An Exploration into the Developmental Psychology of Ethical Theory with Implications for Business Practice and Pedagogy

This article is an attempt to understand ethical theory not just as a set of well-developed philosophical perspectives but as a range of moral capacities that human beings more or less grow into over the course of their lives. To this end, we explore the connection between formal ethical theories and stage developmental psychologies, showing how individuals mature morally, regarding their duties, responsibilities, ideals, goals, values, and interests. The primary method is to extract from the writings of Kohlberg and his students the cues that help to flesh out a developmental picture of a wide range of ethical perspectives. Thus, developmental psychology benefits from gaining a broader understanding of “morality” and “ethics,” and ethical theory benefits from a richer understanding of how moral maturity arises from youthful beginnings in juvenile and adolescent thinking. Results of this study offer insight into the difficulty of teaching ethics and a refined ability to assess moral maturity in business activity. F. Neil Brady is the Jack R. Wheatley Professor of Management Ethics in the Romney Institute of Public Management and a member of the Ethics Group at the Marriott School of Management at Brigham Young University. He has published over thirty articles on ethics in a variety of journals including the Academy of Management Review, Administration & Society, and the Journal of Public Administration Research and Theory. He has authored Ethical Managing (Macmillan 1990) and edited Ethical Universals in International Business (Springer Verlag 1996). For twenty years, his research has focused on the application of ethical theory to managerial decisions. David W. Hart is assistant professor of public management in the Romney Institute of Public Management and a member of the Ethics Group at the Marriott School of Management at Brigham Young University. He received his PhD from the State University of New York at Albany. His current research focuses on administrative ethics, business-government interaction, and the external environment of organizations. He has published in a variety of journals and is the co-author of a book. Wall Street Polices Itself: How Securities Firms Manage the Legal Hazards of Competitive Pressures (Oxford University Press, 1998).     

An empirical study of ethical predispositions

Using a two-part instrument consisting of eight vignettes and twenty character traits, the study sampled 141 employees of a mid-west financial firm regarding their predispositions to prefer utilitarian or formalist forms of ethical reasoning. In contrast with earlier studies, we found that these respondents did not prefer utilitarian reasoning. Several other hypotheses were tested involving the relationship between (1) people's preferences for certain types of solutions to issues and (2) the forms of reasoning they use to arrive at those solutions; the nature of the relationship between utilitarian and formalist categories; and the possibility of measuring ethical predispositions using different methods. F. Neil Brady is Professor of Public Management and Associate Director for the Center for the Study of Values in Organizations in the Marriott School of Management at Brigham Young University. He is the author of Ethical Managing: Rules and Resultsand has published numerous articles on business ethics, ethical theory, and moral reasoning.Gloria E. Wheeler is Associate Professor of Public Management and Associate Director of the Institute of Public Management at Brigham Young University. Her primary areas are research methodology and human resource management. She has extensive survey research experience in many substantive fields and has published articles in journals covering such diverse areas as taxation, teaching, marketing, and human behavior in organizations.     

Positive Group Context,Work Attitudes,and Organizational Misbehavior: The Case of Withholding Job Effort

Considering the organization’s ethical context as a framework to investigate workplace phenomena, this field study of military reserve personnel examines the relationships among perceptions of psychosocial group variables, such as cohesiveness, helping behavior and peer leadership, employee job attitudes, and the likelihood of individuals’ withholding on-the-job effort, a form of organizational misbehavior. Hypotheses were tested with a sample of 290 individuals using structural equation modeling, and support for negative relationships between perceptions of positive group context and withholding effort by individual employees was found. In addition, individual effort-performance expectancy and individual job satisfaction were negatively related to withholding effort. The findings provide evidence that individual perceptions of positive group context play a key role in the presence of misbehavior at work. The results indicate that positive group context might be an important element of ethical climate that should be managed to temper occurrence of such adverse work behavior. Roland E. Kidwell (PhD, Louisiana State University) is an associate professor in the Management and Marketing Department in the College of Business at the University of Wyoming. His major research and teaching interests focus on new ventures and economic development, family business, social entrepreneurship, business ethics, and workplace deviance. His research has been published in academic journals such as the Academy of Management Review, Journal of Management, Journal of Business Venturing, International Entrepreneurship and Management Journal, Journal of Accounting and Public Policy and Journal of Business Ethics. He is co-editor of the book, Managing Organizational Deviance (Sage, 2005). Sean R. Valentine (DBA, Louisiana Tech University) is Professor of Management in the Department of Management, College of Business and Public Administration at the University of North Dakota. His research and teaching interests include business ethics, human resource management, and organizational culture. His work has appeared in journals such as Human Relations, Journal of Personal Selling & Sales Management, Journal of Business Research, Behavioral Research in Accounting and Journal of Business Ethics.     

