This qualitative study explores how business leaders narrate their personal ways of recognizing, reasoning, and resolving moral conflicts and what these stories reveal about their moral identity processes within organizational contexts. Based on interviews with 25 business leaders, 4 moral identity statuses were identified: achievement, moratorium, foreclosure, and diffusion. The moral identity statuses were based on how leaders approached and interpreted moral conflicts and what the influence of the organizational context was in their moral decision-making processes. Some remained steadfast in (...) adhering to their previous value commitments, while others tried to avoid taking any clear moral standpoint. Still others experienced moral conflicts as disequilibrating events that triggered reflective processes and developmental cycles of moral identity change. These moral identity statuses hold implications for facilitating moral identity development among business leaders in the context of work. (shrink)

Ethically questionable leader conduct continues to garner headlines. It has prompted the leadership field to renew their focus on research regarding the ethical dimensions of leadership. Empirical emphases have focused on understanding negative leader behaviour, with the typical leadership study reliant upon positivist approaches. I critique these studies as not having produced meaningful, practicable or wholly relevant insights regarding the challenges and support mechanisms required to lead ethically. Few studies have in fact examined leadership in not-for-profit organisations where decisions might (...) reasonably be expected to possess elevated moral capital. To test this, my study interviewed leaders from professional sectors in both the USA and the UK, to offer a more holistic interpretation of what underpins and directs leader moral disposition. As corollary, this research explicates issues of practicability and how other sectors might learn from leaders who perpetually practise their ethicality. To gain insights that develop the field of leadership research, my thesis centres on the experiences of ten high-level, elite and specialised leaders. Although not selected as ethical, they were found to be principled, ethical decision-makers. A specific type of in-depth, qualitative interviewing was conducted and justified to more readily reflect the status of the leaders. Elite and specialised interviewing has not been widely used as a data collection tool, but it offered a unique opportunity to garner specialised data, once access issues had been overcome. The findings reveal unique insights into the underexplored ethical leader mindset and highlight the complex processes of leader decision-making in situ by demonstrating what underpins leaders’ behaviour, with reference to how they understand experiences for themselves. This study uncovers the symbiotic and interconnected nature of the variety of ideological frameworks at play, positing theological concepts alongside sociological and philosophical counterparts. Ethical awareness, the notions of trust and responsibility are shown as bedrock and explicit. This research presents a new ethical leadership, a typology that shows how ethical leaders are created through experience, sustained and developed over time, and nourished by awareness beyond the self. Current conceptions have done little to inform ethical leadership development, whereas I offer a more practical and holistic way to use the unexpected, traumatic, and intense crucibles of leadership experience to explicate and consolidate ethical foundations. This thesis presents a vision of a welfare driven leadership originating from the self, in the service of others, and for society; an ethical leadership for all. (shrink)

This study examined whether undergraduate students’ perceptions regarding the acceptability of cheating were influenced by the amount of ethics instruction the students had received and/or by their personality. The results, from a sample of 230 upper-level undergraduate students, indicated that simply taking a business ethics course did not have a significant influence on students’ views regarding cheating. On the other hand, Machiavellianism was positively related to perceiving that two forms of cheating were acceptable. Moreover, in testing for moderating relationships, the (...) results indicated that the extent to which taking a business ethics course influenced attitudes varied substantially across individuals. Specifically, taking a course in business ethics did result in students who scored lower on Machiavellianism holding even more negative views regarding certain forms of cheating. In addition, individuals with higher grade point averages (GPAs) who had taken a course in business ethics were also less accepting of certain forms of cheating than individuals with similar GPAs who had not taken the business ethics course. The implications of these findings are discussed. (shrink)

This study examines the influence of ethics instruction, religiosity, and intelligence on cheating behavior. A sample of 230 upper level, undergraduate business students had the opportunity to increase their chances of winning money in an experimental situation by falsely reporting their task performance. In general, the results indicate that students who attended worship services more frequently were less likely to cheat than those who attended worship services less frequently, but that students who had taken a course in business ethics were (...) no less likely to cheat than students who had not taken such a course. However, the results do indicate that the extent to which taking a business ethics course influenced cheating behavior was moderated by the religiosity and intelligence of the individual student. In particular, while students who were highly religious were unlikely to cheat whether or not they had taken a business ethics course, students who were not highly religious demonstrated less cheating if they had taken a business ethics course. In addition, the extent of cheating among highly intelligent students was significantly reduced if such students had taken a course in business ethics. Likewise, individuals who were highly intelligent displayed significantly less cheating if they were also highly religious. The implications of these findings are discussed. (shrink)

By deliberately placing ethics under the category of communication, Kierkegaard intended to show that it is like no other science. He distinguished betweendirect communication and indirect communication. Direct communication concerns objectivity and knowledge; indirect communication, on the other hand, has to do with subjectivity (“becoming-subject”). In this paper, the author presents Kierkegaard’s philosophy of communication and ethics with special emphasis on his irony and pseudonymous authorship. He also examines the possibility of a discourse in business ethics, focusing on the educational (...) perspective. He discusses Kierkegaard’s aspects of communication—the communicator, the receiver, and the object—with particular reference to applied ethics. He argues that the Kierkegaardian notion of indirect communication can contribute to renewing business ethics teaching—which in his view is more art than science—in two important ways: (1) when the ethics teacher changes his position in the teacher/learner relationship; and (2) when the relationship between communicator/receiver is strengthened at the expense of the object. (shrink)

