Epistemological and Pedagogical Challenges of Teaching International Business Ethics Courses

International business ethics courses imply four basic epistemological and pedagogical challenges: (a) understanding various perceptions of ethics and values/virtues; (b) identifying ethical maxims among religious/spiritual traditions; (c) designing international business ethics courses as dialogical experiences; and (d) deepening our personal contribution to others’ learning process. This article argues that those epistemological and pedagogical challenges could determine the design and the contents of international business ethics courses: facing up to compatible/incompatible ethical theories (philosophical questioning), identifying ethical maxims among religious/spiritual traditions (religious and spiritual questioning), and reading our actions/decisions as quasi-texts (literature-bound questioning). Business ethics teachers could take those challenges upon themselves and design their business ethics courses accordingly. For each of the four challenges, a specific ethical issue is described; advice for teachers as well as ethical questions for debate and personal development are provided.     

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?     

An Experiential Approach for Teaching Business Ethics

Despite the recognition in the business literature of the need to include ethics in all business courses, ethics is still given at best a perfunctory treatment by many instructors. This paper presents two pedagogical methodologies that the authors have used with success for teaching ethics to undergraduate business students. The approaches described in this paper are founded on the belief that in order to raise students' consciousness about ethical issues, students must be challenged to experience conscious ethical conflicts and to incorporate their own values into solving ethical problems. The power of working through ethical conflicts lies in its ability to force such a confrontation and, through it, to achieve enhanced self understanding.     

Integrating Business Ethics in Classroom Teaching: Some Preliminary Considerations

Some practical suggestions for the integration of business ethics in teaching disciplinary business topics are provided. Primarily, the tensions between ethical theory and disciplinary applications and those between abstract reasoning and practical actions provide the context for an exploration of pedagogical content and methods in teaching business ethics at the disciplinary level. Issues and considerations in the nature of business ethics, their justification and pedagogical tools are discussed along with a recommendation for normative business ethics.     

Challenges in Teaching Business Ethics: Using Role Set Analysis of Early Career Dilemmas

Emphasis in business ethics texts and courses has generally focused on corporate and other relatively high-level ethical issues. However, business school graduates in early career stages report ethical dilemmas involving individual-level decisions, often including influence attempts from one or more members of their work role sets. This paper proposes the use of role set analysis as a pedagogical technique for helping individuals to anticipate and deal with early-career ethical issues.     

The teaching of ethics in Canadian Schools of Management and Administrative Studies

Business ethics has been described as a prime academic growth industry. This paper reports the findings of a survey aimed at establishing the status of ethics in the curricula of Canadian Schools of Management and Administrative Studies. It was found that twenty-three of the forty-two responding schools offer courses in business ethics and that they offer a total of twenty-five ethics courses, twenty of which are offered as electives. Forty-two percent of the schools not offering a course in business ethics plan to offer such a course by 1989. This means that by 1989 seventy-four percent of the responding schools should have a business ethics component in their curricula.Jang B. Singh, B. A. (Toronto), M. A. (St. Thomas), M. A. (Toronto), M.B. A. (Windsor), Ph.D. (Toronto), is Assistant Professor at the Faculty of Business Administration of the University of Windsor. His research focus is on ethical issues involved in the management process. He also maintains a keen interest in issues related to business in the Third World.     

An assessment of ethics instruction in accounting education

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.Kenneth M. Hiltebeitel, Ph.D., CPA is an Associate Professor of Accountancy at Villanova University. He has included a unit on business ethics in his Auditing and Advanced Accounting classes for the past two years.Scott K. Jones, Ph.D. is an Assistant Professor of Accounting at the University of Delaware. He has included a unit on business ethics in his Cost Accounting classes for the past two years.     

Integrating Ethics Content into the Core Business Curriculum: Do Core Teaching Materials Do the Job?

Some business schools have integrated business ethics issues into their core functional courses rather than simply offering a separate ethics course. To accommodate such a strategy, functional faculty members usually teach ethical issues, a task for which they are rarely trained. However, learning materials are available: some core course textbooks provide additional coverage of ethics, and case studies (and accompanying teaching notes for instructors) are also available which cover ethical issues. This paper reports on an analysis of these materials. We find that a sample of the leading textbooks provides only very superficial coverage of ethical issues. Cases provide a wide range of issues suitable for class discussion, but their teaching notes in many cases provide little guidance for instructors unfamiliar with teaching ethics. Thus there remains a need for teaching resources for business faculty new to teaching ethics.     

