Surely since the Enlightenment, if not before, the study of mind has centered principally on how man achieves a “true” knowledge of the world. Emphasis in this pursuit has varied, of course: empiricists have concentrated on the mind’s interplay with an external world of nature, hoping to find the key in the association of sensations and ideas, while rationalists have looked inward to the powers of mind itself for the principles of right reason. The objective, in either case, has been (...) to discover how we achieve “reality,” that is to say, how we get a reliable fix on the world, a world that is, as it were, assumed to be immutable and, as it were, “there to be observed.”This quest has, of course, had a profound effect on the development of psychology, and the empiricist and rationalist traditions have dominated our conceptions of how the mind grows and how it gets its grasp on the “real world.” Indeed, at midcentury Gestalt theory represented the rationalist wing of this enterprise and American learning theory the empiricist. Both gave accounts of mental development as proceeding in some more or less linear and uniform fashion from an initial incompetence in grasping reality to a final competence, in one case attributing it to the work out of internal processes or mental organization, and in the other to some unspecified principle of reflection by which—whether through reinforcement, association, or conditioning—we came to respond to the world “as it is.” There have always been dissidents who challenged these views, but conjectures about human mental development have been influenced far more by majoritarian rationalism and empiricism than by these dissident voices. Jerome Bruner is research professor of psychology at New York University, where he is also serving as Meyer Visiting Professor of Law. His most recent book, Acts of Meaning, appeared in 1990. In 1987 he received the Balzan Prize for “a lifetime contribution to the study of human psychology.”. (shrink)

The three leading normative theories of business ethics are the stockholder theory, the stakeholder theory, and the social contracttheory. Currently, the stockholder theory is somewhat out of favor with many members of the business ethics community. Thestakeholder theory, in contrast, is widely accepted, and the social contract theory appears to be gaining increasing adherents. In thisarticle, I undertake a critical review of the supporting arguments for each of the theories, and argue that the stockholder theory is neitheras outdated nor as (...) flawed as it is sometimes made to seem and that there are significant problems with the grounding of both thestakeholder and social contract theory. I conclude by suggesting that a truly adequate normative theory of business ethics must ultimately be grounded in individual consent. (shrink)

Codes of ethics exist in many, if not the majority, of all large U.S. companies today. But how the impact of these written codes affect managerial attitudes and behavior is still not clearly documented or explained. This study takes a step in that direction by proposing that attention should shift from the codes themselves as the sources of ethical behavior to the persons whose behavior is the focus of these codes. In particular, this study investigates the role of code familiarity (...) as a factor impacting the influence of an ethics code on manager behavior. Data collected from 286 executives from companies in the direct selling industry are used to test hypotheses (1) that the perceived usefulness of ethics codes is positively related to the degree of familiarity with the code, and (2) that ethical climate as assessed by managers is positively related to the code''s perceived usefulness. Both hypotheses are supported, and their implications and further research directions are discussed. (shrink)

We explore two dimensions of situational factors expected to influence decision-making about ethical issues among sales representatives – universal vs. particular and direct vs. indirect. We argue that these distinctions are important theoretically, methodologically, and managerially. We test our hypotheses by means of a survey of 252 sales representatives. Our results confirm that considering universal and particular and direct and indirect situational factors contributes to our understanding of decision-making about ethical issues within a sales context, specifically willingness to engage in (...) an unethical act. We also find that personal factors act independently and interact with situational factors in decision-making about ethical issues. Both demographic factors, age and gender, and personality factors, Machiavellianism and self-monitoring, have main effects on decision-making, and some of these factors interact with situational factors to affect decision-making. For example, age of the decision-maker (younger) and size of commission (larger) interact such that the likelihood of choosing an unethical alternative is greater. (shrink)

Logical and moral arguments have been made for the organizational importance of ethos or virtuousness, in addition to ethics and responsibility. Research evidence is beginning to provide, empirical support for such normative claims. This paper considers the relationship between ethics and ethos in contemporary organizations by summarizing emerging findings that link virtuousness and performance. The effect of virtue in organizations derives from its buffering and amplifying effects, both of which are described.