Despite the growing body of literature on training in the responsible conduct of research, few studies have examined the effectiveness of delivery formats used in ethics courses. The present effort sought to address this gap in the literature through a meta-analytic review of 66 empirical studies, representing 106 ethics courses and 10,069 participants. The frequency and effectiveness of 67 instructional and process-based content areas were also assessed for each delivery format. Process-based contents were best delivered face-to-face, whereas contents delivered online (...) were most effective when restricted to compliance-based instructional contents. Overall, hybrid courses were found to be most effective, suggesting that ethics courses are best delivered using a blend of formats and content areas. Implications and recommendations for future development of ethics education courses in the sciences are discussed. (shrink)

In view of the numerous accounting and corporate scandals associated with various forms of moral misconduct and the recent financial crisis, economics and business programs are often accused of actively contributing to the amoral decision making of their graduates. It is argued that theories and ideas taught at universities engender moral misbehavior among some managers, as these theories mainly focus on the primacy of profit-maximization and typically neglect the ethical and moral dimensions of decision making. To investigate this criticism, two (...) overlapping effects must be disentangled: the self-selection effect and the treatment effect. Drawing on the concept of moral judgment competence, we empirically examine this question with a sample of 1773 bachelor’s and 501 master’s students. Our results reveal that there is neither a self-selection nor a treatment effect for economics and business studies. Moreover, our results indicate that—regardless of the course of studies—university education in general does not seem to foster students’ moral development. (shrink)

The problem of academic dishonesty in Business Schools has risen to the level of a crisis according to some authors, with the incidence of reports on student cheating rising to more than half of all the business students. In this article we introduce the problem of academic integrity as a holistic issue that requires creating a␣cultural change involving students, faculty, and administrators in an integrated process. Integrating the extensive literature from other scholars, we offer a ten-step model which can create (...) a positive culture for academic integrity. The successful implementation of a well-crafted academic integrity program can have a positive impact on business schools and improve the reputation of tomorrow’s business leaders. (shrink)

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 (...) the stakeholder model of the company more than the shareholder model. However, attitudes differed according to gender: women students were more in favor of the stakeholder model and placed more weight on corporate ethical, environmental, and societal responsibilities than their men counterparts - both at the beginning and at the end of their studies. Thus, no gender socialization effect of business school education could be observed in this sense. Business school education was found to shape women and men students' attitudes in two ways. Firstly, valuation of the shareholder model increased and, secondly, the importance of equal-opportunity employment decreased in the course of education. This raises the question whether the educational context is creating an undesirable tendency among future business professionals. The results further suggest that the sociocultural context can make a difference in how corporate social responsibility is perceived. The article also discusses possible ways to influence the attitudes of business students. (shrink)

A well-known common wisdom asserts that strong social bonds undermine delinquency. However, there is little empirical evidence to substantiate this assertion regarding adolescence academic cheating across cultures. In this study, we adopt social bonding theory and develop a theoretical model involving four social bonds and adolescence self-reported academic cheating behavior and cheating perception. Based on 913 adolescents in France and China, we show that parental attachment, academic commitment, and moral values curb academic cheating; counterintuitively, peer involvement contributes to cheating. We (...) test our theoretical model across culture and gender, separately, using multi-group analyses. For French teens, peer involvement encourages and moral values undermine cheating; for Chinese adolescents, all four social bonds contribute to cheating, similar to the whole sample. For girls, parental attachment deters, but peer involvement enhances cheating. For boys, parental attachment is the only social bond that does not affect cheating. We treat social integration as a mediator of the relationship between peer involvement and social bonds that construct, in turn, is related to cheating and ask: Considering popularity, who are likely to cheat? Our answers provide an interesting paradox: Popularity matters, yet popular French girls and unpopular Chinese boys are likely to cheat. Social sharing is a positive pro-social behavior in consumer behavior. However, academic cheating and rule breaking, reflecting self-serving altruism and the red sneakers effect, at a very young age may have the potential to grow into the Enron Effect later in their lives as executives in organizations. We shed new lights on both the bright and dark sides of social bonds on cheating, demonstrate bad company corrupts good morals, differently, across culture and gender, and provide practical implications to social bonding, business ethics, and cheating. (shrink)

The article briefly reviews the external pressures for teaching business ethics. It then summarizes why teaching business ethics across the curriculum is essentially a necessity in the current environment. This leads to a discussion of six commonly adopted elements used when seeking to improve a business ethics curriculum. The case study uses these six elements to provide insights into contemporary challenges facing many business schools. The particular contribution of this article is in the area of methods to assess the status (...) of the curriculum. The case study provides details about a faculty survey used as a compelling tool to kick-start a business ethics curriculum upgrade, not only based on the information that it yields, but the potent opportunity for conversation and collaboration. The conclusion summarizes the contemporary challenges and opportunities that business schools face. The instrument itself is in the appendix. (shrink)