Accountant ethics: A brief examination of neglected sociological dimensions

Traditional treatments of accountant ethics make implicit assumptions inconsistent with a sociological perspective. This paper identifies the ways in which accountant ethics have been approached both in literature pertaining to practice and the classroom. The boundaries of the topic, when its definitions are left tacit, systematically preclude many important features of ethics. Included in these are sociological treatments of the accounting profession as a group, extra-personal aspects of decision making, the stratification of accounting practice, and a sense of ethical action. The paper concludes with an illustration of how institutional theory has the potential to create a systematic sociological interpretation of accountant ethics.Timothy J. Fogarty is an assistant professor at the Weatherhead School of Management, Case Western Reserve University. His research interests include accounting professionalism, public accounting organizations and accounting education. He has published articles in the accounting, sociology, management, legal and education literatures.     

Innovations, Stakeholders & Entrepreneurship

In modern societies entrepreneurship and innovation are widely seen as key sources of economic growth and welfare increases. Yet entrepreneurial innovation has also meant losses and hardships for some members of society: it is destructive of some stakeholders’ wellbeing even as it creates new wellbeing among other stakeholders. Both the positive benefits and negative externalities of innovation are problematic because entrepreneurs initiate new ventures before their private profitability and/or social costs can be fully recognized. In this paper we consider three analytical frameworks within which these issues might be examined: pre-commitments, contractarianism, and an entrepreneurial framework. We conclude that the intersection of stakeholder theory and entrepreneurial innovation is a potentially rich arena for research. Nicholas Dew, Ph.D. is an assistant professor at the Naval Postgraduate School in Monterey, CA. He teaches strategic management in private and public sector organizations. His research interests include entrepreneurship, strategy and innovation. He has published in several scholarly journals, including Strategic Management Journal, the Journal of Business Venturing, Industrial and Corporate Change and the Journal of Evolutionary Economics. Saras D. Sarasvathy, Ph.D. is an associate professor at the Darden Graduate School of Business Administration. She teaches courses in entrepreneurship and ethics in Darden's MBA and doctoral programs. Her research focuses on the cognitive basis for high-performance entrepreneurship. She has published in various scholarly journals, including the Academy of Management Review, Strategic Management Journal, the Journal of Businesss Venturing and the Journal of Evolutionary Economics. Her first book Effectuation: Elements of Entrepreneurial Expertise was recently published by Edward Elgar.     

Moral Issues and Gender Differences in Ethical Judgment using Reidenbach and Robin’s (1990) Multidimensional Ethics Scale: Implications in Teaching of Business Ethics

