Information Technology is a new tool in education that continually changes and offers new opportunities for teaching and learning. In general, the effects of IT are complex and depend upon people’s decisions about development and use. This study investigates the ethical issues in education in terms of Information Systems students’ attitudes at Saudi universities towards digital piracy. The differences in the ethical decision-making process, ethical awareness, and intention to perform questionable acts is examined. The authors tested for differences in attitudes (...) toward eighteen different questionable actions by using three different factors. The measures of awareness capture the extent to which respondents felt that a particular action was unethical according to each of several ethical criteria. This work explored information technology ethics in several ways. The work analyzed whether information technology use is viewed by individuals as an ethical topic and demographic differences were explored. Significant differences were found in many cases between demographic groups based on ethical issues. These findings can be used to target and address ethical issues and enforcement in information systems curriculum. (shrink)

The moral reasoning capacity of managementstudents in Fiji and in Singapore, twoculturally distinct nations, was examinedusing the Defining Issue Test (DIT). Statistical analyses of the data revealed amarked difference in the reasoning capacity of thetwo groups. In the Fiji sample, religion andrace were found to have a moderating effect onmoral judgment. In the Singapore sample, age,race and religion were found to have asignificant correlation with moral judgment. The data were subjected to paired-samplest-tests using p-score as a dependent variable. The results (...) showed significant differences onthe p-score, recording a comparatively weakerreasoning capacity among the Fiji subjects. Theresults overwhelmingly confirms the assumptionthat culture plays a definite role indetermining one's moral judgment over andabove other variables. The implications offindings for cross-cultural management arediscussed. (shrink)

The present paper compares the ethical perceptions of Americans and Greeks using conjoint analysis. The two samples were presented with 2 scenarios manipulating three factors: gender of the transgressor, organizational status of the transgressor, and the magnitude of the transgression. For each scenario, conventional mean comparisons and conjoint analyses were performed on five ethical measurements. The matrix of means and the relative importances of the American sample were compared with that of the Greek sample. The results showed that Greeks paid (...) more attention to the dollar amount involved and less attention on the organizational status of the transgressor than Americans did. The gender of the transgressor was the least important factor for both samples. The use of relative importance measures derived from conjoint analysis is shown to provide a new dimension in cross-cultural comparisons. (shrink)

This research presents findings from a study of gender-based differences in an ethical decision situation. The study focuses on gender as it relates to situational factors and accounting experience. The primary element of interest is how the gender of the actor (the person described in each vignette) influences the evaluation/assessment of the ethical/unethical decisions. While previous research has provided evidence of ethical differences relating to the gender of the responding subjects, limited evidence has been presented relating to situational issues that (...) may influence assessments of ethical decisions.This research uses four accounting environment vignettes to survey the responses of accountants and accounting students to the ethical/unethical nature of the actions that are taken. In addition, how likely the accountants believe they are to take the same actions is also surveyed. The subjects are a representative sample of practicing accountants in the U.S. and senior/graduate accounting majors at a state university in the southwestern United States. (shrink)

This paper investigates whether gender affects ethically sensitive decisions of a personal or business nature. Data from 51 practicing accountants from both public accounting and private industry suggest that while differences exist between female and male accountants in responses to specific situations, overall responses are quite similar. Statistically significant differences were found for only five of the sixteen ethically sensitive situations. Further, when personal and business situations of a similar nature were paired together, two of the eight differences between personal (...) and business responses were significantly different between females and males. Taken as a whole, the results refute the suggestion that the ethical decision making of organizations may be enhanced as more women enter the business field. (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)

This study presents an empirical investigation of the ethical perceptions of the future managers - Turkish university students majoring in the Business Administration and Industrial Engineering departments of selected public and private Turkish universities - with a special emphasis on gender. The perceptions of the university students pertaining to the business world, the behaviors of employees, and the factors leading to unethical behavior are analyzed. The statistically significant differences reveal that female students have more ethical perceptions about the Turkish business (...) climate, behavior of employees, and the ethicalness of the behavior of the employees in comparison with their male counterparts. (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)

Recent history is replete with scandalous acts and charitable acts within the business community. Unfortunately, scandalous acts seem to occur with greater frequency than charitable acts – at least as reported in the broadcast and print media. An interesting corollary to the incidence of scandalous and charitable acts is the apparent differential involvement of men and women, particularly in scandals. This article explores a possible explanation for the apparent gender differential in involvement in scandals and acts of charity. Drawing on (...) a conceptual framework of three Fundamental Moral Orientations (FMOs) – selfishness, self-fullness, and selflessness – and relevant literature on gender effects, this article explores whether men and women are perceived as differing fundamentally in how they approach moral dilemmas. This phenomenon is examined with a sample of personnel (n = 682) from the hotel industry in Turkey. Results of the study indicate that gender has some effect on the perceived adoption of FMOs, and that these gender effects are generally consistent across age, educational level, and organizational rank categories. Implications of the findings are discussed. (shrink)