The purpose of the present study is to investigate gender differences in the use of double standards in ethical judgements of questionable conduct instigated by business or consumers. We investigate if consumers are more critical towards unethical corporate versus consumer actions and if these double standards depend on the gender of the respondent. In the first study, we compared evaluations of four specific unethical actions [cfr. DePaulo, 1987, in: J. Saegert (ed.) Proceedings of the Division of Consumer Psychology (American Psychological (...) Association, Washington DC)] instigated by either the consumer or the corporation. In a second study, we investigated the perception of some general consumer and corporate (un)ethical actions in addition to DePaulo's unethical scenarios. Both researches show that females are less likely to use double standards when it comes to their own (un)ethical behaviour compared to corporate (un)ethical actions. Furthermore, gender differences in the use of double standards depend on the type of unethical behaviour. Limitations and suggestions for further research are discussed. (shrink)

This research investigates 266 business students' panel data across 4 time periods and tests a theoretical model involving intrinsic religiosity, the love of money, Machiavellianism, and propensity to engage in unethical behaviors. There was a short ethics intervention between Times 3 and 4. We identified good apples and bad apples using the PUB measure collected at Time 4. From Time 3 to Time 4, good apples became more ethical, whereas bad apples became less ethical after the ethics intervention. Moreover, for (...) the whole sample, intrinsic religiosity deterred unethical intentions not only directly but also indirectly through the absence of Machiavellianism. Before the ethics intervention, intrinsic religiosity curbed unethical intention directly for good apples but indirectly for bad apples. After the intervention, only the indirect effect was significant for bad apples. Intrinsic religiosity offers us hope to open the hearts of the lost sheep and bring them home. Research results were discussed in light of this study's theoretical, empirical, and practical contributions; Judeo-Christian ethics and values; challenging roles of educators and executives in educating Gen-Yers; creating a sea change of the ethical social norm in schools, organizations, and society, or ethical community building, and promoting ethical behavior; and future directions for research. (shrink)

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 (...) the stakeholder model of the company more than the shareholder model. However, attitudes differed according to gender: women students were more in favor of the stakeholder model and placed more weight on corporate ethical, environmental, and societal responsibilities than their men counterparts – both at the beginning and at the end of their studies. Thus, no gender socialization effect of business school education could be observed in this sense. Business school education was found to shape women and men students’ attitudes in two ways. Firstly, valuation of the shareholder model increased and, secondly, the importance of equal-opportunity employment decreased in the course of education. This raises the question whether the educational context is creating an undesirable tendency among future business professionals. The results further suggest that the sociocultural context can make a difference in how corporate social responsibility is perceived. The article also discusses possible ways to influence the attitudes of business students. (shrink)

This study explores the business ethics education literature published between 1982 and 2021. A systematic literature review and bibliometric analysis of 862 scholarly articles spanning 40 years of research on business ethics education revealed a thematic shift in the literature. Whereas older articles were predominantly concerned with ethics, relatively newer articles mainly focus on addressing the broader concept of sustainability. A content analysis of the 25 most locally cited articles between 1987 and 2012 identified two main research streams: (a) integration (...) of business ethics into business school curricula and (b) the pedagogical approaches and tools used to teach business ethics. An additional content analysis of the 15 most locally cited articles published between 2016 and 2021 revealed that discussions related to integration and pedagogical approaches and tools were still ongoing in the literature, albeit with a focus on sustainability-related concepts such as the Sustainable Development Goals (SDGs) and the Principles for Responsible Management Education (PRME). Building upon our findings and existing literature, we develop a framework that we refer to as Transforming Ethics Education in Business Schools (TEEBS), which we argue may help business schools reclaim the ‘ethics’ in business ethics education. (shrink)

Requirements for business ethics education and organizational ethics trainings mark an important step in encouraging ethical behavior among business students and professionals. However, the lack of specificity in these guidelines as to how, what, and where business ethics should be taught has led to stark differences in approaches and content. The present effort uses meta-analytic procedures to examine the effectiveness of current approaches across organizational ethics trainings and business school courses. to provide practical suggestions for business ethics interventions and research. (...) Thus, the primary questions driving this research are as follows: what course characteristics moderate the effectiveness of ethics instruction?, and have ethics education and training efforts improved? Findings suggest that professional, focused, and workshop-based training programs are especially effective for improving business ethics. However, results also reveal considerable problems with many of the criteria used to evaluate the effectiveness of business ethics interventions. Practical suggestions for course design and evaluation in business ethics efforts are discussed along with future research needs. (shrink)

The education of students and professionals in business ethics is an increasingly important goal on the agenda of business schools and corporations. The present study provides a meta-analysis of 25 previously conducted business ethics instructional programs. The role of criteria, study design, participant characteristics, quality of instruction, instructional content, instructional program characteristics, and characteristics of instructional methods as moderators of the effectiveness of business ethics instruction were examined. Overall, results indicate that business ethics instructional programs have a minimal␣impact on increasing (...) outcomes related to ethical perceptions, behavior, or awareness. However, specific criteria, content, and methodological moderators of effectiveness shed light on potential recommendations for␣improving business ethics instruction. Implications for␣future research and practice in business ethics are discussed. (shrink)

