Poor ethical decision–making costs industry billions of dollars a year and damages the images of corporations. Thus, by answering the question ‘Why do individuals behave as they do when confronted with ethical issues?’ ethical theory can provide businesses with a means to create a more ethical climate and a more successful operation. This study tested the Ethical Decision–Making Model with accountability (Beu & Buckley 2001), which uses theory that suggests that ethical behavior is influenced by the individual, the issue, social (...) relationships (accountability), and the organization in which the employee is embedded (Brass, Butterfield & Skaggs 1988; Frink & Klimoski 1998). The results showed that individuals’ thought processes (cognitive moral development), personalities (locus of control, hostility and aggression, Machiavellianism), and gender influence how they respond to ethical dilemmas, as well as the salience of the moral issue (moral intensity) and the environmental context (work/school). (shrink)

This book summarizes and critiques theories of social and cultural reproduction as they relate to sociology of education.

The authors develop an analysis of education. They show how education carries an essentially arbitrary cultural scheme which is actually based on power. More widely, the reproduction of culture through education is shown to play a key part in the reproduction of the whole social system.

No figure among the western Marxist theoreticians has loomed larger in the postwar period than Louis Althusser. A rebel against the Catholic tradition in which he was raised, Althusser studied philosophy and later joined both the faculty of the Ecole normal superieure and the French Communist Party in 1948. Viewed as a "structuralist Marxist," Althusser was as much admired for his independence of intellect as he was for his rigorous defense of Marx. The latter was best illustrated in For Marx (...) (1965), and Reading Capital (1968). These works, along with Lenin and Philosophy (1971) had an enormous influence on the New Left of the 1960s and continues to influence modern Marxist scholarship. This classic work, which to date has sold more than 30,000 copies, covers the range of Louis Althusser's interests and contributions in philosophy, economics, psychology, aesthetics, and political science. Marx, in Althusser's view, was subject in his earlier writings to the ruling ideology of his day. Thus for Althusser, the interpretation of Marx involves a repudiation of all efforts to draw from Marx's early writings a view of Marx as a "humanist" and "historicist." Lenin and Philosophy also contains Althusser's essay on Lenin's study of Hegel; a major essay on the state, "Ideology and Ideological State Apparatuses," "Freud and Lacan: A letter on Art in Reply to Andre Daspre," and "Cremonini, Painter of the Abstract." The book opens with a 1968 interview in which Althusser discusses his personal, political, and intellectual history. (shrink)

Professionals in all fields, struggling to be both successful and ethical, will find the book challenging, provocative, yet reassuring.

Bourdieu and Education details the practical applications of Bourdieu's theories in a series of specific pedagogic research studies, showing how his ideas can be put into practice. Language, gender, career decision-making and the experience of higher education students are all covered. Questions are also raised concerning research methodology. The authors also examine Bourdieu's interest in the position of the researcher within the research process. Bourdieu's influence is traced in aspects of both theory and practice. Finally, principles, approaches, methods and techniques (...) that may be derived from Bourdieu are suggested, and assessed, for practical use in research. (shrink)

Introduction Few areas of social inquiry are more exciting and important, and yet at the same time more marked by controversy and dispute, than the area ...

This paper combines a review of existing literature in the field of business ethics education and a case study relating to the integration of ethics into an undergraduate degree. Prior to any discussion relating to the integration of ethics into the business curriculum, we need to be cognisant of, and prepared for, the arguments raised by sceptics in both the business and academic environments, in regard to the teaching of ethics. Having laid this foundation, the paper moves to practical questions (...) such as who should teach ethics, and when and how can ethics be taught. The paper presents alternative models for the teaching of ethics in the curriculum of undergraduate and postgraduate business programmes. An integrative model is elaborated on in more detail with a case example describing the six-stage process undertaken in the move from a single entry course to an integrated approach. The case study details not only the planning and initial implementation of ethical education in the context of an undergraduate business degree programme, but also the means by which a change in the way that ethics is taught was achieved in a business faculty in a tertiary institution. (shrink)

The paper describes the approach by which ethics are integrated into the undergraduate curriculum at Northern Illinois University''s College of Business. Literature is reviewed to identify conceptual frameworks for, and issues associated with, the teaching of business ethics. From the review, a set of guidelines for teaching ethics is developed and proposed. The objectives and strategies implemented for teaching ethics is discussed. Foundation and follow-up coursework, measurement issues and ancillary programs are also discussed.

