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  1. Students’ perception of CSR and its influence on business performance. A multiple mediation analysis.Enrique Claver-Cortés, Bartolomé Marco-Lajara, Mercedes Úbeda-García, Francisco García-Lillo, Laura Rienda-García, Patrocinio Carmen Zaragoza-Sáez, Rosario Andreu-Guerrero, Encarnación Manresa-Marhuenda, Pedro Seva-Larrosa, Lorena Ruiz-Fernández, Eduardo Sánchez-García & Esther Poveda-Pareja - 2020 - Business Ethics 29 (4):722-736.
    Firm managers play an important role in the implementation of corporate social responsibility (CSR) actions. Education is emerging as the key factor in developing a sense of moral responsibility amongst the business students who will eventually become company managers and decision makers. The aim of this research is, thus, twofold. First, to analyze the existence of a direct positive correlation between university students’ perception of CSR and its impact on business performance; and second, to examine the extent to which two (...)
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  • The Value of Open Deliberation in Clinical Ethics, and the Role of Parents’ Reasons in the Zone of Parental Discretion.Rosalind McDougall, Clare Delany & Lynn Gillam - 2018 - American Journal of Bioethics 18 (8):47-49.
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  • Prize essay: Ethical infractions: ethical issues in the cinematic screenplay of the feature films The Insider and Roger & Me.Catherine Barlow - 2005 - Business Ethics, the Environment and Responsibility 14 (1):77-82.
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  • Online Auction Fraud: Ethical Perspective.Alex Nikitkov & Darlene Bay - 2008 - Journal of Business Ethics 79 (3):235-244.
    Internet fraud is an issue that increasingly concerns regulators, consumers, firms, and business ethics researchers. In this article, we examine one common form of internet fraud, the practice of shill bidding (when a seller in an auction enters a bid on his or her own item). The significant incidence of shill bidding on eBay (in spite of the fact that it is illegal just as it is in live auctions) exemplifies the current ineffectiveness of regulatory means as well as the (...)
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  • Shaping Ethical Perceptions: An Empirical Assessment of the Influence of Business Education, Culture, and Demographic Factors.Yvette P. Lopez, Paula L. Rechner & Julie B. Olson-Buchanan - 2005 - Journal of Business Ethics 60 (4):341-358.
    Recent events at Enron, K-Mart, Adelphia, and Tyson would seem to suggest that managers are still experiencing ethical lapses. These lapses are somewhat surprising and disappointing given the heightened focus on ethical considerations within business contexts during the past decade. This study is designed, therefore, to increase our understanding of the forces that shape ethical perceptions by considering the effects of business school education as well as a number of other individual-level factors (such as intra-national culture, area of specialization within (...)
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  • (1 other version)Intra‐firm transfer of best practices in moral reasoning: a conceptual framework.Subodh Kulkarni & Nagarajan Ramamoorthy - 2013 - Business Ethics: A European Review 23 (1):15-33.
    In this paper, we develop a conceptual framework of the intra-firm transfer of best practices in moral reasoning by integrating three streams of literature: internal knowledge transfer in strategic management, moral reasoning and epistemology in philosophy and business ethics, and leader–member exchange in human resource management. We propose that characteristics of moral reasoning (nature of moral knowledge, tacitness of moral reasoning and causal ambiguity), source characteristics (moral development of leaders), target characteristics (integrity capacity and moral development of subordinates), leader–member exchange (...)
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  • Students' and faculty members' perceptions of the importance of business ethics and accounting ethics education: Is there an expectations gap? [REVIEW]Nell Adkins & Robin R. Radtke - 2004 - Journal of Business Ethics 51 (3):279-300.
    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 (...)
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  • Improving Ethics: Extending the Theory of Planned Behavior to Include Moral Disengagement.Ervin L. Black, F. Greg Burton & Joshua K. Cieslewicz - 2022 - Journal of Business Ethics 181 (4):945-978.
    We extend the Theory of Planned Behavior (TPB) for ethics in the workplace. Using a path modeling methodology, we find evidence that, for ethics, moral disengagement is an antecedent to the TPB predictors of attitude, subjective norms, and perceived behavioral control (PBC). We show that the TPB predictors mediate the influence moral disengagement has on ethical behavioral intentions. Thus, to improve ethical behavior, reducing moral disengagement is critical. We find support for including both types of PBC (self-efficacy and locus of (...)