This research investigates the efficacy of business ethics intervention, tests a theoretical model that the love of money is directly or indirectly related to propensity to engage in unethical behavior (PUB), and treats college major (business vs. psychology) and gender (male vs. female) as moderators in multi-group analyses. Results suggested that business students who received business ethics intervention significantly changed their conceptions of unethical behavior and reduced their propensity to engage in theft; while psychology students without intervention had no such (...) changes. Therefore, ethics training had some impacts on business students' learning and education (intelligence). For our theoretical model, results of the whole sample (N = 298) revealed that Machiavellianism (measured at Time 1) was a mediator of the relationship between the love of money (measured at Time 1) and unethical behavior (measured at Time 2) (the Love of Money → Machiavellianism → Unethical Behavior). Further, this mediating effect existed for business students (n = 198) but not for psychology students (n = 100), for male students (n = 165) but not for female students (n = 133), and for male business students (n = 128) but not for female business students (n = 70). Moreover, when examined alone, the direct effect (the Love of Money → Unethical Behavior) existed for business students but not for psychology students. We concluded that a short business ethics intervention may have no impact on the issue of virtue (wisdom). (shrink)

The growing trend of required ethics instruction in the business school curriculum has created a need for relevant teaching materials. In response to this need the Journal of Business Ethics is introducing a new case section. This section provides a forum for publishing and accessing a range of materials that can be used in teaching business ethics. This article discusses how business ethics cases can facilitate the development of deductive, inductive and critical reasoning skills.

Fictional literature has been used as a pedagogical tool to elevate student awareness and moral reasoning, ultimately helping them to develop sound decision-making skills when they are confronted with ethical situations. However, the use of fiction for teaching ethics is still uncommon, leaving considerable potential for advancement. This particular study develops theoretical guidelines for using fictional stories with ethical content as a suitable method for teaching ethics. The FSEC guidelines include a working definition and 5 supporting principles that collectively differentiate (...) FSECs from other forms of fiction that can be used for teaching ethics. (shrink)

This study explores the effect of a short ethics intervention—a chapter of business ethics in a business course—on perceptions of business courses and personal values toward making money and making ethical decisions and Monetary Intelligence. Since attitudes predict intentions and behaviors, Monetary Intelligence, a form of social intelligence, is defined as the extent to which individuals monitor their own monetary motive, behavior, and cognition; apply the information to evaluate critical concerns and options; select strategies to achieve financial goals; and reach (...) ultimate success and subjective well-being. I theorize that the affective aspect of MI is unrelated to perceptions of “course work,” yet it is positively related to their “personal values” toward making money, but negatively related to making ethical decisions. Individuals with high MI have low interests in making money, but high levels of intrinsic religiosity and recall of the Ten Commandments and high interests in making ethical decisions and making the grade. Based on data from multiple panels and multiple sources, this study provides the following discoveries. Contrary to expectations, there are no differences in students’ perceptions of course work and their personal values toward making money and making ethical decisions between two measures—before and after the ethics intervention. Results of this study not only provide empirical supports for the bright side of theory of Monetary Intelligence but also reveal a new paradox—recall of the Ten Commandments is positively related to making ethical decisions, but negatively related to making money. Results illustrate important theoretical, empirical, and practical implications to the literature of money attitudes, religiosity, intrinsic motivation, and business ethics. (shrink)

There are questions about how ethics is best taught to undergraduate business students. There has been a proliferation in the number of stand-alone ethics courses for undergraduate students but research on the effectiveness of integrated versus stand-alone mode of delivery is inconclusive. Christensen et al. :347–368, 2007), in a comprehensive review of ethics, corporate social responsibility and sustainability education, investigated how ethics education has changed over the last 20 years, including the issue of integration of these topics into the core (...) course offerings. We use Brenner and Molander’s :57–71, 1977) situational ethics survey instrument to examine the effect of the mode of delivery of business ethics education on undergraduate student responses. We found a significant difference on mode of delivery. Studies have also found interesting results in respect of the effect of cultural differences and gender on the effectiveness of business ethics instruction. While not the primary focus of this study, we also looked at the influence of gender and culture on students’ responses. Our results indicate significant differences in respect of mode of delivery and culture. In contrast to other studies, we found that gender was not significant. We did test for any interactive effects of gender, culture and mode of delivery. However, no significant differences were found. (shrink)

We conducted an international survey of 211 scholars with expertise in business ethics. Each respondent was asked to identify the three most important issues that business ethics academia will face in the coming decade. Using content analytic procedures, responses were categorized and analyzed for commonalities. The results suggest that the most important issues facing business ethics academia in the future will be the following: issues relating to business ethics education such as curriculum, pedagogy, faculty, and accreditation the credibility of the (...) business ethics field, environmental issues, issues relating to business ethics research such as research tools and quality of business ethics research the decline of ethical behavior in society and organizations, corporate social responsibility, globalization, and the institutionalization of ethics into business. We maintain that these issues have important teaching and research implications for the future sustainability of the business ethics discipline. (shrink)