This paper introduces a four-stage ethical learning model that we posit will augment the evaluation of the effectiveness of business ethics education. Using the Ignatian (Jesuit, Catholic) methodologies of self-reflection and discernment, comments by 195 undergraduate and graduate students enrolled in an American university regarding the relationship between ethical attitudes and business conduct are examined before and after completing a business ethics course. Results suggest that ethics education can 1) raise students’ ethical awareness, and 2) shift ethical attitudes in either (...) positive or negative directions, thus supporting the existence of levels of ethical understanding that our learning model proposes. Methodological challenges for current and future evaluation of the effectiveness of ethics education, including enhancement of the generalizability of findings across international borders, are considered. Several implications for linking business ethics education with the conduct and climate of business practice are also discussed. (shrink)

This paper examines the effectiveness of ethics education provided by Malaysian universities. A total of 264 accounting students attending ethics courses in public and private universities responded to a pre and post questionnaire (treatment group) and another 57 students who did not complete an ethics course (control group) were included for comparative purposes. Statistical analysis reveals that business ethics courses are effective as students demonstrate higherlevel of ethical sensitivity upon completion of the course. In contrast, the control group students demonstrate (...) lower levels of ethical sensitivity. Students in the “good” and “average” academic performance category, females, and Malay students, gained most from an ethics education. Students from public universities were also found to benefit more than their private university counterparts. The results contribute to the dearth of research in this area and present a case for introducing compulsory business ethics courses in all Malaysian universities offering accounting programs. (shrink)

This article explains and defends the idea that economic aims of education are as legitimate as any other, particularly liberal, aims. A particular conception of education is developed, which involves a significant vocational aspect, with two aims: individual fulfilment through employment and social well-being through economic prosperity. This account is to be contrasted both with training, which may be an essential component of education but which is not to be identified with it, and also with instrumental forms of vocational education (...) that do not take into account the need for satisfaction in the workplace. This conception is defended against various possible objections. (shrink)

Abstract Widespread cheating among business students has been a great concern for educators and business managers in the West, but this issue is largely unexamined in Eastern cultures. This study explores the relationship between cheating at school and cheating in the real world in an international context by investigating Chinese business students’ perception of ethicality and practicality of common business practice. The results show that many Chinese students have engaged in academic dishonesty at school. It was further found that Chinese (...) students have a good understanding of what constitutes ethical behaviors in the real business world and the need for such behaviors. They also believe that business people fail to act in an ethical manner, yet they are unwilling to compromise their ethical standards in order to get ahead in their future career, except when they have a strong need for competitive success. The findings show that Chinese business students view the ethicality of an action as being more important than its practicality in the real business world even though they hold a completely opposite view in their classrooms. Concern arises when self-centered values like competitive success become more accepted in modern Chinese society. Content Type Journal Article Category Original Paper Pages 1-14 DOI 10.1007/s13520-011-0012-2 Authors Zhenzhong Ma, Odette School of Business, University of Windsor, 401 Sunset Ave, Windsor, ON, Canada N9B 3P4 Journal Asian Journal of Business Ethics Online ISSN 2210-6731 Print ISSN 2210-6723. (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)

Despite a wealth of prior research, little consensus has arisen about the goals and effectiveness of business ethics education. Additionally, accounting academics have recently been questioned as to their commitment to accounting ethics education. The current study examines whether accounting students' perceptions of business ethics and the goals of accounting ethics education are fundamentally different from the perceptions of accounting faculty members. The study uses a survey instrument to elicit student and faculty responses to various questions concerning the importance of (...) business ethics and accounting ethics education. Statistical analyses indicate that students consider both business ethics and the goals of accounting ethics education to be more important than faculty members. Implications of these results for accounting faculty members interested in accounting ethics education are discussed. (shrink)

The study explores outcomes associated with a business ethics curriculum over an intervention with undergraduate business students—completion of a required course in the conceptual foundations of business ethics. A case study analysis provided results that were coded using a rubric based on the Four Component Model of Morality and address development of moral reasoning capacity. Initial findings indicate statistically significant change in each of four categoriesof analysis of the case response, related to the moral development scale. Findings are useful in (...) assessing outcomes, suggesting curriculum design and providing information for further research of moral reasoning with business students. (shrink)

The main arguments of Milton Friedman's famous and influential essay are unsuccessful: He fails to prove that the exercise of social responsibility in business is by nature an unfair and socialist practice.Much of Friedman's case is based on a questionable paradigm; a key premise is false; and logical cogency is sometimes missing.

Several popular arguments against teaching business ethics are examined: (a) the ethical duty of business people is to maximize profit within the law, whence the irrelevance of ethics courses (the Milton Friedman argument); (b) business people respond to economic and legal incentives, not to ethical sentiments, which means that teaching ethics will have no effect; (c) one cannot study ethics in any meaningful sense anyway, because it is a matter of personal preference and is unsusceptible to rational treatment; (d) moral (...) character is formed in early childhood, not while sitting in ethics class; and (e) business students see no motivation to study ethics and will not take it seriously. The mistakes and confusion that underlie these arguments are exposed. (shrink)

