After a brief review of the ethical judgment research, the Potter Box, a four‐step ethical judgment tool used primarily in media ethics, is introduced. The paper proposes that the Potter Box's usefulness for evaluating ethical dilemmas could be improved by re‐sequencing the steps, by incorporating philosophical intuitionism as a mechanism for structuring its inherent pluralism and by adding a post‐decision, pre‐action reflective step. The resulting modified Potter Box has five steps – analyze the situation, identify stakeholders, specify duties, weigh obligations (...) and check for universalizability – and should provide a useful structure for analyzing difficult ethical dilemmas and for creating transparency in the judgment process that accommodates improved discussion. (shrink)

This paper discusses the philosophical argument and the application of the Triple Font Theory for moral evaluation of human acts and attempts to integrate the conceptual components of major moral theories into a systematic internally consistent decision-making model that is theoretically driven. The paper incorporates concepts such as formal and material cooperation and the Principle of Double Effect into the theoretical framework. It also advances the thesis that virtue theory ought to be included in any adequate justification of morality and (...) the need to integrate or coordinate notions of virtue into various act-oriented or principles-based ethics. The TFT offers a comprehensive and practical approach to ethical decision-making and is a useful alternative embedded in traditional wisdom. This paper provides a more general framework of the TFT than traditionally presented. Practical judgment is shown to play a constitute role in providing a guide for right action and is the “glue” that integrates the various components of the TFT. (shrink)

We investigated associations between moral reasoning and epistemological beliefs in an accounting context using the sample of 140 senior accounting students from a public university in Midwestern U. S. We found no significant correlations between accounting students' principled reasoning about Thome's ethical dilemmas and their beliefs about knowledge measured by administering Schommer epistemological questionnaire. We conducted post-hoc power analysis and present the evidence that the lack of associations should not be attributed to the lack of power. Overall, our results suggest (...) that reflective thinking and moral reasoning represent separate dimensions of cognitive process which develop at a different pace. Thus, a stand-alone course of ethics in accounting education is warranted since higher moral reasoning does not automatically follow from extended technical education and improved critical thinking skills. (shrink)

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, (...) and with the PRESOR “stakeholder view” factor. Also, reflective moral attentiveness was found to act as a mediator in the relationship between education in business ethics and the PRESOR stakeholder view factor. Evidence of gender and social desirability bias effects was also found. The implications of these relationships and social cognitive theory for improved understanding of the mechanisms by which a variety of variables have their effects on PRESOR in business are discussed. (shrink)

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 (...) values are internalized by students. We find that when participants are anonymous, misreporting rates are nearly the same regardless of ethics program participation. However, when their reporting behavior is made public to the cohort, participants who completed the ethics program misreported at significantly lower rates than those who did not receive the ethics program. The results suggest that ethics education does not necessarily result in internalized ethical values, but it can impact ethical behavior. (shrink)

This paper describes a live ethics case project that can be used to teach ethics in a broad variety of business classes. The live case differs from regular cases in that it involves a current situation. Students select an on-going or current event that involves ethical violations and write a case about it. They then present their case and run a debate about the challenges and issues outlined in the case and the actions that could have or should have been (...) taken. The dynamic project fulfills the key criteria for effective ethics education since it increases awareness of the complexity of ethical challenges, allows application of concepts, creates a personal emotional engagement in the case, is relevant, holds students accountable for their position, and creates a setting that encourages students to think critically about ethics. (shrink)

Learning to address moral dilemmas is important for participants on courses in business ethics and corporate social responsibility (CSR). While modern, rule‐based ethical theory often provides the normative input here, this has faced criticism in its application. In response, post‐modern and Aristotelian perspectives have found favour. This paper follows a similar line, presenting an approach based initially on a critical interpretation of Ross's theory of prima facie duties, which emphasises moral judgement in actual situations. However, the retention of a modern (...) element is suggested, with an invitation to hypothetically universalise detailed proposals for action, following Hare. This further step may reassure students/managers who seek additional closure in their decision‐making. Some pedagogical implications are also briefly raised regarding the use of case material and the need to recognise questions of social interaction and personal character as features of dilemma resolution in actual organisational contexts. (shrink)

Over the past two decades there has been a great deal of research conducted into the question of gender differences in ethical decision making in organisations. Much of this has been based on questionnaire surveys, typically asking respondents (often students, sometimes professionals) to judge the moral acceptability of actions as described in short cases or vignettes. Overall the results seem inconclusive, although what differences have been noted tend to show women as ‘more ethical’ than men. The authors of this paper (...) believe that attention should be paid to the insight, from Carol Gilligan and others, that women are more inclined than men to subscribe to an ‘ethic of care’, and that once this perspective is adopted a pattern is discernible. In a critical examination of previous research we pay particular attention to the detailed content of cases used in surveys, and the statistical analysis of findings. We advocate greater reflection on the results of quantitative surveys and sensitivity to different possible interpretations of findings. This we do with our own exploratory study, conducted with UK undergraduate students of accounting, the findings from which seem to support the original hypothesis that where a ‘care’ orientation is invited, women do indeed react differently to business ethics issues than do men. (shrink)

