The topic of the article is how moral development theory can enlighten the understanding of ethical behaviour in business. It discusses previous research on the subject, and reports an empirical study of academics (engineers and business economists with a master degree) working in the private sector in Norway.Moral development theory is based on a long research tradition, and many researchers within business ethics have assumed the importance of moral reasoning in business environments. However, the truth of these assumptions has not (...) been confirmed by previous empirical research. (shrink)

This study examined ethical attitudes and perceptions of 691 undergraduate seniors and freshmen in a college of business. Gender was found to be correlated to perceptions of "what the ethical climate should be" with female subjects showing significantly more favorable attitude towards ethical behaviors than males. Further, Seniors had a more cynical view of the current ethical climate than freshmen. Freshmen were significantly more likely than seniors to believe that good business ethics is positively related to successful business outcomes. Ethical (...) education was significantly correlated to both perceptions of "current ethical climate" as well as "what the ethical climate should be". Students who had been exposed to ethical issues in a course were more likely to believe both, that ethical behavior is, and should be, positively associated with successful business outcomes. (shrink)

This article summarizes the multitude of empirical studies that test ethical decision making in business and suggests additional research necessary to further theory in this area. The studies are categorized and related to current theoretical ethical decision making models. The studies are related to awareness, individual and organizational factors, intent, and the role of moral intensity in ethical decision making. Summary tables provide a quick reference for the sample, findings, and publication outlet. This review provides insights for understanding organizational ethical (...) decision constructs, where ethical decision making theory currently stands, and provides insights for future empirical work on organizational ethical decision making. (shrink)

This study reports the results of a survey designed to assess the impact of business education on the ethical beliefs of business students. The study examines the beliefs of graduate and undergraduate students about ethical behavior in educational settings. The investigation indicates that the behavior which students learn or perceive is required to succeed in business schools may run counter to the ethical sanctions of society and the business community.

Many have preached the need for business schools to "teach" ethics, but very few have considered that business schools should also adopt and implement their own codes. The authors' previous research indicates that there is a perceived need for a code of ethics for business schools. Currently, relatively few schools have in fact adopted codes of ethics applicable to all the constituents of the institution. Proposals made to businesses to help them determine which values should be included in a corporate (...) code do not appear to adequately address the distinctive issues faced in an academic environment. In an earlier survey, the authors identified general principles of conduct that seemed to encompass the values expressed by the respondents. Relying on research that has indicated that ideally a code of ethics should be inspirational and value oriented rather than prescriptive and proscriptive, the authors herein propose ten values and correlating definitions that would provide a framework for a business school code of ethics. (shrink)

Following the example of the many organizations in the United States which have a code of ethics, an increasing interest on the part of companies, trade organizations, (semi-)governmental organizations and professions in the Netherlands to develop codes of ethics can be witnessed. We have been able to escort a variety of organizations in this process. The process that organizations must go through in order to attain a code involves a variety of difficult decisions. In this article we will, based on (...) our experiences, describe twelve dilemmas which will have to be solved during the development of such a code. When one or more of these dilemmas is ignored or an ungrounded choice is made, the effectiveness of the code will be negatively affected. Furthermore, the twelve dilemmas could be used as twelve dimensions to exemplify organizational codes of ethics. In this article we will also discuss a method to organize ethics within the organization. This will serve as a guide as to how, with respect to the dilemmas described, adequate considerations can be made. The article will be concluded with a description of our experiences at the Dutch Schiphol Airport. This case demonstrates how the aforementioned reasoning can be applied in practice. (shrink)

The self-interest paradigm predicts that unethical behavior occurs when such behavior benefits the actor. A recent model of lying behavior, however, predicts that lying behavior results from an individual''s inability to meet conflicting role demands. The need to reconcile the self-interest and role conflict theories prompted the present study, which orthogonally manipulated the benefit from lying and the conflicting role demands. A model integrating the two theories predicts the results, which showed that both elements — self benefit and role conflict (...) — influenced lying, separately and interactively. Additionally, the relative strength of the roles in conflict affected their level of influence. Theoretical and practical implications are discussed. (shrink)