The growth of U.K. business ethics education has been charted at the course or 'micro' level by Mahoney and Cummins using postal questionnaires. These surveys, normally restricted to elite providers, have not revealed the relative importance of business ethics in the business school curriculum. In the 2000-2001 subject review of business and management programmes conducted by the U.K. Quality Assurance Agency for higher education, 164 business and management programmes were required to summarise their aims and objectives. Examination of this data (...) using QSR-N6 software shows that only 14 made explicit reference to ethics. Church Colleges of Higher Education were disproportionately represented, indicating the importance of institutional context to curriculum development. An analysis of espoused aims in relation to business ethics suggests that cognition in business ethics is largely conceived as part of a broad contextual comprehension of the business environment rather than an understanding of theoretical constructs. The expression of aims in business ethics is more frequently characterised by affective or attitudinal verbs/nouns with a close link to the promotion of value positions, such as multiculturalism and environmentalism. It is concluded that business ethics occupies a more marginal position within the curriculum than previous studies have suggested. (shrink)

The Giving Voice to Values pedagogy and curriculum is described as an example of a powerful leverage point in the integration of business ethics and values-driven leadership across the business curriculum. GVV is post-decision-making in that it identifies an ethical course of action and asks practitioners to identify who are the parties involved and what’s at stake for them; what are the main arguments to be countered; and what levers that can be used to influence those who are in disagreement. (...) The internalization of GVV’s constructs allows faculty to comfortably raise and endorse ethics as part of the natural order of business decision-making because the stakes of doing so have been normalized. Methods for introducing and using GVV in undergraduate through MBA courses are given. An illustration is given for economics courses. (shrink)

A recurrent challenge in applied ethics concerns the development of principles that are both suitably general to cover various cases and sufficiently exact to guide behavior in particular instances. In business ethics, two central approaches—stockholder and stakeholder—often fail by one or the other requirement. The author argues that the failure is precipitated by their reliance upon “universal” theory, which views the justification of principles as both independent of their context of application and universally appropriate to all contexts. The author develops (...) a contextual interpretation of “constructivism” as an alternative approach, and argues that this alternative meets the above challenge. (shrink)

This paper presents the results of a study of the effect of a business ethics course in enhancing the ability of students to recognize ethical issues. The findings show that compared to students who do not complete such a course, students enrolled in a business ethics course experience substantial improvement in that ability.

The authors analyze results of a survey of members of the Columbia University Graduate School of Business classes of 1953–1987 in order to assess the potential effectiveness of firms' ethics training programs. Results suggest that such training has a positive effect, but that relatively few firms provide such programs (about one-third of the respondents worked for firms with such programs). Although the sample is not representative of American employees and managers generally, the results suggest that it may be worthwhile for (...) firms to provide formal ethics training to their employees. (shrink)

The recent corporate climate in the United States has elicited a newfound emphasis on ethical behavior within organizations. While ethics education is considered to be the responsibility of many entities, organizations typically look to college educators for the ethical development ofpotential employees, causing academics to take a closer look at the components of current ethics education programs. The result has been a debate about the effectiveness of ethics courses. This paper proposes a novel approach to ethics education by aligning its (...) goals and desired outcomes with the components and potential outcomes of adventure education techniques. (shrink)

This paper presents the results of a study of the effect of a business ethics course in enhancing the ability of students to recognize ethical issues. The findings show that compared to students who do not complete such a course, students enrolled in a business ethics course experience substantial improvement in that ability.

Although the AICPA Code of Professional Conduct emphasizes the importance of education in ethics, very little is known about how and when the Code and the topic of ethics can be presented to enhance the effectiveness of ethics-oriented education. The purpose of this research was to provide preliminary evidence about the ethical development of students prior to, and immediately following, such courses. We found that: (1) accounting students, after taking an auditing course which emphasized the AICPA Code, reasoned at higher (...) levels than students who had not taken the course; (2) there were no differences in moral reasoning levels when accounting and non-accounting majors were compared prior to an auditing course; and (3) there was a significant relationship between the Seniors' levels of ethical development and the choice of an ethical versus unethical action. It was concluded that an auditing course emphasizing the 'spirit' of the Code can have a positive impact on the ethical behaviour of some of the future members of the accounting profession. (shrink)

The aim of this research is to investigate students’ and faculty members’ perceptions of the importance of business ethics and accounting ethics education. The study uses a survey instrument to elicit student and faculty responses to various questions concerning the importance of business ethics and accounting ethics education. The sample consists of 75 faculty members and 108 accounting Master students and multiple regression models were used for analyzing and testing hypotheses. The results indicate that there is no significant relationship between (...) dependant variables, the importance of ethics and the importance of goals of ethics education, and independent variables such as responder group, gender, age, and experience. In the other words, independent variables do not create perceptual gap on the importance of ethics and the importance of the goals of ethics education in accounting between faculty members and students. Also, statistical analyses indicate that students and faculty members consider both business ethics and the goals of accounting ethics education. (shrink)