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  • Ethics and HRM: Theoretical and Conceptual Analysis: An Alternative Approach to Ethical HRM Through the Discourse and Lived Experiences of HR Professionals.Nadia de Gama, Steve McKenna & Amanda Peticca-Harris - 2012 - Journal of Business Ethics 111 (1):97-108.
    Despite the ongoing consideration of the ethical nature of human resource management (HRM), little research has been conducted on how morality and ethics are represented in the discourse, activities and lived experiences of human resource (HR) professionals. In this paper, we connect the thinking and lived experiences of HR professionals to an alternative ethics, rooted in the work of Bauman (Modernity and the Holocaust, Polity Press, Cambridge, 1989; Theory, Culture and Society 7:5-38, 1990; Postmodern Ethics, Blackwell, Oxford, 1991; Approaches to (...)
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  • Ethical Complexity and Precaution When Parents and Doctors Disagree About Treatment.Marnie Manning & Dominic Wilkinson - 2018 - American Journal of Bioethics 18 (8):49-55.
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  • Business Ethics in the Curriculum: Integrating Ethics through Work Experience.Mary Hartog & Philip Frame - 2004 - Journal of Business Ethics 54 (4):399-409.
    In this paper we seek to make the case for a teaching and learning strategy that integrates business ethics in the curriculum, whilst not precluding a disciplines based approach to this subject. We do this in the context of specific work experience modules at undergraduate level which are offered by Middlesex University Business School, part of a modern university based in North West London. We firstly outline our educative values and then the modules that form the basis of our research. (...)
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  • Terminology Matters: A Critical Exploration of Corporate Social Responsibility Terms. [REVIEW]Denise Baden & Ian A. Harwood - 2013 - Journal of Business Ethics 116 (3):615-627.
    The purpose of this paper is to highlight the importance and impact of terminology used to describe corporate social responsibility (CSR). Through a review of key literature and concepts, we uncover how the economic business case has become the dominant driver behind CSR action. With reference to the literature on semiotics, connotative meaning and social marketing we explore how the terminology itself may have facilitated this co-opting of an ethical concept by economic interests. The broader issue of moral muteness and (...)
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  • Measuring the ethical propensities of accounting students: Mach IV versus DIT. [REVIEW]Kelly Richmond Pope - 2005 - Journal of Academic Ethics 3 (2-4):89-111.
    This study responds to Bay and Greenberg's (Bay, D.D. and Greenberg, R.R. (2001). The relationship of the DIT and behavior: A replication. Issues in Accounting Education 10(3): 367–380) call to investigate alternative psychometric instruments to measure ethical behavior other than the heavily relied upon Defining Issues Test. The Mach IV scale (Christie, 1970) has been cited in more than 500 published psychological studies; however, it has not been used extensively in the accounting ethics research. This study provides some preliminary evidence (...)
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  • (2 other versions)Editorial introduction.Campbell Jones - 2007 - Business Ethics, the Environment and Responsibility 16 (3):196–202.
    This special issue contains papers first presented at a conference that was held 14–16 May 2008 at the Centre for Philosophy and Political Economy at the University of Leicester. Each of the papers takes up ideas from the works of Jacques Derrida and seeks to apply these to questions of business, ethics and business ethics. The papers take up quite different parts of Derrida's works, from his work on the animal, narrative and story, the violence of codification and the limits (...)
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  • Managerial Control of Employees’ Intercorporeality and the Production of Unethical Relations.Géraldine Paring & Stéphan Pezé - 2022 - Journal of Business Ethics 180 (2):393-406.
    This paper aims to contribute to intercorporeal ethics studies by enlarging their political understanding. Intercorporeal ethics revolve around the idea that, within organizations, our embodied interaction with each other is a conduit to enact genuine ethical relations of autonomy, mutual recognition, respect, care and responsibility. However, how intercorporeality can also be a means for organizations to shape and control their members’ ethical relationships in pursuit of corporate interests remains to be examined. We explore this political perspective on intercorporeality by combining (...)
