Ethical Perspectives: Are Future Marketers any Different?

The notion of ethics in business continues to receive considerable attention. Many universities and professional organizations have attempted to address the issue of ethics by adding ethics courses to the curriculum and by creating codes of ethics for individuals working in that field. A study of students in Australia has shown that students majoring in marketing are more prone to less-than-ethical behavior than are other students. In an attempt to better understand the attitudes of future marketers in the US, we examine the attitudes of marketing majors interms of an ethical practices code and with respect toa set of ethical value statements. The ethical perspectives of marketing majors are compared to thoseof other business majors. In addition, the effect of taking a course in ethics is examined.     

An Investigation of Student Moral Awareness and Associated Factors in Two Cohorts of an Undergraduate Business Degree in a British University: Implications for Business Ethics Curriculum Design

Debate exists as to the timing of student exposure to business ethics modules, and the degree to which business ethics education is integrated throughout business school curricula. The argument for an integrated model of business ethics education is well documented, however, such arguments do not stem from an empirical basis. Much of the debate about when and how business ethics should be taught rests on assumptions regarding the stage of moral awareness of business students. The research reported here adds to this debate by attempting to empirically gauge students' levels of moral awareness in order to explore the implications for the teaching of business ethics, specifically in terms of presenting the case for the importance of an integrated business ethics curriculum.     

Exporting an Inherently Harmful Product: The Marketing of Virginia Slims Cigarettes in the United States,Japan, and Korea

In recent years, and in close connection with a number of well-known financial malpractice cases, public debate on business ethics has intensified worldwide, and particularly in ethics-unfriendly environments, such as Spain, with many recent fraud and corruption scandals. In the context of growing consensus on the need of balancing social prosperity and business profits, concern is increasing for introducing business (and particularly accounting) ethics in higher education curricula. The purpose is to improve ethical behaviour of future business people, and of accounting professionals in particular. In this study, from a sample of 551 business students at a Spanish university, the importance of accounting ethics is investigated. The aim of this paper is twofold. First, we attempt to examine students’ overall perceptions of business ethics in unfriendly environments and, specifically, their views on the importance and goals of accounting ethics education. Second, we intend to investigate whether potential differences in such perceptions depend on previous business ethics courses taken, gender, and age of students. Our results show that those students who have previously taken an ethics course are especially prone to considering that accounting education should include ethical considerations, and show greater interest in further introducing this subject in their curricula. These facts should encourage universities offering business degrees in ethics-unfriendly environments to extend the implementation of ethics courses in their curricula. Besides, significant differences in students’ perceptions on the importance of accounting ethics are found depending on their gender and age. In line with previous research findings, female and older students show more ethical inclinations than, respectively, male and younger students. Thus, ethics-unfriendly environments can be treated as contexts where general trends on students’ ethical attitudes are also clearly visible. This fact, together with the evidenced impact of ethics courses on students’ ethical inclinations, places ethics-unfriendly environments as crucial research settings for further inquiring into the nuances that help explain students’ attitudes towards accounting ethics and the role of ethics courses in business degree curricula.     

Attitudes of students and accounting practitioners concerning the ethical acceptability of earnings management

There are many ways that accountants and managers can influence the reported accounting results of their organizational units. When such influence is directed at changing the amount of reported earnings, it is known as earnings management. The purpose of this paper is to present the results of surveys of undergraduate students, MBA students, and practicing accountants concerning their attitudes on the ethical acceptability of earnings management. Analysis of the survey results reveals how the attitudes of the three groups differ and what variables are associated with these differences. Based on the analysis, the authors suggest changes in accounting education curriculum and ethics awareness programs in business which might increase students' and practitioners' sensitivity to the ethical ramifications of earnings management.Marilyn Fischer, is Assistant Professor of Philosophy at the University of Dayton in Dayton, Ohio. She specializes in workplace ethics, particularly in the nonprofit sector, and has published articles in business ethics, and social and political philosophy.Kenneth Rosenzweig, is Associate Professor of Accounting at the University of Dayton in Dayton, Ohio. He specializes in teaching management accounting, and has published articles in a wide variety of accounting areas.     