Using information collected from a convenience sample of graduate and undergraduate students affiliated with a Midwestern university in the United States, this study determined the extent to which gender is related to consumers’ moral philosophies and ethical intentions. Multivariate and univariate results indicated that women were more inclined than men to utilize both consequence-based and rule-based moral philosophies in questionable consumption situations. In addition, women placed more importance on an overall moral philosophy than did men, and women had higher intentions (...) to behave ethically. The marketing and practical implications of these findings are discussed, and the limitations of the research are presented along with several suggestions for future inquiry, which could advance current understanding of consumer ethics. (shrink)

This study presents an empirical investigation of the ethical perceptions of the future managers - Turkish university students majoring in the Business Administration and Industrial Engineering departments of selected public and private Turkish universities - with a special emphasis on gender. The perceptions of the university students pertaining to the business world, the behaviors of employees, and the factors leading to unethical behavior are analyzed. The statistically significant differences reveal that female students have more ethical perceptions about the Turkish business (...) climate, behavior of employees, and the ethicalness of the behavior of the employees in comparison with their male counterparts. (shrink)

This review summarizes and critiques the empirical ethical decision-making literature from 1996–2003. One hundred and seventy-four articles were published in top business journals during this period. Tables are included that summarize the findings by dependent variable – awareness, judgment, intent, and behavior. We compare this review with past reviews in order to draw conclusions regarding trends in the ethical decision-making literature and to surface directions for future research.

This study was conducted to determine how culture influences the ethical perception of managers. Most studies conducted so far have only stated similarities and differences in ethical perception between cultural or ethnic groups and little attention has been paid towards understanding how cultural values influence the ethnic groups' ethical perception. Moreover, most empirical research in this area has focused on moral judgement, moral decision making and action, with limited empirical work in the area of ethical perception. A total of 22 (...) interviews were conducted and the questionnaire survey yielded 272 managerial responses. Three implications were obtained based on the findings of the study. The first implication is that differences in ethical perception can exist when one culture attributes moral significance to something that another culture does not. The results of the study also suggest that similarities in ethical perception can occur when a situation is viewed as an accepted and institutionalised part of doing business. Finally, the findings of the study also show that the influence of culture on ethical perception varied according to the different types of scenarios. (shrink)

The relationship between gender and ethics has been extensively researched. However, previous studies have assumed that the gender–ethics association is constant; hence, scholars have seldom investigated factors potentially affecting the gender–ethics association. Thus, using managers as the research target, this study examined the relationship between gender and ethics and analyzed the moderating effect of cultural values on the gender–ethics association. The results showed that, compared with female managers, their male counterparts are more willing to justify business-related unethical behaviors such as (...) bribery and tax evasion, and that the gender difference in ethics becomes more pronounced under the cultural dimensions of collectivism, humane orientation, performance orientation, and gender egalitarianism. This study used data obtained through surveying 2,754 managers in 27 nations. (shrink)

This paper sought to test whether student demographics (gender, age, religion, type of degree and number of courses done containing ethics) influenced the likelihood of engaging in unethical business practices. The study involved the use of a questionnaire being administered to a sample of 231 undergraduate students in Barbados. It was found that gender, religiousness, type of degree and number of courses taken containing ethics significantly impacted on the intentions to engage in unethical behaviour. It was also found that the (...) impact of age was not conclusive. The study has several limitations including low generalisability due to the use of a non-probability sampling method, and the possibility of social desirability bias. The study informs educators about the need to integrate ethics into the curriculum as an essential component of professional training for future managers and business people. This study makes an important contribution to the ethics literature on small island developing states, since the study was done in the country of Barbados. (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)

The impact of smaller firm size on corporate social responsibility (CSR) is ambiguous. Some contend that small businesses are socially responsible by nature, while others argue that a smaller firm size imposes barriers on small firms that constrain their ability to take responsible action. This paper critically analyses recent theoretical and empirical contributions on the size–social responsibility relationship among small businesses. More specifically, it reviews the impact of firm size on four antecedents of business behaviour: issue characteristics, personal characteristics, organizational (...) characteristics and context characteristics. It concludes that the small business context does impose barriers on social responsibility taking, but that the impact of the smaller firm size on social responsibility should be nuanced depending on a number of conditions. From a critical analysis of these conditions, opportunities for small businesses and their constituents to overcome the constraining barriers are suggested. (shrink)

