Case teaching occupies a central place in the history of business education and in recognition of its significance, the Journal of Business Ethics recently created a new section for cases. Typically, business ethics cases are used to teach moral reasoning by exposing students to real-life situations which puts them in the position of a decision-maker faced with a moral dilemma. Drawing on a critical management studies' (CMS) critique of mainstream business ethics, this article argues that this 'idealtype' decision-focused case underplays (...) the social, political and economic factors which shape managerial decisions. An alternative 'dark side' case approach is presented, which highlights the structural features of capitalism and the role of government in regulating the market. The 'dark side' approach is illustrated with the case of a New Zealand woman, dependent on an oxygen machine, who died when her power was disconnected by her Stateowned electricity supplier because of an unpaid bill. The case considers the actions of both the company and the industry regulator within the context of a 'light-handed' approach to government regulation. The article concludes with a discussion of how this approach to the case method, which moves beyond managers and their moral dilemmas, can provide students with a deeper understanding of the complexity of business ethics. (shrink)

The recent corporate scandals in the United States have caused a renewed interest and focus on teaching business ethics. Business schools and their faculties are reexamining the teaching of business ethics and are reassessing their responsibilities to produce honest and truthful managers who live lives of integrity and ethical accountability. The authors recognize that no agreement exists among business schools and their faculties regarding what should be the content and pedagogy of a course in business ethics. However, the authors hold (...) that regardless of one’s biases regarding the content and pedagogy, the effective teaching of business ethics requires that the instructor in designing and delivering a business ethics course needs to focus particular attention on four principal questions: (1) what are the objectives or targeted learning outcomes of the course? (2) what kind of learning environment should be created? (3) what learning processes need to be employed to achieve the goals? and (4) what are the roles of the participants in the learning experience? The answers to these questions provide the foundations for any business ethics course. The answers are major determinants of the impact of a business ethics course on the thinking of students and the views on the ethical and professional accountabilities and responsibilities of managers in the workplace. (shrink)

Ethical conduct is the hallmark of excellence in engineering and scientific research, design, and practice. While undergraduate and graduate programs in these areas routinely emphasize ethical conduct, few receive formal ethics training as part of their curricula. The first purpose of this research study was to assess the relative effectiveness of ethics education in enhancing individuals’ general knowledge of the responsible conduct of research practices and their level of moral reasoning. Secondly, we examined the effects of ethics education on the (...) positive psychological outcomes of perspective-taking, moral efficacy, moral courage, and moral meaningfulness. To examine our research hypotheses, we utilized a pretest–posttest quasi-experimental design consisting of three ethics education groups (control, embedded modules, and stand-alone courses). Findings revealed that both embedded and stand alone courses were effective in enhancing participants’ perspective-taking, moral efficacy, and moral courage. Moral meaningfulness was marginally enhanced for the embedded module condition. Moral judgment and knowledge of responsible conduct of research practices were not influenced by either ethics education condition. Contrary to expectations, stand alone courses were not superior to embedded modules in influencing the positive psychological outcomes investigated. Implications of these findings for future research and practice are discussed. (shrink)

John R. Boatright, editor of this volume, draws together the contributions of distinguished scholars from a wide range of disciplines--including finance, ...

The teaching of engineering ethics is on the increase at universities around the United States. The motivation for this increase (WHY?) has several driving forces, including: a new Accreditation Board for Engineering and Technology (ABET) accreditation criteria; new questions on Professional Engineering (PE) licensing examinations; new industrial marketplace needs; and a growing awareness in the engineering profession of a need for ethical sensitivity to the consequences of our actions as engineers. The subject (WHAT?) is likely to be taught quite differently (...) at each school, depending upon who is teaching it, in which department, and to which audience. The approach may range from applied ethical moral theory to case-based engineering consequences; with many different mixes within these two extremes. Common features for all approaches are the generic kinds of problems dealt with and the kinds of cases utilized. (shrink)

Many believe that colleges of business have a role to play in improving the level of marketing ethics practiced in the business world, while others believe that by the time students reach the level of university education, their ethical beliefs are so ingrained as to be virtually unalterable. The purpose of this study is to add to the literature regarding university students’ ethical value judgments. It utilizes scenario studies to assess base line ethical values of junior level undergraduate business administration (...) students, then techniques are employed to influence students’ perceptions of the ethics of various marketing practices, and students’ values are reassessed. A total of 667 junior and senior level students majoring in business administration (52% female; 48% male; 72% 22-years old or younger) participated in the pre-tests and 525 students (47% female; 53% male; 70% 22-years-old or younger) participated in the post-tests. The results of the before/after studies indicate that some experimental techniques are more effective than others in affecting change, but it is difficult to affect long-run change in those predisposed to unethical behavior. (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)