Exposure to Ethics Education and the Perception of Linkage between Organizational Ethical Behavior and Business Outcomes

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. Harsh Luthar is an Associate Professor of Management at Bryant University. He received his Ph.D. from Virginia Polytechnic University, Pamplin College of Business, in the Department of Management. His research interests include international differences and cross-cultural issues impacting global human resource practices, ethical attitudes of students, and the nature of spiritual leadership. Ranjan Karri is an Assistant Professor of Management at Bryant University. He received his Ph.D. in strategic management from Washington State University. His research interests include corporate and business strategies, enterpreneurship, ethical leadership and corporate governance.     

The attitudes of business majors toward the teaching of business ethics

Business majors were tested for their attitudes toward the teaching of business ethics in university business education. Respondents indicated that they considered ethics an important part of a business curriculum and that they preferred integrating ethics into a number of different courses rather than taking a separate compulsory or elective ethics course. Ethical business practices were seen by respondents as increasing profit and return on investment and creating a positive work environment and public perception of the organization.Karen Stewart is an Assistant Professor at Richard Stockton College of New Jersey. She has taught undergraduate business courses for over ten years and has published in the areas of educational marketing, business school accreditation, marketing by nonprofit agencies, and business ethics.Linda Felicetti is a Professor of Marketing at Clarion University of Pennsylvania. She has published in the areas of retailing, educational marketing, marketing of nonprofit organizations, and business ethics.Scott A. Kuehn is an Assistant Professor in the Department of Communication at Clarion University of Pennsylvania. He earned his Ph.D. in Communication in 1987. His research interests include the study of computer communication and the educational application of computers in higher education.     

A Case Example: Integrating Ethics into the Academic Business Curriculum

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.     

Business Ethics and the Idea of a Higher Education

The role of business ethics within higher education is often discussed in relation to its relevance to the business context. However, this paper is concerned with the link between business ethics and Ronald Barnett's conception of a higher education. It is argued that business ethics is the best placed subject within the business curriculum to facilitate 'critical interdisciplinarity'; to enable students to think critically about the business knowledge they already possess drawing on philosophical and sociological perspectives. The legitimacy of the business curriculum within higher education remains a contentious issue. Business ethics has a central role to play in reconciling the business curriculum with notions of a liberal higher education. It is crucial to retain the 'critical' or 'subversive' role of business ethics to counter-balance the dominant 'managerialist' perspective of the business curriculum and demonstrate that the study of business can help fulfil expectations that a higher education in business can be 'emancipatory'.     

Do Collegiate Business Students Show a Propensity to Engage in Illegal Business Practices?

This paper looks at the impact of the Business &; Society Course on student's attitude towards and awareness of both ethical and illegal behavior. Business students were surveyed on the first and last day of the semesters on 11 ethical and legal scenarios. The population included three sections of the Business and Society course and three sections of other business courses as a control group. Though generalizability is limited, the courses show some potential to positively impact student's attitudes. Currently, ethics is of great concern at business schools in this country. Accreditation standards of both the AACSB and ACBSP both require an ethical component to a business curriculum as a condition of accreditation. A majority of business schools at both the undergraduate and graduate level have required or at least elective courses in ethics. But how does this concern and use of resources translate into results? Do ethics courses change student attitudes? More specifically, do such courses have and impact on not only students' attitudes towards ethics but what impact, if any, do they have on students' awareness of both ethics and legality as well as their attitude towards violating the law?     

Without a Care in the World: The Business Ethics Course and Its Exclusion of a Care Perspective

This article analyzes the impact of the rights-oriented business ethics course on student's ethical orientation. This approach, which is predominant in business schools, excludes the care-oriented approach used by a majority of women as well as some men and minorities. The results of this study showed that although students did not shift significantly in their ethical orientation, a majority of the men and an even greater majority of the women were care-oriented before and after a course in business ethics. If business schools are to address society's increasing diversity then the perspective of women and others who are care-oriented must be assimilated into the curriculum. This can only be done by rethinking how the business ethics course (and the entire business curriculum) are taught to include a care-oriented approach.     