Ethics in MBA programs: The rhetoric,the reality,and a plan of action

Unethical behavior on the part of business corporations and their leaders has led many business executives and university administrators to call for the inclusion of ethics in MBA programs. This paper reviewed studies and commentary relating to the teaching of ethics in MBA programs in the United States. The results showed that ethics has not yet gained an integral place in the curricula of business schools. A plan of action for the systematic incorporation of ethics into the MBA curriculum was proposed based on the system model of training commonly used in the training field. In concluding, a question about the total responsibility of the business schools toward the promotion of ethical behavior on the part of their graduates was raised.     

Ethical behavior perceptions in Russia: Do ethics-related programs and individual characteristics matter?

This paper aims to analyze how individual differences and ethics-related programs predict Russian business students and working adults' perception of personal business ethics. This research evaluates the business ethics perceptions based on surveys of 1,207 managers, employees, and business students in Russia. This study finds the significant correlations between individual differences (gender, age, education level, and management experience), ethics-related programs (business ethics courses taught in universities, ethics and diversity professional development training), and personal business ethics' perceptions of Russian business students and working adults. We also find that individual differences moderate the relationship between ethics-related programs and how the personal business ethics of Russian business students and working adults are perceived. These findings advance current literature by revealing that age moderates the relationship between ethics-related programs (formal ethic courses, ethics, and diversity trainings) and personal ethical behavior perceptions of working adults and business students in Russia. Our study found that gender had a significant positive moderating effect on relationship of organizational code of ethics, formal ethic courses, and diversity professional development with personal ethical behavior perceptions. The relation between personal ethical behavior perceptions and the presence of an organizational code of ethics was negative and marginally moderated by age and managerial experience. This study contributes to business ethics research by deepening the understanding of the impact of individual differences on the relationship between ethics-related programs and personal business ethics' perceptions.     

Making codes of ethics ‘real’

This article outlines a training activity that can enable both business and governmental professionals to translate the principles in a code of ethics to a specific list of company-related behaviors ranging from highly ethical to highly unethical. It also explores how this list can become a concrete model to follow in making ethical decisions. The article begins with a discussion as to what will improve ethical decision making in business and government. This leads us to explore the factors that can most easily lead to improvement, namely a comprehensive code of conduct and employee training. From there we look at the Critical Incident Technique as a training strategy that has the potential for identifying those behaviors that distinguish really outstanding behaviors from those that go by the book, and can be used to encourage more independent thinking and to set expectations for future decisions. If employees are given the skills and examples that will enable them to make better decisions, they can apply them to any situation.Peter Dean has 20 years experience in business and academic arenas designing, implementing and evaluating programs in communication skills, leadership, team building, interpersonal ethics, decision making, train-the-trainer and organizational change. Peter conducts courses on applied ethics at Penn State University.     

Ethical congruency of constituent groups

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.Harriet Stephenson, Professor of Management in the Albers School of Business and Economics, Robert D. O'Brien Chair, is Director of The Entrepreneurship Center at Seattle University. She teaches Entrepreneurship, Small Business Management, and Business Policy and Organization, and does research in the areas of business ethics, entrepreneurship, and marketing for small business.Sharon Galbraith, is an Assistant Professor in the Albers School of Business and Economics at Seattle University, Seattle Washington. She teaches Marketing and Marketing Research and does research in the areas of consumer information processing, pedagogy, business ethics, and small business.Robert B. Grimm, an Associate Professor of Management in the Albers School of Business and Economics, and also currently Rector of the Seattle University Jesuit Community, teaches and consults in the area of business ethics. He has published inConsultation and a number of proceedings.     

