Debate exists as to the timing of student exposure to business ethics modules, and the degree to which business ethics education is integrated throughout business school curricula. The argument for an integrated model of business ethics education is well documented, however, such arguments do not stem from an empirical basis. Much of the debate about when and how business ethics should be taught rests on assumptions regarding the stage of moral awareness of business students. The research reported here adds to (...) this debate by attempting to empirically gauge students'' levels of moral awareness in order to explore the implications for the teaching of business ethics, specifically in terms of presenting the case for the importance of an integrated business ethics curriculum. (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)

This paper builds on a number of ideas concerning the nature, management and representation in case studies, of moral issues and dilemmas as experienced by people in organisations. Drawing on some cases used in teaching business ethics, and utilising a checklist of questions derived from the more general theoretical analysis, suggestions are offered regarding the contributions which such cases can make in developing students' understanding and potential for performative competence in real life situations. The distinction between issues and dilemmas is (...) emphasised, and different types of issue are identified. The status of self-interest as an issue, and as contributory to personal dilemmas, is given particular attention. The paper also addresses the distinction between cognitive and non-cognitive attributes required by individuals if they are to deal with such situations. Within the cognitive category attention is paid to the contribution of ethical and other theory, and to the need for moral imagination and judgement. (shrink)

Social values and beliefs systems are playing an increasingly influential role in shaping the attitudes and behavior of individuals and organizations towards the employment relationship. Many individuals seek a broader meaning in their work that will let them feel that they are contributing to the broader community. For many organizations, a willingness to behave ethically and assume responsibility for social and environmental consequences of their activities has become essential to maintaining their 'license to operate.' The appearance of these trends in (...) individual and organizational behavior towards outcomes that are more explicitly congruent with ethical and social values has significant implications for understanding the psychological contracts being created today. In this paper, we examine issues associated with the psychological contract and ethical standards of behavior, focusing on both the individual and organizational levels. (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 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)