In Study 1, we test a theoretical model involving temptation, monetary intelligence (MI), a mediator, and unethical intentions and investigate the direct and indirect paths simultaneously based on multiple-wave panel data collected in open classrooms from 492 American and 256 Chinese students. For the whole sample, temptation is related to low unethical intentions indirectly. Multi-group analyses reveal that temptation predicts unethical intentions both indirectly and directly for male American students only; but not for female American students. For Chinese students, both (...) paths are non-significant. Love of money contributes significantly to MI for all students. In Study 2, using money as a temptation and giving them opportunities to cheat on a matrix task, most Chinese students (78.4 %) do not cheat in open classrooms; supporting survey and structural equation modeling (SEM) results in Study 1. However, students in private cubicles cheat significantly more (53.4 %) than those in open classrooms (21.6 %). Finally, students’ love of money attitude predicts cheating. Factor rich predicts the cheating amount, whereas factor motivator predicts the cheating percentage. Our results shed new light on the impact of temptation and love of money as dispositional traits, money as a temptation, and environmental context (public vs. private) on unethical intentions and cheating behaviors. (shrink)

This article identifies an integrated teaching strategy that was originally developed for engineers, the so-called ‘micro-insertion’ approach, as a practical and effective means to teach ethics at business schools. It is argued that instructors can incorporate not only generic or thematic learning objectives for students into this method (i.e., the intended content of what is being taught: in our case, an underlying ethical base for doing business), but also do so via a strategically integrated approach regarding the appropriate mix and (...) timing of these micro-insertions. With this in mind, we propose a qualitative and example-based approach that endeavors to provide a versatile way for business teachers to incorporate ethics into their general business classes. We also present a conceptual and theoretical framework that underpins this method, and we further provide a set of specific examples and a practical table that show how business instructors might integrate ethics-oriented micro-insertions into their teaching. (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)

Given the importance of the Machiavellianism construct on informing a wide range of ethics research, we focus on gaining a better understanding of Machiavellianism within the whistle-blower context. In this regard, we examine the effect of Machiavellianism on whistle-blowing, focusing on the underlying mechanisms through which Machiavellianism affects whistle-blowing. Further, because individuals who are higher in Machiavellianism (high Machs) are expected to be less likely to report wrongdoing, we examine the ability of an organization’s ethical environment to increase whistle-blowing intentions (...) of high Machs. Results from a sample of 116 MBA students support our premise that Machiavellianism is negatively related to whistle-blowing. Further, we find that Machiavellianism has an indirect effect on whistle-blowing through perceived benefits and perceived responsibility. Finally, we find that a strong ethical environment, relative to a weak ethical environment, increases whistle-blowing intentions incrementally more for individuals who are higher in Machiavellianism. Taken together, these findings extend our understanding of how Machiavellianism and an organization’s ethical environment impact whistle-blowing. (shrink)

We develop a theoretical model involving religiosity [intrinsic (I), extrinsic-social (E s), and extrinsic-personal (E p), Time 1], Machiavellianism (Time 2), and propensity to engage in unethical behavior (Time 2) to investigate direct and indirect paths. We collected two-wave panel data from 359 students who had some work experiences. For the whole sample, intrinsic religiosity (I) indirectly curbed unethical intentions through the absence of Machiavellianism, the bright side of religiosity. Both extrinsic-social (E s) and extrinsic-personal (E p) directly, while extrinsic-social (...) (E s) indirectly, exacerbated unethical intentions, the dark side of religiosity. Multiple-group analyses across gender, college major, and income showed that the bright side existed directly for low-income students, but indirectly for males and females, business majors, and low-income students. Our novel finding showed that E p undermined unethical intentions indirectly for females. For the dark side, E s incited unethical intentions directly for males, business students, and low-income individuals, but indirectly for females, psychology majors, and low-income people. The Machiavellianism–unethical intentions relationship was the strongest for high-income participants. Religiosity had the highest number of significant paths for low-income individuals and the strongest dark side for males and high-income students, but the highest bright outcome for females. Our novel, original findings foster theory development and testing, add new vocabulary to the conversation of religiosity and unethical intentions, and improve practice. (shrink)

This study examined individual difference characteristics as predictors of business students' attitudes toward sustainable business practices. Three types of predictors were considered: personal values, individualism—collectivism, and leadership styles. Data were collected from 248 business students attending a mid-sized university in western United States using self-reported questionnaires. Few gender differences were present.Hierarchical regression analyses, controlling for personal demographic characteristics, indicated that business students scoring higher on Rokeach's social value scale, collectivism, and transformational leadership also reported more positive attitudes toward sustainable business (...) practices.Implications for research and practice are discussed. (shrink)

Behavioral ethics research has focused predominantly on how the attributes of individuals influence their ethicality. Relatively neglected has been how macro-level factors such as the behavior of firms influence members’ ethicality. Researchers have noted specifically that we know little about how a firm’s CSR influences members’ behaviors. We seek to better merge these literatures and gain a deeper understanding of the role macro-level influences have on manager’s ethicality. Based on agency theory and social identity theory, we hypothesize that a company’s (...) commitment to CSR shifts managers’ focus away from self-interests toward the interests of the firm, bolstering resistance to temptation. We propose this occurs through self-categorization and collective identification processes. We conduct a 2 × 2 factorial experiment in which managers make expense decisions for a company with commitment to CSR either present or absent, and temptation either present or absent. Results indicate that under temptation, managers make decisions consistent with self-interest. More importantly, we find when commitment to CSR is present, managers are more likely to make ethical decisions in the presence of temptation. Overall, this research highlights the interactive role of two key contextual factors—temptation and firm CSR commitment—in influencing managers’ ethical decisions. While limited research has highlighted the positive effects that a firm’s CSR has on its employees’ attitudes, the current results demonstrate CSR’s effects on ethical behavior and imply that through conducting and communicating its CSR efforts internally, firms can in part limit the deleterious effects of temptation on managers’ decisions. (shrink)