Poor ethical decision–making costs industry billions of dollars a year and damages the images of corporations. Thus, by answering the question ‘Why do individuals behave as they do when confronted with ethical issues?’ ethical theory can provide businesses with a means to create a more ethical climate and a more successful operation. This study tested the Ethical Decision–Making Model with accountability (Beu & Buckley 2001), which uses theory that suggests that ethical behavior is influenced by the individual, the issue, social (...) relationships (accountability), and the organization in which the employee is embedded (Brass, Butterfield & Skaggs 1988; Frink & Klimoski 1998). The results showed that individuals’ thought processes (cognitive moral development), personalities (locus of control, hostility and aggression, Machiavellianism), and gender influence how they respond to ethical dilemmas, as well as the salience of the moral issue (moral intensity) and the environmental context (work/school). (shrink)

Why do people in more unequal societies have worse health and shorter lives than those in less unequal ones? Why do more unequal societies tend to have more violence and weaker community life? This paper discusses the research evidence on the psychosocial pathways which suggest how and why we are affected by inequality.How big income differences are in any society seems to serve as an indicator of the scale of social differentiation and social distances within it. The evidence shows that (...) more hierarchical societies incur a wide range of social costs reflecting the corrosive effects of inequality. But why are we so sensitive to inequality? Epidemiological research on health inequalities and the social determinants of health has demonstrated that the quality of the social environment has powerful effects on health. Particularly important are social status, friendship and early childhood experience. The indications are that poor health may share causal pathways with many other social problems associated with relative deprivation - including violence.Summarizing my recent book, The Impact of Inequality , this paper provides an account of how inequality gets under the skin to affect both health and wellbeing. Rather than making comparisons with some impractical state of complete equality, all the evidence presented shows the importance of the differences in inequality between different states of the USA or between different developed market democracies: it shows that even small increases in equality matter. (shrink)

This study investigates the differences in individuals'' ethical decision making between Canadian university business students and accounting professionals. We examine the differences in three measures known to be important in the ethical decision-making process: ethical awareness, ethical orientation, and intention to perform questionable acts. We tested for differences in these three measures in eight different questionable actions among three groups: students starting business studies, those in their final year of university, and professional accountants.The measures of awareness capture the extent to (...) which respondents felt that a particular action was unethical according to each of several ethical criteria. We found few differences between the two student groups on these measures, suggesting that their education had minimal effect on raising their awareness of the ethical issues in the vignettes. Indeed, overall, the graduating student''s scores were marginally lower than those of the entry-level students. However, the professionals viewed some actions as significantly less ethical than did the graduating students. (shrink)

This article explores five important issues relating to the evaluation of ethics education in accounting. The issues that are considered include: (a) reasons for evaluating accounting ethics education (see Caplan, 1980, pp. 133–35); (b) goal setting as a prerequisite to evaluating the outcomes of accounting ethics education (see Caplan, 1980, pp. 135–37); (c) possible broad levels of outcomes of accounting ethics education that can be evaluated; (d) matters relating to accounting ethics education that are in need of evaluation (see Caplan, (...) 1980, p. 136); and (e) possible techniques for measuring outcomes of accounting ethics education (see Caplan, 1980, pp. 144–49). The paper concludes with a discussion of the issues under consideration. (shrink)