Ethics Sensitivity and Awareness Within Organizations in Kuwait: An Empirical Exploration of Epoused Theory and Theory-in-Use

This paper highlights the potential harms in the current state of business ethics education and presents an alternative new model of business ethics education. Such potential harms in business ethics education is due largely to restricted cognitive level of reasoning, a limited level of ethical conduct which remains only responsive and adaptive, and the estrangement between strategic thinking and ethical thinking. As a remedy for business ethics education, denatured by these potential harms, a new dynamic model of business ethics education is proposed. The new model is composed of a basic foundation for business ethics education and three practical components of business ethics education. The basic foundation comprises of ethical reasoning, moral sentiments, and ethical praxis. Three practical components of business ethics education are, respectively, to intensify moral imagination, to develop ethical wisdom and courage, and to enhance meta-strategic competences. The ultimate purpose of these practical components is to help moral subjects to conduct ethical leadership, to actualize integrity between individuals and organization, and to fulfill the social responsibility of business firms. This new model is expected to attract attention to the effective business ethics education both in college and in industry, and to be used as a benchmark for new curriculum designs and development of teaching methods. Finally, some teaching methodologies and pedagogical experiments are introduced and discussed according to this new model of business ethics educaiton.     

A longitudinal survey of business school graduates' assessments of business ethics

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. Peter Arlow is Associate Professor of Management at Youngstown State University, Youngstown, Ohio 44555, U.S.A., where he teaches MBA and undergraduate management courses. His previous publications have appeared in the Academy of Management Review, Business Horizons, Long-Range Planning, and other journals. Thomas A. Ulrich is Professor of Accounting at Loyola College in Maryland. He received his doctorate from Michigan State University and is a Certified Management Accountant as well as a Chartered Financial Analyst. Dr. Ulrich has published previously in the Journal of Accountancy, Management Accounting, The Internal Auditor, Journal of Commercial Bank Lending, Bankers Magazine, The Magazine of Bank Administration, Journal of Small Business Management and the American Journal of Small Business.     

Using Stakeholder-Theory into Case-Method

In order to draw some attention to the subject of business ethics and to achieve the inclusion of business ethics into the official curricula of the sixth form courses in secondary schools in Flanders, the Flemish Network for Business Ethics set up a pilot project. It includes about twelve lessons. The main object is to teach students how to cope with an ethical problem. Therefore an educational map has been edited – titled Ethics ...none of my business? (Siebens, 1998) – in which a procedure to handle an ethical problem is proposed. The procedure rests on the stakeholders-approach (Freeman, 1984). Other theoretical items are: ethical intuition, traditional moral norms and communication, a procedure approach, the limitation of acting, and the metaphysical basis (especially the existentialistic philosophy of Lévinas).

The basic procedure contains four steps. But the map makes a distinction between a procedure for a ‘choice’ directed situation and a procedure for an ‘evaluation’ directed situation. The subject of the project is business ethics, but the organizing commission hopes the students will learn to look at their entire world from an ethical angle. Because real ethical intuition hasn't to do with external hierarchical power and regulation but with selfregulation, argumentative authority and internalized values and principles.

     

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.     

Ethics and the Ivory Tower: The Case of Academic Departments of Finance

This study reports the results from a survey of 1,000 finance faculty members within schools of business across the U.S. concerning their knowledge of ethical transgressions as well as their attitudes towards ethics training in the curriculum. Ethical breaches appear most frequently with the unauthorized duplication of licensed software and the misuse of university resources for private consulting activity. Yet knowledge of ethical misconduct is highly segmented, with significant differences in reporting frequency between groups based upon citizenship, academic rank and school size. Contrary to the implications of Hawley (1991), we find there is a widely held belief by finance educators that business ethics has a legitimate role in business curriculums and should be included in finance course work. Further, our respondents strongly reject the notions that ethical practices are inconsistent with the principle of shareholder wealth maximization or that finance is more susceptible to ethical transgressions than other functional areas of business. We conclude that finance faculty are able to serve as legitimate ethical mentors for students and by implication may positively influence future corporate ethical behavior.     

Understanding Japanese <Emphasis Type="Italic">CSR</Emphasis>: The Reflections of Managers in the Field of Global Operations

The education of students and professionals in business ethics is an increasingly important goal on the agenda of business schools and corporations. The present study provides a meta-analysis of 25 previously conducted business ethics instructional programs. The role of criteria, study design, participant characteristics, quality of instruction, instructional content, instructional program characteristics, and characteristics of instructional methods as moderators of the effectiveness of business ethics instruction were examined. Overall, results indicate that business ethics instructional programs have a minimal␣impact on increasing outcomes related to ethical perceptions, behavior, or awareness. However, specific criteria, content, and methodological moderators of effectiveness shed light on potential recommendations for␣improving business ethics instruction. Implications for␣future research and practice in business ethics are discussed.