In this study, we examined moral issues and gender differences in ethical judgment using Reidenbach and Robin’s [Journal of Business Ethics 9 (1990) 639) multidimensional ethics scale (MES). A total of 340 undergraduate students were asked to provide ethical judgment by rating three moral issues in the MES labeled: ‚sales’, ‚auto’, and ‚retail’ using three ethics theories: moral equity, relativism, and contractualism. We found that female students’ ratings of ethical judgment were consistently higher than that of male students across two out of three moral issues examined (i.e., sales and retails) and ethics theories; providing support for Eagly’s [1987, Sex Differences in Social Behavior: A Social-role Interpretation. (Lawrence Erlbaum Associates, Inc, Hillsdale, NJ, England)] social role theory. After controlling for moral issues, women’s higher ratings of ethical judgment over men’s became statistically non-significant. Theoretical and practical implications based on the study’s findings are provided. Nhung T. Nguyen, assistant professor of human resource management at Towson University, received her Ph.D. in management from Virginia Commonwealth University in 2001. Her research focuses on the use of situational judgement and personality tests in personnel selection, ethics in management education, and the application of meta-analysis and structural equations modeling in organizational research. Her research has appeared in the Journal of Applied Psychology, the International Journal of Selection and Assessment, Applied H.R.M. Research, and Journal of Applied Social Psychology among others. M. Tom Basuray, Professor of Management at Towson University, received his Ph.D. in Business Administration in 1974 from University of Oklahoma. His research interests are in areas of organizational effectiveness, leadership and development. His articles have appeared in Journal of Organizational Change Management, Education & Psychological Measurement, International Journal of Management, Leadership and Organizational Development Journal, and Journal of Experiential Learning and Simulation. He has consulted with U.S. Environmental Protection Agency, Public Broadcasting Corporation, and various state and municipal government agencies both in Maryland and North Dakota. William P.Smith, Associate Professor of Management in the College of Business and Economics at Towson University, received his Ph.D. in Business Administration from Arizona State University in 1982. His research interests include business ethics, privacy in the workplace and the role of social activism in corporate governance. Donald Kopka, an Assistant Professor at Towson University, received his Ph.D., in International Business from George Washington University in 1995. He teaches Business Strategy, Management Principles, and Entrepreneurship and Small Business, and was Director of the Cornerstone-Professional Experience Program in the College of Business and Economics from 1999–2003. In 2004 he was a Fulbright Scholar in Vietnam where he taught entrepreneurship and business strategy, worked on curriculum development, and conducted ongoing research on supporting industries. Information on his Fulbright experience can be found at his website . His research interests include entrepreneurship, business development, and teaching pedagogy. He formerly ran a property management business, was a program manager at the U.S. Small Business Administration, and served as a Peace Corps Volunteer in the Philippines. Donald N. McCulloh, Lecturer in Management at Towson University, received his M.S. degree in Financial Management from The George Washington Unversity in 1968. He teaches Management Principles and has also taught Leadership. He served as Vice President for Administration and Finance at Towson University until his retirement in 1997, since then he has been a full-time member of the Management faculty. He has also served in the United States Air Force, and worked in several manufacturing industries and the automotive industry. He was Executive Director of a non-profit community development corporation.     

The Ethical Dilemma of Research and Development Openness Versus Secrecy

In previous research, we have argued that private companies should be more open with their scientific research findings. However, our research assumed, somewhat naively perhaps, that public institutions were quite open. Recent findings have suggested otherwise, and in this paper we explore the dilemma faced by industry, universities, and society in attempting to balance the needs of openness (to rapidly advance the body of knowledge), with secrecy (to protect the economic returns to a new innovation). G. Steven McMillan is an Associate Professor of Management at Penn State Abington. His research focuses on the management of technology, particularly how technological competence translates into economic performance. His PhD is from Temple University. Ronald F. Duska, PhD, holds the Charles Lamont Post Chair of Ethics and the Professions at The American College since 1996, and is the director of the American College Center for Ethics in Financial Services. He is the author, co-author, or editor of numerous books. His most recent books The Ethics of Accounting and Ethics for the Financial Services Professional were published in 2003. He has authored numerous articles on philosophy and business ethics and has lectured and/or taught business ethics as an adjunct at numerous universities, including The Wharton School and The Darden School. He offers workshops in ethics and serves as a consultant and expert witness on matters pertaining to ethics in financial services. Robert D. Hamilton, a PhD from the Kellogg School at Northwestern University, is Professor in the General and Strategic Management Department at Temple University, in Philadelphia. His research focuses on the management of technology as well as strategy implementation issues. Debra L. Casey, JD, MS is an Assistant Professor of Management at Penn State Abington. Her research focuses on conflict management, and in particular, the role of employee voice. She is a Law Review graduate of William and Mary, and a doctoral candidate in labor and industrial relations at Rutgers University.     