Publicly available information indicates that the collapse of the high-profile corporations during the recent past were due to the unethical actions of a number of major players, including high level managers in those corporations. These examples of the ethical misdeeds of corporate actors have influenced accounting professional bodies and academic institutions around the globe to revisit the issue of ethical training of business and accounting students—the corporate managers of tomorrow. However, little is known about the ethical perceptions of business and (...) accounting students, and business academics are finding it challenging to develop and promote ethics-based accounting and business curricula. This study addresses the research gap. It explores the ethical perceptions of accounting and business students in two Australian universities using three paradigms, that is, whether there are differences between regional and metropolitan, male and female, older and younger accounting students with respect to their ethical perceptions. Empirical evidence provided in this study suggests that while there are no differences in ethical perceptions of the regional and metropolitan accounting and business students, female and older students are found to be more ethical compared to male and younger students. (shrink)

This paper reports the results of a survey of ethical attitudes, values, and propensities in public sector employees in Australia. It was expected that demographic variables, personal values, and contextual variables at the individual level, and group- and organisational-level values would predict use of formal codes of ethics and ethical tolerance (tolerance of unethical behaviour). Useable data were received from 500 respondents selected at random across public sector organisations in a single Australian state. Results supported the study hypotheses, but indicated (...) that different mechanisms underlie each of the criterion variables. Use of ethical codes was determined primarily on the basis of a perception that others use the code, while ethical tolerance was determined by personal values. At an applied level, the research highlights the need for orgasnizations to establish a critical mass of code users, so that this operates as a normative influence on others in the organization. (shrink)

The study uses a dataset from Ghana to test for differential features regarding ethical orientation, among students based on eight categorisations. Data was collected by a questionnaire. The respondents were business students within Ghanaian universities and the number of useable responses was 79, out of a possible 100 students contacted, from an online survey. The results are mixed but substantially align with earlier studies except for a few deviations and a synthesis of the literature is used to explain the findings (...) emanating from this study. This study hypothesises new relationships regarding the impact of kinship systems on ethical orientation hence adding to the literature. (shrink)

Corporations have multiple stakeholder groups. One stakeholder group consists of undergraduate business students, who collectively constitute the future leadership of corporations. Given the so-called ethical and legal lapses that have occurred in the early 2000s in such companies as Enron, WorldCom, Arthur Andersen, and Tyco, it is increasingly important to know the ethical perspectives of future business leaders so that their future behavior can be anticipated. This article reports on a survey of nearly 3,000 undergraduate business students from 58 universities (...) and colleges in 32 states regarding certain general ethics-related attitudes and the degree of ethicality these students possess. Survey findings are relatively consistent with those generally reported in the literature—female survey participants are slightly but significantly more ethically inclined than male survey participants, and survey participants who report being very religious are slightly but significantly more ethically inclined than survey participants who are less religious. (shrink)

Several studies have identified entrepreneurship as a key factor in wealth creations in addition to associating certain personality characteristics to its growth. The question is to what extent have these wealth creations performed ethically. The present study is set to explore the cognitive orientation (locus of control, risk taking ability and impression management) and demographic (age and gender) factors that are associated with unethical business. Two hundred and fifty-six owner–managers in the age range of 24 to 68 years participated in (...) the survey study. Male participants accounted for 63.3 per cent, while female participants were 36.7 per cent. The results indicate that risk taking and gender factors were consistently and statistically significant predictors of unethical business across the three groups in this study. The group situation appears to have effect on the individual contribution to unethical business. Implications are drawn from the results, and priorities are established for future research. (shrink)

Most of research on fostering ethical behavior among students has taken place in US and Europe. This paper seeks to provide additional information to both educators and organizations about the ethical perceptions of Iranian students by investigating the effect of gender on students’ ethical behavior. The authors developed and administered a quantitative questionnaire to a sample of 203 individuals currently pursuing accredited degrees at one of the public universities in Iran. Statistical analysis revealed that male students have a significantly less (...) ethical behavior in three factors (selfishness, academic cheating and computer ethics) than female students. While the topic of students’ ethical behavior and its relationship with gender has been extensively studied before, there have been contrasting findings by different researchers. This paper is among the very few first researches conducted among Iranian university students to investigate the effects of gender on students’ ethical behavior under the four categories of violation of school regulations, selfishness, academic cheating, and computer ethics, hence making an important contribution to the ethics literature on the developing countries, since the study was conducted in Iran. (shrink)