Wisdom is almost always associated with doing the right thing in the right way under right circumstances in order to achieve the common good. In this paper, however, we propose that wisdom is more associated with deciding between better and worse wrongs; a winless situation we define as tragic. We suggest that addressing the tragic question is something that leaders and managers generally avoid when focusing on business decisions and choices. Yet, raising and confronting the tragic question is important for (...) three main reasons. Firstly, it emphasises that wisdom is about recognising that doing the ethically responsible thing can sometimes lead to acting in ways that violate different ethical norms and values. Secondly, it foregrounds the issue of emotional perception in ethical decision-making. We argue that emotions are salient in directing attention to the tragic question and recognising morally ambiguous situations. Thirdly, the tragic question has important consequences for moral learning, accepting moral culpability for wrongdoing and organisational commitment to righting the wrong. We illustrate our arguments by drawing on three mini-cases: Arjuna’s dilemma in the Mahabharata, Gioia’s deliberations about his role in the Ford Pinto fires and the production of the abortion pill by French company Roussel-Uclaf. (shrink)

While there is considerable support for integrating ethics education in accounting curricula, research presents conflicting evidence on how best to incorporate it. A review of accounting ethics scholarship highlights criticisms of the literature, including limited research into actual behavior and a lack of theory. We report the results of a study that is theory based, captures behaviors rather than attitudes, and explores the effect of repeated practice to develop voice efficacy. We examine the impact of two types of ethics instructions. (...) Across four classes in an accounting curriculum, one student cohort participated in traditional ethics instruction, while the other cohort participated in Giving Voice To Values instruction. We collected student responses to an ethical challenge and conduct a between-subject analysis. The results reveal consistent unethical behavior in the traditional cohort but not in the GVV cohort, indicating that faculty should consider the use of this pedagogy in accounting ethics education. (shrink)

Managers often face moral decision crossroads that demand self-leadership and require an internal locus of control. This article suggests that the concept of a locus of control should be incorporated into business ethics education in Nigeria, keeping in mind environmental characteristics that inhibit internality, and, based on a qualitative study carried out in Eastern Nigeria, that Rotter's scale be adapted to reduce response bias in this environment. Both incorporation of the concept and adaptation of the scale would be useful in (...) enhancing the ethical reasoning capabilities of future business leaders. (shrink)

In a world which can be increasingly described as a “society of organizations,” it is incumbent upon organizational researchers to account for the role of organizations in determining the well-being of societies and the individuals that comprise them. Workplace spirituality is a young area of inquiry with potentially strong relevance to the well-being of individuals, organizations, and societies. Previous literature has not examined ethical dilemmas related to workplace spirituality that organizations might expect based upon the co-existence of multiple ethical work (...) climates, nor has previous literature accounted for the relevance of the cosmopolitan source of moral reasoning in the ethical treatment of workplace spirituality. The purpose of this paper is to address these gaps by articulating two such ethical dilemmas related to workplace spirituality: the “quiet desperation” dilemma and the instrumentality dilemma. Moreover, I propose two theoretical contexts that foster “both-and” rather than “either-or” thinking, thereby mitigating the relationships between climate combinations and conflictual aspects of the ethical dilemmas. For the “quiet desperation” dilemma, I propose a person–organization fit perspective to emphasize diversity of individual preferences instead of a managerially prescribed uniformity of spirituality. For the instrumentality dilemma, I propose a multiparadigm approach to workplace spirituality research to avoid the privileging of one research interest over another. I conclude with suggestions for future research. (shrink)

The number of online courses in business schools is growing dramatically, but little has been published about teaching business ethics courses online. This article addresses key pedagogical design, delivery, student engagement, and assessment issues that should be considered when creating a high-quality, asynchronous online business ethics course for either undergraduate or graduate business student populations. Best practices are discussed within an integrative case study approach based on the experiences of a director of online faculty development and two accomplished online business (...) ethics instructors, one teaching at a small college and the other at a research-oriented university—their successes, learning opportunities, and recommendations. (shrink)