The authors review the empirical literature in order to assess which variables are postulated as influencing ethical beliefs and decision making. The variables are divided into those unique to the individual decision maker and those considered situational in nature. Variables related to an individual decision maker examined in this review are nationality, religion, sex, age, education, employment, and personality. Situation specific variables examined in this review are referent groups, rewards and sanctions, codes of conduct, type of ethical conflict, organization effects, (...) industry, and business competitiveness. The review identifies the variables that have been empirically tested in an effort to uncover what is known and what we need to know about the variables that are hypothesized as determinants of ethical decision behavior. (shrink)

This review summarizes the research on ethical decision-making from 2004 to 2011. Eighty-four articles were published during this period, resulting in 357 findings. Individual findings are categorized by their application to individual variables, organizational variables, or the concept of moral intensity as developed by Jones :366–395, 1991). Rest’s four-step model for ethical decision-making is used to summarize findings by dependent variable—awareness, intent, judgment, and behavior. A discussion of findings in each category is provided in order to uncover trends in the (...) ethical decision-making literature. A summary of areas of suggested future research is provided. (shrink)

A growing number of researchers in the business ethics field have used scenarios as a data gathering technique in their empirical investigations of ethical issues. This paper offers a review and critique of 26 studies that have utilized scenarios to elicit inferences of ethical reasoning, decision making, and/or intended behavior from managerial or student populations. The use of a theoretical foundation, the development of hypotheses, various characteristics germane to the use of scenarios, population and sampling issues, and the use of (...) statistical measures are explored and assessed. In the interest of improving scenario-based research, ten recommendations are presented to guide future scenario research. (shrink)

The ethical tendencies of university business students from the USA, Denmark, and New Zealand were examined by analyzing their reactions to ethical dilemmas presented in a set of ethical problem situations. These dilemmas dealt with coercion and control, conflict of interest, physical environment, paternalism and personal integrity. Findings indicate that students' reactions tended to be similar regardless of their country. A comparison of these findings to practicing managers indicated that students and practicing managers exhibit a similar degree of sensitivity to (...) ethical dimensions of business decision-making. Implications are drawn for business education and further research. (shrink)

The results of a survey of 272 practicing accountants and 374 accounting students enrolled in six universities are analyzed. Differences and similarities between the two groups with regard to their attitudes toward corporate social responsibility are examined. The results indicate that the students exhibit greater concern about the ethical and discretionary components of corporate responsibility and a weaker orientation toward economic performance. No significant differences between the two groups were observed with respect to the legal dimension of corporate social responsibility. (...) Some explanations as well as limited generalizations and implications are developed. (shrink)

This study focused on the effects of individual characteristics and exposure to ethics education on perceptions of the linkage between organizational ethical practices and business outcomes. Using a stratified sampling approach, 817 students were randomly selected from a population of approximately 1310 business students in an AACSB accredited college of business. Three hundred and twenty eight of the subjects were freshmen, 380 were seniors, and 109 were working managers and professionals enrolled in a night-time MBA program. Overall, the respondents included (...) 438 male students and 379 female students. Exposure to ethics in the curriculum had a significant impact on student perceptions of what should be the ideal linkages between organizational ethical practices and business outcomes. Gender based differences were found with female students having a higher expectation regarding what should be the “ethics practices and business outcomes” link. Exposure to ethics in the curriculum had a positive moderating influence on the gender-based effects on perceptions of ideal ethical climate. The interaction effect showed that exposure to ethical education may have a positive impact on males and allow them to catch up with females in their ethical sensitivities concerning the ideal linkage between organizational ethical behavior and business outcomes. Further, consistent with the literature, the study found that gender differences in ethical attitudes regarding the ideal ethical climate, while significant for undergraduates, appeared to narrow considerably for the working professionals who were part-time MBA students. (shrink)

This review summarizes and critiques the empirical ethical decision-making literature from 1996–2003. One hundred and seventy-four articles were published in top business journals during this period. Tables are included that summarize the findings by dependent variable – awareness, judgment, intent, and behavior. We compare this review with past reviews in order to draw conclusions regarding trends in the ethical decision-making literature and to surface directions for future research.