An advertising firm''s ethical culture (as defined by the firm''s managerial and peer ethical behaviors) may affect the employees'' comfort levels and ethical behaviors. In this research, scenarios were used to describe advertising firms with various ethical cultures. Respondents'' perceived comfort levels in working for the firms described in the scenarios and the respondents'' behavioral intentions when faced with various advertising situations were assessed. Results of the study indicate that peer ethical behavior exerts a strong influence on the comfort or (...) discomfort level and the ethical behavioral intentions of potential advertising employees. Further, the strong influence exerted by peers seems to transcend the ethical behavior of the manager and carry over to the attitude toward the entire corporate advertising environment. This study provides insights for firms and researchers interested in assessing the impact of an advertising firm''s ethical culture on potential employees. (shrink)

This study examines the effects of individual ethical values and organizational factors on the professional ethics of PR practitioners in Korea by considering a person–situation interactionist model. Individual ethical values are used as individual factors, and organizational factors consist of an organization’s reward and punishment for ethical/unethical behavior, the behavior of peers, and the ethical integrity of the chief ethics officer. The professional ethics of PR practitioners (the dependent variable) are classified into the following three dimensions: professional ethics for the (...) public, the client, and the PR industry. The results indicate that agency practitioners were more likely to be committed to their profession than to their organization, whereas in-house practitioners were more likely to be committed to their organization than to their profession. That is, in-house practitioners showed weak professional commitment, indicating that they perceived themselves as employees, not as PR professionals. Organizational factors such as reward, punishment, and peers’ ethical behavior had considerable influence on the professional ethics of in-house practitioners, whereas they had little influence on agency practitioners. Organizational factors as well as individual ethical values were more likely to influence the professional ethics of in-house practitioners than that of agency practitioners. Thus, to foster in-house practitioners’ professional ethics and commitment, professional associations in the PR industry should make efforts to provide in-house practitioners with more information on the PR industry and more opportunities for interacting and maintaining communication with their colleagues in the industry. (shrink)

While some of the great thinkers (Socrates, Kant) have argued for an absolutist view of ethical behavior, over the past 250 years the relativist view has become ascendant. Following the contingency framework of Ferrell and Gresham (1985) and the issue contingent model of Jones (1991), a model for ethical research is proposed. The key components include the moral agent/transgressor, the issue type and its intensity, and the nature of the victim. In addition, a statistical methodology, namely conjoint analysis, is introduced (...) to investigate the trade-offs inherent in relativistic inquiry. In two ethical scenarios, in each of which three factors were varied, conjoint analysis provided important insight. The individual transgressor factor of gender had minimal impact on observer responses to two scenarios of questionable ethicality. In contrast, both the dollar magnitude of the transgression and the organizational status of the transgressor (salesperson/manager/owner) did affect observer responses. (shrink)

Webmasters are a key moral agent in the issue of privacy. This study attempts to understand the factors underlying their attitudes about privacy based on the theory of moral intensity. Webmasters of high-traffic sites were invited via email to participate in a web-based survey. The results support the application of moral intensity to the domain of privacy and the population of webmasters - both outcomes and social norms have statistically significant main effects on attitudes. The results also suggest a reconfiguration (...) of the dimensions of moral intensity. This is based on the observation that proximity to the organization has a negative main effect on attitudes, and it moderates the relationship between social norms and attitudes. The original theory of moral intensity did not acknowledge the possibility of this moderating role for proximity. These observations have important implications for future research and practice in the areas of privacy, moral intensity, and ethical decision making. (shrink)

The potential for biased responses that occur when researchers interact with their study participants has long been of interest to both academicians and practitioners. Given the sensitive nature of the field, researcher interaction biases are of particular concern for business ethics researchers regardless of their preference for survey, experimental, or qualitative methodology. Whereas some ethics researchers may inadvertently bias data by misrecording or misinterpreting responses, other biases may occur when study participants' responses are systematically influenced by the mere introduction of (...) researchers into the participants' environment. Although substantial empirical research has been conducted on the general topic of researcher interaction biases, none has focused specifically on business ethics research. In order to remedy this lack of empirical substantiation in the field, we review the related literature on researcher interaction biases, present an empirical example of how such biases can influence research results in an experiment assessing reactions to insurance fraud, and discuss the implications for business ethics research. (shrink)