Breaking the Rules: Examining the Facilitation Effects of Moral Intensity Characteristics on the Recognition of Rule Violations

This research project seeks to discover whether certain characteristics of a moral issue facilitate individuals’ abilities to detect violators of a conditional rule. In business, conditional rules are often framed in terms of a social contract between employer and employee. Of significant concern to business ethicists is the fact that these social contracts are frequently breached. Some researchers in the field of evolutionary psychology argue that there is a biological basis to social contract formation and dissolution in business. However, although it is inescapable that biological forces shaped a fixed neural structure that guides and limits humans’ abilities, we argue that characteristics of the situation in which the person finds himself or herself moderate the activation of these neural circuits in ordinary business social contract situations. Specifically, the moral intensity associated with the social contract conditional rule is likely to influence peoples’ abilities to detect violators of the rule. This study utilizes adapted versions of the Wason selection task and manipulates the issue-contingent moral intensity characteristics of magnitude of consequences, proximity, and social consensus to assess if moral intensity facilitates detection of rule violators. Results from this empirical study indicate no relationship between moral intensity characteristics and issue recognition but do provide insights into the evolutionary psychology approach. David M. Wasieleski is an Assistant Professor in the Leadership and Change Management Division of the A.J. Palumbo School of Business Administration and the John F. Donahue Graduate School of Business at Duquesne University. He received his Ph.D. from the University of Pittsburgh. David’s recent research focuses on individuals’ biological propensity for ethical behavior and its effect on workplace relationships. His other research interests include moral intensity, cognitive moral development, stakeholder agenda-building, and policy learning. Sefa Hayibor is an Assistant Professor of Management in the Sobey School of Business at Saint Mary’s University (Canada). He received his Ph.D. from the University of Pittsburgh. His research interests include business ethics and ethical decision-making, stakeholder motivation and management, charismatic leadership, and cognitive heuristics and biases.     

Work Values of Turkish and American University Students

The first aim of this paper was to investigate how the traditional Protestant work ethic (PWE) and more contemporary work values (i.e., masculine, feminine, and entrepreneurship values) were related to one another, and differed across genders and two cultural contexts, namely Turkey and the U.S. The second aim was to elucidate the role of religiosity in PWE among the two cultural groups. Two hundred and sixty six American and 211 Turkish university students participated in this questionnaire study. The analyses examining cross-cultural differences revealed that Turkish university students reported greater scores in the PWE and all contemporary work values as compared to their American counterparts. For the Turkish sample, there were no gender-related differences in the PWE, whereas in the U.S. sample, men reported greater PWE scores than did women. With regard to gender differences in contemporary work values, our results showed that gender groups differed in feminine and entrepreneurship values in both cultural contexts; men emphasized femininity and entrepreneurship more than women in Turkey but the reverse was true in the U.S. Correlations between contemporary work values and the PWE illustrated that the PWE is associated with entrepreneurship and masculine values in both cultural contexts and with feminine values in the Turkish context. Finally, our results regarding the role of religiosity in PWE indicated that highly religious participants reported greater PWE scores than the less religious ones regardless of culture. Findings are discussed with reference both to differences in the two socio-cultural contexts and to recent change in the social structure of Turkish society. Zahide Karakitapoğlu Aygu¨n received her Ph.D. in social psychology from Middle East Technical University Turkey. She is currently an assistant professor at Bilkent University, Faculty of Business Administration. Her research interests concern values, commitment and justice. Mahmut Arslan (BSc, MA, PhD) is an Associate Professor received his graduate degree from Hacettepe University Department of Public Finance. He completed a masters degree in Business Administration at Hacettepe University Department of Business Administration and his PhD in Business at University of Leeds (UK). He has worked as a financial analyst and a research assistant. Dr. Arslan has also worked for the several reorganization projects as analyst and coordinator. He became Assistant Professor in 2000 and Associate Professor in 2003 at Hacettepe University Department of Business Administration. He teaches management and business ethics, organizational behaviour. He is also the director of Hacettepe University Centre for Business and Professional Ethics. Dr. Col. Salih Gu¨ney is an Associate Professor graduated from Hacettepe University Department of Sociology in Ankara in 1980. He received master's degree in behavioral sciences from the University of Istanbul, Faculty of Management in 1987. He finished his doctoral studies in behavioral sciences at the same university and received his PhD in 1988. He became an associated professor in 1997. He is currently the head of the behavioral sciences branch in the Turkish Military Academy. He teaches behavioral sciences, communication theory, introduction to sociology, and public relations at the Military Academy.     

