This paper is based on a five-year study of the ethical principles considered by executives, middle managers, and students as appropriate guidelines for making decisions. Out of the fourteen principles surveyed, nine seem to be standards that can be applied with no further thought or research required by the decision maker. The other six principles may suggest decisions makers need clearer guidelines as to what to do or what not to do when faced with an ethical dilemma that exists outside (...) defined systems of corporate ethics. (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)

A survey of 138 college students reveals an undergraduate major has a greater influence on corporate social responsibility than business ethics. Business students are no less ethical than nonbusiness students. Females are more ethical and socially responsible than males. Age is negatively related to one's Machiavellian orientation and positively related to negative attitudes about corporate efforts at social responsibility. The results suggest a greater need to focus busines ethics instruction based on student characteristics.

A longitudinal survey of business graduates over a four-year period revealed stability over time in their assessments of proposals to improve business ethics except for significantly greater disapproval of government regulation. A comparison of graduates and executives indicate both favor developing general ethical business principles, business ethics courses, and codes of ethics, while disapproving government regulation and participation by religious leaders in ethical norms for business. The mean rankings by business graduates over time of factors influencing ethical conduct show significant (...) declines in school-university training and significant increases for religious training and industry practices. Graduates and executives rank family training as the most important influence and school-university training as least important. The authors conclude that a more careful consideration be given to matching reform proposals and influence factors, and to increasing the depth of change efforts in individual business ethics. (shrink)

A framework is presented for studying ethical conduct in public accounting practice. Four levels of analysis are distinguished: individual, local office, multi-office firm and professional institute. Several propositions are derived from the framework and discussed: (1) The effects of ethical vs. unethical behavior on an accountant's prospects for advancement are asymmetrical in nature; (2) the way individuals perceive or frame the decision problem at hand will make an ethical response more or less likely; (3) the economic incentives present in competitive (...) markets influence the work goals of firms and offices, and lead to ethical dilemmas for individuals; and (4) initiatives at the firm or institute level aimed at compliance with professional ethical standards will by themselves have little effect on individual ethical behavior. Research into ethical behavior of practitioners will capture self-conscious and biased responses unless it is designed so as to permit indirect observation and recording of spontaneous comments. To assure valid research findings, practitioners should be interviewed and their motives assessed indirectly. A longitudinal approach is recommended, beginning with students who are choosing an accounting career. Two types of questions for use in these interviews are described. (shrink)

This study discusses how perceptions of ethics are formed by certified public accountants (CPAs). Theologians are used as a point of comparison. When considering CPA ethical dilemmas, both subject groups in this research project viewed confidentiality and independence as more important than recipient of responsibility and seriousness of breach. Neither group, however, was insensitive to any of the factors presented for its consideration. CPA reactions to ethical dilemmas were governed primarily by provisions of the CPA ethics code; conformity to that (...) code may well be evidence of higher stage moral reasoning. (shrink)