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  • Ethical Sensitivity: State of Knowledge and Needs for Further Research.Kathryn Weaver - 2007 - Nursing Ethics 14 (2):141-155.
    Ethical sensitivity was introduced to caring science to describe the first component of decision making in professional practice; that is, recognizing and interpreting the ethical dimension of a care situation. It has since been conceptualized in various ways by scholars of professional disciplines. While all have agreed that ethical sensitivity is vital to practice, there has been no consensus regarding its definition, its characteristics, the conditions needed for it to occur, or the outcomes to professionals and society. The purpose of (...)
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  • Developing Ethical Sensitivity in Future Accounting Practitioners: The Case of a Dialogic Learning for Final-Year Undergraduates.Janie Bérubé & Yves Gendron - 2021 - Journal of Business Ethics 183 (3):763-781.
    For many years questions have been posed about the way ethics is taught in accounting education. The teaching of ethics is often criticized for emphasizing the legal dimension to the detriment of the moral one, among other reasons. This case study focuses on an accounting course intended to develop and stimulate students’ critical thinking on accounting and its role in daily life. The investigation is based on an empirical study that took place in the 2015–2016 academic year, when the first (...)
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  • The Impact of Ethics Education on Reporting Behavior.Brian W. Mayhew & Pamela R. Murphy - 2009 - Journal of Business Ethics 86 (3):397-416.
    We examine the impact of an ethics education program on reporting behavior using two groups of students: fourth year Masters of Accounting students who just completed a newly instituted ethics education program, and fifth year students in the same program who did not receive the ethics program. In an experiment providing both the opportunity and motivation to misreport for more money, we design two social condition treatments – anonymity and public disclosure – to examine whether or to what extent ethical (...)
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  • Role Morality in the Accounting Profession – How do we Compare to Physicians and Attorneys?Robin R. Radtke - 2008 - Journal of Business Ethics 79 (3):279-297.
    Role morality can be defined as “claim(ing) a moral permission to harm others in ways that, if not for the role, would be wrong” (A. Applbaum: 1999, Ethics for Adversaries: The Morality of Roles in Public and Professional Life (Princeton University Press, Princeton, NJ) p. 3). Adversarial situations resulting in role morality occur most frequently in the fields of law, business, and government. Within the realm of accounting, professional obligations may place the accountant in a situation where he/she is susceptible (...)
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  • The Impact of an “Ethics Across the Curriculum” Initiative on the Cognitive Moral Development of Business School Undergraduates.Pedro F. Pellet - 2005 - Teaching Ethics 5 (2):31-72.
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  • After Andersen: An Experience of Integrating Ethics into Undergraduate Accountancy Education.David Molyneaux - 2004 - Journal of Business Ethics 54 (4):385-398.
    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 (...)
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  • Ethics and HRM: Theoretical and Conceptual Analysis. [REVIEW]Nadia Gama, Steve McKenna & Amanda Peticca-Harris - 2012 - Journal of Business Ethics 111 (1):97-108.
    Despite the ongoing consideration of the ethical nature of human resource management (HRM), little research has been conducted on how morality and ethics are represented in the discourse, activities and lived experiences of human resource (HR) professionals. In this paper, we connect the thinking and lived experiences of HR professionals to an alternative ethics, rooted in the work of Bauman (Modernity and the Holocaust, Polity Press, Cambridge, 1989; Theory, Culture and Society 7:5–38, 1990; Postmodern Ethics, Blackwell, Oxford, 1991; Approaches to (...)
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  • Exploring the role of self-awareness, self-integrity, self-regulation, and ethics education in the student’s ethics compliance: evidence from Indonesia.Blasius Erik Sibarani - 2024 - International Journal of Ethics Education 9 (2):283-305.
    This study aims to investigate the influence of self-awareness on students’ ethical compliance, examine the impact of self-integrity on students’ ethical compliance, explore the effect of self-regulation on students’ ethical compliance, and analyze the influence of ethics education on students’ ethical compliance. Additionally, the research investigates whether ethics education taught in schools or universities has a greater impact compared to an individual’s personality on students’ ethical compliance. The population in this study comprises students in Indonesia. Data collection involves distributing questionnaires (...)
