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)

The purpose of this paper is to present the results of a natural experiment involving academic cheating by university students. We explore the relationship of moral judgment to actual behavior, as well as the relationship between the honesty of students self-reports and the extent of cheating. We were able to determine the extent to which students actually cheated on the take-home portion of an accounting exam. The take-home problem was not assigned with the intent of inducing cheating among students. However, (...) the high rate of observed cheating prompted the instructor to return to class and ask the students to provide information on their motivation. The students' responses are the data analyzed in this natural experiment. We found that in a simple regression the relationship between moral judgment scores and cheating behavior was insignificant. However, when we tested whether including Utilizer scores affected the relationship of cheating and moral judgment we found that Utilizer affected the relationship significantly. Finally, we found that moral judgment and honesty were not related, but higher levels of cheating behavior related to less honesty. (shrink)

Arthur Anderson & Co. has made a significant contribution to assist and encourage the teaching of business ethics. They provided assistance initially through workshops and curriculum materials; currently they are using campus coordinators to disseminate information and materials. The curriculum materials can be used by the instructor to assist students in practicing their moral reasoning skills and cover four academic areas: Accounting, Finance, Marketing, and Management. These materials include business ethics video vignettes, suggestions on presentation methods, guidelines for implementing a (...) stakeholders' analysis approach to ethical reasoning, and possible discussion questions. The vignettes present ethical dilemmas that persons may encounter in entry level positions. We have used the vignettes, the accompanying discussion questions, and the suggested stakeholder analysis in class presentations. This paper presents a discussion of the basic concepts associated with cooperative learning, an example of the implementation of cooperative learning techniques using the Arthur Andersen Accounting Ethics Vignettes, and empirical results of the influence of these particular group discussions on the students' ethical responses. We did not attempt to measure whether the individuals' moral levels changed, but whether the group discussions stimulated any changes in the students attitudes toward the particular ethical dilemma they viewed. (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)