This study examined individual difference characteristics as predictors of business students’ attitudes toward sustainable business practices. Three types of predictors were considered: personal values, individualism–collectivism, and leadership styles. Data were collected from 248 business students attending a mid-sized university in western United States using self-reported questionnaires. Few gender differences were present. Hierarchical regression analyses, controlling for personal demographic characteristics, indicated that business students scoring higher on Rokeach’s social value scale, collectivism, and transformational leadership also reported more positive attitudes toward sustainable (...) business practices. Implications for research and practice are discussed. (shrink)

The Building Ethical Leaders using an Integrated Ethics Framework (BELIEF) Program was introduced in 2006 at the Northern Illinois University College of Business. The Program was developed to support two learning objectives: (1) increase students’ awareness of ethical issues and (2) strengthen their decision-making abilities regarding these ethical issues. This article provides an overview of the development and integration of this Program. We also provide assessment data on our two learning objectives. The assessment measures improvement from 2005, before the implementation (...) of the program, to all of the post-year measures. Thus, the BELIEF Program appears to enhance our students’ ability to recognize issues and identify appropriate decision alternatives. We hope that the description of the components of BELIEF will aid other schools as they integrate ethics into their curriculum. (shrink)

This study examined the role of reflection on personal cases for making ethical decisions with regard to new ethical problems. Participants assumed the position of a business manager in a hypothetical organization and solved ethical problems that might be encountered. Prior to making a decision for the business problems, participants reflected on a relevant ethical experience. The findings revealed that application of material garnered from reflection on a personal experience was associated with decisions of higher ethicality. However, whether the case (...) was viewed as positive or negative, and whether the outcomes, processes, or outcomes and processes embedded in the experience were examined, influenced the application of case material to the new problem. As expected, examining positive experiences and the processes involved in those positive experiences resulted in greater application of case material to new problems. Future directions and implications for understanding ethical decision making are discussed. (shrink)

Based on theory of planned behavior, we develop a theoretical model involving love of money (LOM), job satisfaction (attitude), coping strategies/responses (perceived behavioral control), work environment (subjective norm), and work-related behavioral intentions (behavioral intention). We tested this model using job satisfaction as a mediator and sector (public versus private), personal character (good apples versus bad apples), gender, and income as moderators in a sample of 515 employees and their managers in the Republic of Macedonia. For the whole sample, both coping (...) strategies and helpful work environment were related to high job satisfaction. The relationship between work environment and job satisfaction was the strongest link in all subsequent analyses. High LOM is associated with unfavorable work environment for employees in the private sectors and people with low income and is positively associated with coping strategies for bad apples. A favorable work environment was related to less corrupt intent for people in the public sectors, good apples, and with low income, but not for their counterparts. Coping strategies were related to high job satisfaction for males, but not for females. Our counterintuitive results showed that bad apples’ high LOM was related to low corrupt intent. Our theoretical model sheds new light and provides novel theoretical, empirical, and practical implications to Macedonian managers’ corrupt intent. (shrink)

While many authors have theorized about the ability of the humanities to enhance business ethics education, scant empirical work exists to support this speculation. We therefore conduct a study to measure the impact of a live theatre performance on ethical reasoning. We asked students to analyze an ethically-laden historical disaster scenario both before and after attending a performance featuring related narrative themes. Our hypothesis is that attending a live performance would cause students to take a more ethical view of an (...) industrial disaster case study. Results show support for the notion that live theatre may impact individuals’ ethical decision-making as applied to a representative business case. Specifically, we found a significant difference in what parties students hold responsible, what actions students think should have been taken, and how cultural norms affect students’ perceptions of ethical obligations. We therefore suggest that live theatre may be a novel pedagogical tool in business ethics education. (shrink)

Some business schools have come under considerable criticism for what observers see as their complicit involvement in the corporate scandals and financial crises of the last 15 years. Much of the discussion about changes that schools might undertake has been focused on curriculum issues. However, revisiting the curriculum does not get at the root cause of the problem. Instead, it might create a new challenge: the risk of decoupling the discussion of the curriculum from broader issues of institutional purpose. In (...) this article, we argue that the most pressing need facing business schools is not to teach new courses to be responsive to social demands and stay relevant. Instead, it is to revisit their basic mission—the principles and beliefs on which they were founded—and then to re-evaluate their curriculum design choices in this light. We contrast the Spartan and Athenian educational paradigms as a way of shedding light on the nature of a coherent response. (shrink)

Increased investment in ethics education has prompted a variety of instructional objectives and frameworks. Yet, no systematic procedure to classify these varying instructional approaches has been attempted. In the present study, a quantitative clustering procedure was conducted to derive a typology of instruction in ethics education. In total, 330 ethics training programs were included in the cluster analysis. The training programs were appraised with respect to four instructional categories including instructional content, processes, delivery methods, and activities. Eight instructional approaches were (...) identified through this clustering procedure, and these instructional approaches showed different levels of effectiveness. Instructional effectiveness was assessed based on one of nine commonly used ethics criteria. With respect to specific training types, Professional Decision Processes Training and Field-Specific Compliance Training appear to be viable approaches to ethics training based on Cohen’s d effect size estimates. By contrast, two commonly used approaches, General Discussion Training and Norm Adherence Training, were found to be considerably less effective. The implications for instruction in ethics training are discussed. (shrink)