Information and communication technology has a great impact on contemporary society and people’s lives. Especially with the pervasive access to rapidly developing technology, the impact of ICT on society and human values, the norms of ICT use, and the ethical issues derived from them are beyond the past ethical framework and deserve more research attention. The purpose of this study was to explore the key factors that influence the decision-making behaviors of information professionals when they are faced with information ethics (...) issues. The study adopted the analytic hierarchical process method to develop the evaluation framework and criteria for information professional ethics and employed the professional fields of library and information science and information technology as examples to compare whether information professionals in different fields make different judgments on the aforementioned decision-making criteria. The results of the study validated the professional information ethics hierarchy and criteria and contributed to the field of information ethics research by providing information on the aspects that need attention in the cultivation of professionals in different fields. (shrink)

Business leaders frequently face dilemmas, circumstances where whatever course of action they choose, something of important value will be offended. How can an organisation prepare its decision makers for such situations? This article presents a pedagogical approach to dilemma training for business leaders and managers. It has evolved through ten years of experience with human resource development, where ethics has been an integral part of programs designed to help individuals to become excellent in their professional roles. The core element in (...) our approach is The Navigation Wheel, a figure used to keep track of relevant decision factors. Feedback from participants indicates that dilemma training has helped them to recognise the ethical dimension of leadership. They respond that the tools and concepts are highly relevant in relation to the challenges that occur in the working environment they return to after leadership training. (shrink)

Entrepreneurs typically live with the ever-present threat of business failure arising from limited financial resources and aggressive competition in the marketplace. Under these circumstances, conflicting priorities arise and the entrepreneur is thus faced with certain dilemmas. In seeking to resolve these, entrepreneurs must often rely on their own judgment to determine “what is right”. There is thus a need for a technique to assist them decide on a course of action when no precedent or obvious solution exists. This research paper (...) examines how entrepreneurs experience and deal with these dilemmas. The research is based on interviews with seven entrepreneurs in established service-oriented ventures, which gave rise to 26 dilemmas. These dilemmas were analyzed by making use of the Synergy Star technique, which is introduced here as a tool that is useful in defining any dilemma, isolating the ethical component, and resolving the dilemma in a way that is congruent with the entrepreneur’s personal world-view. (shrink)

Learning to address moral dilemmas is important for participants on courses in business ethics and corporate social responsibility (CSR). While modern, rule-based ethical theory often provides the normative input here, this has faced criticism in its application. In response, post-modern and Aristotelian perspectives have found favour. This paper follows a similar line, presenting an approach based initially on a critical interpretation of Ross's theory of prima facie duties, which emphasises moral judgement in actual situations. However, the retention of a modern (...) element is suggested, with an invitation to hypothetically universalise detailed proposals for action, following Hare. This further step may reassure students/managers who seek additional closure in their decision-making. Some pedagogical implications are also briefly raised regarding the use of case material and the need to recognise questions of social interaction and personal character as features of dilemma resolution in actual organisational contexts. (shrink)

Abstract The aim of this article is to describe the moral awareness of future development agents in Malaysia. This study involved a group of senior students from the Developmental Studies program of the Faculty of Social Sciences and Humanities, National University of Malaysia. The underpinning theories for this study have been based on the Rest's model on moral decision-making and Kohlberg's moral on cognitive development theory. The moral awareness of the students is considerably at high level scores. However, there are (...) some elements of ambiguity in terms of percepting whether the encountered issue is merely violation of laws or ethical violation as well. This article is innovatively reviewing moral awareness of the future development agents based on theories of Rest and Kohlberg. As far as promoting a responsible and ethical decision-making are concerned, this article would render the present value of moral awareness in order to improve the scopes and approach of development education based on current needs and gaps. Content Type Journal Article Pages 1-11 DOI 10.1007/s13520-012-0018-4 Authors Suraiya Ishak, School of Social, Development and Environmental Studies, Faculty of Social Sciences and Humanities, Universiti Kebangsaan Malaysia, 43600 Bangi, Selangor, Malaysia Mohd Yusof Hussain, School of Social, Development and Environmental Studies, Faculty of Social Sciences and Humanities, Universiti Kebangsaan Malaysia, 43600 Bangi, Selangor, Malaysia Journal Asian Journal of Business Ethics Online ISSN 2210-6731 Print ISSN 2210-6723. (shrink)

The evaluation of new theories and pedagogical approaches to business ethics is an essential task for ethicists. This is true not only for empirical and applied evaluation but also for metatheoretical evaluation. However, while there is increasing interest in the practical utility and empirical testing of ethical theories, there has been little systematic evaluation of how new theories relate to existing ones or what novel conceptual characteristics they might contribute. This paper aims to address this lack by discussing the role (...) of metatheorising in assessing new approaches to ethics. The approach is illustrated through evaluating a new pedagogy and curriculum for ethics education called Giving Voice to Values (GVV). Our method involves identifying a number of metatheoretical lenses from existing reviews of ethical theories and applying these to examine GVV’s conceptual elements. Although GVV has been explicitly presented as a pedagogy and teaching curriculum, we argue that it has the potential to contribute significantly to the development of ethical theory. We discuss the general implications of this metatheoretical method of evaluation for new approaches to business ethics and for GVV and its future development. (shrink)