This paper reports on the results from two studies that were conducted eight years apart with different respondents. The studies examined the role of the Mere Exposure Effect on ethical tolerance or acceptability of particular business decisions. The results from Study 1 show there is a significant difference in ethical judgment for 12 out of 16 vignettes between those who have been exposed to such situations compared to those who have not been exposed to them. In those 12 situations, those (...) who have been exposed to such situations adopted a more tolerant stance toward the ethically questionable behavior. The results from Study 2 show there is a significant difference in ethical judgment for 9 out of 16 vignettes between those who have been exposed to such situations compared to those who have not been exposed to them. Again, in those nine situations, those who have been exposed to such situations adopted a more tolerant stance toward the ethically questionable behavior. Interestingly, the 9 situations in Study 2 were 9 of the 12 situations found to be significant in Study 1, and in the same direction, suggesting that we have found consistency in our findings and support for the Mere Exposure Effect. Implications are provided for both higher education and practitioners. (shrink)

In an era of sustainable economic development models there is an increased attention on sectoral compatibility, environmental protection, and professional ethics. As in the past, the banking and finance sector is still considered to be the heart of all development models. Financial institutions such as banks provide the necessary funds for all the manufacturing or service organizations in all the sectors. Therefore stability in the finance sector is necessary for the stability in all the other sectors. Analysing the recent bank (...) and business failures it can be seen that the business and professional ethics is one of the most important elements of stability in banking and finance industries. In this respect, the basic objective of this study is to look at the ethical issues among the reasons for the recent bank failures and outline the professional and business ethics that has to be adopted in order to provide stability in the banking and finance sector of TRNC. As the summary It can be asserted that the most serious ethical problems which led to financial crises in TRNC were, connected lending, credits without adequate collaterals, favorism by the management, inadequate use of funds, dealing in non-financial activities, political interference, lack of accountability, illegal use of funds, lack of transparency, and risky investments with low returns. (shrink)

The teaching of the ethical implications of scientific advances in science courses for undergraduates has significant advantages for both science and non-science majors. The article describes three courses taught by the author as examples of the concept, and examines the disadvantages as well as the advantages. A significant advantage of this approach is that many students take the courses primarily because of the ethical component who would not otherwise take science. A disadvantage is less time in the course for the (...) science; arguably, this is outweighed by the greater retention of the science when it is put into context. (shrink)

This review summarizes and critiques the empirical ethical decision-making literature from 1996-2003. One hundred and seventy-four articles were published in top business journals during this period. Tables are included that summarize the findings by dependent variable - awareness, judgment, intent, and behavior. We compare this review with past reviews in order to draw conclusions regarding trends in the ethical decision-making literature and to surface directions for future research.

The purpose of this study was to extend the previous research on ethics in retailing. Prior research of Dornoff and Tankersley, Gifford and Norris, Norris and Gifford, and Burns and Rayman 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 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, and Jordan and Davis 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)

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)

The growing trend of required ethics instruction in the business school curriculum has created a need for relevant teaching materials. In response to this need the Journal of Business Ethics is introducing a new case section. This section provides a forum for publishing and accessing a range of materials that can be used in teaching business ethics. This article discusses how business ethics cases can facilitate the development of deductive, inductive and critical reasoning skills.

It is believed that the atmosphere in which employees carry out their responsibilities influences whether employees will behave ethically. An important factor contributing to the integrity of the financial reporting process is the tone set by senior management (i.e., the corporate environment). This study was conducted to describe financial accountants'' perceptions of management''s ethical standards. These perceptions are based on both management''s actions and management''s expectations of the employee. This researcher also attempted to identify demographic variables that are related to (...) these perceptions. The results are based on a survey mailed to 400 CPAs who prepare financial reports. Accountants generally perceive management''s conduct as ethical and believe that management expects them to behave ethically. Of particular interest is that respondents have more positive attitudes about management''s expectations of them than they do about management''s own actions in terms of ethical behavior. The majority of respondents reported at least some pressure to achieve short-term performance targets. Management level, industry, size of an organization, and gender were all found to be related to employee perceptions. (shrink)

Many believe that colleges of business have a role to play in improving the level of marketing ethics practiced in the business world, while others believe that by the time students reach the level of university education, their ethical beliefs are so ingrained as to be virtually unalterable. The purpose of this study is to add to the literature regarding university students' ethical value judgments. It utilizes scenario studies to assess base line ethical values of junior level undergraduate business administration (...) students, then techniques are employed to influence students' perceptions of the ethics of various marketing practices, and students' values are reassessed. A total of 667 junior and senior level students majoring in business administration participated in the pre-tests and 525 students participated in the post-tests. The results of the before/after studies indicate that some experimental techniques are more effective than others in affecting change, but it is difficult to affect long-run change in those predisposed to unethical behavior. (shrink)