The purpose of this study was to extend the previous research on ethics in retailing. Prior research of Dornoff and Tankersley (1985–1976), Gifford and Norris (1987), Norris and Gifford (1988), and Burns and Rayman (1989) examined the ethics orientation of retail sales persons, sales managers, and business school students. These studies found the college students less ethically-oriented than retail sales people and retail managers. The present study attempts to extend the research on ethics formation to a geographically and academically diverse (...) sample, and to determine if retail management experience in the form of a professional practicum or internship, or entry level management training programs, such as experienced by recent graduates, are critical factors in the formation of business ethics. The sample consisted of thirty-three students majoring in Human Ecology with a concentration in Retail Merchandising and 51 recent graduates of the retail Merchandising program. The series of fourteen vignettes developed by Dornoff and Tankersley (1975–1976) was used. An acknowledged limitation of this study is the validity of the questionnaire developed by Dornoff and Tankersley due to the method of development and new laws concerning warranties and credit etc. which have occurred since 1976. The instrument was used, however, to maintain consistency with earlier studies for the purpose of comparison of groups. No significant differences were found in the students' perceptions of the fourteen actions presented in the vignettes, but the range of the responses in the post-internship tests increased in many cases. The alumni appeared to be slightly more ethical than the students but not as ethical as the managers surveyed in 1986 by Norris and Gifford. Indications are that the critical point of ethics formation may be at the mid-management level and that internships and management training programs have little effect on the ethical perceptions of participants. These findings are consistent with studies such as Gable and Topol (1988), and Jordan and Davis (1990) which showed high Machiavellian scores among young retailing executives, often buyers, as opposed to upper level retailing management. Scales with measure Machiavellianism, or manipulativeness, have been used as an alternative method of examining business ethics. (shrink)

Machiavellianism has tremendous influence on modern business communities, especially in the U.S.A. and European countries. Businessmen today, it is said, prefer to follow the directions of pragmatism and expediency rather than the dictates of individual conscience.In principles and practices, Indian management by and large follows the Western line. Therefore, the question arises whether Machiavellian influences are perceptibly high on Indian managers. This question is more relevant in the light of a few surveys conducted on the ethical attitudes of Indian managers. (...) These identified a clear contrast between their expressed behaviour and wanted attitudes. The present study on the attitudes of managers from the major cities of India concludes that Niccolo Machiavelli inspires and influences Indian managers, but has not become the final determinant in their decision-making. (shrink)

The role demographic, personality, and situational factors play in the ethical decision making process has received a significant amount of attention (Ford and Richardson, 1994). However, the empirical research on students' decisions to engage in collegiate cheating has not been included in this literature. This paper reviews the last 25 years of empirical research on collegiate cheating. The individual/situational factor typology from Ford and Richardson's review (1994) is used to compare the two literatures. In addition, issues pertaining to the quantification (...) of academic dishonesty, the perception that cheating is increasing, and methodological considerations are addressed in this review. (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)

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)

From a national U.S. sample of senior academic biochemists, ninety-four indicated that they personally knew of an incident of scientific wrongdoing. Among these individuals, less formal actions against an offending individual were endorsed when either actions were believed to have the potential to publicly embarrass the offending individual, or the actions might adversely affect the professional career of the whistleblower. These relationships remain significant after controlling for professional status, career age, and current level of formal departmental administrative responsibility. Study limitations (...) and implications are discussed. (shrink)

This study investigated effects of codes of ethics on perceptions of ethical behavior. Respondents from companies with codes of ethics (n = 465) rated role set members (top management, supervisors, peers, subordinates, self) as more ethical and felt more encouraged and supported for ethical behavior than respondents from companies without codes (n = 301). Key aspects of the organizational climate, such as supportiveness for ethical behavior, freedom to act ethically, and satisfaction with the outcome of ethical problems were impacted by (...) the presence of an ethics code. The mere presence of a code of ethics appears to have a positive impact on perceptions of ethical behavior in organizations, even when respondents cannot recall specific content of the code. (shrink)

Fraud and misconduct in scientific research appears to be increasing since 1980 when several cases were disclosed. Earlier instances were handled awkwardly, but the scientific community has since mobilized and issued guidelines about responding to allegations of misconduct and about the responsible conduct of research. Scientists, editors and the institutions of science are slowly learning how to cope with this problem.

Graduate and undergraduate students were asked to evaluate the ethicality and practicality of the lead character in several case scenarios. Students' responses indicated they believed practicality was more important than ethicality. The majority of students were able to determine the correct ethicality of the cases presented to them. The authors conclude that more research is needed in the antecedents of a student's value system.

This empirical study of Fortune 1000 firms assesses the degree to which those firms have adopted various practices associated with corporate ethics programs. The study examines the following aspects of formalized corporate ethics activity: ethics-oriented policy statements; formalization of management responsibilities for ethics; free-standing ethics offices; ethics and compliance telephone reporting/advice systems; top management and departmental involvement in ethics activities; usage of ethics training and other ethics awareness activities; investigatory functions; and evaluation of ethics program activities. Results show a high (...) degree of corporate adoption of ethics policies, but wide variability in the extent to which these policies are implemented by various supporting structures and managerial activities. In effect, the vast majority of firms have committed to the low cost, possibly symbolic side of ethics management (e.g., adoption of ethics codes and policies, etc.). But firms differ substantially in their efforts to see that those policies or codes actually are put into practice. (shrink)