Ethics,success, and job satisfaction: A test of dissonance theory in India

A survey of middle level managers in India (n=150) showed that when respondents perceived that successful managers in their organization behaved unethically their levels of job satisfaction were reduced. Reduction in satisfaction with the facet of supervision was the most pronounced (than with pay or promotion or co-worker or work). Results are interpreted within the framework of cognitive dissonance theory. Implications for ethics training programs (behavioral and cognitive) as well as international management are discussed. Chockalingam Viswesvaran is assistant professor at Florida International University. His research interests include business ethics and personnel management. He has published in Journal of Applied Psychology, Organizational Behavior and Human Decision Processes, and Relations Industrielles. Satish P. Deshpande is associate professor at Western Michigan University. His research interests include business ethics, managerial decision making. He has published in Academy of Management Journal, Organizational Behavior and Human Decision Processes, Relations Industrielles, and Human Relations.     

What Corporate Social Responsibility Activities are Valued by the Market?

Corporate management is torn between either focusing solely on the interests of stockholders (the neo-classical view) or taking into account the interests of a wide spectrum of stakeholders (the stakeholder theory view). Of course, there need be no conflict where taking the wider view is also consistent with maximising stockholder wealth. In this paper, we examine the extent to which a conflict actually exists by examining the relationship between a company’s positive (strengths) and negative (concerns) corporate social responsibility (CSR) activities and equity performance. In general, we find little evidence to suggest that managers taking a wider stakeholder perspective will jeopardise the interest of its stockholders. However, our findings do suggest that the market is not only influenced by the independent CSR activities, but also the totality of these activities and that the facets that they value do vary over time. It seems that␣most recently, the market has valued most firms that satisfied minimum requirements in the areas of diversity and environmental protection but were most proactive in the area of employee-relations. Ron Bird is an Emeritus Professor in the School of Finance and Economics at the University of Technology, Sydney. His research interests focus on market implications of corporate social responsibility and also dysfunctionality within capital markets. He received his Master's degree in economics at Monash University in 1971. Anthony D. Hall is currently the Head of the School of Finance and Economics and Director of the Quantitative FinanceResearch Centre at the University of Technology, Sydney. His research interests cover all aspects of financial econometrics. He was awarded a PhD in econometrics from the London School of Economics in `976.Francesco Momente is Professor of Corporate Finance at the Bocconi University, Milan (Italy). His research intersts focus on the market valuation of corporate social responsibility and the value relevance of accounting information.He received his PhD in General Management at Ca' Foscari University, Venice (Italy) in 1998. Francesco Reggiani is Professor of Corporate Finance at the Bocconi University, Milan (Italy). His research interests focuson the market valuation of corporate social responsibility and corporate governance. He received his PhD in GeneralManagement at Bocconi University in 2001.     

The Effectiveness of Business Codes: A Critical Examination of Existing Studies and the Development of an Integrated Research Model

Business codes are a widely used management instrument. Research into the effectiveness of business codes has, however, produced conflicting results. The main reasons for the divergent findings are: varying definitions of key terms; deficiencies in the empirical data and methodologies used; and a lack of theory. In this paper, we propose an integrated research model and suggest directions for future research. Muel Kaptein is Professor of Business Ethics and Integrity Management at the Department of Business-Society Management at RSM Erasmus University. His research interests include the management of ethics, the measurement of ethics and the ethics of management. He has published papers in the Journal of Business Ethics, Business & Society, Organization Studies, Academy of Management Review, Business & Society Review, Corporate Governance, Policing, Public Integrity, and European Management Journal. He is the author of the books Ethics Management (Kluwer Academic Publishers, 1998),The Balanced Company (Oxford University Press, 2002), and The Six Principles of Managing with Integrity (Spiro Press, 2005). Muel is also director at KPMG Integrity, where he assisted more than 40 companies in developing their business code. Mark S. Schwartz is Assistant Professor of Goverance, Law and Ethics at the Atkinson School of Administrative Studies at York University (Toronto). His research interests include corporate ethics programs, ethical leadership, and corporate social responsibility. He has published papers in the Journal of Business Ethics, Business & Society, Business Ethics Quarterly, Professional Ethics, and the Journal of Management History, and is a co-author of the textbook Business Ethics: Readings and Cases in Corporate Morality (McGraw Hill). He is also a Research Fellow of the Center of Business Ethics (Bentley College) and the Business Ethics Center of Jerusalem (Jerusalem College of Technology).     