Effect of Business Education on Women and Men Students’ Attitudes on Corporate Responsibility in Society

This article describes a survey among Finnish business students to find answers to the following questions: How do business students define a well-run company? What are their attitudes on the responsibilities of business in society? Do the attitudes of women students differ from those of men? What is the influence of business education on these attitudes? Our sample comprised 217 students pursuing a master’s degree in business studies at two Finnish universities. The results show that, as a whole, students valued the stakeholder model of the company more than the shareholder model. However, attitudes differed according to gender: women students were more in favor of the stakeholder model and placed more weight on corporate ethical, environmental, and societal responsibilities than their men counterparts – both at the beginning and at the end of their studies. Thus, no gender socialization effect of business school education could be observed in this sense. Business school education was found to shape women and men students’ attitudes in two ways. Firstly, valuation of the shareholder model increased and, secondly, the importance of equal-opportunity employment decreased in the course of education. This raises the question whether the educational context is creating an undesirable tendency among future business professionals. The results further suggest that the sociocultural context can make a difference in how corporate social responsibility is perceived. The article also discusses possible ways to influence the attitudes of business students.     

Business Ethics in the Curriculum: Assessing the Evidence from U.K. Subject Review

The growth of U.K. business ethics education has been charted at the course or ‘micro’ level by Mahoney (1990) and Cummins (1999) 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 (QAA), 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.     

Australian Business Majors and Their Attitudes Toward the Teaching of Business Ethics

Seven hundred seventy-three questionnaires were completed by students enrolled in an undergraduate business administration program at a university in Victoria. The survey instrument was adapted from one used by Professor John Milton-Smith (1992) in his Australian Business Ethics Project. The results indicated that (a) students place importance on business ethics education, (b) students who have taken a business ethics course found that experience to be valuable, (c) students view ethical behavior as leading to positive outcomes for the corporation and (d) some measures are underway in Australian higher education and in the community at large to enhance learning in this area.     

Living (not learning) ethics

Much has been written recently about both the urgency and efficacy of teaching business ethics. The results of our survey of AACSB member schools confirm prior reports of similar surveys: The teaching of business ethics is indiscriminate, unorganized, and undisciplined in most North American schools of business. If universities are to be taken seriously in their efforts to create more ethical awareness and better moral decision-making skills among their graduates, they must provide a rigorous and well-developed system in which students can live ethics instead of merely learn ethics. A system must be devised to allow students to discover and refine their own values rather than simply learning ethical theories from an intellectual point of view.After reviewing the literature on business ethics in undergraduate curricula, we make a series of recommendations to deliver experiential ethical education for business students. The recommendations include student and faculty written codes of ethics, emphasis on ethical theory within the existing required legal environment course, applied ethics in the functional area capstones using alternative learning, a discussion of employee (and employer) rights and responsibilities during the curriculum capstone course, and a public service requirement for graduation. These recommendations may be implemented without substantive additional cost or programming requirements.Joseph Solberg is an Assistant Professor of Business Law at Illinois State University. His teaching and research interests are centered on the legal and ethical environments of business and the pedagogy of business ethics. He is a member of the American and Midwest Academies and Legal Studies in Business.Kelly Strong is an Assistant Professor of Management at Illinois State University. His teaching and research interests include business ethics, business and society, and strategic issues management. He has published articles in the Journal of Business Ethics and other scholarly outlets in the areas of ethics education, business and society, and ethical decision making.Charles McGuire, Jr. is Professor of Business Law and Chair of the Finance, Insurance and Law Department at Illinois State University. His interests are in the areas of business law and the legal environment of business as well as government regulation. He has published text-books and supplements on the legal environment of business in addition to scholarly works in the American Business Law Journal, among others.     

