Personal values have long been associated with individual decision behavior. The role played by personal values in decision making within an organization is less clear. This study examines the relationship between personal values and the ethical dimension of indicated decisions utilizing discriminant analysis. Past research has found that managers tend to respond to ethical dilemmas situationally. The study examines personal values as they relate to four types of ethical dilemmas.

Hunt and Vitell''s General Theory (1992) is used in a cross-cultural comparison of U.S. and Taiwanese business practitioners. Results indicate that Taiwanese practitioners exhibit lower perceptions of an ethical issue in a scenario based on bribery, as well as milder deontological evaluations and ethical judgments relative to their U.S. counterparts. In addition, Taiwan respondents showed higher likelihood of making the payment. Several of the paths between variables in the theory are confirmed in both U.S. and Taiwan samples, with summary data (...) suggesting the Hunt and Vitell theory performs well in both U.S. and Taiwan. Some unanticipated linkages within the model were uncovered in the samples. Results and implications are discussed. (shrink)

Managerial value systems along with individualism-collectivism concepts were examined among 768 managers in Iran. The sample was randomly selected from state, private, and mixed organizations. The participants ranked conformist and sociocentric values high. In addition, the participants displayed a high tendency toward collectivism and a weak commitment to individualism. Furthermore, existential value was highly correlated with individualism-collectivism measures.

Efforts to promote ethical behaviour in business and academic contexts have raised awareness of the need for an ethical orientation in business students. This study examines the similarities and differences between the personal values of Iranian and Australian business students and their attitudes to cheating behaviour in universities and unethical practices in business settings. Exploratory factory analysis provided support for three distinct ethics factors—serious academic ethical misconduct, minor academic ethical misconduct, and business ethical misconduct. Results reveal statistically significant differences between (...) the two cultural groups for ethical (altruism/universalism) values, and for attitudes to serious academic misconduct. No differences were found between the two groups for attitudes to minor academic unethical practices or unethical business practices. Gender influenced responses where females were found to indicate higher levels of unacceptability of unethical practices in academic and business settings than males. This pilot study highlights the need for higher education institutions to develop and enforce policies and practices to publicise, encourage and reinforce higher awareness of the need for adhering to ethical behaviour in university studies as a necessary component of training business professionals. (shrink)

When it comes to cheating in higher education, business school students have often been accused of being the worst offenders; if true, this may be a contributing factor in the kinds of fraud that have plagued the business community in recent years. We examined the issue of cheating in the business school by surveying 268 students in business and other professional schools on their attitudes about, and experiences with, cheating. We found that while business school students actually cheated no more (...) or less than students in other professional schools, their attitudes on what constitutes cheating are more lax than those of other professional school students. Additionally, we found that serious cheaters across all professional schools were more likely to be younger and have a lower grade point average. (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.

This research investigates the perceptions of five constituent groups of an accredited business school — their perceptions of others'' ethics, of their own ethics and ideal values, and of how business ethics can be improved. Self-described behavior from the constituent groups is quite similar, yet is decidedly different from that which respondents felt others would do. Undergraduate business students tended to have the lowest estimation of others'' ethics in addition to the least ethical self-described behavior compared with other constituent groups. (...) All constituents were solidly in favor of improving ethics by developing principles of business ethics, requiring ethics courses in business schools and introducing industry codes of ethics. People are much more ethical than they are perceived to be. Knowing that others are more ethical may in turn cause other people to act more ethically. Similarly, believing that others are less ethical may encourage less ethical behavior. (shrink)

Using a nationwide survey, this study compared the ethical values and decision processes ofFortune executives and MBA students. Statistically significant differences in ethical values were found by class of respondent, gender, and professed decision approach. MBAs were also found to process ethical decisions differently than business professionals.