The ‘Hutton Prize for Professional Ethics’ of The Chartered Institute of Bankers in Scotland is awarded annually to the author of an essay that addresses most convincingly the question, ‘what do you now do?’ in response to an ethically sensitive, case‐study scenario. This paper makes available the Scenarios from 2004 and 2005, together with commentary thereon. Scenario 2004 stresses the importance of moral imagination and empathy. It addresses borrowing arrangements for a mother and daughter where illness has created past and (...) continuing problems and there is the possibility that a wealthy relative will be made an unwitting guarantor. Scenario 2005 explores the boundaries inhibiting an opportunity for showing ‘mercy’ by one employee for another. Particular attention is paid to the difficulties that practising this ethical virtue could cause in a professional context, including tracing back to similar ambiguities discernible within foundational texts for Christian ethics. (shrink)

With Eichmann in Jerusalem, we have, I would admit, a most unlikely case study for use in a business ethics classroom. The story of Eichmann is already some sixty years old, and his activities in his career as a Nazi were far beyond the pale of even the most egregious cases found in the typical business ethics case books. No doubt, there is some truth to the fact that introducing Eichmann’s story into an applied ethics class would inevitably depict an (...) unseemly analogy between the practices of latter day corporations and the bureaucracy of the Nazi era. My argument here, though, is that the story of Adolf Eichmann, as depicted in Hannah Arendt’s well-known Eichmann in Jerusalem, offers a philosophically cogent account of judgment and ethical decision-making that future business managers and employees would do well to heed. Indeed, Eichmann in Jerusalem, originally a series of press accounts for New Yorker magazine, deserves consideration alongside the Aristotle’s Nichomachean Ethics, Kant’s Groundwork for the Metaphysics of Morals, and other classic ethics texts in a business ethics syllabus. This is not to say that Arendt’s work is uncontroversial; there are serious questions to be raised about both her depiction of Eichmann and her conclusions about “the banality of evil.” Nevertheless, her account of ethics, which, with its account of ethical duties and its case study of Eichmann’s character, shows both its Aristotelian and Kantian influences, is a warning to readers who would conflate morality with state laws and their duties with the needs of superiors. In short, I argue that, despite her well-known critique of modern large scale economies and her general avoidance of discussions of post-industrial corporations, Arendt may be a business ethicist of the first order. (shrink)

Business ethics (BE) professors play a crucial role in sensitizing business students toward their future ethical responsibilities. Yet, there are few papers exploring the ethical challenges these professors themselves face while teaching BE. In this qualitative paper, we rely on the lenses of ethical sensemaking and dramaturgical performance, and draw from 29 semi-structured interview conducted with BE professors from various countries and field notes from 17 h of observation of BE classes. We identify four kinds of rationalities that professors rely (...) on for making sense of in-class ethical challenges, eventually leading them to engage in one of four corresponding types of performances. By juxtaposing high and low scores of two underlying dimensions (degree of expressivity and degree of imposition), we offer a framework of four emerging performances. Additionally, we show that professors can shift from one performance to another during the course of their interactions. We contribute to performance literature by demonstrating the plurality of performances and explaining their emergence. We also contribute to sensemaking literature by offering support to its recent turn from an episodic (crises or disruption-based) to a relational, interactional, and present-oriented understanding. Since professors’ performances have an impact not only on their own teaching experiences but also on students’ learning experiences, undermining these would result in compromising the efforts that business schools have been making toward sensitizing future managers to their ethical responsibilities. (shrink)

Public relations helps an organisation and its publics adapt mutually to each other. However, this does not mean that the profession is value neutral or anything goes. There will be cases where professionals have to make discretionary ethical decisions and negotiate their roles and responsibilities, especially when faced with novel or difficult issues. In this conceptual paper, we describe how the notion of professional role morality not only shapes the individual struggles that practitioners endure but also highlights the organisational structures (...) that foster or shun ethics in the decision-making process. Thus we provide a means of assessing professional action that balances the urge to become a hired gun who simply abdicates personal responsibility and completely adopts the employer’s moral viewpoint on the one hand, and moral torpedoes who rely exclusively on their personal views without any concern for wider implications on the other. Investigating role morality as played out in public relations is important because it may explain why practitioners often find themselves at odds with their best moral judgments. Here we present five fictionalised narratives to illustrate the conceptual issues and highlight the most significant moral distinctions that have practical consequences for both the theory and practice of public relations. (shrink)