Communicating ethical values is a serious issue for a number of organizations. While ethical codes are useful, they cannot exist alone. Organizations must make certain codes reflect the ideals of individuals in the organization and the ethical expectations must be clearly communicated. This study examined the sources (people) and channels (ways messages were received) that affected how employees learned about ethics. Results showed that training and orientation programs were affirmed as sources of learning along with teaching others. Codes and handbooks (...) were also identified as ways employees learned about ethics in their organization. Ethical issues were discussed more frequently with fellow employees than with supervisors suggesting that managers could be more proactive about discussing ethics with employees. (shrink)

Although commonly confused, the values inherent in copyright policy are different from those inherent in scholarly standards for proper accreditation of ideas. Piracy is the infringement of a copyright, and plagiarism is the failure to give credit. The increasing use of Web-based electron publication has created new contexts for both piracy and plagiarism. In so far as piracy and plagiarism are confused, we cannot appreciate how the Web has changed the importance of these very different types of wrongs. The present (...) paper argues that Web-based publication lessens the importance of piracy, while it heightens the need for protections against plagiarism. Copyright policy protects the opportunity for publishers to make a profit from their investments. As the cost of publication decreases in the electronic media, we need fewer copyright protections. Plagiarism is the failure to abide by scholarly standards for citation of sources. These standards assure us that information can be verified and traced to its source. Since Web sources are often volatile and changing, it becomes increasingly difficult and important to have clear standards for verifying the source of all information. (shrink)

This paper accepts as given that business students want to get ahead. It criticizes business schools for their failure to reduce the incongruence between doing what is right and doing what it takes to get ahead. Because of this failure business school graduates carry negative ideas, attitudes and behaviors vis-à-vis social responsibility from business schools into the business world. Recommendations are made for increasing the social responsibility of business schools.

As Post observes, accounting firms are unique among multinationals. They are more likely than firms in almost any other category to go abroad. They also have less choice in location as their expansion is determined largely by the desired locations of their clients. Given the widespread global presence of such firms, it can be argued that the global audit firm is uniquely at risk from variations in ethical perceptions across nations. This study extends the U.S. accounting literature on determinants of (...) cheating among accounting students to the U.K. Based on the work of Cohen et al. it develops a model that suggests that students in lower "uncertainty avoidance" countries will be both less likely to cheat, and when they do cheat, will be driven by internal rather than external mode. Our results supported the model as proposed as our results indicated that U.S. students were more likely to cheat and were more responsive to external stimuli than were the U.K. students. (shrink)

The report of the Treadway Commission suggests that all public companies should establish effective written codes of conduct in promoting honorable behavior by corporations. The need for written "codes of conduct" for businesses is evident in the current literature. However, there is not sufficient evidence regarding the implication of codes of conduct in a college. Academic dishonesty has become an important issue in institutions of higher education. Codes of conduct can also provide a basis for ethical behavior in colleges and (...) universities. Survey respondents were generally supportive of the concept of codes of ethical conduct in colleges and universities. The results of this study indicate that college codes of conduct tend to follow a "low road" approach. The results also suggest the following needed improvements in college and university codes of conduct: (1) greater emphasis on preventing financial, scientific, and academic fraud; (2) more inclusion of the faculty in the process; and (3) establishment of a proper process for implementation of the code. (shrink)

The conceptual model presented in this article argues that corporations exhibit specific behaviors that signal their true level of moral development. Accordingly, the authors identify five levels of moral development and discuss the dynamics that move corporations from one level to another. Examples of corporate behavior which are indicative of specific stages of moral development are offered.

Schools of business are being blamed for much of the unethical behavior in business today (Harcourt, 1990: p. 17); Ethics can and should be integrated into coursework throughout students' college careers (Spencer and Lehman, 1990: p. 7); ... business schools have been charged with inadequate attention to ethics (Bishop, 1992: p. 291); The American Assembly of Collegiate Schools of Business (AACSB) encourages schools of business to incorporate business ethics throughout the curricula (Davidet al., 1990: p. 26). These quotations indicate the (...) concern for providing ethics education in today's business curriculums. In 1976, the AACSB urged business educators to include ethics in their course curricula, however, over 15 years later there is still concern as to whether the coverage of this topic in the business curriculum is adequate.A review of the literature indicates that professors are beginning to integrate this topic into its curriculum. But what are the techniques that work? And is the topic of ethics truly being integrated into the entire business curricula? (shrink)

_Ethics and the University_ brings together two closely related topics, the practice of ethics in the university and the teaching of practical or applied ethics in the university. This volume is divided into four parts: * A survey of practical ethics, offering an explanation of its recent emergence as a university subject, situating that subject into a wider social and historical context and identifying some problems that the subject generates for universities * An examination of research ethics, including the problem (...) of plagiarism * A discussion of the teaching of practical ethics. Michael Davis explores how ethics can be integrated into the university curriculum and what part particular cases should play in the teaching of ethics * An exploration of sexual ethics _Ethics and the University_ provides a stimulating and provocative analysis of academic ethics which will be useful to students, academics and practitioners. (shrink)