This paper combines a review of existing literature in the field of business ethics education and a case study relating to the integration of ethics into an undergraduate degree. Prior to any discussion relating to the integration of ethics into the business curriculum, we need to be cognisant of, and prepared for, the arguments raised by sceptics in both the business and academic environments, in regard to the teaching of ethics. Having laid this foundation, the paper moves to practical questions (...) such as who should teach ethics, and when and how can ethics be taught. The paper presents alternative models for the teaching of ethics in the curriculum of undergraduate and postgraduate business programmes. An integrative model is elaborated on in more detail with a case example describing the six-stage process undertaken in the move from a single entry course to an integrated approach. The case study details not only the planning and initial implementation of ethical education in the context of an undergraduate business degree programme, but also the means by which a change in the way that ethics is taught was achieved in a business faculty in a tertiary institution. (shrink)

Recent research has shown that, although still on a limited scale, the teaching of business ethics in UK higher education has been increasing in recent years. This paper reports on a postal questionnaire survey conducted to investigate the extent to which ethical issues are covered in the teaching of management accounting in higher education. The principal findings are that the majority of management accounting lecturers in the British Isles do not incorporate ethics. About a third of the respondents to the (...) survey do address ethical issues, although about half of those say they do so only implicitly. Various factors underlying the findings and prospects for the future are discussed. (shrink)

Business schools have a responsibility to incorporate applied business ethics courses as part of their undergraduate and MBA curriculum. The purpose of this article is to take a background and historical look at reasons for the new emphasis on ethical coursework in business schools. The article suggests a prescription for undergraduate and graduate education in applied business ethics and explores in detail the need to increase applied business ethics courses in business schools to enhance the ethical development of students.

Business professions are increasingly faced with the question of how to best monitor the ethical behavior of their members. Conflicts could exist between a profession's desire to self-regulate and its accountability to the public at large. This study examines how members of one profession, public accounting, evaluate the relative effectiveness of various self-regulatory and externally imposed mechanisms for promoting a climate of high ethical behavior. Specifically, the roles of independent public accountants, regulatory and rule setting agencies, and undergraduate accounting education (...) are investigated. Of 461 possible respondents, 230 questionnaires (a 49.6% response rate) indicated that the profession's own rule setting body (The American Institute of Certified Public Accountants) and the use of peer review were perceived as the most effective mechanisms, while government regulation was ranked least. Respondents also evaluated the extent to which ethics should be covered in the accounting curriculum. For every course, the CPAs believed a greater emphasis on ethics is appropriate than presently exists. Suggestions for more effectively integrating ethics into accounting courses are made. Finally, respondents were also asked whether in answering the questionnaire they used a definition of ethics as either the Professional Code of Conduct or a moral and philosphical framework for guiding beliefs. Those who viewed ethics as abiding by a professional code had more confidence in the mechanisms addressed in this study to aid the public accounting profession's ability to ensure high ethical standards of conduct. Methodological implications of this distinction for future studies in business ethics are discussed. (shrink)

Business ethics is once again a hot topic as examples of improper business practices that violate commonly accepted ethical norms are brought to our attention. With the increasing number of scandals business schools find themselves on the defensive in explaining what they are doing to help respond to the call to teach ‘‘more’’ business ethics. This paper focuses on two issues germane to business ethics teaching efforts: the ‘‘targeted output’’ goals of teaching business ethics and when in the curriculum business (...) ethics should be taught. (shrink)

The article examines the question of whether business ethics courses ought to have an impact. Despite the still common attitude among students and some business professionals that ethical considerations are less pressing in business, I argue that moral obligations are just as important there as elsewhere. The emphasis on profits in business is related to other realms (e.g., hobbies and seeking and education) in which, though private goals are dominant, moral limits remain in force. Business ethics courses can play a (...) crucial role in emphasizing the necessity of ethical analysis in business. (shrink)

