This study conducted an empirical survey of 126 Business Ethics students in business and management departments within two universities across the Taiwan Strait to evaluate the impact on these managers-to-be of receiving an education in Business Ethics. The results show that, after receiving that Business Ethics education, students in both universities demonstrated significant improvements in the ethical weighting of their individual values, their recognition of ethical issues and their performance as ethical decision-makers. However, in respect of ethical decision-making, the behavior (...) of these students is still sub-optimal, indicating a need for further improvements in the ethical education of managers-to-be across the Taiwan Strait. (shrink)

The need to maintain the public trust in the integrity of the accounting profession has led to increased interest in research that examines the moral reasoning abilities (MRA) of Certified Public Accountants (CPAs). This study examines the MRA of CPAs practicing in small firms or as sole practitioners and the factors that affect MRA throughout their working careers.The results indicate that small-firm accounting practitioners exhibit lower MRA than expected for professionals and that age, gender and socio-political beliefs affect the moral (...) reasoning abilities of small-firm practitioners. We also find that completion of an ethics course in college has a positive impact on MRA. Also, the survey respondents indicate overwhelming support for including ethics courses within the business curriculum. Finally, the fact that those accountants with the lowest MRA are the least supportive of ethical training may indicate the need for mandatory, rather than optional, training in ethics both in university and Continuing Professional Education courses. (shrink)

First Published in 1999. Routledge is an imprint of Taylor & Francis, an informa company.

Professional ethics, a contemporary topic of conversation among business professionals, is discussed using the perceptions of college business students as the focal point. This research relates to the issues of college instruction in professional ethics, differences in perceptions of ethical behavior attributed to gender, and whether or not students' perceptions of ethical behavior can be modified. After presenting a review of the more important historical developments and research related to professional ethics, this paper focuses on the results of a study (...) that compared a set of ethical responses of various groups of college students with each other. The results of hypotheses testing show an ethics maturation process from students' initial exposure to business courses through the graduate level. These tests also show that formal ethics training, i.e., a separate professional ethics course or unit is an existing course, is not a significant factor in this process. However, one may conclude that the students' perceptions of proper ethical behavior matures toward society's expectations during college life. (shrink)

Sales professionals have been frequent targets of ethical criticism. This paper reports on a survey on ethics of sales professionals in South Africa. The results revealed salespeoples views on controversial sales practices that involve direct monetary consequences; on practices that adversely affect customers, employers and competitors; and on sales peoples sensitization of ethical issues. Stealing from a competitor at a trade show was viewed as the most unethical of the scenarios, while phone sabotage and lying to a customer were held (...) to be the next most unethical scenarios. Analysis of the results lead to a discussion of the implications for sales management. Ethical perceptions were affected by financial considerations. Marketing and Sales Managers will have to review their approach to training in sales ethics as well as how sales professionals implement the market driven approach. (shrink)

This scenario-based study examines the perceptions of university students in the United States and Australia regarding the ethics and acceptability of various sales practices. Study results indicate several significant differences between U.S. and Australian university students regarding the perceptions of ethical and acceptable sales practices. These differences centered on company-salesperson and salesperson-customer relationships. The findings are significant for the employer, and have consequences for customers and competitors. They also have implications for recruiters and managers of salespeople, academics with an interest (...) in understanding cross-national differences in sales ethics, and educators preparing students for future careers as business professionals. (shrink)

This study examines the self-reported ethics of both current and future advertising practitioners, and compares their responses to four scenarios and 17 statements on advertising ethics. Stepwise discriminant analysis was used to determine the extent to which both groups applied the classical ethical theory of deontology to the scenarios and statements. Results indicate significant differences between both groups. For example, current advertising practitioners are significantly less likely than future practitioners to apply deontology to decision making. The implications of these results (...) are discussed and suggestions for future research are outlined. (shrink)

In the field of business ethics, expositions of ethical theory have tended to focus on deontology and utilitarianism. More inclusive reviews of ethical theory tend to be historical and unsystematic. This paper approaches the task of representing the variety of ethical theories systematically. It does so by constructing a schema of possibilities in ethical theory which maps out six "voices", or theoretical positions, all of which are relevant and important for understanding ethics in business. This approach helps to account for (...) the continual presence of dilemmas and conflicts in ethics. (shrink)

Emphasis in business ethics texts and courses has generally focused on corporate and other relatively high-level ethical issues. However, business school graduates in early career stages report ethical dilemmas involving individual-level decisions, often including influence attempts from one or more members of their work role sets. This paper proposes the use of role set analysis as a pedagogical technique for helping individuals to anticipate and deal with early-career ethical issues.