Organizational Commitment: A Proposal for a Wider Ethical Conceptualization of ‘Normative Commitment’

Conceptualization and measurement of organizational commitment involve different dimensions that include economic, affective, as well as moral aspects labelled in the literature as: ‘continuance’, ‘affective’ and ‘normative’ commitment. This multidimensional framework emerges from the convergence of different research lines. Using Aristotle’s philosophical framework, that explicitly considers the role of the will in human commitment, it is proposed a rational explanation of the existence of mentioned dimensions in organizational commitment. Such a theoretical proposal may offer a more accurate definition of ‘affective commitment’ that distinguishes feelings from rational judgments. The use of a philosophical explanation coherent with psychological findings also allows the discovery of a wider moral concept of ‘normative commitment’. Tomás F. González Cruz is Senior Lecturer in Business Administration at the University of Valencia, Spain. He earned his Bachelor’s degree in Business Administration in Valencia University. Likewise, he has a Doctorate in Business Administration at Valencia University. His principal research interests are: Organizational design and the way in which it is a source of sustainable competitive advantage, ethics, leadership, resource and competence-based theory, total quality management. Manuel Guillén is Senior Lecturer in Management, at the University of Valencia (Spain). Prof. Guillén earned his PhD in Management with a specialization in ethics and strategic management integration. He has been Visiting Scholar at the University of St. Thomas, Minnesota (USA); at the Notre Dame University, Indiana, USA; and guest Visiting Student at IESE Business School doctoral program, in Barcelona. He has presented some of his research at the top conferences in the field (International Strategic Management Society Conference, Annual Conference of the European Business Ethics Network, EBEN) and has published in business ethics and management journals. Since 1997 teaches Business Ethics Seminaries in different Business Schools, institutions and companies.     

Ethical Values and Long-term Orientation

Lapses in ethical conduct by those in corporate and public authority worldwide have given business researchers and practitioners alike cause to re-examine the antecedents to personal ethical values. We explore the relationship between ethical values and an individual’s long-term orientation or LTO, defined as the degree to which one plans for and considers the future, as well as values traditions of the past. Our study also examines the role of work ethic and conservative attitudes in the formation of a person’s long-term orientation and consequent ethical beliefs. Empirically testing these hypothesized relationships using data from 292 subjects, we find that long-term perspectives on tradition and planning indeed engender higher levels of ethical values. The results also support work ethic’s role in fostering tradition and planning, as well as conservatism’s positive association with planning. Additionally, we report how tradition and planning mediate the influence of conservatism and work ethic on the formation of ethical values. Limitations of the study and future research directions, as well as implications for business managers and academics, are also discussed. Jennifer L. Nevins is an assistant professor of marketing in the Walker College of Business at Appalachian State University. Her articles have been published in journals such as Journal of the Academy of the Marketing Science and Journal of Business Research.Her research interests include export marketing, distribution channels, and the influence of cultural values on international channel relationships. William O.Bearden is the Bank of America Chaired Professor of marketing in the Moore School of Business at the University of South Carolina. His articles have been published in journals such as journal of Consumer Research, Journal of Marketing, Journal of Marketing Research, Journal of the Academy of Marketing Science, and Journal of Retailing. His research interests include consume perception of value and prices,measurement of consumer and marketing constructs, and the effects of marketplace Promotions. R.Bruce Money is the Donald Staheli Fellow and associate professor of marketing and international business in the Marriott School of Management, Brigham Young university. His articles have been published in journals such as Journal of Marketing, Journal of the Academy of Marketing Science, Journal of International Business Studies, and Sloan Mangement Review. His research interests include the international aspects of national culture’s measurment and effects, business-to-business marketing, word-of-mouth promotion, services marketing, and negotiation. “It appears many executives based their business decisions on how they could quickly build, and then protect, their own personal fortunes – and cared less about the long-term growth and profitability of their company.” – Associated Press (Clendenning, 2002) on the Enron collapse     