Recent research has shown that, although still on a limited scale, the teaching of business ethics in UK higher education has been increasing in recent years. This paper reports on a postal questionnaire survey conducted to investigate the extent to which ethical issues are covered in the teaching of management accounting in higher education. The principal findings are that the majority of management accounting lecturers in the British Isles do not incorporate ethics. About a third of the respondents to the (...) survey do address ethical issues, although about half of those say they do so only implicitly. Various factors underlying the findings and prospects for the future are discussed. (shrink)

This paper takes a critical look at the empirical studies assessing the effectiveness of teaching courses in business and society and business ethics. It is generally found that students' ethical awareness or reasoning skills improve after taking the courses, yet this improvement appears to be short-lived. The generalizability of these findings is limited due to the lack of extensive empirical research and the inconsistencies in research design, empirical measures, and statistical analysis across studies. Thus, recommendations are presented and discussed for (...) improving the generalizability and sophistication of future research efforts in this area. (shrink)

This paper reports on a survey of auditors in New Zealand which investigates the nature of the moral judgements they make on a series of problems with ethical dimensions. The framework adopted for this purpose is developed from earlier work which identifies a range of ethical principles which may be involved in business ethical decision‐making. Auditors responded to a questionnaire which posed, firstly, several questions about the context of their ethical decision‐making, and secondly, a series of vignettes elaborating problematical dilemmas (...) which required the selection of one of four possible responses. Data was analysed to determine whether or not it confirmed previous findings in suggesting a predominant ethical orientation for auditors. The results were correlated with demographic variables in order to determine whether or not age, gender, position in firm and size of employee firm were significantly correlated to ethical response. The survey results, on the whole, confirmed the ethical orientation suggested by previous findings, but there were some unexpected results in three out of the ten vignettes examined. Although some correlations were found between the demographic variables and subject responses, the evidence of this survey does not strongly suggest a consistent significant correlation. (shrink)

This paper reports the results of a four year study to measure the effect of a Business and Society course on the ethical judgment of students. The research involves a matched pre/post survey with control design, with the Business and Society course functioning as the treatment variable. The subjects were undergraduate and graduate (M.B.A.) business students (n=460). The answer to the question posed by the title of this paper is yes, in a more ethical direction.

This study responds to suggestions that business-school faculty are promoting distorted views of human nature and out-dated notions of ethics. Specifically, the paper examines in-depth interviews with a sample of 15 faculty centrally-positioned within the field’s symbolic market, namely, academics who completed their Ph.D. programs in the same institutional space as the editors of five top accounting journals. The paper finds that ethics are for the most part important to these individuals, but that the field’s general adherence to the neoclassical (...) economic model creates pressures that militate against a deeper concern for and more adequate treatment of the topic. (shrink)

Business ethics should be taught in business schools as an integrated part of core curricula in MBA programs with a dual focus on both analytical frameworks and their applications to the business disciplines. To overcome the reluctance of many faculty to handle ethical issues, a critical mass of faculty must develop suitable materials, educate their peers in its use, and take the lead by introducing it in their own courses and on senior management programs.

This paper reports on a survey of auditors in New Zealand which investigates the nature of the moral judgements they make on a series of problems with ethical dimensions. The framework adopted for this purpose is developed from earlier work which identifies a range of ethical principles which may be involved in business ethical decision‐making. Auditors responded to a questionnaire which posed, firstly, several questions about the context of their ethical decision‐making, and secondly, a series of vignettes elaborating problematical dilemmas (...) which required the selection of one of four possible responses. Data was analysed to determine whether or not it confirmed previous findings in suggesting a predominant ethical orientation for auditors. The results were correlated with demographic variables in order to determine whether or not age, gender, position in firm and size of employee firm were significantly correlated to ethical response. The survey results, on the whole, confirmed the ethical orientation suggested by previous findings, but there were some unexpected results in three out of the ten vignettes examined. Although some correlations were found between the demographic variables and subject responses, the evidence of this survey does not strongly suggest a consistent significant correlation. (shrink)