This study investigated gender-related differences in ethical attitudes of 318 graduate and undergraduate business students. Significant differences were observed in male and female responses to questions concerning ethics in social and personal relationships. No differences were noted for survey items concerning rules-based obligations. Implications for future management are discussed.

This is a descriptive study which examined the attitudes and perceptions of 273 business students at eight universities across the U.S. towards ethics education. The results indicate that students perceive that the level of discussion of ethics and ethical issues ranges from less than adequate in some marketing courses to adequate in others. Sales/sales management courses received the highest ratings for coverage of ethical issues, while transportation/logistics courses scored the lowest.The study also finds that students believe, quite strongly, that the (...) discussion of ethics and ethical issues is worthwhile and important. Many feel a course in business/marketing ethics should be required and more indicate that they would take such a course, if offered, even if it was not required. (shrink)

Business school faculty have begun to increase ethics instruction, but very little has been done to assess the effectiveness of this instruction. Curricula-wide studies present conflicting results of the effect of ethics integration into the business curricula. Several studies suggest that courses like business ethics and business and society might have an effect on the ethical awareness or ethical reasoning of business students. A belief of many individuals interested in business ethics is that students must be exposed to ethical awareness (...) and ethical reasoning in business ethics and business and society-type courses and this should be supplemented by discussions of these topics in various business courses such as Accounting, Finance, Marketing, and others.This study reports the results of integrating a unit of business ethics into eleven accounting classes at two universities. An approach for measuring the effect of ethics integration into accounting and other business courses is suggested, and an assessment is made of the impact of ethics integration on students in accounting classes. Results indicate that the principles on which students rely when making moral decisions were affected by ethics integration. After ethics integration, students relied more heavily on the disclosure rule, the golden rule, and the professional ethic. (shrink)

The purpose of this research was to determine if there is a significant difference in the attitudes of students toward situations involving ethical decisions before and after taking a course in Business and Society. A simulated before and after design was used with Clark's personal business ethics and social responsibility scale serving as the measurement instrument. The result of the study indicated that the Business and society class had no statistically significant impact on student attitudes.

Sustainability informs the framework for a seminar that we teach for junior and senior undergraduates entitled "The Ethics and Economics of Sustainable Societies." One of the class requirements has each student research and write a life-cycle case study, an exercise in which they trace the full, or partial, life-cycle of some product with which they are familiar. Students are expected to examine the economic, ethical, and ecological implications along each step in the life-cycle of the product. We believe that life-cycle (...) cases in general are very helpful in revealing the full economic, ethical, and ecological consequences of product development, marketing, use, and disposal. We also believe that asking students to research the product themselves provides additional pedagogical benefits. After a brief review of the philosophical case for our alternative view of corporate social responsibility, we will describe the life-cycle case method, offer several examples from our own classes, and make the case for the pedagogical benefits of this approach. (shrink)

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The concept of business ethics has continued to remain a major item on the agenda of corporate America for the last twenty years. Regrettably, this longevity of interest has not been matched by equal attention to the pedagogical methods and techniques used to address these issues. The current mode of teaching business ethics generally involves reliance on “war stories,” case studies, andseminars. Today’s dynamic environment creates pressures for higher levels of ethical behavior by business. Many ethical challenges faced by contemporary (...) managers are not easily resolved by existing guidelines, and require managers to expand their scope of analysis in attempting to arrive at satisfactory resolutions. Literature can be an especially alternative source of insights, as authors are able to highlight behaviors that may not be available from traditional sources. Historically, the use of literature in examining business ethics has been focused primarily on novels such as The Jungle, Babbit, and The Great Gatsby. Plays are more useful than novels in attempting to inculcate moral and ethical values since they more sharply address the interactions of characters, and the reader becomes more involved in their situations. The plays selected for analysis, Henrik Ibsen’s An Enemy of the People, Arthur Miller’s Death of a Salesman, and David Mamet’s Glengarry Glen Ross, have intense plots and characters and allow the reader to observe a wide range motives, emotions, and traits. This untraditional approach to teaching business ethics enhances the ability to relate to the increasingly complex ethical issues facing the individual and the organization. (shrink)

