This study explores the micro-determinants of corruption tolerance among 1414 university students in Guatemala, a country grappling with significant corruption issues. By examining the attitudes of economics majors compared to students in other disciplines through ordered logistic regression analysis, we offer new insights into factors influencing corruption tolerance in a developing country setting. This approach, by focusing on a developing country, fills a research gap in the literature on the differences between economics students and their peers from other programs. We (...) find that economics students exhibit a greater tolerance for corruption. This result aligns with theories and research that suggest that economists show a profit-maximizing mindset, and distinctive values and fairness perceptions. Furthermore, our analysis reveals significant effects of gender and age on corruption tolerance, with women and older students reporting lower tolerance to corrupt practices. The study also uncovers the higher tolerance towards private versus public corruption. These findings provide valuable guidance for developing policies and educational initiatives to reduce corruption tolerance among future professionals in similar socio-economic environments. (shrink)

Reports of ethical violations by upper level managers continue to multiply despite increasing attention being given to ethics by firms and business schools. Much of the analysis of these violations focuses on either these managers'lack of operational principles or their willingness to abandon principles in the face ofcompetitive pressures. Much of the attention by firms and business schools focuses either on the articulation of operational principles (a deontological approach) or on the training of managers to sort their way through subtle (...) ethical dilemmas in the face of competitive pressure (a utilitarian approach). While valuable, these approaches alone are incomplete.This paper suggests that many ethical violations by upper managers are the by-product ofsuccess — not of competitive pressures. Our research suggests that many managers are poorly prepared to deal with success. First, success often allows managers to becomecomplacent and to lose focus, diverting attention to things other than the management of their business. Second, success, whether personal or organizational, often leads toprivileged access to information, people or objects. Third, with success usually comes increasinglyunrestrained control of organizational resources. And fourth, success can inflate a manager's belief in his or her personalability to manipulate outcomes. Even individuals with a highly developed moral sense can be challenged (tempted?) by the opportunities resulting from the convergence of these dynamics. We label the inability to cope with and respond to the by-products of success the Bathsheba Syndrome, based on the account of the good King David (a story familiar in a variety of traditions). Recognition of this phenomenon implies that we change or broaden our approach to the teaching of business ethics. It also implies that organizations must re-evaluate and change structures, procedures, and practices which enhance the likelihood of managers falling victim to the Bathsheba Syndrome. (shrink)

In 1999, the Journal of Business Ethics published its 1 500th article. This article commemorates the journal's quest "to improve the human condition" (Michalos, 1988, p. 1) with a summary and assessment of the first eighteen volumes. The first part provides an overview of JBE, highlighting the journal's growth, types of methodologies published, and the breadth of the field. The second part provides a detailed account of the quantitative research findings. Major research topics include (1) prevalence of ethical behavior, (2) (...) ethical sensitivities, (3) ethics codes and programs, (4) corporate social performance and policies, (5) human resource practices and policies, and (6) professions – accounting, marketing/sales, and finance/strategy. Much remains to be done. (shrink)

Despite a strong sensitization to the corruption problem and a large body of interdisciplinary research, scientists have only rarely investigated which motivational, volitional, emotional, and cognitive components make decision makers in companies act corruptly. Thus, we examined how their interrelation leads to corruption by proposing an action model. We tested the model using a business simulation game with students as participants. Results of the PLS structural equation modeling showed that both an attitude and subjective norm favoring corruption led to a (...) desire to act corruptly. Given high perceived behavioral control, this desire was transformed into an intention that finally resulted in corrupt action. Components related to general private and professional goals did not allow for any prediction. Based on these results, we discuss preventative measures and methods for combating intra- and inter-organizational corruption. (shrink)

Researchers consistently report that individuals see themselves acting far more ethically than comparable others when confronted with ethically uncertain work-related behaviors. They suggest that this belief encourages unethical conduct and contributes to the degeneration of business ethics; however, they have not specifically investigated the consequences of this belief. If undesirable work behaviors actually do occur, educators and other ethics advocates would be strongly encouraged to dispel this widely held notion.In the present study, data was collected from college students and practicing (...) accountants regarding how they and others would respond to ten ethical scenarios. Participants' perceptions were calculated and correlated to their decision in a hypothetical business case. Analysis indicated that individuals, regardless of age, gender, or work status, see themselves acting far more ethically than others. It also disclosed significant association between participants' own attitudes and the case response, but no significant association between the response and their attitudes relative to those perceived to be held by others. Believing that everyone else is less ethical, therefore, appears to have little impact on work behavior. (shrink)

