influence on students’ character. We claim that economic departments provide education rather than indoctrination. (shrink)