This study explores the relationships among marketers' deontological norms and their personal values. Based on the review of theoretical works in the area of marketing, hypotheses concerning the relationships among marketers' norms and their personal values were developed and tested. Data were collected from 249 marketing professionals. Results from canonical correlation analysis generally indicate that marketers' norms can be partly explained by personal values. Marketers' pricing and distribution norms, information and contract norms, and norms pertaining to marketers' honesty and integrity (...) were significantly related to the personal values emphasizing "excitement," "warm relationships with others," "fun and enjoyment in life," and "a sense of accomplishment.". (shrink)

Literature on the teaching of ethics points to the need for realistic business problems in which students deal with ethical dilemmas. This paper presents the results of an experiment in which students take on the role of a Brand Manager who must decide on the level of support to allocate to four distinct business problems. The problems were presented as business problems including realistic profit and cost considerations, rather than being posed as "ethics cases". Students were able to select from (...) a range of product support levels for each problem. The experiment isolated the factor effects which included level of realism, degree of competition, company situation in terms of fault and profit level, and problem type relative to damage and visibility. Company fault was the most important factor in determining the level of product support allocations. Allocations generally increased when there was an increase in profit level from low to medium. However, there was no additional increase in allocations above the medium profit level. The paper concludes with suggestions on how the results can be used as a springboard for discussion of the integration of ethical considerations in managerial decision making. (shrink)

This study investigated gender-related differences in ethical attitudes of 318 graduate and undergraduate business students. Significant differences were observed in male and female responses to questions concerning ethics in social and personal relationships. No differences were noted for survey items concerning rules-based obligations. Implications for future management are discussed.

The responses to the questions of why? when?, how?, where?, and in what ways? business ethics should be taught in the BusinessEthics classroom inundate the scholarly literature. Yet, to date, despite some very interesting ideas, with respect to the answers givento the above question, not only has nothing even close to consensus been reached, but this particular area of pedagogy is instagnation—authors still challenge both the very idea of teaching business ethics as well as the practical value of such courses (...) for ourstudents once they graduate to the corporate world.In this paper I will suggest that the reason for this lack of pedagogical progress is that there has been a serious oversight regarding the most important teaching question of all: Who? I will show that the pedagogical issue of whom should be teaching Business Ethics has been largely ignored, skirted or answered incorrectly. I will then boldly argue that the only necessary condition for successful courses inBusiness Ethics is that they be taught by experts in ethics, i.e., Ph.D.s in philosophy. (shrink)

This study employs a pretest-posttest experimental design to extend recent research pertaining to the effects of teaching business ethics material. Results on a variety of perceptual and attitudinal measures are compared across three groups of students — one which discussed the ethicality of brief business situations (the business scenario discussion approach), one which was given a more philosophically oriented lecture (the philosophical lecture approach), and a third group which received no specific lecture or discussion pertaining to business ethics. Results showed (...) some significant differences across the three groups and demonstrated that for a single lecture, the method used to teach ethics can differentially impact ethical attitudes and perceptions. Various demographic and background variables did not moderate the relationship between the teaching method and the dependent variables, but the sex of the student was strongly associated with the ethical attitude and perception measures. (shrink)

Given the proliferation of research regarding the ethical development of students in general, and business students in particular, it is difficult to draw conclusions from the contradictory results of many studies. In this meta-analysis of empirical studies from 1985 through 1994, the relationships of gender, age and undergraduate major to the ethical attitudes and behavior of business students are analyzed. The results indicate that female students exhibit stronger ethical attitudes than males. The same is also true for older versus younger (...) students. However, the relationship with undergraduate major is still difficult to interpret. (shrink)

A relatively new and exciting area of collaboration has begun between philosophy of mind and ethics. This paper attempts to explore aspects of this collaboration and how they bear upon traditional ethics. It is the author's contention that much of Western moral philosophy has been guided by largely unrecognized assumptions regarding reason, knowledge and conceptualization, and that when examined against empirical research in cognitive science, these assumptions turn out to be false -- or at the very least, unrealistic for creatures (...) with our cognitive structures. The fundamental tension between the Western idea of morality (as basically rule-following) and the way in which people actually confront and experience moral dilemmas is a result of our failure to take the insights of cognitive psychology seriously. This failure has had a dramatic impact on not only how we teach ethics, but how we attempt to live out lives. (shrink)