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  • Making a Difference with a Discrete Course on Accounting Ethics.Steven Dellaportas - 2006 - Journal of Business Ethics 65 (4):391-404.
    Calls for the expansion of ethics education in the business and accounting curricula have resulted in a variety of interventions including additional material on ethical cases, the code of conduct, and the development of new courses devoted to ethical development [Lampe, J.: 1996]. The issue of whether ethics should be taught has been addressed by many authors [see for example: Hanson, K. O.: 1987; Huss, H. F. and D. M. Patterson: 1993; Jones, T. M.: 1988–1989; Kerr, D. S. and L. (...)
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  • The Impact of CEO Characteristics on Corporate Social Performance.Mikko H. Manner - 2010 - Journal of Business Ethics 93 (S1):53 - 72.
    While there are growing bodies of research examining both the differences between strongly and poorly socially performing firms, and the impact of firm leaders on other strategic outcomes, little has been done in examining the effect of firm leaders on corporate social performance (CSP). This study directly addresses this issue by using upper echelon theory, and the KLD Research Analytics CSP ratings, to show that observable CEO characteristics predict differences in CSP between firms, even when firm and industry characteristics are (...)
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  • A Social Cognitive Perspective on the Relationships Between Ethics Education, Moral Attentiveness, and PRESOR.Kurt Wurthmann - 2013 - Journal of Business Ethics 114 (1):131-153.
    This research examines the relationships between education in business ethics, Reynolds’s (J Appl Psychol 93:1027–1041, 2008) “moral attentiveness” construct, or the extent to which individuals chronically perceive and reflect on morality and moral elements in their experiences, and Singhapakdi et al.’s (J Bus Ethics 15:1131–1140, 1996) measure of perceptions of the role of ethics and social responsibility (PRESOR). Education in business ethics was found to be positively associated with the two identified factors of moral attentiveness, “reflective” and “perceptual” moral attentiveness, (...)
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  • Learning from Greek Philosophers: The Foundations and Structural Conditions of Ethical Training in Business Schools.Sandrine Frémeaux, Grant Michelson & Christine Noël-Lemaitre - 2018 - Journal of Business Ethics 153 (1):231-243.
    There is an extensive body of work that has previously examined the teaching of ethics in business schools whereby it is hoped that the values and behaviours of students might be provoked to show positive and enduring change. Rather than dealing with the content issues of particular business ethics courses per se, this article explores the philosophical foundations and the structural conditions for developing ethical training programs in business schools. It is informed by historical analysis, specifically, an examination of Platonic (...)
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  • Effect of Business Education on Women and Men Students’ Attitudes on Corporate Responsibility in Society.Anna-Maija Lämsä, Meri Vehkaperä, Tuomas Puttonen & Hanna-Leena Pesonen - 2008 - Journal of Business Ethics 82 (1):45-58.
    This article describes a survey among Finnish business students to find answers to the following questions: How do business students define a well-run company? What are their attitudes on the responsibilities of business in society? Do the attitudes of women students differ from those of men? What is the influence of business education on these attitudes? Our sample comprised 217 students pursuing a master's degree in business studies at two Finnish universities. The results show that, as a whole, students valued (...)
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  • Comparative Perspectives on the Ethical Orientations of Human Resources, Marketing and Finance Functional Managers.Eleanor O’Higgins & Bairbre Kelleher - 2005 - Journal of Business Ethics 56 (3):275-288.
    The human resources profession emphasizes the personal and interpersonal aspects of work, that make it conscious of complex ethical issues in relationships in the workplace, while finance specialists are conversant with routine compliance with regulations. Marketing professionals are under pressure to produce revenue results. Thus, this research hypothesized that human resources managers would be more disapproving of unethical conduct than both finance and marketing functional managers, and that finance managers would be more disapproving than marketing managers. When asked to evaluate (...)
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  • Mapping Ethics Education in Accounting Research: A Bibliometric Analysis.Tamara Poje & Maja Zaman Groff - 2022 - Journal of Business Ethics 179 (2):451-472.
    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 (...)
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