Observers’ Impressions of Unethical Persons and Whistleblowers

Since there have been many recent occurrences of alleged wrongdoing by business persons and other professionals, it seems additional ethics research is needed to obtain knowledge that will impact real-world behavior. An empirical study assessed business students’ impressions of hypothetical wrongdoers and whistleblowers. To some extent, impressions of an unethical executive and a whistleblower were influenced by the same variables and in opposite directions. Female respondents judged the unethical executive less favorably and the whistleblower more favorably than did males. The executive was rated less favorably and the whistleblower more favorably when the executive sought a small gain than when the goal was a large gain or prevention of a loss of either magnitude. Some manipulations, however, impacted impressions of one actor, but not the other. Perhaps ethics training can make students aware that issue␣framing and moral intensity components may bias decisions. Wayne H. Decker, Ph.D. (University of Pittsburgh) is a Professor of Management and former Chair of the Management and Marketing Department in the Perdue School of Business at Salisbury University. His publications include articles in the Journal of Managerial Issues, Journal of Applied Business Research, Journal of Business and Enterpreneurship, Review of Business Research, Journal of Retail Banking, and Real Estate Finance. His current research interests are ethics, managerial humor, leadership, and career development. Thomas J. Calo, Ed.D. (George Washington University) is a Lecturer in Management in the Perdue School of Business at Salisbury University. He is a former corporate and public sector human resources executive who is now teaching full-time. He is a Certified Professional of the International Public Management Association for Human Resources. His reseearch interests are in the areas of business ethics, leadership, and the psychosocial aspects of mid-career professionals.     

Do the Numbers Add Up to Different Views? Perceptions of Ethical Faculty Behavior Among Faculty in Quantitative Versus Qualitative Disciplines

Faculty across a wide range of academic disciplines at 89 AASCB-accredited U.S. business schools were surveyed regarding their perceptions of the ethical nature of faculty behaviors related to undergraduate course content, student evaluation, educational environment, research issues, financial and material transactions, and social and sexual relationships. We analyzed responses based on whether instruction in the academic discipline focused mainly on quantitative topics or largely on qualitative issues. Faculty who represented quantitative disciplines such as accounting and finance (n = 383) were more likely to view behaviors such as selling complimentary textbooks and grading on a strict curve as more ethical than faculty representing more qualitative disciplines such as management and marketing (n = 447). In contrast, faculty in quantitative disciplines were more likely to view behaviors such as showing controversial media and bringing up sexual or racial charged matters as less ethical than their counterparts. Whereas these differences may be attributed to the respondents’ academic backgrounds, the large level of agreement on ethical behaviors raises questions about the growing influence of business disciplines that operate within more unified research and teaching paradigms. Linda Kidwell (PhD, Louisiana State University) is an associate professor in the Accounting Department at the University of Wyoming where she teaches auditing as well as accounting ethics. Her research interests include academic ethics, auditing ethics, and governmental auditing. Her research has been published in the Journal of Business Ethics, Teaching Business Ethics, CPA Journal, Journal of Accounting and Public Policy and elsewhere. She has taught in the United States, Australia, and Canada. She has also been a frequent faculty mentor in the National Conference on Ethics in America held annually at the United States Military Academy (West Point). Roland Kidwell (PhD, Louisiana State University) is an associate professor in the Management and Marketing Department at the University of Wyoming where he teaches courses in new ventures, human resource management and general management. His current research interests include ethical issues involving family businesses and new ventures, social entrepreneurship, and workplace deviance such as withholding effort (free riding, shirking, social loafing) in organizational contexts. He is co-editor of a book of readings and cases, Managing Organizational Deviance (2005, Sage), and his research has appeared in Academy of Management Review, Journal of Business Ethics, Journal of Management, Journal of Business and Psychology and elsewhere.