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)

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)

In recent years, and in close connection with a number of well-known financial malpractice cases, public debate on business ethics has intensified worldwide, and particularly in ethics-unfriendly environments, such as Spain, with many recent fraud and corruption scandals. In the context of growing consensus on the need of balancing social prosperity and business profits, concern is increasing for introducing business ethics in higher education curricula. The purpose is to improve ethical behaviour of future business people, and of accounting professionals in (...) particular. In this study, from a sample of 551 business students at a Spanish university, the importance of accounting ethics is investigated. The aim of this paper is twofold. First, we attempt to examine students’ overall perceptions of business ethics in unfriendly environments and, specifically, their views on the importance and goals of accounting ethics education. Second, we intend to investigate whether potential differences in such perceptions depend on previous business ethics courses taken, gender, and age of students. Our results show that those students who have previously taken an ethics course are especially prone to considering that accounting education should include ethical considerations, and show greater interest in further introducing this subject in their curricula. These facts should encourage universities offering business degrees in ethics-unfriendly environments to extend the implementation of ethics courses in their curricula. Besides, significant differences in students’ perceptions on the importance of accounting ethics are found depending on their gender and age. In line with previous research findings, female and older students show more ethical inclinations than, respectively, male and younger students. Thus, ethics-unfriendly environments can be treated as contexts where general trends on students’ ethical attitudes are also clearly visible. This fact, together with the evidenced impact of ethics courses on students’ ethical inclinations, places ethics-unfriendly environments as crucial research settings for further inquiring into the nuances that help explain students’ attitudes towards accounting ethics and the role of ethics courses in business degree curricula. (shrink)

The article briefly reviews the external pressures for teaching business ethics. It then summarizes why teaching business ethics across the curriculum is essentially a necessity in the current environment. This leads to a discussion of six commonly adopted elements used when seeking to improve a business ethics curriculum. The case study uses these six elements to provide insights into contemporary challenges facing many business schools. The particular contribution of this article is in the area of methods to assess the status (...) of the curriculum. The case study provides details about a faculty survey used as a compelling tool to kick-start a business ethics curriculum upgrade, not only based on the information that it yields, but the potent opportunity for conversation and collaboration. The conclusion summarizes the contemporary challenges and opportunities that business schools face. The instrument itself is in the appendix. (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 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)

Business Ethics: A European Review, EarlyView.

Applied Business Ethics is a core module for business undergraduate students in an internationalised university business degree programme from the United Kingdom taught at a Private Higher Education Institution in Singapore. Students, who are working adults undertaking this part-time degree, are assessed purely on the application of theoretical knowledge through essays that show evidence of their ability to apply theory in workplace ethical dilemmas. This pilot study explores the utility of the module in terms of use and exchange value. It (...) was conducted in two phases as an empirical qualitative research. First, an email survey was sent to students, who had already graduated, to gather impressions of the module using open-ended questions. Based on the responses, semi-structured interviews of a purposive sample of four students were carried out to unearth insights on use and exchange value of the module through their stories. The study suggests that a key determinant of use value is workplace utility of the knowledge that has been gained. Over time, consistent derivation of use value translates to exchange value as long-term behaviour changes in the individual create positive workplace outcomes. The study also recognised the powerful influence of organisational culture in determining whether ethical thinking translates into ethical action, which also has a direct bearing on perceptions of use and exchange value. The findings of this study provide an insight to the understanding of the motivations of working adults attending the Applied Business Ethics module on a part-time basis. Having this understanding, it will be possible to further structure the module, in terms of positioning, delivery and assessment, to enable these students to become better managers when dealing with real-world workplace ethical issues. (shrink)