Previous studies have reportedstudents' widely held belief that they are moreethical than businessmen. On the other hand,widespread cheating among college students hasbeen reported. This paper examines thisinconsistency between the beliefs of collegestudent regarding the need for ethical behaviorin a business setting and their actions in anacademic setting.The results of this study indicate that whilestudents are generally upset with cheating intheir class, a large proportion of themnonetheless engage in such behavior. It wasfurther found that students have a goodunderstanding of what constitutes (...) ethicalbehavior in the business world and the need forsuch behavior. However, they also believe thatbusiness people fail to act in an ethicalmanner, and that they may need to actunethically to advance their careers. (shrink)

Moral development theorists posit that as individuals mature, i.e. grow older and acquire experience, they tend to have higher ethical values than when they were younger. This maturation process does not stop at adolescence as previously thought, but extends into one's late twenties or early thirties. Many theorists posit that gender is also a variable that accounts for differences in moral development. This research, using scenarios created by Clark in 1966 and updated for this research, compares the Personal Business Ethics (...) Score and the Social Responsibility Score of students in the Hotel and Restaurant Management Department of New York City Technical College and alumni of that department to ascertain if age/experience and gender are factors in moral development. The students are all under twenty-six years of age and have no management experience. The alumni have over five years of hospitality management experience. ANOVA at p $<$.05 was used to test results. ;The PBES measures the personal commitment to integrity and honesty and commitment to the observance of the laws governing business. The results are that students' scores are significantly lower than managers' scores, and that male students' scores are significantly lower than female students' scores. No significant differences were found when male managers' scores were compared to female managers' scores. ;The SRS measures the commitment to the welfare of others over individual or corporate profit maximization. The results are that male students' scores are significantly lower than female students' scores and that male managers' scores are significantly lower than female managers' scores. ;For both scores there is a continuum of ethical values as measured by the scales. This continuum starts with male students who are under twenty-six years of age and do not have management experience, whose scores represent the lowest ethical values, and extends to female managers whose scores represent the highest ethical values. ;This research supports the moral development theory that individuals do mature beyond late adolescence and that age/experience and gender are factors in moral development. (shrink)

This article reports the findings of a survey examining if there are gender and career stage differences between male and female practitioners regarding ethical judgment. The results show that, on average, females adopted a more strict ethical stance than their male counterparts on 7 out of 19 vignettes. Males on the other hand, demonstrated a more ethical stance than their female counterparts on 2 out of 19 vignettes. The results furthermore indicate there is a significant difference in ethical judgment across (...) career stages. Overall, it appears that practitioners in later career stages display higher ethical judgment than practitoners in lower career stages. Implications are provided for both practitioners and academicians. (shrink)

Kuper states that a human being must be regarded as a social being whose development has been different from that of animals because of social relationships, cultures, and his or her concept of good and evil. He further states this evolutionary advantage explains human development rather than genetic evolution, which is relatively slow; and it also lies at the origin of their enhanced capacity for adapting to his or her environment. Moral development theorists have been concluding that as human beings (...) mature, that is grow older and gain more experience, their ethical values will tend to improve and they will become morally sophisticated. Theorists further conclude that this development can even take place as an individual reaches his or her thirties and forties. Researchers in human behavior also suggest that individuals develop their ethical values through their family life, school, religion, and other social influences . Ettorre further states that ethical sophistication and development requires learning from experience and case studies, because there are many difficult business ethical dilemmas which requires prior training and familiarity. ;This research uses Clark's instrument, which has been updated by Stephenson, Galbraith, and Grimm ; as well as other researchers , to measure Personal Business Ethics Scores of Supermarket managers and employees. The PBES measures personal commitment to integrity, honesty, and observance of the laws regulating current business activities. This research takes into consideration the respondents' age, supermarket management experience, and gender. This study contributes to the theory of moral development as it is tested in the Supermarket Industry for the first time. ;The results of this research suggest that age, supermarket management experience, and gender are factors which affect the moral development of supermarket associates and managers. Kohlberg's moral development theory is supported by this research. (shrink)