The purpose of this study was to determine whether accounting students’ perception of moral intensity could be enhanced through a limited ethics intervention in an Advanced Accounting course. Ethical decisions are heavily influenced by the intensity of the moral problem: the more egregious the act, the more the people view it as unethical. This controlled experiment measures the change in perceptions of moral intensity with the pre- and post-test instruments using five accounting specific vignettes containing moral dilemmas which are progressively (...) more intense. While other studies have shown that perceived moral intensity directly influences a persons’ moral decision-making process, as far as we are aware, this is the first study that assesses and tests whether the coverage of specific ethics content integrated into an accounting class can positively influence the students’ perception of moral intensity, moral sensitivity/awareness, moral judgment, and moral intentions. Positively influencing students’ moral sensitivity/awareness, moral judgment, and moral intentions is a critical first step to ensuring that our courses and curricula provide the learning environment in which students can develop knowledge and competencies required to become the ethical leaders of tomorrow. (shrink)

The current economic crisis, unsustainable growth, and financial scandals invite reflection on the role of universities in professional training, particularly those who have to manage businesses. This study analyzes the main factors that might determine the extent to which Spanish organizational management educators use corporate social responsibility (CSR) or business ethics stand-alone subjects to equip students with alternative views on business. A web content analysis and non-parametric mean comparison statistics of the curricula of undergraduate degrees in all universities in Spain (...) were conducted. The main conclusion of this paper is related to the Bologna effect in Spanish universities. Comparing our results with prior research in this matter, it is demonstrated that the main reason that explains the increase of CSR and ethical education in Spain is the Bologna process and its adaptation to the European Higher Education Area. Also, private universities in Spain are more likely to require an ethics course than public universities. Other factors, such as size, political orientation, or related to CSR chairs are not statistically explanatory of CSR and ethical education. (shrink)

As organizations place greater emphasis on environmental objectives, business educators must produce the next set of leaders who can champion corporate environmental sustainability initiatives. However, environmental sustainability represents a polarizing topic with some students dismissing its importance and legitimacy. Limited research exists to understand student behavioral influences on sustainability education, especially as it translates to environmental sustainability behavior in the workplace. This gap challenges our ability as educators to understand how to best teach environmental sustainability in order to reach diverse (...) student mindsets. We apply the theory of planned behavior (TPB) to address this gap, investigating the influence of student attitudes, subjective norm, and perceived behavioral control on environmental sustainability intention and behavior. A structural model tested with student survey data finds that student attitude represents the strongest influence on environmental sustainability intention. The model also validates that subjective norm affects sustainability intention with students considering professors along with business leaders and politicians as valid references for sustainability knowledge. To tie the results to effective educational interventions, we use the TPB to organize an extensive review of the sustainability pedagogy literature and identify specific teaching recommendations for increasing the effectiveness of environmental sustainability education. (shrink)

We develop a theoretical model, explore the relationship between temptation (both reflective and formative) and unethical intentions by treating monetary intelligence (MI) as a mediator, and examine the direct (temptation to unethical intentions) and indirect (temptation to MI to unethical intentions) paths simultaneously based on multiple-wave panel data collected from 340 part-time employees and university (business) students. The positive indirect path suggested that yielding to temptation (e.g., high cognitive impairment and lack of self-control) led to poor MI (low stewardship behavior, (...) but high cognitive meaning) that, in turn, led to high unethical intentions (theft, corruption, and deception). Our counterintuitive negative direct path revealed that those who controlled their temptation had high unethical intentions. Due to the multiple faces of temptation (the suppression effect), maliciously controlled temptation (low cognitive impairment and high self control) led to deviant intentions. Subsequent multi-group analysis across gender (a moderator) reformulated the mystery of temptation: a negative direct path for males, but a positive indirect path for females. For males, the negative direct path generated a dark impact on unethical intentions; for females, the positive indirect path did not, but offered great implications for consumer behavior. Both falling “and” not falling into temptation led to unethical intentions which varied across gender. Our counterintuitive, novel, and original theoretical, empirical, and practical contributions may spark curiosity and add new vocabulary to the conversation regarding temptation, money attitudes, consumer psychology, and business ethics. (shrink)

In recent years there has been a substantial amount of research on emotional intelligence (EI) across a wide range of disciplines. Also, this term has been receiving increasing attention in the popular business press. This article extends previous research by seeking to determine whether there is a relationship between emotional intelligence and ethical judgment among practicing managers with respect to questions of ethical nature that can arise in their professional activity. It analyzes the results of a survey of 324 managers (...) enrolled in executive MBA programs from five universities in the southeastern and northeastern United States. This study is based on a model presented by Forsyth showing two dimensions that play an important role in ethical evaluation and behavior. Respondents were classified into one of four groups according to their idealism and relativism levels—situationists, subjectivists, absolutists, and exceptionists. The four ideological group’s scores were compared. The results indicate significant differences between the situationists and absolutists on the one hand, and subjectivists and exceptionists on the other. The former’s emotional intelligence scores were significantly higher thus demonstrating a strong relationship between emotional intelligence and ethical ideology. The results raise important implications for practitioners and educators. (shrink)