MBA Student Opinion about the Teaching of Business Ethics: Preference for Inclusion and Perceived Benefit

Data about whether business ethics should be taught generally,whether it was included in the current class the students were taking, and how beneficialthat inclusion was are analyzed in relation to two general questions about the qualityof the course. The database is from a large U.S. MBA program in an institution thatis committed to integrating business ethics throughout the curriculum. Thegraduate students felt strongly that ethics should be taught in business classes. All five itemsunder study were significantly correlated with one another and a factor analysisidentified two major factors. Significant effects were found in student opiniondepending on whether the course was elective or core as well as the discipline of theclass. Areas for future research were suggested.     

Attitudes of University Students toward Business Ethics: A Cross-National Investigation of Australia, Singapore and Hong Kong

With the current globalisation and complexity of today’s business environment, there are increasing concerns on the role of business ethics. Using culture and religion as the determinants, this paper presents a cross-national study of attitudes toward business ethics among three countries: Australia, Singapore and Hong Kong. The results of this paper have shown the attitudes toward business ethics to be significantly different among the three countries. It was also found that respondents who practised their religion tend to consider themselves more ethically minded than those who do not. Additional findings on gender have also revealed significant differences between the males and females for respondents in Singapore and Australia. Males are generally considered more ethical than females across the three countries studied. Dr. Ian Phau teaches Marketing at the Curtin University of Technology. He is an avid researcher in the area of country image and branding issues. He also edits a peer reviewed marketing journal. Garick Kea is a researcher with the Curtin University of Technology. His research interests include consumer ethnocentrism, Consumer Animosity and marketing ethics.     

工商管理专业市场营销方向开设营销伦理课程的构想——以河西学院工商管理专业人才培养为例

随着社会对伦理道德的重视,市场营销方向学生的培养方案必须及时反映和纳入伦理道德的因素和内容,这既是高校内涵发展的重要任务之一,也是下一步课程设置改革的尝试之一。本文从四方面论述了开设营销伦理课的必要性、总体构想及课程目标。教师试图通过启发式理论教学、案例分析、情景模拟、项目教学法等教学方法加强学生的营销伦理教育,有利于学生形成良好的营销伦理观念。     

Business ethics: A classroom priority?

“Schools of business are being blamed for much of the unethical behavior in business today” (Harcourt, 1990: p. 17); “Ethics can and should be integrated into coursework throughout students' college careers” (Spencer and Lehman, 1990: p. 7); “... business schools have been charged with inadequate attention to ethics” (Bishop, 1992: p. 291); “The American Assembly of Collegiate Schools of Business (AACSB) encourages schools of business to incorporate business ethics throughout the curricula” (Davidet al., 1990: p. 26). These quotations indicate the concern for providing ethics education in today's business curriculums. In 1976, the AACSB urged business educators to include ethics in their course curricula, however, over 15 years later there is still concern as to whether the coverage of this topic in the business curriculum is adequate. A review of the literature indicates that professors are beginning to integrate this topic into its curriculum. But what are the techniques that work? And is the topic of ethics truly being integrated into the entire business curricula? This research assesses the integration of ethics into the business curricula today. Graduating seniors in the college of business of several universities were questioned to determine: (1) the courses in which the issue of ethics was addressed; (2) how much time was devoted to the issue by the professors; and (3) the methods employed to address the issue, and students' perceptions of their effectiveness.     

Business ethics and business education: A report from a regional state university

My central point is that the recent wave of interest in business ethics is an opportunity to review the whole enterprise of undergraduate business education. Business ethics, taught as if the students, faculty, curriculum and organization of the business school were important parts of the subject matter, is a way both to affirm the seriousness of ethical inquiry and to build an increased sense of collegial responsibility for the overall curriculum students are asked to undertake. Barry Castro is Professor of Management and Assistant Dean at the Seidman School of Business at Grand Valley State University in Allendale, Michigan. His papers have been published in the American Economic Review, The Journal of Political Economy, The Harvard Educational Review, Change, and Soundings.