This paper examines the issue of ethics policy in organizations. While the actions of top management may be the single most important factor in fostering corporate behaviour of a high ethical standard, there should be policy where policy is needed. The perceptions of three managerial groups — top- marketing- and purchasing managers — are compared regarding firstly, whether they see a need for policy on a range of ethically contentious issues, and secondly whether they believe there is policy covering these (...) issues in their own organizations. No significant differences between the three groups of managers were found, either with regard to their perceptions of needs for policy, or as far as the existence thereof is concerned. However, an overall comparison of need for policy and the existence of policy showed a significant difference on the scenarios presented to respondents. Furthermore, the study identifies grey areas of ethics in business where managers believe policy is needed, but is not perceived to exist. The use of an ethics policy matrix in organizations is suggested as a practcial tool for the examination of ethically contentious issues. (shrink)

This paper investigates ethical perceptions among Hong Kong Chinese managers of themselves and peers according to age, location of education and employment (local vs. multinational), based upon responses to thirteen potentially unethical situations.The major conclusions of the study are: (1) there is little consistency among perceptions of ethical situations; (2) Hong Kong managers perceive their peers as more unethical than themselves; (3) ethical perceptions in some situations are affected by age and to a lesser extent, place of education; and (4) (...) significant interactions were found between age and the nature of employer, as well as between the place of education and the nature of employer. (shrink)

Relationships with one's employees, co-workers, or superiors create ethical dilemmas. Employees' judgments and ethical perceptions have been extensively studied in Western cultures, but not in developing countries. The purpose of this investigation is to examine employees' self-reported work-related ethics and compare them to their perceptions of co-workers' and top managements' along various morally challenging situations in three developing countries' organizations. Saudi Arabia, Kuwait, and Oman, known as the Gulf countries, were selected as the research setting - and provided the sampling (...) frame - for this study. The results suggest that respondents perceived all ethically challenging situations as unethical and had significant differences among themselves regarding the ethical perceptions of self, as compared to perceptions of peers', and top managements'. Discussion of the results and implications are provided. (shrink)

This research investigates the perceptions of five constituent groups of an accredited business school — their perceptions of others'' ethics, of their own ethics and ideal values, and of how business ethics can be improved. Self-described behavior from the constituent groups is quite similar, yet is decidedly different from that which respondents felt others would do. Undergraduate business students tended to have the lowest estimation of others'' ethics in addition to the least ethical self-described behavior compared with other constituent groups. (...) All constituents were solidly in favor of improving ethics by developing principles of business ethics, requiring ethics courses in business schools and introducing industry codes of ethics. People are much more ethical than they are perceived to be. Knowing that others are more ethical may in turn cause other people to act more ethically. Similarly, believing that others are less ethical may encourage less ethical behavior. (shrink)

Studies consistently report that individuals believe they are far more ethical than co-workers, superiors, or managers in other firms. The present study confirms this finding when comparing undergraduate students' own ethical standards to their perceptions of the standards held by most managers or supervisors. By maintaining a holier than thou ethical perception, new and future managers might rationalize their unethical behavior as being necessary for success in an unethical world. A prisoner's dilemma type problem can be said to exist when (...) choosing an unethical behavior becomes each player's dominant strategy and the interaction of dominant behaviors is Pareto inferior. Dispelling the holier than thou perception may encourage students to revise their personal behavior payoffs such that the collective benefits that emanate from ethical conduct are favored and the prisoner's dilemma problem is converted into a coordination problem. (shrink)

This study investigated the attitudinal responses of 403 undergraduate students with respect to nine hypothetical marketing moral dilemmas. Participants varied by gender, major, and age.It was found that undergraduate women responded more ethically on the hypothetical marketing moral dilemmas, as hypothesized. Secondly, chosen major did not make a difference on cognitive, affective, or behavioral responses. Further, the overall means for each scenario were in the morally correct direction in every case. Also, all intercorrelations for each story were significant. Finally, whenever (...) there was a nonchance finding for age, the oldest participants answered more morally than the youngest subjects. (shrink)