Despite the increasing inclusion of ethics and compliance issues in corporate training, the business world remains rife with breaches of responsible management conduct. This situation indicates a knowledge–practice gap among professionals, i.e., a discrepancy between their knowledge of responsible management principles and their behavior in day-to-day business life. With this in mind, this paper addresses the formative, developmental question of how companies’ ethics and compliance training programs should be organized in a manner that enhances their potential to be effective. Drawing (...) on both the qualitative analysis of existing ethics and compliance training and the conceptual literature on behavioral ethics, a framework is proposed that consecutively aligns various types of training into a comprehensive ethics and compliance training program. The strengths and limitations of the suggested framework are discussed. (shrink)

Ethics education matters! Contrary to some common beliefs that ethical behavior is inborn, this study suggests that education does matter. This paper examines ethics education and its relationship with students’ ethical awareness and moral reasoning. Attitudes Towards Business Ethics Questionnaire and 10 vignettes were deployed as the major measurement instruments. It is hypothesized that students with ethics education will have both a greater ethical awareness and ability to make more ethical decisions. Hypotheses were tested in two undergraduate business courses at (...) a major research university where 707 students were sampled. Results suggest that ethics education improved students’ ethical awareness and moral reasoning. Interestingly, results also seem to show that students’ readiness moderated their learning outcomes. (shrink)

Current organizations are underpinned by utilitarian ethics of Modernity. Pure economic motive driven organizations detach themselves from larger societal interest. Rising number of corporate scandals and intraorganizational income inequalities are breeding similar trends in society at large. Current organizations base their competitive advantage on resources and capabilities which boils down to economic supremacy at all cost whether it is named I/o or RBV of the firm. This theoretical article posits Ethics-based Trust as the main competency and capability for attaining sustained (...) competitive advantage. It in no way condemns utility view of the firms but treats it as a natural yet secondary outcome of genuine ethicality of the firm. Cultivating an ethical culture in the firm through identifying antecedents, organizational practices, and the outcomes where profitability is an automatic but secondary outcome under the supremacy of ethics is detailed in the multilevel model presented in this article. The main call of this article is to posit ethics and morality over and above short-term profits so that organizations fulfill their trustee role for society through enacting socio-humanistic theories within organizations. A brief analysis of the proposed ethical theory of firm is undertaken in light of the “schooling” notion in the contemporary organization theory literature. (shrink)

This study examines a sample of three editions of 19 financial accounting and auditing textbooks (n = 57) to explore the state of accounting educational content through the coverage of five key topics (ethics, professional judgment, governance, corporate social responsibility, and fraud) and 16 accounting scandals/troubled corporations. The study method is descriptive and uses independent sample t tests to identify significant differences over time and between countries. The major findings are fourfold. First, some topics' coverage and/or scandals exist in most (...) of the sample's books based on their indexes. However, the page coverage for these topics/scandals is not overwhelming when compared to the number of pages in these texts. Second, the scandals/troubled corporations' page coverage increased between the earliest and the later editions as did a depth of coverage trend measure. Third, U.S. texts in the sample contained significantly more pages devoted to these topics and scandals than the non-adapted Canadian sample texts. Finally, and as expected, the sampled auditing texts contain significantly more pages devoted to these topics and scandals compared to the other financial accounting texts in the sample. Educators and textbook authors interested in the future of business and accounting education will find this study of interest. If reminding accounting students of the ethical dilemmas they will face in their future careers is important, then this study indicates places where coverage in this sample of texts may be enhanced either through the use of standalone supplementary ethics texts or instructor introduced sources. (shrink)

AbstractEmployee whistleblowing via social media channels represents a very high risk to corporate reputation and can potentially lead to litigation and financial loss, especially when the message goes viral. This research examines the effect of social media strategy and social media policy on employees’ sensitivity to the high risk of whistleblowing via social media. We study the effect across employee gender and across two social media misconducts (information leaking and online venting). Our results indicate that the impact of social media (...) strategy and social media policy on employees’ sensitivity differs between gender and across the two cases. In the information leaking case, social media strategy, social media policy and gender jointly influence employee sensitivity to the risk of whistleblowing via social media channels. In the online venting case, gender has a main effect on that sensitivity. Our study has implications for the role of social media in management control systems and adds to the literature on whistleblowing. Our findings also have practical implications related to the use of social media strategy and policies. (shrink)

Electronic waste is the fastest growing form of waste worldwide, associated with a range of environmental, health, and justice problems. Unfortunately, disposal and recycling are hindered by a tendency of consumers to resist recycling their e-waste. This backlog of un-discarded e-waste poses significant challenges for the future. This paper addresses the reasons why many people might continue to value their technological artifacts and therefore to hoard them, suggesting that many of these common explanations are deficient in some way. It argues (...) instead for a derivative kind of value, here labelled “system value”. Addressing the problem of hoarding by invoking the idea of system value, the authors conjecture, could offer some clarity about how to move forward with more successful e-waste management programs. (shrink)

Business Ethics: A European Review, EarlyView.